California 2019-2020 Regular Session

California Assembly Bill AB1228 Compare Versions

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1-Amended IN Assembly April 30, 2019 Amended IN Assembly April 04, 2019 CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 1228Introduced by Assembly Member CalderonFebruary 21, 2019 An act to add and repeal Sections 17053.60 and 23660 to of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.LEGISLATIVE COUNSEL'S DIGESTAB 1228, as amended, Calderon. 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, 2020, and before January 1, 2025, to a qualified taxpayer, as defined, in an amount equal to 20% of the costs paid or incurred during the taxable year by the qualified taxpayer for reusable or the purchase of compostable cutlery.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 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, 2020, and before January 1, 2025, there shall be allowed a credit against the net tax, as defined in Section 17039, to a qualified taxpayer in an amount equal to 20 percent of the costs paid or incurred by the qualified taxpayer during the taxable year for reusable or the purchase of 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 ($____) or less. business.(c) A deduction shall not be allowed under this part for amounts taken into account in the calculation of the credit allowed by this section.(d) (1) It is the intent of the Legislature to comply with Section 41.(2) The intent of this measure is to encourage the food service industry to lessen single-use plastic cutlery waste by opting for compostable cutlery as a solution in combating waste.(e) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.SEC. 2. Section 23660 is added to the Revenue and Taxation Code, to read:23660. (a) For each taxable year beginning on or after January 1, 2019, 2020, and before January 1, 2025, there shall be allowed a credit against the tax, as defined in Section 23036, to a qualified taxpayer in an amount equal to 20 percent of the costs paid or incurred by the qualified taxpayer during the taxable year for reusable or the purchase of compostable cutlery.(b) For purposes of this section, qualified taxpayer means a taxpayer that is a food service business with a gross income for the taxable year in which the credit is claimed of ____ dollars ($____) or less. business.(c) A deduction shall not be allowed under this part for amounts taken into account in the calculation of the credit allowed by this section.(d) (1) It is the intent of the Legislature to comply with Section 41.(2) The intent of this measure is to encourage the food service industry to lessen single-use plastic cutlery waste by opting for compostable cutlery as a solution in combating waste.(e) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.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.
1+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.
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3- Amended IN Assembly April 30, 2019 Amended IN Assembly April 04, 2019 CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 1228Introduced by Assembly Member CalderonFebruary 21, 2019 An act to add and repeal Sections 17053.60 and 23660 to of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.LEGISLATIVE COUNSEL'S DIGESTAB 1228, as amended, Calderon. 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, 2020, and before January 1, 2025, to a qualified taxpayer, as defined, in an amount equal to 20% of the costs paid or incurred during the taxable year by the qualified taxpayer for reusable or the purchase of compostable cutlery.This bill would take effect immediately as a tax levy.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO
3+ 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
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5- Amended IN Assembly April 30, 2019 Amended IN Assembly April 04, 2019
5+ Amended IN Assembly April 04, 2019
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7-Amended IN Assembly April 30, 2019
87 Amended IN Assembly April 04, 2019
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109 CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION
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1211 Assembly Bill No. 1228
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1413 Introduced by Assembly Member CalderonFebruary 21, 2019
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1615 Introduced by Assembly Member Calderon
1716 February 21, 2019
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19- An act to add and repeal Sections 17053.60 and 23660 to of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.
18+ 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.
2019
2120 LEGISLATIVE COUNSEL'S DIGEST
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2322 ## LEGISLATIVE COUNSEL'S DIGEST
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25-AB 1228, as amended, Calderon. Income taxes: credits: reusable or compostable cutlery.
24+AB 1228, as amended, Calderon. Waste management: city source reduction component. Income taxes: credits: reusable or compostable cutlery.
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27-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, 2020, and before January 1, 2025, to a qualified taxpayer, as defined, in an amount equal to 20% of the costs paid or incurred during the taxable year by the qualified taxpayer for reusable or the purchase of compostable cutlery.This bill would take effect immediately as a tax levy.
26+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.
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2928 The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws.
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31-This bill would allow a credit against those taxes for each taxable year beginning on or after January 1, 2019, 2020, and before January 1, 2025, to a qualified taxpayer, as defined, in an amount equal to 20% of the costs paid or incurred during the taxable year by the qualified taxpayer for reusable or the purchase of compostable cutlery.
30+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.
3231
3332 This bill would take effect immediately as a tax levy.
33+
34+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.
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36+
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38+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.
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40+
41+
42+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.
