BILL ANALYSIS                                                                                                                                                                                                    Ó



          SENATE COMMITTEE ON APPROPRIATIONS
                             Senator Ricardo Lara, Chair
                            2015 - 2016  Regular  Session

          AB 428 (Nazarian) - Income taxes: credit: seismic retrofits.
          
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          |Version: June 17, 2015          |Policy Vote: GOV. & F. 6 - 1    |
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          |Urgency: Yes                    |Mandate: No                     |
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          |Hearing Date: August 27, 2015   |Consultant: Robert Ingenito     |
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          *********** ANALYSIS ADDENDUM - SUSPENSE FILE ***********
             The following information is revised to reflect amendments 
                     adopted by the committee on August 27, 2015


          Bill  
          Summary: AB 428 would allow a tax credit equal to 30 percent of  
          a qualified taxpayer's qualified costs incurred for seismic  
          retrofit construction.  


          Fiscal  
          Impact: 
                 The Franchise Tax Board (FTB) estimates that the bill  
               would result in General Fund revenue losses of $700,000 in  
               2016-17, $2.7 million in 2017-18, and $4.6 million in  
               2018-19.

                 FTB staff estimate that the bill would result in  
               increased costs of $255,000 in 2015-16 and $128,000  
               annually thereafter (General Fund), resulting from new  
               administration and information technology workload.








          AB 428 (Nazarian)                                      Page 1 of  
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          Author  
          Amendments: Specify goals and objectives of the tax credit.


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