Store Research
SENATE BILL 1100 (COMMITTEE ON BUDGET AND FISCAL REVIEW – 2004)
CHAPTER 226, STATUTES OF 2004, SB 1100
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As enacted, Senate Bill 1100 amended section 37022 of the Public Resources Code, and amended, repealed, and added various sections of the Revenue and Taxation Code. (See Exhibit A, #1e) The Committee on Budget and Fiscal Review introduced this Budget Trailer Bill on January 12, 2004 as a spot bill relating to various taxes. (See Exhibit A, #1a and #3) “Spot Bills” are basically “bookmarks” for a later incorporation of a lengthier legislative proposal once its terms are finalized. It assures that legislative time frames for the introduction and consideration of bills are timely met.
In the Senate, Senate Bill 1100 was forwarded to the Senate Committee on Rules, then withdrawn from that committee and placed on the Special Budget Trailer Bill Consent Calendar, passing this House on May 19, 2004. (See Exhibit A, #2) In the Assembly it was referred to the Committee on Rules, amended, then withdrawn from this committee and passed on the floor July 28, 2004. (Id.)
Three amendments were made to Senate Bill 1100. (See Exhibit A, #1b through #1d and #2) However, it was the second amendment dated July 27, 2004 that added the substantive provisions to the bill. (See Exhibit A, #1c) Subsequent to legislative approval, Governor Arnold Schwarzenegger signed Senate Bill 1100 on August 16, 2004 and it was recorded by the Secretary of State on that day as Chapter 226 of the Statutes of 2004. (See Exhibit A, #1e)
Senate Bill 1100 contained an urgency clause which caused the bill to go into immediate effect. The reason for this urgency can be found in section 14 of Chapter 226. (See Exhibit A, #1e, page 21)
A digest of Senate Bill 1100 as last amended on July 28, 2004 was provided in the Unfinished Business Analysis by the Office of Senate Floor Analyses:
This bill enacts the tax trailer bill relating to the following taxes:
1. Franchise Tax Board (FTB) Fees for Taxpayer Services
2. Teacher Tax Credit
3. Use Tax on Vehicles, Vessels and Aircraft
4. Natural Heritage Tax Credit Suspension
5. Amnesty program for Sales and Use Tax and Income and Corporation Tax.
(See Exhibit A, #6b, page 1)