| Old | New | Differences | |
|---|---|---|---|
| 1 | - | ||
| 1 | + | Amended IN Assembly June 04, 2020 Amended IN Assembly May 11, 2020 CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 2626Introduced by Assembly Member Bauer-Kahan(Coauthor: Assembly Member Burke)February 20, 2020 An act to add and repeal Section 6363.1 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. distance learning.LEGISLATIVE COUNSEL'S DIGESTAB 2626, as amended, Bauer-Kahan. Sales and use taxes: exemption: local educational agency. Distance learning: California Research Bureau.Existing law establishes the California State Library, which includes the California Research Bureau, as a division within the State Department of Education.This bill would require the California Research Bureau to conduct research on ways to close the digital divide through policies, including, but not limited to, tax policies, that reduce the upfront costs of devices and communications technology purchased by local educational agencies to provide students with equitable access to distance learning.Existing state sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. The Sales and Use Tax Law provides various exemptions from those taxes.This bill would provide, on and after January 1, 2021, and before January 1, 2026, an exemption from those taxes with respect to the sale in this state of, and the storage, use, or other consumption in this state of, qualified tangible personal property, as defined, purchased by a local educational agency, as defined. The bill would provide that this exemption does not apply to specified state sales and use taxes from which the proceeds are deposited into the Local Revenue Fund, the Local Revenue Fund 2011, or the Local Public Safety Fund.The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Exemptions from state sales and use taxes are automatically incorporated into the local tax laws.This bill would specify that this exemption does not apply to local sales and use taxes or transactions and use taxes.Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements.The bill also would include additional information required for any bill authorizing a new tax expenditure.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 6363.1 is added to the Revenue and Taxation Code, to read:6363.1.(a)On and after January 1, 2021, and before January 1, 2026, there are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, qualified tangible personal property purchased by a local educational agency.(b)For purposes of this section:(1)Local educational agency means any of the following:(A)A school district providing kindergarten or grades 1 to 12, inclusive, education.(B)A charter school providing kindergarten or grades 1 to 12, inclusive, education.(C)A county office of education.(2)Qualified tangible personal property means a computer, tablet, computing device, router, hardware, software, or other equipment purchased for the primary purpose of providing students with access to distance learning using communications technology.(c)(1)Notwithstanding any provision of the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)) or the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), the exemption established by this section does not apply to any tax levied by a county, city, or district pursuant to, or in accordance with, either of these laws.(2)The exemption established by this section does not apply with respect to any tax levied pursuant to Sections 6051.2 and 6201.2, any tax levied pursuant to Section 6051 or 6201 that is deposited into the State Treasury to the credit of the Local Revenue Fund 2011 pursuant to Section 6051.15 or 6201.15, or pursuant to Section 35 of Article XIII of the California Constitution.6363.1. (a) (1) The California Research Bureau shall conduct research on ways to close the digital divide through policies, including, but not limited to, tax policies, that reduce the upfront costs of devices and communications technology purchased by local educational agencies to provide students with equitable access to distance learning.(2) The study required by this subdivision shall be submitted to the Legislature pursuant to Section 9795 of the Government Code.(d)(b) This section shall be in effect only until December 31, 2026, and after that date is repealed.SEC. 2.For purposes of complying with Section 41 of the Revenue and Taxation Code, with respect to the tax expenditure created by the addition of Section 6363.1 of the Revenue and Taxation Code made by this act, the Legislature finds and declares as follows:(a)The goal, purpose, and objective of this tax expenditure is to help close the digital divide by reducing the upfront cost of devices and communications technology purchased by local educational agencies to provide students with equitable access to distance learning. The Legislature further finds that the closure of schools due to the COVID-19 pandemic makes evident the importance of this tax expenditure to reduce the gap in access to distance learning for students lacking these critical tools.