BILL ANALYSIS                                                                                                                                                                                                    




                   Senate Appropriations Committee Fiscal Summary
                            Senator Carole Migden, Chair

                                           849 (Leno)
          
          Hearing Date:  8/15/05          Amended: 6/28/05
          Consultant: Karen French        Policy Vote: Judiciary  5-2
          _________________________________________________________________ 
          ____
          BILL SUMMARY:   
          AB 849 enacts the Religious Freedom and Civil Marriage  
          Protection Act to redefine "marriage' in California as a union  
          between two persons, making marriage gender-neutral and thereby  
          permitting same-sex marriages in the state.  The bill would not  
          require any clergy or religious official to solemnize any  
          marriage in violation of his or her right to free exercise of  
          religion as guaranteed by the US and California Constitutions.
          _________________________________________________________________ 
          ____
                            Fiscal Impact (in thousands)

           Major Provisions               2005-06     2006-07    2007-08    Fund
                                                                   
          PIT Revenue loss                             --                
          $3,000                $3,000         General
          _________________________________________________________________ 
          ____

          STAFF COMMENTS:   This bill meets the criteria for referral to  
          the Suspense File.

          In 2004, the FTB estimated a state personal income tax (PIT)  
          revenue loss of about $1 million for every 4,900 same-sex  
          couples whose filing status would change.  These couples would  
          have a change in state filing status to married filing joint or  
          married filing separate.  The 2000 census identified 92,138  
          same-sex couples living in California (as of May 1, 2005, there  
          were 27,300 registered domestic partnerships in California, the  
          majority of which are same-sex couples).    In less than a month  
          last year, over 4,000 same-sex couples were married in San  
          Francisco.  Assuming one-half of the existing registered  
          domestic partners marry within the first year, revenue loss for  
          fiscal year 2006-07 and each year thereafter would be $3  
          million.  The actual number of marriages could be significantly  
          greater.  The 2000 census also found that 92% of cohabitating  
          heterosexual couples were married.  If a similar pattern  










          occurred with same sex couples, actual losses probably would be  
          significantly greater.  In addition, there would be a minor  
          revenue increases from marriage license fees and unquantifiable  
          increased economic activity surrounding more weddings in the  
          state. 
           
          Offsetting savings could occur from reduced eligibility for  
          Medi-Cal and SSI/SSP, but these savings would accrue only if  
          federal law changes or eligibility waivers were granted.  
           
          AB 849 is identical to AB 19 (Leno, 2005) which failed passage  
          on the Assembly Floor.  The contents of AB 19 were amended into  
          AB 849 on June 28th.