California 2017 2017-2018 Regular Session

California Senate Bill SB726 Amended / Bill

Filed 03/23/2017

                    Amended IN  Senate  March 23, 2017 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Senate Bill No. 726Introduced by Senator WienerFebruary 17, 2017 An act to amend Section 17002 repeal and add Part 8 (commencing with Section 13301) of Division 2 of the Revenue and Taxation Code, relating to taxation. taxation, and calling an election, to take effect immediately.LEGISLATIVE COUNSEL'S DIGESTSB 726, as amended, Wiener. Personal income tax: definitions. Taxation: estate, gift, and generation-skipping transfer taxes.Existing law, as added by an initiative measure that was approved by voters as Proposition 6 at the June 8, 1982, statewide primary election, prohibits the Legislature or a political subdivision of the state from imposing any tax on or by reason of any transfer occurring by reason of death. Existing law imposes a California estate tax, commonly referred to as the pick up tax, equal to a certain portion of the maximum allowable amount of credit for state death taxes allowable under applicable federal estate tax law. The Economic Growth and Tax Relief Reconciliation Act of 2001 phased out the allowance of this credit, and, as of 2005, no longer allows a person to claim a credit of this nature under federal law. Therefore, the pick up tax is no longer imposed in California. This bill would propose to the voters a repeal of the above initiative measure prohibiting the imposition of a tax on or by reason of any transfer occurring by reason of death and would impose estate, gift, and generation-skipping transfer taxes, in modified conformity with federal law, on and after January 1, 2019, upon estates valued at over $5,490,000, as may be adjusted.Existing law prohibits amendment of the initiative measure by the Legislature unless the amendment is approved by the voters.This bill would call a special election to be consolidated with the next statewide general election. It would condition the amendment of the initiative upon voter approval, and would require the Secretary of State to submit the provisions of the bill that amend the initiative statute to the voters for their approval at the next consolidated statewide election. The bill would permit its provisions to be amended by a bill passed by a majority vote of the membership of both houses of the Legislature unless otherwise required by the California Constitution.This bill would declare that it is to take effect immediately as an act calling an election.The Personal Income Tax Law imposes a tax on the entire taxable income of a resident taxpayer, provides for a specified treatment of the income of nonresidents, and provides, among other things, that specified definitions govern the construction of that law.This bill would make a nonsubstantive change to those provisions.Digest Key Vote: MAJORITY  Appropriation: NO  Fiscal Committee: NOYES  Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Part 8 (commencing with Section 13301) of Division 2 of the Revenue and Taxation Code is repealed.SEC. 2. Part 8 (commencing with Section 13301) is added to Division 2 of the Revenue and Taxation Code, to read:PART 8. Estate Tax13301. (a) Subtitle B of the Internal Revenue Code, relating to estate and gift taxes, shall apply, except as otherwise provided in this part.(b) Subtitle B of the Internal Revenue Code, relating to estate and gift taxes, is modified as follows:(1) (A) Section 2010(c)(3)(A) of the Internal Revenue Code is modified by substituting $5,490,000 for $5,000,000.(B) The basic exclusion amount referenced in subparagraph (A) shall be increased by an adjustment for inflation by taking the product of that amount for the prior calendar year multiplied by the inflation factor adjustment as specified in paragraph (2) of subdivision (h) of Section 17041, rounded off to the nearest dollar beginning January 1, 2020. (2) The term taxpayer shall be substituted for the terms executor, decedent, or any combination of those terms in each place they appear.(3) The term Franchise Tax Board shall be substituted for the term Secretary in each place it appears.(4) Subdivision (a) of Section 2001 is modified by substituting the phrase the taxable estate of each individual for the phrase transfer of the taxable estate of every decedent who is a citizen or resident of the United States.13302. On or before July 1, 2019, the Franchise Tax Board shall develop a return for payment of the taxes imposed under this part.13303. Notwithstanding any other provision of law, the penalties set forth in Part 10 (commencing with Section 17001), including any amendments thereto, apply to this part as follows:(a) Penalties for failing to file a timely return also apply for failing to file a timely return for the taxes imposed under this part.(b) Penalties for failing to timely pay the tax also apply for failing to timely pay the taxes imposed under this part.(c) Penalties for filing a false or misleading return apply to filing a false or misleading return for taxes imposed under this part.13304. The Franchise Tax Board may promulgate regulations to implement this part.13305. This part shall apply on or after January 1, 2019.SEC. 3. This act may be amended by a bill passed by a majority vote of the membership of both houses of the Legislature, unless otherwise required by the California Constitution.SEC. 4. (a) As an amendment of an initiative statute, Sections 1 to 3, inclusive, of this act shall become effective only upon approval by the voters at a statewide election.(b) A special election is hereby called, to be held throughout the state on the date of the next statewide election, for approval by the voters of Sections 1 to 3, inclusive, of this act. The special election shall be consolidated with the statewide election to be held. The consolidated elections shall be held and conducted in all aspects as if there were only one election, and only one form of ballot shall be used.(c) Notwithstanding Section 9040 of the Elections Code, or any other law, the Secretary of State shall, pursuant to subdivision (c) of Section 10 of Article II of the California Constitution, submit Sections 1 to 3, inclusive, of this act to the voters for their approval at the consolidated statewide election.SEC. 5. This act calls an election within the meaning of Article IV of the California Constitution and shall go into immediate effect.SECTION 1.Section 17002 of the Revenue and Taxation Code is amended to read:17002.Except where the context otherwise requires, the definitions in this chapter govern the construction of this part.