(b)To measure the effectiveness of the tax exemption, the California Department of Tax and Fee Administration shall estimate the revenue loss and the number of local educational agencies that used the sales and use tax exemption.(c)The California Department of Tax and Fee Administration shall report the information described in subdivision (b) to the Legislature semiannually each year beginning on or after January 1, 2023, and before January 1, 2026. The report shall be submitted in compliance with Section 9795 of the Government Code.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. | |
| 2 | 2 | ||
| 3 | - | ||
| 3 | + | Amended IN Assembly June 04, 2020 Amended IN Assembly May 11, 2020 CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 2626Introduced by Assembly Member Bauer-Kahan(Coauthor: Assembly Member Burke)February 20, 2020 An act to add and repeal Section 6363.1 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. distance learning.LEGISLATIVE COUNSEL'S DIGESTAB 2626, as amended, Bauer-Kahan. Sales and use taxes: exemption: local educational agency. Distance learning: California Research Bureau.Existing law establishes the California State Library, which includes the California Research Bureau, as a division within the State Department of Education.This bill would require the California Research Bureau to conduct research on ways to close the digital divide through policies, including, but not limited to, tax policies, that reduce the upfront costs of devices and communications technology purchased by local educational agencies to provide students with equitable access to distance learning.Existing state sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. The Sales and Use Tax Law provides various exemptions from those taxes.This bill would provide, on and after January 1, 2021, and before January 1, 2026, an exemption from those taxes with respect to the sale in this state of, and the storage, use, or other consumption in this state of, qualified tangible personal property, as defined, purchased by a local educational agency, as defined. The bill would provide that this exemption does not apply to specified state sales and use taxes from which the proceeds are deposited into the Local Revenue Fund, the Local Revenue Fund 2011, or the Local Public Safety Fund.The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Exemptions from state sales and use taxes are automatically incorporated into the local tax laws.This bill would specify that this exemption does not apply to local sales and use taxes or transactions and use taxes.Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements.The bill also would include additional information required for any bill authorizing a new tax expenditure.This bill would take effect immediately as a tax levy.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO | |
| 4 | 4 | ||
| 5 | - | ||
| 5 | + | Amended IN Assembly June 04, 2020 Amended IN Assembly May 11, 2020 | |
| 6 | 6 | ||
| 7 | - | Amended IN Senate July 07, 2020 | |
| 8 | 7 | Amended IN Assembly June 04, 2020 | |
| 9 | 8 | Amended IN Assembly May 11, 2020 | |
| 10 | 9 | ||
| 11 | 10 | CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION | |
| 12 | 11 | ||
| 13 | 12 | Assembly Bill | |
| 14 | 13 | ||
| 15 | 14 | No. 2626 | |
| 16 | 15 | ||
| 17 | 16 | Introduced by Assembly Member Bauer-Kahan(Coauthor: Assembly Member Burke)February 20, 2020 | |
| 18 | 17 | ||
| 19 | 18 | Introduced by Assembly Member Bauer-Kahan(Coauthor: Assembly Member Burke) | |
| 20 | 19 | February 20, 2020 | |
| 21 | 20 | ||
| 22 | - | An act | |
| 21 | + | An act to add and repeal Section 6363.1 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. distance learning. | |
| 23 | 22 | ||
| 24 | 23 | LEGISLATIVE COUNSEL'S DIGEST | |
| 25 | 24 | ||
| 26 | 25 | ## LEGISLATIVE COUNSEL'S DIGEST | |
| 27 | 26 | ||
| 28 | - | AB 2626, as amended, Bauer-Kahan. | |
| 27 | + | AB 2626, as amended, Bauer-Kahan. Sales and use taxes: exemption: local educational agency. Distance learning: California Research Bureau. | |
| 29 | 28 | ||
| 30 | - | Existing law establishes the California State Library, which includes the California Research Bureau, as a division within the State Department of Education.This bill would require the California Research Bureau to conduct research on ways to close the digital divide through policies, including, but not limited to, tax policies, that reduce the upfront costs of devices and communications technology purchased by local educational agencies to provide students with equitable access to distance learning.Existing | |
