Bill Text: CA SB771 | 2021-2022 | Regular Session | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Prenatal screening program.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Engrossed) 2022-04-28 - From committee with author's amendments. Read second time and amended. Re-referred to Com. on HEALTH. [SB771 Detail]
Download: California-2021-SB771-Introduced.html
Bill Title: Prenatal screening program.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Engrossed) 2022-04-28 - From committee with author's amendments. Read second time and amended. Re-referred to Com. on HEALTH. [SB771 Detail]
Download: California-2021-SB771-Introduced.html
CALIFORNIA LEGISLATURE—
2021–2022 REGULAR SESSION
Senate Bill
No. 771
| Introduced by Senator Becker |
February 19, 2021 |
An act to add Section 6368.2 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.
LEGISLATIVE COUNSEL'S DIGEST
SB 771, as introduced, Becker.
Sales and Use Tax Law: zero emissions vehicle exemption.
Existing state sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. The Sales and Use Tax Law provides various exemptions from those taxes.
This bill, on or after January 1, 2022, would provide an exemption from those taxes with respect to the sale in this state of, and the storage, use, or other consumption in this state of, an electric or a hybrid electric vehicle for which the final listing price is not greater than $25,000.
The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose
local sales and use taxes in conformity with the Sales and Use Tax Law, and existing laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws.
Existing law requires the state to reimburse counties and cities for revenue losses caused by the enactment of sales and use tax exemptions.
This bill would provide that, notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse any local agencies for sales and use tax revenues lost by them pursuant to this bill.
This bill would take effect immediately as a tax levy.
Digest Key
Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NOBill Text
The people of the State of California do enact as follows:
SECTION 1.
Section 6368.2 is added to the Revenue and Taxation Code, to read:6368.2.
(a) On or after January 1, 2022, there are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, a qualified fuel efficient vehicle.(b) For purposes of this section, “qualified fuel efficient vehicle” means an electric vehicle or a hybrid electric vehicle for which the final listing price is not greater than twenty-five thousand dollars ($25,000).