 Amended IN  Senate  March 23, 2017 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Senate Bill No. 726Introduced by Senator WienerFebruary 17, 2017 An act to amend Section 17002 repeal and add Part 8 (commencing with Section 13301) of Division 2 of the Revenue and Taxation Code, relating to taxation. taxation, and calling an election, to take effect immediately.LEGISLATIVE COUNSEL'S DIGESTSB 726, as amended, Wiener. Personal income tax: definitions. Taxation: estate, gift, and generation-skipping transfer taxes.Existing law, as added by an initiative measure that was approved by voters as Proposition 6 at the June 8, 1982, statewide primary election, prohibits the Legislature or a political subdivision of the state from imposing any tax on or by reason of any transfer occurring by reason of death. Existing law imposes a California estate tax, commonly referred to as the pick up tax, equal to a certain portion of the maximum allowable amount of credit for state death taxes allowable under applicable federal estate tax law. The Economic Growth and Tax Relief Reconciliation Act of 2001 phased out the allowance of this credit, and, as of 2005, no longer allows a person to claim a credit of this nature under federal law. Therefore, the pick up tax is no longer imposed in California. This bill would propose to the voters a repeal of the above initiative measure prohibiting the imposition of a tax on or by reason of any transfer occurring by reason of death and would impose estate, gift, and generation-skipping transfer taxes, in modified conformity with federal law, on and after January 1, 2019, upon estates valued at over $5,490,000, as may be adjusted.Existing law prohibits amendment of the initiative measure by the Legislature unless the amendment is approved by the voters.This bill would call a special election to be consolidated with the next statewide general election. It would condition the amendment of the initiative upon voter approval, and would require the Secretary of State to submit the provisions of the bill that amend the initiative statute to the voters for their approval at the next consolidated statewide election. The bill would permit its provisions to be amended by a bill passed by a majority vote of the membership of both houses of the Legislature unless otherwise required by the California Constitution.This bill would declare that it is to take effect immediately as an act calling an election.The Personal Income Tax Law imposes a tax on the entire taxable income of a resident taxpayer, provides for a specified treatment of the income of nonresidents, and provides, among other things, that specified definitions govern the construction of that law.This bill would make a nonsubstantive change to those provisions.Digest Key Vote: MAJORITY  Appropriation: NO  Fiscal Committee: NOYES  Local Program: NO 

 Amended IN  Senate  March 23, 2017

Amended IN  Senate  March 23, 2017

 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION

Senate Bill No. 726

Introduced by Senator WienerFebruary 17, 2017

Introduced by Senator Wiener
February 17, 2017

 An act to amend Section 17002 repeal and add Part 8 (commencing with Section 13301) of Division 2 of the Revenue and Taxation Code, relating to taxation. taxation, and calling an election, to take effect immediately.