| 29 | + | Existing law establishes the California State Library, which includes the California Research Bureau, as a division within the State Department of Education.This bill would require the California Research Bureau to conduct research on ways to close the digital divide through policies, including, but not limited to, tax policies, that reduce the upfront costs of devices and communications technology purchased by local educational agencies to provide students with equitable access to distance learning.Existing state sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. The Sales and Use Tax Law provides various exemptions from those taxes.This bill would provide, on and after January 1, 2021, and before January 1, 2026, an exemption from those taxes with respect to the sale in this state of, and the storage, use, or other consumption in this state of, qualified tangible personal property, as defined, purchased by a local educational agency, as defined. The bill would provide that this exemption does not apply to specified state sales and use taxes from which the proceeds are deposited into the Local Revenue Fund, the Local Revenue Fund 2011, or the Local Public Safety Fund.The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Exemptions from state sales and use taxes are automatically incorporated into the local tax laws.This bill would specify that this exemption does not apply to local sales and use taxes or transactions and use taxes.Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements.The bill also would include additional information required for any bill authorizing a new tax expenditure.This bill would take effect immediately as a tax levy. | |
| 31 | 30 | ||
| 32 | 31 | Existing law establishes the California State Library, which includes the California Research Bureau, as a division within the State Department of Education. | |
| 33 | 32 | ||
| 34 | 33 | This bill would require the California Research Bureau to conduct research on ways to close the digital divide through policies, including, but not limited to, tax policies, that reduce the upfront costs of devices and communications technology purchased by local educational agencies to provide students with equitable access to distance learning. | |
| 35 | 34 | ||
| 36 | - | Existing | |
| 35 | + | Existing state sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. The Sales and Use Tax Law provides various exemptions from those taxes. | |
| 37 | 36 | ||
| 38 | - | This bill would establish the Bridging the Digital Divide Grant Program under the administration of the State Department of Education for purposes of reducing the gap in access to distance learning due to the COVID-19 statewide shelter-in-place order that has resulted in the closures of public schools and led to the institution of distance learning programs. The bill would, subject to an appropriation for its purposes, provide grant funds to school districts, county office of educations, and charter schools to purchase computers, tablets, computing devices, routers, hardware, software, and other equipment primarily purchased to provide low-income or otherwise disadvantaged students with access to distance learning using communications technology, as provided. | |
| 37 | + | ||
| 38 | + | ||
| 39 | + | This bill would provide, on and after January 1, 2021, and before January 1, 2026, an exemption from those taxes with respect to the sale in this state of, and the storage, use, or other consumption in this state of, qualified tangible personal property, as defined, purchased by a local educational agency, as defined. The bill would provide that this exemption does not apply to specified state sales and use taxes from which the proceeds are deposited into the Local Revenue Fund, the Local Revenue Fund 2011, or the Local Public Safety Fund. | |
| 40 | + | ||
| 41 | + | ||
| 42 | + | ||
| 43 | + | The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Exemptions from state sales and use taxes are automatically incorporated into the local tax laws. | |
| 44 | + | ||
| 45 | + | ||
| 46 | + | ||
| 47 | + | This bill would specify that this exemption does not apply to local sales and use taxes or transactions and use taxes. | |
| 48 | + | ||
| 49 | + | ||
| 50 | + | ||
| 51 | + | Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. | |
| 52 | + | ||
| 53 | + | ||
| 54 | + | ||
| 55 | + | The bill also would include additional information required for any bill authorizing a new tax expenditure. | |
| 56 | + | ||
| 57 | + | ||
| 58 | + | ||
| 59 | + | This bill would take effect immediately as a tax levy. | |
| 60 | + | ||
| 61 | + | ||
| 39 | 62 | ||
| 40 | 63 | ## Digest Key | |
| 41 | 64 | ||
| 42 | 65 | ## Bill Text | |
| 43 | 66 | ||
| 44 | - | The people of the State of California do enact as follows:SECTION 1 | |
