CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 2008Introduced by Assembly Member SalasFebruary 01, 2018 An act to add Sections 17131.8 and 24318 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. LEGISLATIVE COUNSEL'S DIGESTAB 2008, as introduced, Salas. Income taxes: exclusion: Carl Moyer Memorial Air Quality Standards Attainment Programs grants.The Personal Income Tax Law and the Corporation Tax Law define gross income as all income from whatever source derived, unless specifically excluded.This bill would, under both laws, exclude from gross income any amount provided to a taxpayer pursuant to the Carl Moyer Memorial Air Quality Standards Attainment Program for the purchase of new zero or low-emission engines.This bill would take effect immediately as a tax levy.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 17131.8 is added to the Revenue and Taxation Code, to read:17131.8. Gross income shall not include any amount provided to a taxpayer pursuant to the Carl Moyer Memorial Air Quality Standards Attainment Program (Chapter 9 (commencing with Section 44275) of Part 5 of Division 26 of the Health and Safety Code), relating to the purchase of new zero or low-emission engines.SEC. 2. Section 24318 is added to the Revenue and Taxation Code, to read:24318. Gross income shall not include any amount provided to a taxpayer pursuant to the Carl Moyer Memorial Air Quality Standards Attainment Program (Chapter 9 (commencing with Section 44275) of Part 5 of Division 26 of the Health and Safety Code), relating to the purchase of new zero or low-emission engines.SEC. 3. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 2008Introduced by Assembly Member SalasFebruary 01, 2018 An act to add Sections 17131.8 and 24318 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. LEGISLATIVE COUNSEL'S DIGESTAB 2008, as introduced, Salas. Income taxes: exclusion: Carl Moyer Memorial Air Quality Standards Attainment Programs grants.The Personal Income Tax Law and the Corporation Tax Law define gross income as all income from whatever source derived, unless specifically excluded.This bill would, under both laws, exclude from gross income any amount provided to a taxpayer pursuant to the Carl Moyer Memorial Air Quality Standards Attainment Program for the purchase of new zero or low-emission engines.This bill would take effect immediately as a tax levy.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO
CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION
Assembly Bill No. 2008
Introduced by Assembly Member SalasFebruary 01, 2018
Introduced by Assembly Member Salas
February 01, 2018
An act to add Sections 17131.8 and 24318 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
AB 2008, as introduced, Salas. Income taxes: exclusion: Carl Moyer Memorial Air Quality Standards Attainment Programs grants.
The Personal Income Tax Law and the Corporation Tax Law define gross income as all income from whatever source derived, unless specifically excluded.This bill would, under both laws, exclude from gross income any amount provided to a taxpayer pursuant to the Carl Moyer Memorial Air Quality Standards Attainment Program for the purchase of new zero or low-emission engines.This bill would take effect immediately as a tax levy.
The Personal Income Tax Law and the Corporation Tax Law define gross income as all income from whatever source derived, unless specifically excluded.
This bill would, under both laws, exclude from gross income any amount provided to a taxpayer pursuant to the Carl Moyer Memorial Air Quality Standards Attainment Program for the purchase of new zero or low-emission engines.
This bill would take effect immediately as a tax levy.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. Section 17131.8 is added to the Revenue and Taxation Code, to read:17131.8. Gross income shall not include any amount provided to a taxpayer pursuant to the Carl Moyer Memorial Air Quality Standards Attainment Program (Chapter 9 (commencing with Section 44275) of Part 5 of Division 26 of the Health and Safety Code), relating to the purchase of new zero or low-emission engines.SEC. 2. Section 24318 is added to the Revenue and Taxation Code, to read:24318. Gross income shall not include any amount provided to a taxpayer pursuant to the Carl Moyer Memorial Air Quality Standards Attainment Program (Chapter 9 (commencing with Section 44275) of Part 5 of Division 26 of the Health and Safety Code), relating to the purchase of new zero or low-emission engines.SEC. 3. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
The people of the State of California do enact as follows:
## The people of the State of California do enact as follows:
SECTION 1. Section 17131.8 is added to the Revenue and Taxation Code, to read:17131.8. Gross income shall not include any amount provided to a taxpayer pursuant to the Carl Moyer Memorial Air Quality Standards Attainment Program (Chapter 9 (commencing with Section 44275) of Part 5 of Division 26 of the Health and Safety Code), relating to the purchase of new zero or low-emission engines.
SECTION 1. Section 17131.8 is added to the Revenue and Taxation Code, to read:
### SECTION 1.
17131.8. Gross income shall not include any amount provided to a taxpayer pursuant to the Carl Moyer Memorial Air Quality Standards Attainment Program (Chapter 9 (commencing with Section 44275) of Part 5 of Division 26 of the Health and Safety Code), relating to the purchase of new zero or low-emission engines.
17131.8. Gross income shall not include any amount provided to a taxpayer pursuant to the Carl Moyer Memorial Air Quality Standards Attainment Program (Chapter 9 (commencing with Section 44275) of Part 5 of Division 26 of the Health and Safety Code), relating to the purchase of new zero or low-emission engines.
17131.8. Gross income shall not include any amount provided to a taxpayer pursuant to the Carl Moyer Memorial Air Quality Standards Attainment Program (Chapter 9 (commencing with Section 44275) of Part 5 of Division 26 of the Health and Safety Code), relating to the purchase of new zero or low-emission engines.
17131.8. Gross income shall not include any amount provided to a taxpayer pursuant to the Carl Moyer Memorial Air Quality Standards Attainment Program (Chapter 9 (commencing with Section 44275) of Part 5 of Division 26 of the Health and Safety Code), relating to the purchase of new zero or low-emission engines.
SEC. 2. Section 24318 is added to the Revenue and Taxation Code, to read:24318. Gross income shall not include any amount provided to a taxpayer pursuant to the Carl Moyer Memorial Air Quality Standards Attainment Program (Chapter 9 (commencing with Section 44275) of Part 5 of Division 26 of the Health and Safety Code), relating to the purchase of new zero or low-emission engines.
SEC. 2. Section 24318 is added to the Revenue and Taxation Code, to read:
### SEC. 2.
24318. Gross income shall not include any amount provided to a taxpayer pursuant to the Carl Moyer Memorial Air Quality Standards Attainment Program (Chapter 9 (commencing with Section 44275) of Part 5 of Division 26 of the Health and Safety Code), relating to the purchase of new zero or low-emission engines.
24318. Gross income shall not include any amount provided to a taxpayer pursuant to the Carl Moyer Memorial Air Quality Standards Attainment Program (Chapter 9 (commencing with Section 44275) of Part 5 of Division 26 of the Health and Safety Code), relating to the purchase of new zero or low-emission engines.
24318. Gross income shall not include any amount provided to a taxpayer pursuant to the Carl Moyer Memorial Air Quality Standards Attainment Program (Chapter 9 (commencing with Section 44275) of Part 5 of Division 26 of the Health and Safety Code), relating to the purchase of new zero or low-emission engines.
24318. Gross income shall not include any amount provided to a taxpayer pursuant to the Carl Moyer Memorial Air Quality Standards Attainment Program (Chapter 9 (commencing with Section 44275) of Part 5 of Division 26 of the Health and Safety Code), relating to the purchase of new zero or low-emission engines.
SEC. 3. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
SEC. 3. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
SEC. 3. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
### SEC. 3.