AB 2517,
as amended, Daly. begin deleteUse Fuel Tax Law. end deletebegin insertEconomic development: taxation: credits: certifications.end insert
The Personal Income Tax Law and the Corporation Tax Law authorize various credits against the taxes imposed by those laws, including a hiring credit for qualified taxpayers who hire qualified employees, as defined, within enterprise zones and local agency military base recovery areas, subject to specified criteria and requirements. Those laws require that a taxpayer obtain a certification from the Employment Development Department, as permitted by federal law, the local county or city Job Training Partnership Act administrative entity, the local county GAIN office or social services agency, or the local government administering a specified area or zone that provides that a qualified employee meets the specified eligibility requirements. Existing law authorizes any local entity formerly authorized to issue a certification that provides that a qualified employee, qualified disadvantaged individual, or qualified displaced employee meets specified eligibility requirements, to continue to accept applications for certification and to issue the certifications up to but no later than January 1, 2015.
end insertbegin insertThis bill would instead provide for those local entities to continue to accept applications for the certification up to but no later than January 1, 2015, and would remove the provision that local entities issue the certifications up to but no later than January 1, 2015.
end insertThe Use Fuel Tax Law imposes a tax, at specified rates, on the use of specified fuels, including natural gas, liquified petroleum gas, and ethanol or methanol on the highways of the state. The term “fuel” is defined for purposes of that law.
end deleteThis bill would make technical, nonsubstantive changes to that definition.
end deleteVote: majority. Appropriation: no. Fiscal committee: no. State-mandated local program: no.
The people of the State of California do enact as follows:
begin insertSection 7069 of the end insertbegin insertGovernment Codeend insertbegin insert is amended
2to read:end insert
Notwithstanding the repeal of Chapter 12.8 (commencing
4with Section 7070), Chapter 12.93 (commencing with Section
57097), and Chapter 12.97 (commencing with Section 7105) of the
6Government Code by Chapter 69 of the Statutes of 2013, a local
7entity formerly authorized by one or more of those chapters of the
8Government Code to issue a certification that provides that a
9qualified employee, qualified disadvantaged individual, or qualified
10displaced employee meets the specified eligibility requirements
11under Section 17053.34, 17053.46, 17053.47, 17053.74, 23622.7,
1223622.8, 23634, or 23646 of the Revenue and Taxation Codebegin delete mayend delete
13begin insert shallend insert continue to accept applications for
the certificationbegin delete and to
up to but no later than January 1, 2015.
14issue the certificationsend delete
Section 8604 of the Revenue and Taxation Code
16 is amended to read:
(a) “Fuel” includes any combustible gas or liquid, by
18whatever name the gas or liquid may be known or sold, of a kind
19used in an internal combustion engine for the generation of power
20to propel a motor vehicle on the highways, except fuel that is
21subject to the tax imposed by Part 2 (commencing with Section
227301) or Part 31 (commencing with Section 60001).
23(b) “Fuel” shall not include any combustible gas or liquid
24specifically manufactured and used for racing motor vehicles at a
25racetrack.
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