| 67 | + | The people of the State of California do enact as follows:SECTION 1. Section 6363.1 is added to the Revenue and Taxation Code, to read:6363.1.(a)On and after January 1, 2021, and before January 1, 2026, there are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, qualified tangible personal property purchased by a local educational agency.(b)For purposes of this section:(1)Local educational agency means any of the following:(A)A school district providing kindergarten or grades 1 to 12, inclusive, education.(B)A charter school providing kindergarten or grades 1 to 12, inclusive, education.(C)A county office of education.(2)Qualified tangible personal property means a computer, tablet, computing device, router, hardware, software, or other equipment purchased for the primary purpose of providing students with access to distance learning using communications technology.(c)(1)Notwithstanding any provision of the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)) or the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), the exemption established by this section does not apply to any tax levied by a county, city, or district pursuant to, or in accordance with, either of these laws.(2)The exemption established by this section does not apply with respect to any tax levied pursuant to Sections 6051.2 and 6201.2, any tax levied pursuant to Section 6051 or 6201 that is deposited into the State Treasury to the credit of the Local Revenue Fund 2011 pursuant to Section 6051.15 or 6201.15, or pursuant to Section 35 of Article XIII of the California Constitution.6363.1. (a) (1) The California Research Bureau shall conduct research on ways to close the digital divide through policies, including, but not limited to, tax policies, that reduce the upfront costs of devices and communications technology purchased by local educational agencies to provide students with equitable access to distance learning.(2) The study required by this subdivision shall be submitted to the Legislature pursuant to Section 9795 of the Government Code.(d)(b) This section shall be in effect only until December 31, 2026, and after that date is repealed.SEC. 2.For purposes of complying with Section 41 of the Revenue and Taxation Code, with respect to the tax expenditure created by the addition of Section 6363.1 of the Revenue and Taxation Code made by this act, the Legislature finds and declares as follows:(a)The goal, purpose, and objective of this tax expenditure is to help close the digital divide by reducing the upfront cost of devices and communications technology purchased by local educational agencies to provide students with equitable access to distance learning. The Legislature further finds that the closure of schools due to the COVID-19 pandemic makes evident the importance of this tax expenditure to reduce the gap in access to distance learning for students lacking these critical tools.(b)To measure the effectiveness of the tax exemption, the California Department of Tax and Fee Administration shall estimate the revenue loss and the number of local educational agencies that used the sales and use tax exemption.(c)The California Department of Tax and Fee Administration shall report the information described in subdivision (b) to the Legislature semiannually each year beginning on or after January 1, 2023, and before January 1, 2026. The report shall be submitted in compliance with Section 9795 of the Government Code.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. | |
| 45 | 68 | ||
| 46 | 69 | The people of the State of California do enact as follows: | |
| 47 | 70 | ||
| 48 | 71 | ## The people of the State of California do enact as follows: | |
| 49 | 72 | ||
| 50 | - | SECTION 1. | |
| 73 | + | SECTION 1. Section 6363.1 is added to the Revenue and Taxation Code, to read:6363.1.(a)On and after January 1, 2021, and before January 1, 2026, there are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, qualified tangible personal property purchased by a local educational agency.(b)For purposes of this section:(1)Local educational agency means any of the following:(A)A school district providing kindergarten or grades 1 to 12, inclusive, education.(B)A charter school providing kindergarten or grades 1 to 12, inclusive, education.(C)A county office of education.(2)Qualified tangible personal property means a computer, tablet, computing device, router, hardware, software, or other equipment purchased for the primary purpose of providing students with access to distance learning using communications technology.(c)(1)Notwithstanding any provision of the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)) or the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), the exemption established by this section does not apply to any tax levied by a county, city, or district pursuant to, or in accordance with, either of these laws.