LEGISLATIVE COUNSEL'S DIGEST

## LEGISLATIVE COUNSEL'S DIGEST

SB 726, as amended, Wiener. Personal income tax: definitions. Taxation: estate, gift, and generation-skipping transfer taxes.

Existing law, as added by an initiative measure that was approved by voters as Proposition 6 at the June 8, 1982, statewide primary election, prohibits the Legislature or a political subdivision of the state from imposing any tax on or by reason of any transfer occurring by reason of death. Existing law imposes a California estate tax, commonly referred to as the pick up tax, equal to a certain portion of the maximum allowable amount of credit for state death taxes allowable under applicable federal estate tax law. The Economic Growth and Tax Relief Reconciliation Act of 2001 phased out the allowance of this credit, and, as of 2005, no longer allows a person to claim a credit of this nature under federal law. Therefore, the pick up tax is no longer imposed in California. This bill would propose to the voters a repeal of the above initiative measure prohibiting the imposition of a tax on or by reason of any transfer occurring by reason of death and would impose estate, gift, and generation-skipping transfer taxes, in modified conformity with federal law, on and after January 1, 2019, upon estates valued at over $5,490,000, as may be adjusted.Existing law prohibits amendment of the initiative measure by the Legislature unless the amendment is approved by the voters.This bill would call a special election to be consolidated with the next statewide general election. It would condition the amendment of the initiative upon voter approval, and would require the Secretary of State to submit the provisions of the bill that amend the initiative statute to the voters for their approval at the next consolidated statewide election. The bill would permit its provisions to be amended by a bill passed by a majority vote of the membership of both houses of the Legislature unless otherwise required by the California Constitution.This bill would declare that it is to take effect immediately as an act calling an election.The Personal Income Tax Law imposes a tax on the entire taxable income of a resident taxpayer, provides for a specified treatment of the income of nonresidents, and provides, among other things, that specified definitions govern the construction of that law.This bill would make a nonsubstantive change to those provisions.

Existing law, as added by an initiative measure that was approved by voters as Proposition 6 at the June 8, 1982, statewide primary election, prohibits the Legislature or a political subdivision of the state from imposing any tax on or by reason of any transfer occurring by reason of death. Existing law imposes a California estate tax, commonly referred to as the pick up tax, equal to a certain portion of the maximum allowable amount of credit for state death taxes allowable under applicable federal estate tax law. The Economic Growth and Tax Relief Reconciliation Act of 2001 phased out the allowance of this credit, and, as of 2005, no longer allows a person to claim a credit of this nature under federal law. Therefore, the pick up tax is no longer imposed in California. 

This bill would propose to the voters a repeal of the above initiative measure prohibiting the imposition of a tax on or by reason of any transfer occurring by reason of death and would impose estate, gift, and generation-skipping transfer taxes, in modified conformity with federal law, on and after January 1, 2019, upon estates valued at over $5,490,000, as may be adjusted.

Existing law prohibits amendment of the initiative measure by the Legislature unless the amendment is approved by the voters.

This bill would call a special election to be consolidated with the next statewide general election. It would condition the amendment of the initiative upon voter approval, and would require the Secretary of State to submit the provisions of the bill that amend the initiative statute to the voters for their approval at the next consolidated statewide election. The bill would permit its provisions to be amended by a bill passed by a majority vote of the membership of both houses of the Legislature unless otherwise required by the California Constitution.

This bill would declare that it is to take effect immediately as an act calling an election.

