Amended IN Assembly April 04, 2019 CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 1228Introduced by Assembly Member CalderonFebruary 21, 2019 An act to amend Section 41054 of the Public Resources Code, relating to waste management. add Sections 17053.60 and 23660 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.LEGISLATIVE COUNSEL'S DIGESTAB 1228, as amended, Calderon. Waste management: city source reduction component. Income taxes: credits: reusable or compostable cutlery.The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws. This bill would allow a credit against those taxes for each taxable year beginning on or after January 1, 2019, to a qualified taxpayer, as defined, in an amount equal to the costs paid or incurred during the taxable year by the qualified taxpayer for reusable or compostable cutlery.This bill would take effect immediately as a tax levy.The California Integrated Waste Management Act of 1989, which is administered by the Department of Resources Recycling and Recovery, requires each city and county, and each regional agency formed pursuant to the act, to develop a source reduction and recycling element of an integrated waste management plan to divert 50% of all solid waste through source reduction, recycling, and composting activities. The act requires a city or county source reduction component to, among other things, evaluate and identify rate structures and fees to reduce the amount of wastes that generators produce.This bill would require the city source reduction component to additionally evaluate and identify incentivizing programs for that same purpose. To the extent this bill would add to the duties of cities, the bill would impose a state-mandated local program.The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: YESNO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 17053.60 is added to the Revenue and Taxation Code, to read:17053.60. (a) For each taxable year beginning on or after January 1, 2019, there shall be allowed a credit against the net tax, as defined in Section 17039, to a qualified taxpayer in an amount equal to the costs paid or incurred by the qualified taxpayer during the taxable year for reusable or compostable cutlery.(b) For purposes of this section, qualified taxpayer means a taxpayer that is a food service business with a gross income for the taxable year in which the credit is claimed of ____ dollars ($____) or less.(c) A deduction shall be allowed under this part for amounts taken into account in the calculation of the credit allowed by this section.(d) It is the intent of the Legislature to comply with Section 41.SEC. 2. Section 23660 is added to the Revenue and Taxation Code, to read:23660. (a) For each taxable year beginning on or after January 1, 2019, there shall be allowed a credit against the tax, as defined in Section 23036, to a qualified taxpayer in an amount equal to the costs paid or incurred by the qualified taxpayer during the taxable year for reusable or compostable cutlery.(b) For purposes of this section, qualified taxpayer means a taxpayer that is a food service business with a gross income for the taxable year in which the credit is claimed of ____ dollars ($____) or less.(c) A deduction shall be allowed under this part for amounts taken into account in the calculation of the credit allowed by this section.(d) It is the intent of the Legislature to comply with Section 41.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.SECTION 1.Section 41054 of the Public Resources Code is amended to read:41054.The city source reduction component shall evaluate and identify rate structures, fees, and incentivizing programs to reduce the amount of wastes that generators produce, and other source reduction strategies, including, but not limited to, programs and economic incentives to reduce the use of nonrecyclable materials, replace disposable materials and products with reusable materials and products, reduce packaging, and increase the efficiency of the use of paper, cardboard, glass, metal, and other materials.SEC. 2.If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.
Amended IN Assembly April 04, 2019 CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 1228Introduced by Assembly Member CalderonFebruary 21, 2019 An act to amend Section 41054 of the Public Resources Code, relating to waste management. add Sections 17053.60 and 23660 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.LEGISLATIVE COUNSEL'S DIGESTAB 1228, as amended, Calderon. Waste management: city source reduction component. Income taxes: credits: reusable or compostable cutlery.The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws. This bill would allow a credit against those taxes for each taxable year beginning on or after January 1, 2019, to a qualified taxpayer, as defined, in an amount equal to the costs paid or incurred during the taxable year by the qualified taxpayer for reusable or compostable cutlery.This bill would take effect immediately as a tax levy.The California Integrated Waste Management Act of 1989, which is administered by the Department of Resources Recycling and Recovery, requires each city and county, and each regional agency formed pursuant to the act, to develop a source reduction and recycling element of an integrated waste management plan to divert 50% of all solid waste through source reduction, recycling, and composting activities. The act requires a city or county source reduction component to, among other things, evaluate and identify rate structures and fees to reduce the amount of wastes that generators produce.This bill would require the city source reduction component to additionally evaluate and identify incentivizing programs for that same purpose. To the extent this bill would add to the duties of cities, the bill would impose a state-mandated local program.The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: YESNO
Amended IN Assembly April 04, 2019
Amended IN Assembly April 04, 2019
CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION
Assembly Bill No. 1228
Introduced by Assembly Member CalderonFebruary 21, 2019
Introduced by Assembly Member Calderon
February 21, 2019
An act to amend Section 41054 of the Public Resources Code, relating to waste management. add Sections 17053.60 and 23660 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
AB 1228, as amended, Calderon. Waste management: city source reduction component. Income taxes: credits: reusable or compostable cutlery.