(2)The exemption established by this section does not apply with respect to any tax levied pursuant to Sections 6051.2 and 6201.2, any tax levied pursuant to Section 6051 or 6201 that is deposited into the State Treasury to the credit of the Local Revenue Fund 2011 pursuant to Section 6051.15 or 6201.15, or pursuant to Section 35 of Article XIII of the California Constitution.6363.1. (a) (1) The California Research Bureau shall conduct research on ways to close the digital divide through policies, including, but not limited to, tax policies, that reduce the upfront costs of devices and communications technology purchased by local educational agencies to provide students with equitable access to distance learning.(2) The study required by this subdivision shall be submitted to the Legislature pursuant to Section 9795 of the Government Code.(d)(b) This section shall be in effect only until December 31, 2026, and after that date is repealed. | |
| 51 | 74 | ||
| 52 | - | SECTION 1. | |
| 75 | + | SECTION 1. Section 6363.1 is added to the Revenue and Taxation Code, to read: | |
| 53 | 76 | ||
| 54 | 77 | ### SECTION 1. | |
| 55 | 78 | ||
| 56 | - | Article 10.5. The Bridging the Digital Divide Grant Program55000. It is the intent of the Legislature to help close the digital divide by reducing the upfront costs of devices and communications technology purchased by local educational agencies to provide low-income or otherwise disadvantaged pupils with equitable access to distance learning in response to COVID-19. The Legislature finds that the closure of schools due to the COVID-19 pandemic evidences the importance of expenditures needed to reduce the gap in access to distance learning for pupils lacking these critical tools.55001. As used in this article, the following definitions apply:(a) Department means the State Department of Education.(b) Local educational agency means a school district, county office of education, or charter school.(c) Qualified tangible property means computers, tablets, computing devices, routers, hardware, software, and other equipment primarily purchased to provide low-income or otherwise disadvantaged students with access to distance learning using communications technology.55002. (a) The Bridging the Digital Divide Grant Program is hereby established under the administration of the department for purposes of reducing the gap in access to distance learning due to the COVID-19 statewide shelter-in-place order that has resulted in the closures of public schools and led to the institution of distance learning programs.(b) (1) Subject to an appropriation by the Legislature and pursuant to Section 281 of the Public Utilities Code, the department shall provide grant funds to local educational agencies from funds appropriated in the Budget Act of 2020 to the Public Utilities Commission for bridging the digital divide. The total number of grant award funds issued pursuant to this article shall not exceed the amount appropriated to the commission for bridging the digital divide in the Budget Act of 2020.(2) Grant funds shall be used only to purchase qualified tangible property relating to bridging the digital divide.(3) No school district shall receive more than one hundred thousand dollars ($100,000) from the program. | |
| 57 | - | ||
| 58 | - | Article 10.5. The Bridging the Digital Divide Grant Program55000. It is the intent of the Legislature to help close the digital divide by reducing the upfront costs of devices and communications technology purchased by local educational agencies to provide low-income or otherwise disadvantaged pupils with equitable access to distance learning in response to COVID-19. The Legislature finds that the closure of schools due to the COVID-19 pandemic evidences the importance of expenditures needed to reduce the gap in access to distance learning for pupils lacking these critical tools.55001. As used in this article, the following definitions apply:(a) Department means the State Department of Education.(b) Local educational agency means a school district, county office of education, or charter school.(c) Qualified tangible property means computers, tablets, computing devices, routers, hardware, software, and other equipment primarily purchased to provide low-income or otherwise disadvantaged students with access to distance learning using communications technology.55002. (a) The Bridging the Digital Divide Grant Program is hereby established under the administration of the department for purposes of reducing the gap in access to distance learning due to the COVID-19 statewide shelter-in-place order that has resulted in the closures of public schools and led to the institution of distance learning programs.(b) (1) Subject to an appropriation by the Legislature and pursuant to Section 281 of the Public Utilities Code, the department shall provide grant funds to local educational agencies from funds appropriated in the Budget Act of 2020 to the Public Utilities Commission for bridging the digital divide. The total number of grant award funds issued pursuant to this article shall not exceed the amount appropriated to the commission for bridging the digital divide in the Budget Act of 2020.(2) Grant funds shall be used only to purchase qualified tangible property relating to bridging the digital divide.(3) No school district shall receive more than one hundred thousand dollars ($100,000) from the program. | |
