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 BillNo. 232

Introduced by Assembly Member Ting

February 5, 2013

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


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

begin insert

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.

end insert
begin delete

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

end delete
begin delete

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.

end delete
begin delete

This bill would take effect immediately as a tax levy.

end delete

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

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

P2    1begin insert

begin insertSECTION 1.end insert  

end insert

begin insertChapter 3 (commencing with Section 34380) is
2added to Division 12 of Title 4 of Part 6 of the end insert
begin insertPenal Codeend insertbegin insert, to
3read:end insert

begin insert


5Chapter  begin insert3.end insert Gun Buyback Program



begin insert34380.end insert  

This title shall be known and may be cited as the Gun
8Buyback Program of 2014.


begin insert34381.end insert  

(a) There is hereby established in the Department of
10Justice a Gun Buyback Program.

11(b) A city council or county board of supervisors may apply for
12funding to the department under the program for up to 50 percent
13of the total cost of a local, voluntary gun buyback program. The
14local program may dispense cash or vouchers for cash, goods, or
15services as part of the buyback program. Any vouchers for cash,
16goods, or services that the local jurisdiction receives as donations
17shall be counted for purposes of determining the amount of
18matching funds that may be applied for.

19(c) In order to encourage community participation, 25 percent
20of the total cost of the local program shall be spent on a public
21education campaign informing the public of the epidemiological
22risks associated with having a firearm in the home, particularly
23regarding accidental deaths of children, domestic violence, and
P3    1suicides, and the opportunity to dispose of unwanted firearms
2through the buyback program. The public education campaign
3shall be conducted in partnership with local community-based
4organizations described in Section 501(c)(3) of the Internal
5Revenue Code that have an interest in reducing firearms violence.
6The local agency may contract with local community-based
7organizations described in Section 501(c)(3) of the Internal
8Revenue Code for purposes of developing messages for and
9promoting the public education campaign.

10(d) The city police department or county sheriff department
11shall administer the local program. Local law enforcement
12agencies may also enter into a memorandum of understanding
13with each other and with local community-based organizations
14described in Section 501(c)(3) of the Internal Revenue Code to
15jointly apply for funding and administer the local program. Local
16law enforcement entities administering the local program shall
17have discretion to administer the local program in a manner and
18under criteria they determine are most likely to reduce life
19threatening violence, including whether the local program will
20require the disclosure of the identification of the person selling
21the firearm for purposes of the program, and the number and types
22of firearms that will be purchased under the program.


begin insert34382.end insert  

(a) All firearms purchased under this program shall
24be disposed of pursuant to Section 18005, provided that no firearm
25received pursuant to this title may be resold or transferred to the
26public, or to persons licensed pursuant to Sections 26700 to 29615,
27inclusive. No firearms purchased under this program may be resold
28or exchanged for value, except in connection with the destruction
29and conversion to scrap of the firearm.

30(b) Firearms shall not be destroyed pursuant to this program
31if they are needed as evidence. Firearms purchased under this
32program that need to be preserved as evidence shall be disposed
33of pursuant to those provisions of law governing firearms that are
34used for evidentiary purposes.

35(c) Firearms purchased through this program that are
36determined to be stolen shall be returned to their owner, if the
37owner can reasonably be identified and the return can reasonably
38be accomplished. If it is not possible after good faith efforts to
39identify the owner of a stolen firearm, or to return a stolen firearm
40to its owner, the firearm may be destroyed pursuant to this section.

P4    1(d) Sales, deliveries, or transfers made pursuant to this title
2shall be deemed to be a transaction that complies with Sections
327850 and 31725.


begin insert34383.end insert  

(a) The Department of Justice shall prescribe
5procedures for the recovery, tracing, determination of ownership,
6and destruction of firearms purchased under this program.

7(b) The department shall prescribe the procedures and
8requirements for application for funds under this program, and
9shall administer the distribution of funds for this program to
10participating local entities.

end insert
begin delete


Section 17053.15 is added to the Revenue and
12Taxation Code
, to read:



(a) (1) For each taxable year beginning on or after
14January 1, 2014, and before January 1, 2017, there shall be allowed
15as a credit against the “net tax,” as defined in Section 17039, an
16amount equal to the amount described in paragraph (2) for a
17handgun, shotgun, rifle, or assault weapon in working condition
18that is either surrendered without consideration or sold to local
19law enforcement in a gun buyback program during the taxable
20year, not to exceed one thousand dollars ($1,000) per taxable year.

21(2) The amount of credit allowed under this section is as follows:

22(A) Two hundred fifty dollars ($250) per handgun, shotgun, or
23rifle that is in working condition.

24(B) Five hundred dollars ($500) per assault weapon that is in
25working condition.

26(b) The taxpayer shall keep a record of the type of handgun,
27shotgun, rifle, or assault weapon surrendered or sold to local law
28enforcement in a buyback program, the number surrendered or
29sold, the name, address, and date of the buyback program or any
30other information the Franchise Tax Board may prescribe by
31regulation. This record shall be furnished to the Franchise Tax
32Board upon request.

33(c) In the case where the credit allowed by this section exceeds
34the “net tax,” the excess may be carried over to reduce the “net
35tax” in the succeeding two years if necessary, until the credit has
36been exhausted.

37(d) This credit shall be in lieu of any other credit or deduction
38that the taxpayer may otherwise claim pursuant to this part with
39respect to the surrender without consideration of a handgun,
40shotgun, rifle, or assault weapon.

P5    1(e) (1) The Franchise Tax Board may promulgate rules and
2regulations as necessary or appropriate to implement this section.

3(2) Chapter 3.5 (commencing with Section 11340) of Part 1 of
4Division 3 of Title 2 of the Government Code does not apply to
5any rules or regulations established or issued by the Franchise Tax
6Board pursuant to this section.

7(f) This section shall remain in effect only until December 1,
82017, and as of that date is repealed.


SEC. 2.  

This act provides for a tax levy within the meaning of
10Article IV of the Constitution and shall go into immediate effect.

end delete