Bill Text: CA AB2703 | 2017-2018 | Regular Session | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Personal income tax: credit: home care services.

Spectrum: Partisan Bill (Independent 1-0)

Status: (Introduced - Dead) 2018-05-25 - In committee: Held under submission. [AB2703 Detail]

Download: California-2017-AB2703-Introduced.html

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CALIFORNIA LEGISLATURE— 2017–2018 REGULAR SESSION

Assembly Bill

No. 2703

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Introduced by Assembly Member Mayes

February 15, 2018

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An act to amend Section 6001 of the Revenue and Taxation Code, relating to taxation.

LEGISLATIVE COUNSEL'S DIGEST

AB 2703, as introduced, Mayes. Sales and use taxes.

Existing sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state.

This bill would make nonsubstantive changes to the provision designating the Sales and Use Tax Law.

Digest Key

Vote: MAJORITY   Appropriation: NO   Fiscal Committee: NO   Local Program: NO  

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Bill Text

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

SECTION 1.

 Section 6001 of the Revenue and Taxation Code is amended to read:

6001.

 This part is known shall be known, and may be cited cited, as the “Sales and Use Tax Law.”