| 59 | - | ||
| 60 | - | Article 10.5. The Bridging the Digital Divide Grant Program | |
| 61 | - | ||
| 62 | - | Article 10.5. The Bridging the Digital Divide Grant Program | |
| 63 | - | ||
| 64 | - | 55000. It is the intent of the Legislature to help close the digital divide by reducing the upfront costs of devices and communications technology purchased by local educational agencies to provide low-income or otherwise disadvantaged pupils with equitable access to distance learning in response to COVID-19. The Legislature finds that the closure of schools due to the COVID-19 pandemic evidences the importance of expenditures needed to reduce the gap in access to distance learning for pupils lacking these critical tools. | |
| 79 | + | 6363.1.(a)On and after January 1, 2021, and before January 1, 2026, there are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, qualified tangible personal property purchased by a local educational agency.(b)For purposes of this section:(1)Local educational agency means any of the following:(A)A school district providing kindergarten or grades 1 to 12, inclusive, education.(B)A charter school providing kindergarten or grades 1 to 12, inclusive, education.(C)A county office of education.(2)Qualified tangible personal property means a computer, tablet, computing device, router, hardware, software, or other equipment purchased for the primary purpose of providing students with access to distance learning using communications technology.(c)(1)Notwithstanding any provision of the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)) or the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), the exemption established by this section does not apply to any tax levied by a county, city, or district pursuant to, or in accordance with, either of these laws.(2)The exemption established by this section does not apply with respect to any tax levied pursuant to Sections 6051.2 and 6201.2, any tax levied pursuant to Section 6051 or 6201 that is deposited into the State Treasury to the credit of the Local Revenue Fund 2011 pursuant to Section 6051.15 or 6201.15, or pursuant to Section 35 of Article XIII of the California Constitution.6363.1. (a) (1) The California Research Bureau shall conduct research on ways to close the digital divide through policies, including, but not limited to, tax policies, that reduce the upfront costs of devices and communications technology purchased by local educational agencies to provide students with equitable access to distance learning.(2) The study required by this subdivision shall be submitted to the Legislature pursuant to Section 9795 of the Government Code.(d)(b) This section shall be in effect only until December 31, 2026, and after that date is repealed. | |
| 65 | 80 | ||
| 66 | 81 | ||
| 67 | 82 | ||
| 68 | - | 55000. It is the intent of the Legislature to help close the digital divide by reducing the upfront costs of devices and communications technology purchased by local educational agencies to provide low-income or otherwise disadvantaged pupils with equitable access to distance learning in response to COVID-19. The Legislature finds that the closure of schools due to the COVID-19 pandemic evidences the importance of expenditures needed to reduce the gap in access to distance learning for pupils lacking these critical tools. | |
| 69 | - | ||
| 70 | - | 55001. As used in this article, the following definitions apply:(a) Department means the State Department of Education.(b) Local educational agency means a school district, county office of education, or charter school.(c) Qualified tangible property means computers, tablets, computing devices, routers, hardware, software, and other equipment primarily purchased to provide low-income or otherwise disadvantaged students with access to distance learning using communications technology. | |
| 83 | + | (a)On and after January 1, 2021, and before January 1, 2026, there are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, qualified tangible personal property purchased by a local educational agency. | |
| 71 | 84 | ||
| 72 | 85 | ||
| 73 | 86 | ||
