Bill Text: CA AB2205 | 2009-2010 | Regular Session | Amended

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Bill Title: State finance: line-item veto.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2010-05-04 - In committee: Set, first hearing. Hearing canceled at the request of author. [AB2205 Detail]

Download: California-2009-AB2205-Amended.html

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BILL NUMBER: AB 2205	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  APRIL 8, 2010

INTRODUCED BY   Assembly Member Charles Calderon

                        FEBRUARY 18, 2010

   An act to  amend   add  Section 
17048 of the Revenue and Taxation   12017.5 to the
Government  Code, relating to  taxation  
state finance .


	LEGISLATIVE COUNSEL'S DIGEST


   AB 2205, as amended, Charles Calderon.  Income taxes: tax
tables.   State finance: line-item veto.  
   Under the California Constitution, the Governor may exercise
"line-item" veto authority by reducing or eliminating one or more
items of appropriation in a bill while approving other portions of
the bill.  
   This bill would provide that, for purposes of the California
Constitution, the term "items of appropriation" does not include
reductions made in a bill to previously enacted items of
appropriation. The bill would also provide that it is the intent of
the Legislature to supersede a specified court decision. 

   The Personal Income Tax Law imposes specified taxes based upon
gross income, and, among other things, provides for the computation
of taxes in accordance with tax tables prescribed by the Franchise
Tax Board. 
   This bill would make technical, nonsubstantive changes to those
provisions. 
   Vote: majority. Appropriation: no. Fiscal committee: no.
State-mandated local program: no.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

   SECTION 1.    Section 12017.5 is added to the 
 Government Code  , to read:  
   12017.5.  For purposes of Section 10 of Article IV of the
California Constitution, "item of appropriation" does not include a
reduction to an item of appropriation contained in a previously
enacted statute. 
   SEC. 2.    In enacting this act, it is the intent of
the Legislature to supersede the Court of Appeal of the State of
California, First Appellate District's decision, filed on March 2,
2010, in St. John's Well Child and Family Center, et al. v.
Schwarzenegger, et al. (2010) Case No. A125750.  
  SECTION 1.    Section 17048 of the Revenue and
Taxation Code is amended to read:
   17048.  (a) In lieu of the tax imposed under Section 17041,
individuals with taxable income of such amounts as prescribed by the
Franchise Tax Board, shall compute their taxes under tax tables
prescribed by the Franchise Tax Board. The tax tables shall reflect
the tax imposed under Section 17041 in income progressions of not
less than one hundred dollars ($100) taking into account the marital
or other status of the individual. For purposes of this part, the tax
imposed by this section shall be treated as tax imposed by Section
17041.
   (b) Subdivision (a) shall not apply to any of the following:
   (1) An individual to whom subdivision (b) of Section 17504
(relating to the tax on lump-sum distributions) applies for the
taxable year.
   (2) An individual making a return under Section 443(a)(1) of the
Internal Revenue Code for a period of less than 12 months on account
of a change in annual accounting period.
   (3) An estate or trust.