43+
44+
45+
46+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.
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48+
3449
3550 ## Digest Key
3651
3752 ## Bill Text
3853
39-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, 2020, and before January 1, 2025, there shall be allowed a credit against the net tax, as defined in Section 17039, to a qualified taxpayer in an amount equal to 20 percent of the costs paid or incurred by the qualified taxpayer during the taxable year for reusable or the purchase of 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 ($____) or less. business.(c) A deduction shall not be allowed under this part for amounts taken into account in the calculation of the credit allowed by this section.(d) (1) It is the intent of the Legislature to comply with Section 41.(2) The intent of this measure is to encourage the food service industry to lessen single-use plastic cutlery waste by opting for compostable cutlery as a solution in combating waste.(e) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.SEC. 2. Section 23660 is added to the Revenue and Taxation Code, to read:23660. (a) For each taxable year beginning on or after January 1, 2019, 2020, and before January 1, 2025, there shall be allowed a credit against the tax, as defined in Section 23036, to a qualified taxpayer in an amount equal to 20 percent of the costs paid or incurred by the qualified taxpayer during the taxable year for reusable or the purchase of compostable cutlery.(b) For purposes of this section, qualified taxpayer means a taxpayer that is a food service business with a gross income for the taxable year in which the credit is claimed of ____ dollars ($____) or less. business.(c) A deduction shall not be allowed under this part for amounts taken into account in the calculation of the credit allowed by this section.(d) (1) It is the intent of the Legislature to comply with Section 41.(2) The intent of this measure is to encourage the food service industry to lessen single-use plastic cutlery waste by opting for compostable cutlery as a solution in combating waste.(e) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.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.
54+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.
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4156 The people of the State of California do enact as follows:
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4358 ## The people of the State of California do enact as follows:
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45-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, 2020, and before January 1, 2025, there shall be allowed a credit against the net tax, as defined in Section 17039, to a qualified taxpayer in an amount equal to 20 percent of the costs paid or incurred by the qualified taxpayer during the taxable year for reusable or the purchase of 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 ($____) or less. business.(c) A deduction shall not be allowed under this part for amounts taken into account in the calculation of the credit allowed by this section.(d) (1) It is the intent of the Legislature to comply with Section 41.(2) The intent of this measure is to encourage the food service industry to lessen single-use plastic cutlery waste by opting for compostable cutlery as a solution in combating waste.(e) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.
60+SECTION 1. Section 17053.60 is added to the Revenue and Taxation Code, to read:17053.60. (a) For each taxable year beginning on or after January 1, 2019, there shall be allowed a credit against the net tax, as defined in Section 17039, to a qualified taxpayer in an amount equal to the costs paid or incurred by the qualified taxpayer during the taxable year for reusable or compostable cutlery.(b) For purposes of this section, qualified taxpayer means a taxpayer that is a food service business with a gross income for the taxable year in which the credit is claimed of ____ dollars ($____) 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.
4661
4762 SECTION 1. Section 17053.60 is added to the Revenue and Taxation Code, to read:
4863
4964 ### SECTION 1.
5065
51-17053.60. (a) For each taxable year beginning on or after January 1, 2019, 2020, and before January 1, 2025, there shall be allowed a credit against the net tax, as defined in Section 17039, to a qualified taxpayer in an amount equal to 20 percent of the costs paid or incurred by the qualified taxpayer during the taxable year for reusable or the purchase of 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 ($____) or less. business.(c) A deduction shall not be allowed under this part for amounts taken into account in the calculation of the credit allowed by this section.(d) (1) It is the intent of the Legislature to comply with Section 41.(2) The intent of this measure is to encourage the food service industry to lessen single-use plastic cutlery waste by opting for compostable cutlery as a solution in combating waste.(e) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.
66+17053.60. (a) For each taxable year beginning on or after January 1, 2019, there shall be allowed a credit against the net tax, as defined in Section 17039, to a qualified taxpayer in an amount equal to the costs paid or incurred by the qualified taxpayer during the taxable year for reusable or compostable cutlery.(b) For purposes of this section, qualified taxpayer means a taxpayer that is a food service business with a gross income for the taxable year in which the credit is claimed of ____ dollars ($____) 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.