| 74 | - | 55001. As used in this article, the following definitions apply: | |
| 75 | - | ||
| 76 | - | (a) Department means the State Department of Education. | |
| 77 | - | ||
| 78 | - | (b) Local educational agency means a school district, county office of education, or charter school. | |
| 79 | - | ||
| 80 | - | (c) Qualified tangible property means computers, tablets, computing devices, routers, hardware, software, and other equipment primarily purchased to provide low-income or otherwise disadvantaged students with access to distance learning using communications technology. | |
| 81 | - | ||
| 82 | - | 55002. (a) The Bridging the Digital Divide Grant Program is hereby established under the administration of the department for purposes of reducing the gap in access to distance learning due to the COVID-19 statewide shelter-in-place order that has resulted in the closures of public schools and led to the institution of distance learning programs.(b) (1) Subject to an appropriation by the Legislature and pursuant to Section 281 of the Public Utilities Code, the department shall provide grant funds to local educational agencies from funds appropriated in the Budget Act of 2020 to the Public Utilities Commission for bridging the digital divide. The total number of grant award funds issued pursuant to this article shall not exceed the amount appropriated to the commission for bridging the digital divide in the Budget Act of 2020.(2) Grant funds shall be used only to purchase qualified tangible property relating to bridging the digital divide.(3) No school district shall receive more than one hundred thousand dollars ($100,000) from the program. | |
| 87 | + | (b)For purposes of this section: | |
| 83 | 88 | ||
| 84 | 89 | ||
| 85 | 90 | ||
| 86 | - | 55002. (a) The Bridging the Digital Divide Grant Program is hereby established under the administration of the department for purposes of reducing the gap in access to distance learning due to the COVID-19 statewide shelter-in-place order that has resulted in the closures of public schools and led to the institution of distance learning programs. | |
| 87 | - | ||
| 88 | - | (b) (1) Subject to an appropriation by the Legislature and pursuant to Section 281 of the Public Utilities Code, the department shall provide grant funds to local educational agencies from funds appropriated in the Budget Act of 2020 to the Public Utilities Commission for bridging the digital divide. The total number of grant award funds issued pursuant to this article shall not exceed the amount appropriated to the commission for bridging the digital divide in the Budget Act of 2020. | |
| 89 | - | ||
| 90 | - | (2) Grant funds shall be used only to purchase qualified tangible property relating to bridging the digital divide. | |
| 91 | - | ||
| 92 | - | (3) No school district shall receive more than one hundred thousand dollars ($100,000) from the program. | |
| 93 | - | ||
| 94 | - | SECTION 1.SEC. 2. Section 6363.1 is added to the Revenue and Taxation Code, to read:6363.1. (a) (1) The California Research Bureau shall conduct research on ways to close the digital divide through policies, including, but not limited to, tax policies, that reduce the upfront costs of devices and communications technology purchased by local educational agencies to provide students with equitable access to distance learning.(2) The study required by this subdivision shall be submitted to the Legislature pursuant to Section 9795 of the Government Code.(b) This section shall be in effect only until December 31, 2026, and after that date is repealed. | |
| 95 | - | ||
| 96 | - | SECTION 1.SEC. 2. Section 6363.1 is added to the Revenue and Taxation Code, to read: | |
| 97 | - | ||
| 98 | - | ### SECTION 1.SEC. 2. | |
| 99 | - | ||
| 100 | - | 6363.1. (a) (1) The California Research Bureau shall conduct research on ways to close the digital divide through policies, including, but not limited to, tax policies, that reduce the upfront costs of devices and communications technology purchased by local educational agencies to provide students with equitable access to distance learning.(2) The study required by this subdivision shall be submitted to the Legislature pursuant to Section 9795 of the Government Code.(b) This section shall be in effect only until December 31, 2026, and after that date is repealed. | |
| 101 | - | ||
| 102 | - | 6363.1. (a) (1) The California Research Bureau shall conduct research on ways to close the digital divide through policies, including, but not limited to, tax policies, that reduce the upfront costs of devices and communications technology purchased by local educational agencies to provide students with equitable access to distance learning.(2) The study required by this subdivision shall be submitted to the Legislature pursuant to Section 9795 of the Government Code.(b) This section shall be in effect only until December 31, 2026, and after that date is repealed. | |
