Bill Text: CA AB3126 | 2019-2020 | Regular Session | Introduced
Bill Title: California State Lottery: taxation.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2020-02-24 - Read first time. [AB3126 Detail]
Download: California-2019-AB3126-Introduced.html
CALIFORNIA LEGISLATURE—
2019–2020 REGULAR SESSION
Assembly Bill
No. 3126
| Introduced by Assembly Member Gray |
February 21, 2020 |
An act to amend Section 8880.68 of the Government Code, relating to the California State Lottery.
LEGISLATIVE COUNSEL'S DIGEST
AB 3126, as introduced, Gray.
California State Lottery: taxation.
The California State Lottery Act of 1984, an initiative measure approved by the voters at the November 6, 1984, statewide general election, authorizes a California State Lottery and provides for its operation and administration by the California State Lottery Commission. Existing statutory provisions under the act prohibit state and local taxes from being imposed upon any prize awarded by the lottery, including upon any amount received by a prizewinner pursuant to an assignment, as specified. Existing law excepts from this taxing prohibition, the imposition of property taxes or license fees for a noncash prize. ACA ____ of the 2019–20 Regular Session, if approved by the voters, would amend the act by amending the California Constitution to impose state taxes on lottery prizes, as specified.
This bill would implement ACA ____ of the 2019–20
Regular Session by authorizing the imposition of state taxes on lottery prizes to the extent authorized by the California Constitution.
The bill would become operative only if ACA ____ of the 2019–20 Regular Session is approved by the voters.
Digest Key
Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NOBill Text
The people of the State of California do enact as follows:
SECTION 1.
Section 8880.68 of the Government Code is amended to read:8880.68.
(a) Except as provided in(a)
(1) The sale of lottery tickets or shares of the lottery.
(b)Any
(2) A prize awarded by the lottery.
(c)Any
(3) An amount received by a prizewinner pursuant to an assignment under Section 8880.325.
(d)
(b) This section does not prohibit the imposition of property taxes or license fees for any noncash prize that is awarded by the lottery.
(c) Notwithstanding subdivision (a), to the extent authorized by the California Constitution, state taxes may be imposed upon a prize awarded by the lottery
or on an amount received by a prize winner pursuant to an assignment under Section 8880.325.
