Amended in Assembly January 6, 2014

Amended in Assembly May 6, 2013

Amended in Assembly April 2, 2013

Amended in Assembly March 19, 2013

California Legislature—2013–14 Regular Session

Assembly Bill No. 232

Introduced by Assembly Member Ting

February 5, 2013

An act to add begin delete and repeal Section 17053.15 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy end delete begin insert Chapter 3 (commencing with Section 34380) to Division 12 of Title 4 of Part 6 of the Penal Code, relating to firearms end insert .

LEGISLATIVE COUNSEL’S DIGEST

AB 232, as amended, Ting. begin delete Income taxes: credit: gun buybacks. end delete begin insert Firearms: buyback program. end insert

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Existing law requires the surrender of certain weapons to the sheriff of a county or chief of police of a municipal police department and allows an officer to whom weapons are surrendered to offer the weapons for sale at public auction. If the weapon is not of a type that can be sold to the public, existing law requires that the weapon be destroyed so that it can no longer be used as a weapon.

end insert begin insert

This bill would establish the Gun Buyback Program in the Department of Justice, which would consist of local buyback programs administered by police or sheriff departments, as specified, that would be funded up to 50% by funds administered by the Department of Justice. The local programs would purchase firearms and, except as specified, destroy the firearms, as prescribed.

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The Personal Income Tax Law allows various credits against the taxes imposed by that law.

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This bill, for taxable years beginning on or after January 1, 2014, and before January 1, 2017, would allow a credit against the taxes imposed under the Personal Income Tax Law in an amount equal to a specified amount for a handgun, shotgun, rifle, or assault weapon in working condition that is either surrendered without consideration or sold to local law enforcement in a gun buyback program during the taxable year, not to exceed $1,000 per taxable year.

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This bill would take effect immediately as a tax levy.

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Vote: majority. Appropriation: no. Fiscal committee: yes. State-mandated local program: no.

The people of the State of California do enact as follows:

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begin insert SECTION 1. end insert   

end insert

begin insert Chapter 3 (commencing with Section 34380) is
added to Division 12 of Title 4 of Part 6 of the end insert begin insert Penal Code end insert begin insert , to
read: end insert

begin insert

 

Chapter   begin insert 3. end insert Gun Buyback Program

 

begin insert 34380. end insert   

This title shall be known and may be cited as the Gun
Buyback Program of 2014.

begin insert 34381. end insert   

(a) There is hereby established in the Department of
Justice a Gun Buyback Program.

(b) A city council or county board of supervisors may apply for
funding to the department under the program for up to 50 percent
of the total cost of a local, voluntary gun buyback program. The
local program may dispense cash or vouchers for cash, goods, or
services as part of the buyback program. Any vouchers for cash,
goods, or services that the local jurisdiction receives as donations
shall be counted for purposes of determining the amount of
matching funds that may be applied for.

(c) In order to encourage community participation, 25 percent
of the total cost of the local program shall be spent on a public
education campaign informing the public of the epidemiological
risks associated with having a firearm in the home, particularly
regarding accidental deaths of children, domestic violence, and
suicides, and the opportunity to dispose of unwanted firearms
through the buyback program. The public education campaign
shall be conducted in partnership with local community-based
organizations described in Section 501(c)(3) of the Internal
Revenue Code that have an interest in reducing firearms violence.
The local agency may contract with local community-based
organizations described in Section 501(c)(3) of the Internal
Revenue Code for purposes of developing messages for and
promoting the public education campaign.

(d) The city police department or county sheriff department
shall administer the local program. Local law enforcement
agencies may also enter into a memorandum of understanding
with each other and with local community-based organizations
described in Section 501(c)(3) of the Internal Revenue Code to
jointly apply for funding and administer the local program. Local
law enforcement entities administering the local program shall
have discretion to administer the local program in a manner and
under criteria they determine are most likely to reduce life
threatening violence, including whether the local program will
require the disclosure of the identification of the person selling
the firearm for purposes of the program, and the number and types
of firearms that will be purchased under the program.

begin insert 34382. end insert   

(a) All firearms purchased under this program shall
be disposed of pursuant to Section 18005, provided that no firearm
received pursuant to this title may be resold or transferred to the
public, or to persons licensed pursuant to Sections 26700 to 29615,
inclusive. No firearms purchased under this program may be resold
or exchanged for value, except in connection with the destruction
and conversion to scrap of the firearm.

(b) Firearms shall not be destroyed pursuant to this program
if they are needed as evidence. Firearms purchased under this
program that need to be preserved as evidence shall be disposed
of pursuant to those provisions of law governing firearms that are
used for evidentiary purposes.

(c) Firearms purchased through this program that are
determined to be stolen shall be returned to their owner, if the
owner can reasonably be identified and the return can reasonably
be accomplished. If it is not possible after good faith efforts to
identify the owner of a stolen firearm, or to return a stolen firearm
to its owner, the firearm may be destroyed pursuant to this section.

(d) Sales, deliveries, or transfers made pursuant to this title
shall be deemed to be a transaction that complies with Sections
27850 and 31725.

begin insert 34383. end insert   

(a) The Department of Justice shall prescribe
procedures for the recovery, tracing, determination of ownership,
and destruction of firearms purchased under this program.

(b) The department shall prescribe the procedures and
requirements for application for funds under this program, and
shall administer the distribution of funds for this program to
participating local entities.

end insert

begin delete

SECTION 1.  

Section 17053.15 is added to the Revenue and
Taxation Code, to read:

17053.15.  

(a) (1) For each taxable year beginning on or after
January 1, 2014, and before January 1, 2017, there shall be allowed
as a credit against the “net tax,” as defined in Section 17039, an
amount equal to the amount described in paragraph (2) for a
handgun, shotgun, rifle, or assault weapon in working condition
that is either surrendered without consideration or sold to local
law enforcement in a gun buyback program during the taxable
year, not to exceed one thousand dollars ($1,000) per taxable year.

(2) The amount of credit allowed under this section is as follows:

(A) Two hundred fifty dollars ($250) per handgun, shotgun, or
rifle that is in working condition.

(B) Five hundred dollars ($500) per assault weapon that is in
working condition.

(b) The taxpayer shall keep a record of the type of handgun,
shotgun, rifle, or assault weapon surrendered or sold to local law
enforcement in a buyback program, the number surrendered or
sold, the name, address, and date of the buyback program or any
other information the Franchise Tax Board may prescribe by
regulation. This record shall be furnished to the Franchise Tax
Board upon request.

(c) In the case where the credit allowed by this section exceeds
the “net tax,” the excess may be carried over to reduce the “net
tax” in the succeeding two years if necessary, until the credit has
been exhausted.

(d) This credit shall be in lieu of any other credit or deduction
that the taxpayer may otherwise claim pursuant to this part with
respect to the surrender without consideration of a handgun,
shotgun, rifle, or assault weapon.

(e) (1) The Franchise Tax Board may promulgate rules and
regulations as necessary or appropriate to implement this section.

(2) Chapter 3.5 (commencing with Section 11340) of Part 1 of
Division 3 of Title 2 of the Government Code does not apply to
any rules or regulations established or issued by the Franchise Tax
Board pursuant to this section.

(f) This section shall remain in effect only until December 1,
2017, and as of that date is repealed.

SEC. 2.  

This act provides for a tax levy within the meaning of
Article IV of the Constitution and shall go into immediate effect.

end delete