The Personal Income Tax Law imposes a tax on the entire taxable income of a resident taxpayer, provides for a specified treatment of the income of nonresidents, and provides, among other things, that specified definitions govern the construction of that law.



This bill would make a nonsubstantive change to those provisions.



## Digest Key

## Bill Text

The people of the State of California do enact as follows:SECTION 1. Part 8 (commencing with Section 13301) of Division 2 of the Revenue and Taxation Code is repealed.SEC. 2. Part 8 (commencing with Section 13301) is added to Division 2 of the Revenue and Taxation Code, to read:PART 8. Estate Tax13301. (a) Subtitle B of the Internal Revenue Code, relating to estate and gift taxes, shall apply, except as otherwise provided in this part.(b) Subtitle B of the Internal Revenue Code, relating to estate and gift taxes, is modified as follows:(1) (A) Section 2010(c)(3)(A) of the Internal Revenue Code is modified by substituting $5,490,000 for $5,000,000.(B) The basic exclusion amount referenced in subparagraph (A) shall be increased by an adjustment for inflation by taking the product of that amount for the prior calendar year multiplied by the inflation factor adjustment as specified in paragraph (2) of subdivision (h) of Section 17041, rounded off to the nearest dollar beginning January 1, 2020. (2) The term taxpayer shall be substituted for the terms executor, decedent, or any combination of those terms in each place they appear.(3) The term Franchise Tax Board shall be substituted for the term Secretary in each place it appears.(4) Subdivision (a) of Section 2001 is modified by substituting the phrase the taxable estate of each individual for the phrase transfer of the taxable estate of every decedent who is a citizen or resident of the United States.13302. On or before July 1, 2019, the Franchise Tax Board shall develop a return for payment of the taxes imposed under this part.13303. Notwithstanding any other provision of law, the penalties set forth in Part 10 (commencing with Section 17001), including any amendments thereto, apply to this part as follows:(a) Penalties for failing to file a timely return also apply for failing to file a timely return for the taxes imposed under this part.(b) Penalties for failing to timely pay the tax also apply for failing to timely pay the taxes imposed under this part.(c) Penalties for filing a false or misleading return apply to filing a false or misleading return for taxes imposed under this part.13304. The Franchise Tax Board may promulgate regulations to implement this part.13305. This part shall apply on or after January 1, 2019.SEC. 3. This act may be amended by a bill passed by a majority vote of the membership of both houses of the Legislature, unless otherwise required by the California Constitution.SEC. 4. (a) As an amendment of an initiative statute, Sections 1 to 3, inclusive, of this act shall become effective only upon approval by the voters at a statewide election.(b) A special election is hereby called, to be held throughout the state on the date of the next statewide election, for approval by the voters of Sections 1 to 3, inclusive, of this act. The special election shall be consolidated with the statewide election to be held. The consolidated elections shall be held and conducted in all aspects as if there were only one election, and only one form of ballot shall be used.(c) Notwithstanding Section 9040 of the Elections Code, or any other law, the Secretary of State shall, pursuant to subdivision (c) of Section 10 of Article II of the California Constitution, submit Sections 1 to 3, inclusive, of this act to the voters for their approval at the consolidated statewide election.SEC. 5. This act calls an election within the meaning of Article IV of the California Constitution and shall go into immediate effect.SECTION 1.Section 17002 of the Revenue and Taxation Code is amended to read:17002.Except where the context otherwise requires, the definitions in this chapter govern the construction of this part.

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

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

SECTION 1. Part 8 (commencing with Section 13301) of Division 2 of the Revenue and Taxation Code is repealed.

SECTION 1. Part 8 (commencing with Section 13301) of Division 2 of the Revenue and Taxation Code is repealed.