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53-17053.60. (a) For each taxable year beginning on or after January 1, 2019, 2020, and before January 1, 2025, there shall be allowed a credit against the net tax, as defined in Section 17039, to a qualified taxpayer in an amount equal to 20 percent of the costs paid or incurred by the qualified taxpayer during the taxable year for reusable or the purchase of 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 ($____) or less. business.(c) A deduction shall not be allowed under this part for amounts taken into account in the calculation of the credit allowed by this section.(d) (1) It is the intent of the Legislature to comply with Section 41.(2) The intent of this measure is to encourage the food service industry to lessen single-use plastic cutlery waste by opting for compostable cutlery as a solution in combating waste.(e) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.
68+17053.60. (a) For each taxable year beginning on or after January 1, 2019, there shall be allowed a credit against the net tax, as defined in Section 17039, to a qualified taxpayer in an amount equal to the costs paid or incurred by the qualified taxpayer during the taxable year for reusable or compostable cutlery.(b) For purposes of this section, qualified taxpayer means a taxpayer that is a food service business with a gross income for the taxable year in which the credit is claimed of ____ dollars ($____) 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.
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55-17053.60. (a) For each taxable year beginning on or after January 1, 2019, 2020, and before January 1, 2025, there shall be allowed a credit against the net tax, as defined in Section 17039, to a qualified taxpayer in an amount equal to 20 percent of the costs paid or incurred by the qualified taxpayer during the taxable year for reusable or the purchase of 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 ($____) or less. business.(c) A deduction shall not be allowed under this part for amounts taken into account in the calculation of the credit allowed by this section.(d) (1) It is the intent of the Legislature to comply with Section 41.(2) The intent of this measure is to encourage the food service industry to lessen single-use plastic cutlery waste by opting for compostable cutlery as a solution in combating waste.(e) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.
70+17053.60. (a) For each taxable year beginning on or after January 1, 2019, there shall be allowed a credit against the net tax, as defined in Section 17039, to a qualified taxpayer in an amount equal to the costs paid or incurred by the qualified taxpayer during the taxable year for reusable or compostable cutlery.(b) For purposes of this section, qualified taxpayer means a taxpayer that is a food service business with a gross income for the taxable year in which the credit is claimed of ____ dollars ($____) 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.
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59-17053.60. (a) For each taxable year beginning on or after January 1, 2019, 2020, and before January 1, 2025, there shall be allowed a credit against the net tax, as defined in Section 17039, to a qualified taxpayer in an amount equal to 20 percent of the costs paid or incurred by the qualified taxpayer during the taxable year for reusable or the purchase of compostable cutlery.
74+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.
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61-(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 ($____) or less. business.
76+(b) For purposes of this section, qualified taxpayer means a taxpayer that is a food service business with a gross income for the taxable year in which the credit is claimed of ____ dollars ($____) or less.
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63-(c) A deduction shall not be allowed under this part for amounts taken into account in the calculation of the credit allowed by this section.
78+(c) A deduction shall be allowed under this part for amounts taken into account in the calculation of the credit allowed by this section.
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65-(d) (1) It is the intent of the Legislature to comply with Section 41.
80+(d) It is the intent of the Legislature to comply with Section 41.
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67-(2) The intent of this measure is to encourage the food service industry to lessen single-use plastic cutlery waste by opting for compostable cutlery as a solution in combating waste.
68-
69-(e) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.
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71-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, 2020, and before January 1, 2025, there shall be allowed a credit against the tax, as defined in Section 23036, to a qualified taxpayer in an amount equal to 20 percent of the costs paid or incurred by the qualified taxpayer during the taxable year for reusable or the purchase of 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 ($____) or less. business.(c) A deduction shall not be allowed under this part for amounts taken into account in the calculation of the credit allowed by this section.(d) (1) It is the intent of the Legislature to comply with Section 41.(2) The intent of this measure is to encourage the food service industry to lessen single-use plastic cutlery waste by opting for compostable cutlery as a solution in combating waste.(e) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.
82+SEC. 2. Section 23660 is added to the Revenue and Taxation Code, to read:23660. (a) For each taxable year beginning on or after January 1, 2019, there shall be allowed a credit against the tax, as defined in Section 23036, to a qualified taxpayer in an amount equal to the costs paid or incurred by the qualified taxpayer during the taxable year for reusable or compostable cutlery.(b) For purposes of this section, qualified taxpayer means a taxpayer that is a food service business with a gross income for the taxable year in which the credit is claimed of ____ dollars ($____) 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.
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7384 SEC. 2. Section 23660 is added to the Revenue and Taxation Code, to read:
7485
7586 ### SEC. 2.
