AB 398

  • California Assembly Bill
  • 2019-2020 Regular Session
  • Introduced in Assembly
  • Passed Assembly May 02, 2019
  • Senate
  • Governor

COVID-19 Local Government and School Recovery and Relief Act.

Abstract

Existing law imposes various taxes, including taxes on the privilege of engaging in certain activities. The Fee Collection Procedures Law, the violation of which is a crime, provides procedures for the collection of certain fees and surcharges. Existing law establishes the California Department of Tax and Fee Administration in the Government Operations Agency to administer various statutory taxes and fees, as provided. Existing law provides that the Controller shall superintend the fiscal concerns of the state. This bill would, on and after January 1, 2021, but before January 1, 2026, impose a tax on a large business, defined as a for-profit, private entity that has more than 500 employees that perform any part of their duties within the state, at the rate of $275 per employee. The bill would require the California Department of Tax and Fee Administration to administer the tax and collect the tax pursuant to the Fee Collection Procedures Law. The bill would require the department to deposit all tax revenues, penalties, and interest collected pursuant to these provisions, less refunds and costs of administration, into the COVID-19 Local Government and School Recovery and Relief Fund, which the bill would establish. The bill would continuously appropriate the fund to the Controller for allocation and distribution to counties, cities, and K-12 school districts, as specified. This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIII A of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature. By expanding the scope of the Fee Collection Procedures Law, the violation of which is a crime, the bill would impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason.

Bill Sponsors (1)

Votes


Actions


Jul 01, 2020

Senate

Re-referred to Com. on GOV. & F.

  • Referral-Committee
Com. on GOV. & F.

Jun 17, 2020

Senate

From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on RLS.

  • Referral-Committee
  • Reading-1
  • Amendment-Passage
  • Amendment-Introduction
  • Reading-2
Com. on RLS.

May 29, 2020

Senate

Re-referred to Com. on RLS.

  • Referral-Committee
Com. on RLS.

May 27, 2020

Senate

From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on ED.

  • Referral-Committee
  • Reading-1
  • Amendment-Passage
  • Amendment-Introduction
  • Reading-2
Com. on ED.

Jun 25, 2019

Senate

In committee: Hearing postponed by committee.

Jun 03, 2019

Senate

In committee: Set, first hearing. Hearing canceled at the request of author.

May 16, 2019

Senate

Referred to Com. on ED.

  • Referral-Committee
Com. on ED.

May 02, 2019

Assembly

Read third time. Passed. Ordered to the Senate. (Ayes 76. Noes 0. Page 1474.)

Senate

In Senate. Read first time. To Com. on RLS. for assignment.

Apr 25, 2019

Assembly

Read second time. Ordered to Consent Calendar.

Apr 24, 2019

Assembly

From committee: Do pass. To Consent Calendar. (Ayes 18. Noes 0.) (April 24).

Apr 22, 2019

Assembly

Re-referred to Com. on APPR.

  • Referral-Committee
Com. on APPR.

Apr 11, 2019

Assembly

From committee chair, with author's amendments: Amend, and re-refer to Com. on APPR. Read second time and amended.

Assembly

From committee: Do pass and re-refer to Com. on APPR. with recommendation: To Consent Calendar. (Ayes 6. Noes 0.) (April 10). Re-referred to Com. on APPR.

  • Committee-Passage-Favorable
  • Referral-Committee
  • Committee-Passage
Com. on APPR.

Apr 02, 2019

Assembly

Re-referred to Com. on ED.

  • Referral-Committee
Com. on ED.

Apr 01, 2019

Assembly

From committee chair, with author's amendments: Amend, and re-refer to Com. on ED. Read second time and amended.

Mar 26, 2019

Assembly

Re-referred to Com. on ED.

  • Referral-Committee
Com. on ED.

Mar 25, 2019

Assembly

From committee chair, with author's amendments: Amend, and re-refer to Com. on ED. Read second time and amended.

Mar 21, 2019

Assembly

Referred to Com. on ED.

  • Referral-Committee
Com. on ED.

Feb 07, 2019

Assembly

From printer. May be heard in committee March 9.

Feb 06, 2019

Assembly

Read first time. To print.

Bill Text

Bill Text Versions Format
AB398 HTML
02/06/19 - Introduced PDF
03/25/19 - Amended Assembly PDF
04/01/19 - Amended Assembly PDF
04/11/19 - Amended Assembly PDF
05/27/20 - Amended Senate PDF
06/17/20 - Amended Senate PDF

Related Documents

Document Format
No related documents.

Sources

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