Bill Text: CA AB1786 | 2011-2012 | Regular Session | Amended

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Bill Title: Personal Income Tax Law: gross income exclusion:

Spectrum: Bipartisan Bill

Status: (Engrossed - Dead) 2012-08-16 - From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 2.) (August 16). Re-referred to Com. on APPR. In committee: Set, first hearing. Referred to APPR. suspense file. In committee: Held under submission. [AB1786 Detail]

Download: California-2011-AB1786-Amended.html

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BILL NUMBER: AB 1786	AMENDED
	BILL TEXT

	AMENDED IN SENATE  AUGUST 13, 2012
	AMENDED IN SENATE  JUNE 18, 2012
	AMENDED IN ASSEMBLY  APRIL 26, 2012
	AMENDED IN ASSEMBLY  APRIL 16, 2012

INTRODUCED BY   Assembly Members Mansoor  and Hagman
  and Norby 
    (   Principal coauthor:   Assembly Member
  Hagman   ) 
    (   Principal   coauthors:  
Senators  Calderon   and Correa   ) 
    (   Coauthors:  
Assembly Members   Bill Berryhill, 
   Donnelly,   
 Harkey,     Jeffries,
    Ma,  
  Miller,    
Silva,     and Valadao 
 ) 
    (   Coauthors:  
Senators   Cannella,   
 Dutton,     Gaines,
    and Harman   )


                        FEBRUARY 21, 2012

   An act to  amend Sections 7149 and 7149.05 of the Fish and
Game Code, relating to sport fishing   add Section
17132.10 to the Revenue and Taxation Code, relating to taxation, to
take effect immediately, tax levy  .


	LEGISLATIVE COUNSEL'S DIGEST


   AB 1786, as amended, Mansoor.  Sport fishing: licenses.
  Personal Income Tax Law: gross income exclusion:
Olympics.  
   The Personal Income Tax Law provides for various exclusions from
gross income.  
   This bill would also exclude from gross income the value of any
specified prize or award won by a taxpayer in the Olympic Games.
 
   This bill would take effect immediately as a tax levy. 

   Existing law requires every person 16 years of age or older who
takes any fish, reptile, or amphibian for any purpose other than
profit to first obtain a license for that purpose, with specified
exceptions, and to have that license on his or her person or in his
or her immediate possession when engaged in carrying out any activity
authorized by the license. Existing law requires a resident or a
nonresident, 16 years of age or older, upon payment of the applicable
fee, to be issued a sport fishing license for the period of a
calendar year, or, if issued after the beginning of the year, for the
remainder of the year.  
   This bill would revise those provisions to require, on and after
January 1, 2015, that a resident or a nonresident, 16 years of age or
older, upon payment of the applicable fee, be issued a sport fishing
license for the period of 12 consecutive months beginning on the
date specified on the license. 
   Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.


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

   SECTION 1.    Section 17132.10 is added to the 
 Revenue and Taxation Code   , to read:  
   17132.10.  (a) Gross income shall not include the value of any
prize or award won by the taxpayer in athletic competition in the
Olympic Games.
   (b) The section shall apply to prizes and awards received on or
after January 1, 2012. 
   SEC. 2.    This act provides for a tax levy within
the meaning of Article IV of the Constitution and shall go into
immediate effect.  
  SECTION 1.    Section 7149 of the Fish and Game
Code is amended to read:
   7149.  (a) A sport fishing license granting the privilege to take
any fish, reptile, or amphibian anywhere in this state for purposes
other than profit shall be issued to any of the following:
   (1) (A) Until January 1, 2015, a resident, 16 years of age or
older, for a calendar year, or, if issued after the beginning of the
year, for the remainder thereof, upon payment of a base fee of
thirty-one dollars and twenty-five cents ($31.25).
   (B) On and after January 1, 2015, a resident, 16 years of age or
older, for the period of 12 consecutive months beginning on the date
specified on the license, upon payment of a base fee of thirty-one
dollars and twenty-five cents ($31.25).
   (2) (A) Until January 1, 2015, a nonresident, 16 years of age or
older, for a calendar year, or, if issued after the beginning of the
year, for the remainder thereof, upon payment of a base fee of
eighty-four dollars ($84).
   (B) On and after January 1, 2015, a nonresident, 16 years of age
or older, for the period of 12 consecutive months beginning on the
date specified on the license, upon payment of a base fee of
eighty-four dollars ($84).
   (3) A nonresident, 16 years of age or older, for the period of 10
consecutive days beginning on the date specified on the license, upon
payment of the fee set forth in paragraph (1).
   (4) A resident or nonresident, 16 years of age or older, for two
consecutive designated calendar days, upon payment of one-half of the
fee set forth in paragraph (1). Notwithstanding Section 1053, more
than one two-day license issued for different two-day periods may be
issued to, or possessed by, a person at one time.
   (5) A resident or nonresident, 16 years of age or older, for one
designated day, upon payment of a base fee of ten dollars ($10).
   (b) California sport fishing license stamps shall be issued by
authorized license agents in the same manner as sport fishing
licenses, and compensation shall not be paid to the authorized
license agent for issuing the stamps except as provided in Section
1055.
   (c) This section does not apply to licenses, permits,
reservations, tags, or other entitlements issued through the
Automated License Data System.
   (d) The base fees specified in this section are applicable to the
2004 license year, and shall be adjusted annually thereafter pursuant
to Section 713.  
  SEC. 2.    Section 7149.05 of the Fish and Game
Code is amended to read:
   7149.05.  (a) A sport fishing license granting the privilege to
take any fish, reptile, or amphibian anywhere in this state for
purposes other than profit shall be issued to any of the following:
   (1) (A) Until January 1, 2015, a resident, 16 years of age or
older, for a calendar year, or, if issued after the beginning of the
year, for the remainder thereof, upon payment of a base fee of
thirty-one dollars and twenty-five cents ($31.25).
   (B) On and after January 1, 2015, a resident, 16 years of age or
older, for the period of 12 consecutive months beginning on the date
specified on the license upon payment of a base fee of thirty-one
dollars and twenty-five cents ($31.25).
   (2) (A) Until January 1, 2015, a nonresident, 16 years of age or
older, for a calendar year, or, if issued after the beginning of the
year, for the remainder thereof, upon payment of a base fee of
eighty-four dollars ($84).
   (B) On and after January 1, 2015, a nonresident, 16 years of age
or older, for the period of 12 consecutive months beginning on the
date specified on the license, upon payment of a base fee of
eighty-four dollars ($84).
   (3) A nonresident, 16 years of age or older for the period of 10
consecutive days beginning on the date specified on the license upon
payment of the fee set forth in paragraph (1).
   (4) A resident or nonresident, 16 years of age or older, for two
designated days, upon payment of one-half of the fee set forth in
paragraph (1). Notwithstanding Section 1053, more than one single day
license issued for different days may be issued to, or possessed by,
a person at one time.
   (5) A resident or nonresident, 16 years of age or older, for one
designated day upon payment of a base fee of ten dollars ($10).
   (b) California sport fishing license validations shall be issued
by authorized license agents in the same manner as sport fishing
licenses, and compensation shall not be paid to the authorized
license agent for issuing the validations except as provided in
Section 1055.1.
   (c) This section applies only to licenses, permits, reservations,
tags, and other entitlements issued through the Automated License
Data System.
   (d) The base fees specified in this section are applicable to the
2004 license year, and shall be adjusted annually thereafter pursuant
to Section 713.