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77-23660. (a) For each taxable year beginning on or after January 1, 2019, 2020, and before January 1, 2025, there shall be allowed a credit against the tax, as defined in Section 23036, to a qualified taxpayer in an amount equal to 20 percent of the costs paid or incurred by the qualified taxpayer during the taxable year for reusable or the purchase of 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 ($____) or less. business.(c) A deduction shall not be allowed under this part for amounts taken into account in the calculation of the credit allowed by this section.(d) (1) It is the intent of the Legislature to comply with Section 41.(2) The intent of this measure is to encourage the food service industry to lessen single-use plastic cutlery waste by opting for compostable cutlery as a solution in combating waste.(e) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.
88+23660. (a) For each taxable year beginning on or after January 1, 2019, there shall be allowed a credit against the tax, as defined in Section 23036, to a qualified taxpayer in an amount equal to the costs paid or incurred by the qualified taxpayer during the taxable year for reusable or compostable cutlery.(b) For purposes of this section, qualified taxpayer means a taxpayer that is a food service business with a gross income for the taxable year in which the credit is claimed of ____ dollars ($____) 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.
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79-23660. (a) For each taxable year beginning on or after January 1, 2019, 2020, and before January 1, 2025, there shall be allowed a credit against the tax, as defined in Section 23036, to a qualified taxpayer in an amount equal to 20 percent of the costs paid or incurred by the qualified taxpayer during the taxable year for reusable or the purchase of 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 ($____) or less. business.(c) A deduction shall not be allowed under this part for amounts taken into account in the calculation of the credit allowed by this section.(d) (1) It is the intent of the Legislature to comply with Section 41.(2) The intent of this measure is to encourage the food service industry to lessen single-use plastic cutlery waste by opting for compostable cutlery as a solution in combating waste.(e) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.
90+23660. (a) For each taxable year beginning on or after January 1, 2019, there shall be allowed a credit against the tax, as defined in Section 23036, to a qualified taxpayer in an amount equal to the costs paid or incurred by the qualified taxpayer during the taxable year for reusable or compostable cutlery.(b) For purposes of this section, qualified taxpayer means a taxpayer that is a food service business with a gross income for the taxable year in which the credit is claimed of ____ dollars ($____) 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.
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81-23660. (a) For each taxable year beginning on or after January 1, 2019, 2020, and before January 1, 2025, there shall be allowed a credit against the tax, as defined in Section 23036, to a qualified taxpayer in an amount equal to 20 percent of the costs paid or incurred by the qualified taxpayer during the taxable year for reusable or the purchase of 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 ($____) or less. business.(c) A deduction shall not be allowed under this part for amounts taken into account in the calculation of the credit allowed by this section.(d) (1) It is the intent of the Legislature to comply with Section 41.(2) The intent of this measure is to encourage the food service industry to lessen single-use plastic cutlery waste by opting for compostable cutlery as a solution in combating waste.(e) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.
92+23660. (a) For each taxable year beginning on or after January 1, 2019, there shall be allowed a credit against the tax, as defined in Section 23036, to a qualified taxpayer in an amount equal to the costs paid or incurred by the qualified taxpayer during the taxable year for reusable or compostable cutlery.(b) For purposes of this section, qualified taxpayer means a taxpayer that is a food service business with a gross income for the taxable year in which the credit is claimed of ____ dollars ($____) 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.
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85-23660. (a) For each taxable year beginning on or after January 1, 2019, 2020, and before January 1, 2025, there shall be allowed a credit against the tax, as defined in Section 23036, to a qualified taxpayer in an amount equal to 20 percent of the costs paid or incurred by the qualified taxpayer during the taxable year for reusable or the purchase of compostable cutlery.
96+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.
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87-(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 ($____) or less. business.
98+(b) For purposes of this section, qualified taxpayer means a taxpayer that is a food service business with a gross income for the taxable year in which the credit is claimed of ____ dollars ($____) or less.
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89-(c) A deduction shall not be allowed under this part for amounts taken into account in the calculation of the credit allowed by this section.
100+(c) A deduction shall be allowed under this part for amounts taken into account in the calculation of the credit allowed by this section.
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91-(d) (1) It is the intent of the Legislature to comply with Section 41.
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93-(2) The intent of this measure is to encourage the food service industry to lessen single-use plastic cutlery waste by opting for compostable cutlery as a solution in combating waste.
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95-(e) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.
102+(d) It is the intent of the Legislature to comply with Section 41.
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97104 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.
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99106 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.
100107
101108 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.
102109
103110 ### SEC. 3.
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116+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.
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122+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.