BILL NUMBER: AB 2246	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member John A. Pérez

                        FEBRUARY 24, 2012

   An act relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 2246, as introduced, John A. Pérez. Sales and use taxes:
exemption: income taxes: credit: healthy retail food establishments.
   Existing sales and use tax laws authorize various exemptions from
the taxes imposed pursuant to those laws, and the Personal Income Tax
Law and the Corporation Tax Law allows various credits against the
taxes imposed by those laws.
   This bill would state the intent of the Legislature to enact
legislation that provides tax incentives, as described above, to
retail food establishments that expand, improve, or open in areas
that have limited access to retail food establishments that offer
healthy food options in order to provide those areas with access to
affordable, quality, and healthy food.
   Vote: majority. Appropriation: no. Fiscal committee: no.
State-mandated local program: no.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

  SECTION 1.  It is the intent of the Legislature to enact
legislation that would provide tax incentives in the form of sales
and use tax exemptions and income tax credits for retail food
establishments that expand, improve, or open in areas that have
limited access to retail food establishments that offer healthy food
options in order to provide those areas with access to affordable,
quality, and healthy food.