The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws. This bill would allow a credit against those taxes for each taxable year beginning on or after January 1, 2019, to a qualified taxpayer, as defined, in an amount equal to the costs paid or incurred during the taxable year by the qualified taxpayer for reusable or compostable cutlery.This bill would take effect immediately as a tax levy.The California Integrated Waste Management Act of 1989, which is administered by the Department of Resources Recycling and Recovery, requires each city and county, and each regional agency formed pursuant to the act, to develop a source reduction and recycling element of an integrated waste management plan to divert 50% of all solid waste through source reduction, recycling, and composting activities. The act requires a city or county source reduction component to, among other things, evaluate and identify rate structures and fees to reduce the amount of wastes that generators produce.This bill would require the city source reduction component to additionally evaluate and identify incentivizing programs for that same purpose. To the extent this bill would add to the duties of cities, the bill would impose a state-mandated local program.The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.
The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws.
This bill would allow a credit against those taxes for each taxable year beginning on or after January 1, 2019, to a qualified taxpayer, as defined, in an amount equal to the costs paid or incurred during the taxable year by the qualified taxpayer for reusable or compostable cutlery.
This bill would take effect immediately as a tax levy.
The California Integrated Waste Management Act of 1989, which is administered by the Department of Resources Recycling and Recovery, requires each city and county, and each regional agency formed pursuant to the act, to develop a source reduction and recycling element of an integrated waste management plan to divert 50% of all solid waste through source reduction, recycling, and composting activities. The act requires a city or county source reduction component to, among other things, evaluate and identify rate structures and fees to reduce the amount of wastes that generators produce.
This bill would require the city source reduction component to additionally evaluate and identify incentivizing programs for that same purpose. To the extent this bill would add to the duties of cities, the bill would impose a state-mandated local program.
The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.
This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. Section 17053.60 is added to the Revenue and Taxation Code, to read:17053.60. (a) For each taxable year beginning on or after January 1, 2019, there shall be allowed a credit against the net tax, as defined in Section 17039, to a qualified taxpayer in an amount equal to the costs paid or incurred by the qualified taxpayer during the taxable year for reusable or compostable cutlery.(b) For purposes of this section, qualified taxpayer means a taxpayer that is a food service business with a gross income for the taxable year in which the credit is claimed of ____ dollars ($____) or less.(c) A deduction shall be allowed under this part for amounts taken into account in the calculation of the credit allowed by this section.(d) It is the intent of the Legislature to comply with Section 41.SEC. 2. Section 23660 is added to the Revenue and Taxation Code, to read:23660. (a) For each taxable year beginning on or after January 1, 2019, there shall be allowed a credit against the tax, as defined in Section 23036, to a qualified taxpayer in an amount equal to the costs paid or incurred by the qualified taxpayer during the taxable year for reusable or compostable cutlery.(b) For purposes of this section, qualified taxpayer means a taxpayer that is a food service business with a gross income for the taxable year in which the credit is claimed of ____ dollars ($____) or less.(c) A deduction shall be allowed under this part for amounts taken into account in the calculation of the credit allowed by this section.(d) It is the intent of the Legislature to comply with Section 41.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.SECTION 1.Section 41054 of the Public Resources Code is amended to read:41054.The city source reduction component shall evaluate and identify rate structures, fees, and incentivizing programs to reduce the amount of wastes that generators produce, and other source reduction strategies, including, but not limited to, programs and economic incentives to reduce the use of nonrecyclable materials, replace disposable materials and products with reusable materials and products, reduce packaging, and increase the efficiency of the use of paper, cardboard, glass, metal, and other materials.SEC. 2.If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.
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 17053.60 is added to the Revenue and Taxation Code, to read:17053.60. (a) For each taxable year beginning on or after January 1, 2019, there shall be allowed a credit against the net tax, as defined in Section 17039, to a qualified taxpayer in an amount equal to the costs paid or incurred by the qualified taxpayer during the taxable year for reusable or compostable cutlery.(b) For purposes of this section, qualified taxpayer means a taxpayer that is a food service business with a gross income for the taxable year in which the credit is claimed of ____ dollars ($____) or less.(c) A deduction shall be allowed under this part for amounts taken into account in the calculation of the credit allowed by this section.(d) It is the intent of the Legislature to comply with Section 41.
SECTION 1. Section 17053.60 is added to the Revenue and Taxation Code, to read:
### SECTION 1.
17053.60. (a) For each taxable year beginning on or after January 1, 2019, there shall be allowed a credit against the net tax, as defined in Section 17039, to a qualified taxpayer in an amount equal to the costs paid or incurred by the qualified taxpayer during the taxable year for reusable or compostable cutlery.(b) For purposes of this section, qualified taxpayer means a taxpayer that is a food service business with a gross income for the taxable year in which the credit is claimed of ____ dollars ($____) or less.(c) A deduction shall be allowed under this part for amounts taken into account in the calculation of the credit allowed by this section.(d) It is the intent of the Legislature to comply with Section 41.