### SECTION 1.



SEC. 2. Part 8 (commencing with Section 13301) is added to Division 2 of the Revenue and Taxation Code, to read:PART 8. Estate Tax13301. (a) Subtitle B of the Internal Revenue Code, relating to estate and gift taxes, shall apply, except as otherwise provided in this part.(b) Subtitle B of the Internal Revenue Code, relating to estate and gift taxes, is modified as follows:(1) (A) Section 2010(c)(3)(A) of the Internal Revenue Code is modified by substituting $5,490,000 for $5,000,000.(B) The basic exclusion amount referenced in subparagraph (A) shall be increased by an adjustment for inflation by taking the product of that amount for the prior calendar year multiplied by the inflation factor adjustment as specified in paragraph (2) of subdivision (h) of Section 17041, rounded off to the nearest dollar beginning January 1, 2020. (2) The term taxpayer shall be substituted for the terms executor, decedent, or any combination of those terms in each place they appear.(3) The term Franchise Tax Board shall be substituted for the term Secretary in each place it appears.(4) Subdivision (a) of Section 2001 is modified by substituting the phrase the taxable estate of each individual for the phrase transfer of the taxable estate of every decedent who is a citizen or resident of the United States.13302. On or before July 1, 2019, the Franchise Tax Board shall develop a return for payment of the taxes imposed under this part.13303. Notwithstanding any other provision of law, the penalties set forth in Part 10 (commencing with Section 17001), including any amendments thereto, apply to this part as follows:(a) Penalties for failing to file a timely return also apply for failing to file a timely return for the taxes imposed under this part.(b) Penalties for failing to timely pay the tax also apply for failing to timely pay the taxes imposed under this part.(c) Penalties for filing a false or misleading return apply to filing a false or misleading return for taxes imposed under this part.13304. The Franchise Tax Board may promulgate regulations to implement this part.13305. This part shall apply on or after January 1, 2019.

SEC. 2. Part 8 (commencing with Section 13301) is added to Division 2 of the Revenue and Taxation Code, to read:

### SEC. 2.

PART 8. Estate Tax13301. (a) Subtitle B of the Internal Revenue Code, relating to estate and gift taxes, shall apply, except as otherwise provided in this part.(b) Subtitle B of the Internal Revenue Code, relating to estate and gift taxes, is modified as follows:(1) (A) Section 2010(c)(3)(A) of the Internal Revenue Code is modified by substituting $5,490,000 for $5,000,000.(B) The basic exclusion amount referenced in subparagraph (A) shall be increased by an adjustment for inflation by taking the product of that amount for the prior calendar year multiplied by the inflation factor adjustment as specified in paragraph (2) of subdivision (h) of Section 17041, rounded off to the nearest dollar beginning January 1, 2020. (2) The term taxpayer shall be substituted for the terms executor, decedent, or any combination of those terms in each place they appear.(3) The term Franchise Tax Board shall be substituted for the term Secretary in each place it appears.(4) Subdivision (a) of Section 2001 is modified by substituting the phrase the taxable estate of each individual for the phrase transfer of the taxable estate of every decedent who is a citizen or resident of the United States.13302. On or before July 1, 2019, the Franchise Tax Board shall develop a return for payment of the taxes imposed under this part.13303. Notwithstanding any other provision of law, the penalties set forth in Part 10 (commencing with Section 17001), including any amendments thereto, apply to this part as follows:(a) Penalties for failing to file a timely return also apply for failing to file a timely return for the taxes imposed under this part.(b) Penalties for failing to timely pay the tax also apply for failing to timely pay the taxes imposed under this part.(c) Penalties for filing a false or misleading return apply to filing a false or misleading return for taxes imposed under this part.13304. The Franchise Tax Board may promulgate regulations to implement this part.13305. This part shall apply on or after January 1, 2019.

