BILL NUMBER: AB 1071 AMENDED
BILL TEXT
AMENDED IN ASSEMBLY JANUARY 4, 2012
AMENDED IN ASSEMBLY APRIL 5, 2011
INTRODUCED BY Assembly Member Fuentes
FEBRUARY 18, 2011
An act to add Section 18511 to the Revenue and Taxation
Code, relating to taxation. An act to add Section
17053.15 to the Revenue and Taxation Code, relating to taxation,
to take effect immediately, tax levy.
LEGISLATIVE COUNSEL'S DIGEST
AB 1071, as amended, Fuentes. Taxpayer identification
numbers: filing of returns. Personal income taxes:
credits: qualified school supplies.
The Personal Income Tax Law authorizes various credits against the
taxes imposed by that law.
This bill would allow a credit for each taxable year beginning on
and after January 1, 2012, and before January 1, 2015, an amount
equal to 20% of the amount paid or incurred during a specified period
in August during the taxable year for qualified school supplies, as
defined, by a credentialed teacher, as defined, that are purchased
for use by the credentialed teacher's pupils at a qualified
educational institution, as defined.
This bill would take effect immediately as a tax levy.
The Franchise Tax Board administers personal income and
corporations tax laws and also is responsible for administering other
nontax programs and collecting specified delinquent debt.
This bill would require the Franchise Tax Board to establish a
system to generate, apply for, and issue state taxpayer
identification numbers for persons in this state that may be used by
an individual on returns required to be filed pursuant to the
Personal Income Tax Law. This bill would prohibit the Franchise Tax
Board, and any other state or local agency, from providing federal,
state, and local law enforcement agencies with any identifying
information associated with a state taxpayer identification number,
as provided.
Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 17053.15 is added to the
Revenue and Taxation Code , to read:
17053.15. (a) For each taxable year beginning on and after
January 1, 2012, and before January 1, 2015, there shall be allowed
as a credit against the "net tax" (as defined in Section 17039) for
the taxable year an amount equal to 20 percent of the amount paid or
incurred during the three-day period beginning at 12:01 a.m. on the
first Friday of August and ending at 12:00 midnight on the first
Monday of August during the taxable year for qualified school
supplies by a credentialed teacher that are purchased for use by the
credentialed teacher's pupils at a qualified educational institution.
(b) For purposes of this section, the following definitions shall
apply:
(1) "Credentialed teacher" means a person who holds a teaching
credential issued by the Commission on Teacher Credentialing pursuant
to Chapter 2 (commencing with Section 44200) of Part 25 of Division
2 of Title 2 of the Education Code and who teaches at a qualifying
educational institution.
(2) "Qualifying educational institution" means any elementary,
secondary, or career-technical school located in this state providing
education for pupils in kindergarten or any of grades 1 to 12,
inclusive. "Qualifying educational institution" includes an agency or
instrumentality of the federal government providing education for
pupils in kindergarten or any of grades 1 to 12, inclusive, at any
location within this state, including an Indian reservation or a
military installation located within the geographical borders of this
state, where a credentialed teacher is employed by the federal
government or an agency or instrumentality thereof. "Qualifying
educational institution" includes any elementary, secondary, or
career-technical school located in California, that files an
affidavit pursuant to Sections 33190 and 33191 of the Education Code,
and provides education for pupils in kindergarten or any of grades 1
to 12, inclusive.
(3) "Qualified school supplies" means pens, paper, pencils,
binders, notebooks, school textbooks, book bags, backpacks,
lunchboxes, and calculators.
SEC. 2. This act provides for a tax levy within
the meaning of Article IV of the Constitution and shall go into
immediate effect.
SECTION 1. Section 18511 is added to the
Revenue and Taxation Code, to read:
18511. (a) The Franchise Tax Board shall establish a system to
generate, apply for, and issue state taxpayer identification numbers
for persons in this state that may be used by an individual on
returns required to be filed pursuant to Part 10.
(b) The Franchise Tax Board shall revise the returns required to
be filed pursuant to this article, and the accompanying instructions
for filing those returns, to allow a person to report and pay income
tax in accordance with Part 10 using a state taxpayer identification
number in lieu of a social security number or federally generated
taxpayer identification number.
(c) To the extent permitted under state and federal law, the
Franchise Tax Board and any other state or local government agency,
shall not provide federal, state, and local law enforcement agencies
with any identifying information associated with a state taxpayer
identification number unless that information is required to enforce
a liability that arises out of this code or the Family Code.