17053.60. (a) For each taxable year beginning on or after January 1, 2019, there shall be allowed a credit against the net tax, as defined in Section 17039, to a qualified taxpayer in an amount equal to the costs paid or incurred by the qualified taxpayer during the taxable year for reusable or compostable cutlery.(b) For purposes of this section, qualified taxpayer means a taxpayer that is a food service business with a gross income for the taxable year in which the credit is claimed of ____ dollars ($____) or less.(c) A deduction shall be allowed under this part for amounts taken into account in the calculation of the credit allowed by this section.(d) It is the intent of the Legislature to comply with Section 41.
17053.60. (a) For each taxable year beginning on or after January 1, 2019, there shall be allowed a credit against the net tax, as defined in Section 17039, to a qualified taxpayer in an amount equal to the costs paid or incurred by the qualified taxpayer during the taxable year for reusable or compostable cutlery.(b) For purposes of this section, qualified taxpayer means a taxpayer that is a food service business with a gross income for the taxable year in which the credit is claimed of ____ dollars ($____) or less.(c) A deduction shall be allowed under this part for amounts taken into account in the calculation of the credit allowed by this section.(d) It is the intent of the Legislature to comply with Section 41.
17053.60. (a) For each taxable year beginning on or after January 1, 2019, there shall be allowed a credit against the net tax, as defined in Section 17039, to a qualified taxpayer in an amount equal to the costs paid or incurred by the qualified taxpayer during the taxable year for reusable or compostable cutlery.
(b) For purposes of this section, qualified taxpayer means a taxpayer that is a food service business with a gross income for the taxable year in which the credit is claimed of ____ dollars ($____) or less.
(c) A deduction shall be allowed under this part for amounts taken into account in the calculation of the credit allowed by this section.
(d) It is the intent of the Legislature to comply with Section 41.
SEC. 2. Section 23660 is added to the Revenue and Taxation Code, to read:23660. (a) For each taxable year beginning on or after January 1, 2019, there shall be allowed a credit against the tax, as defined in Section 23036, to a qualified taxpayer in an amount equal to the costs paid or incurred by the qualified taxpayer during the taxable year for reusable or compostable cutlery.(b) For purposes of this section, qualified taxpayer means a taxpayer that is a food service business with a gross income for the taxable year in which the credit is claimed of ____ dollars ($____) or less.(c) A deduction shall be allowed under this part for amounts taken into account in the calculation of the credit allowed by this section.(d) It is the intent of the Legislature to comply with Section 41.
SEC. 2. Section 23660 is added to the Revenue and Taxation Code, to read:
### SEC. 2.
23660. (a) For each taxable year beginning on or after January 1, 2019, there shall be allowed a credit against the tax, as defined in Section 23036, to a qualified taxpayer in an amount equal to the costs paid or incurred by the qualified taxpayer during the taxable year for reusable or compostable cutlery.(b) For purposes of this section, qualified taxpayer means a taxpayer that is a food service business with a gross income for the taxable year in which the credit is claimed of ____ dollars ($____) or less.(c) A deduction shall be allowed under this part for amounts taken into account in the calculation of the credit allowed by this section.(d) It is the intent of the Legislature to comply with Section 41.
23660. (a) For each taxable year beginning on or after January 1, 2019, there shall be allowed a credit against the tax, as defined in Section 23036, to a qualified taxpayer in an amount equal to the costs paid or incurred by the qualified taxpayer during the taxable year for reusable or compostable cutlery.(b) For purposes of this section, qualified taxpayer means a taxpayer that is a food service business with a gross income for the taxable year in which the credit is claimed of ____ dollars ($____) or less.(c) A deduction shall be allowed under this part for amounts taken into account in the calculation of the credit allowed by this section.(d) It is the intent of the Legislature to comply with Section 41.
23660. (a) For each taxable year beginning on or after January 1, 2019, there shall be allowed a credit against the tax, as defined in Section 23036, to a qualified taxpayer in an amount equal to the costs paid or incurred by the qualified taxpayer during the taxable year for reusable or compostable cutlery.(b) For purposes of this section, qualified taxpayer means a taxpayer that is a food service business with a gross income for the taxable year in which the credit is claimed of ____ dollars ($____) or less.(c) A deduction shall be allowed under this part for amounts taken into account in the calculation of the credit allowed by this section.(d) It is the intent of the Legislature to comply with Section 41.
23660. (a) For each taxable year beginning on or after January 1, 2019, there shall be allowed a credit against the tax, as defined in Section 23036, to a qualified taxpayer in an amount equal to the costs paid or incurred by the qualified taxpayer during the taxable year for reusable or compostable cutlery.
(b) For purposes of this section, qualified taxpayer means a taxpayer that is a food service business with a gross income for the taxable year in which the credit is claimed of ____ dollars ($____) or less.
(c) A deduction shall be allowed under this part for amounts taken into account in the calculation of the credit allowed by this section.
(d) It is the intent of the Legislature to comply with Section 41.
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.
The city source reduction component shall evaluate and identify rate structures, fees, and incentivizing programs to reduce the amount of wastes that generators produce, and other source reduction strategies, including, but not limited to, programs and economic incentives to reduce the use of nonrecyclable materials, replace disposable materials and products with reusable materials and products, reduce packaging, and increase the efficiency of the use of paper, cardboard, glass, metal, and other materials.
If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.