PART 8. Estate Tax13301. (a) Subtitle B of the Internal Revenue Code, relating to estate and gift taxes, shall apply, except as otherwise provided in this part.(b) Subtitle B of the Internal Revenue Code, relating to estate and gift taxes, is modified as follows:(1) (A) Section 2010(c)(3)(A) of the Internal Revenue Code is modified by substituting $5,490,000 for $5,000,000.(B) The basic exclusion amount referenced in subparagraph (A) shall be increased by an adjustment for inflation by taking the product of that amount for the prior calendar year multiplied by the inflation factor adjustment as specified in paragraph (2) of subdivision (h) of Section 17041, rounded off to the nearest dollar beginning January 1, 2020. (2) The term taxpayer shall be substituted for the terms executor, decedent, or any combination of those terms in each place they appear.(3) The term Franchise Tax Board shall be substituted for the term Secretary in each place it appears.(4) Subdivision (a) of Section 2001 is modified by substituting the phrase the taxable estate of each individual for the phrase transfer of the taxable estate of every decedent who is a citizen or resident of the United States.13302. On or before July 1, 2019, the Franchise Tax Board shall develop a return for payment of the taxes imposed under this part.13303. Notwithstanding any other provision of law, the penalties set forth in Part 10 (commencing with Section 17001), including any amendments thereto, apply to this part as follows:(a) Penalties for failing to file a timely return also apply for failing to file a timely return for the taxes imposed under this part.(b) Penalties for failing to timely pay the tax also apply for failing to timely pay the taxes imposed under this part.(c) Penalties for filing a false or misleading return apply to filing a false or misleading return for taxes imposed under this part.13304. The Franchise Tax Board may promulgate regulations to implement this part.13305. This part shall apply on or after January 1, 2019.

PART 8. Estate Tax

PART 8. Estate Tax

13301. (a) Subtitle B of the Internal Revenue Code, relating to estate and gift taxes, shall apply, except as otherwise provided in this part.(b) Subtitle B of the Internal Revenue Code, relating to estate and gift taxes, is modified as follows:(1) (A) Section 2010(c)(3)(A) of the Internal Revenue Code is modified by substituting $5,490,000 for $5,000,000.(B) The basic exclusion amount referenced in subparagraph (A) shall be increased by an adjustment for inflation by taking the product of that amount for the prior calendar year multiplied by the inflation factor adjustment as specified in paragraph (2) of subdivision (h) of Section 17041, rounded off to the nearest dollar beginning January 1, 2020. (2) The term taxpayer shall be substituted for the terms executor, decedent, or any combination of those terms in each place they appear.(3) The term Franchise Tax Board shall be substituted for the term Secretary in each place it appears.(4) Subdivision (a) of Section 2001 is modified by substituting the phrase the taxable estate of each individual for the phrase transfer of the taxable estate of every decedent who is a citizen or resident of the United States.



13301. (a) Subtitle B of the Internal Revenue Code, relating to estate and gift taxes, shall apply, except as otherwise provided in this part.

(b) Subtitle B of the Internal Revenue Code, relating to estate and gift taxes, is modified as follows:

(1) (A) Section 2010(c)(3)(A) of the Internal Revenue Code is modified by substituting $5,490,000 for $5,000,000.

(B) The basic exclusion amount referenced in subparagraph (A) shall be increased by an adjustment for inflation by taking the product of that amount for the prior calendar year multiplied by the inflation factor adjustment as specified in paragraph (2) of subdivision (h) of Section 17041, rounded off to the nearest dollar beginning January 1, 2020. 

(2) The term taxpayer shall be substituted for the terms executor, decedent, or any combination of those terms in each place they appear.

(3) The term Franchise Tax Board shall be substituted for the term Secretary in each place it appears.

(4) Subdivision (a) of Section 2001 is modified by substituting the phrase the taxable estate of each individual for the phrase transfer of the taxable estate of every decedent who is a citizen or resident of the United States.

13302. On or before July 1, 2019, the Franchise Tax Board shall develop a return for payment of the taxes imposed under this part.



13302. On or before July 1, 2019, the Franchise Tax Board shall develop a return for payment of the taxes imposed under this part.

13303. Notwithstanding any other provision of law, the penalties set forth in Part 10 (commencing with Section 17001), including any amendments thereto, apply to this part as follows:(a) Penalties for failing to file a timely return also apply for failing to file a timely return for the taxes imposed under this part.(b) Penalties for failing to timely pay the tax also apply for failing to timely pay the taxes imposed under this part.(c) Penalties for filing a false or misleading return apply to filing a false or misleading return for taxes imposed under this part.



13303. Notwithstanding any other provision of law, the penalties set forth in Part 10 (commencing with Section 17001), including any amendments thereto, apply to this part as follows:

(a) Penalties for failing to file a timely return also apply for failing to file a timely return for the taxes imposed under this part.

(b) Penalties for failing to timely pay the tax also apply for failing to timely pay the taxes imposed under this part.

(c) Penalties for filing a false or misleading return apply to filing a false or misleading return for taxes imposed under this part.

13304. The Franchise Tax Board may promulgate regulations to implement this part.



13304. The Franchise Tax Board may promulgate regulations to implement this part.

13305. This part shall apply on or after January 1, 2019.



13305. This part shall apply on or after January 1, 2019.

SEC. 3. This act may be amended by a bill passed by a majority vote of the membership of both houses of the Legislature, unless otherwise required by the California Constitution.

SEC. 3. This act may be amended by a bill passed by a majority vote of the membership of both houses of the Legislature, unless otherwise required by the California Constitution.

SEC. 3. This act may be amended by a bill passed by a majority vote of the membership of both houses of the Legislature, unless otherwise required by the California Constitution.

### SEC. 3.

SEC. 4. (a) As an amendment of an initiative statute, Sections 1 to 3, inclusive, of this act shall become effective only upon approval by the voters at a statewide election.(b) A special election is hereby called, to be held throughout the state on the date of the next statewide election, for approval by the voters of Sections 1 to 3, inclusive, of this act. The special election shall be consolidated with the statewide election to be held. The consolidated elections shall be held and conducted in all aspects as if there were only one election, and only one form of ballot shall be used.(c) Notwithstanding Section 9040 of the Elections Code, or any other law, the Secretary of State shall, pursuant to subdivision (c) of Section 10 of Article II of the California Constitution, submit Sections 1 to 3, inclusive, of this act to the voters for their approval at the consolidated statewide election.

SEC. 4. (a) As an amendment of an initiative statute, Sections 1 to 3, inclusive, of this act shall become effective only upon approval by the voters at a statewide election.(b) A special election is hereby called, to be held throughout the state on the date of the next statewide election, for approval by the voters of Sections 1 to 3, inclusive, of this act. The special election shall be consolidated with the statewide election to be held. The consolidated elections shall be held and conducted in all aspects as if there were only one election, and only one form of ballot shall be used.(c) Notwithstanding Section 9040 of the Elections Code, or any other law, the Secretary of State shall, pursuant to subdivision (c) of Section 10 of Article II of the California Constitution, submit Sections 1 to 3, inclusive, of this act to the voters for their approval at the consolidated statewide election.

SEC. 4. (a) As an amendment of an initiative statute, Sections 1 to 3, inclusive, of this act shall become effective only upon approval by the voters at a statewide election.

### SEC. 4.

(b) A special election is hereby called, to be held throughout the state on the date of the next statewide election, for approval by the voters of Sections 1 to 3, inclusive, of this act. The special election shall be consolidated with the statewide election to be held. The consolidated elections shall be held and conducted in all aspects as if there were only one election, and only one form of ballot shall be used.

(c) Notwithstanding Section 9040 of the Elections Code, or any other law, the Secretary of State shall, pursuant to subdivision (c) of Section 10 of Article II of the California Constitution, submit Sections 1 to 3, inclusive, of this act to the voters for their approval at the consolidated statewide election.

SEC. 5. This act calls an election within the meaning of Article IV of the California Constitution and shall go into immediate effect.

SEC. 5. This act calls an election within the meaning of Article IV of the California Constitution and shall go into immediate effect.

SEC. 5. This act calls an election within the meaning of Article IV of the California Constitution and shall go into immediate effect.

### SEC. 5.





Except where the context otherwise requires, the definitions in this chapter govern the construction of this part.