| 103 | - | ||
| 104 | - | 6363.1. (a) (1) The California Research Bureau shall conduct research on ways to close the digital divide through policies, including, but not limited to, tax policies, that reduce the upfront costs of devices and communications technology purchased by local educational agencies to provide students with equitable access to distance learning.(2) The study required by this subdivision shall be submitted to the Legislature pursuant to Section 9795 of the Government Code.(b) This section shall be in effect only until December 31, 2026, and after that date is repealed. | |
| 91 | + | (1)Local educational agency means any of the following: | |
| 105 | 92 | ||
| 106 | 93 | ||
| 94 | + | ||
| 95 | + | (A)A school district providing kindergarten or grades 1 to 12, inclusive, education. | |
| 96 | + | ||
| 97 | + | ||
| 98 | + | ||
| 99 | + | (B)A charter school providing kindergarten or grades 1 to 12, inclusive, education. | |
| 100 | + | ||
| 101 | + | ||
| 102 | + | ||
| 103 | + | (C)A county office of education. | |
| 104 | + | ||
| 105 | + | ||
| 106 | + | ||
| 107 | + | (2)Qualified tangible personal property means a computer, tablet, computing device, router, hardware, software, or other equipment purchased for the primary purpose of providing students with access to distance learning using communications technology. | |
| 108 | + | ||
| 109 | + | ||
| 110 | + | ||
| 111 | + | (c)(1)Notwithstanding any provision of the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)) or the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), the exemption established by this section does not apply to any tax levied by a county, city, or district pursuant to, or in accordance with, either of these laws. | |
| 112 | + | ||
| 113 | + | ||
| 114 | + | ||
| 115 | + | (2)The exemption established by this section does not apply with respect to any tax levied pursuant to Sections 6051.2 and 6201.2, any tax levied pursuant to Section 6051 or 6201 that is deposited into the State Treasury to the credit of the Local Revenue Fund 2011 pursuant to Section 6051.15 or 6201.15, or pursuant to Section 35 of Article XIII of the California Constitution. | |
| 116 | + | ||
| 117 | + | ||
| 118 | + | ||
| 119 | + | 6363.1. (a) (1) The California Research Bureau shall conduct research on ways to close the digital divide through policies, including, but not limited to, tax policies, that reduce the upfront costs of devices and communications technology purchased by local educational agencies to provide students with equitable access to distance learning.(2) The study required by this subdivision shall be submitted to the Legislature pursuant to Section 9795 of the Government Code.(d)(b) This section shall be in effect only until December 31, 2026, and after that date is repealed. | |
| 120 | + | ||
| 121 | + | 6363.1. (a) (1) The California Research Bureau shall conduct research on ways to close the digital divide through policies, including, but not limited to, tax policies, that reduce the upfront costs of devices and communications technology purchased by local educational agencies to provide students with equitable access to distance learning.(2) The study required by this subdivision shall be submitted to the Legislature pursuant to Section 9795 of the Government Code.(d)(b) This section shall be in effect only until December 31, 2026, and after that date is repealed. | |
| 122 | + | ||
| 123 | + | 6363.1. (a) (1) The California Research Bureau shall conduct research on ways to close the digital divide through policies, including, but not limited to, tax policies, that reduce the upfront costs of devices and communications technology purchased by local educational agencies to provide students with equitable access to distance learning.(2) The study required by this subdivision shall be submitted to the Legislature pursuant to Section 9795 of the Government Code.(d) | |
| 107 | 124 | ||
| 108 | 125 | 6363.1. (a) (1) The California Research Bureau shall conduct research on ways to close the digital divide through policies, including, but not limited to, tax policies, that reduce the upfront costs of devices and communications technology purchased by local educational agencies to provide students with equitable access to distance learning. | |
| 109 | 126 | ||
| 110 | 127 | (2) The study required by this subdivision shall be submitted to the Legislature pursuant to Section 9795 of the Government Code. | |
| 111 | 128 | ||
| 129 | + | (d) | |
| 130 | + | ||
| 131 | + | ||
| 132 | + | ||
| 112 | 133 | (b) This section shall be in effect only until December 31, 2026, and after that date is repealed. | |
| 134 | + | ||
| 135 | + | ||
| 136 | + | ||
| 137 | + | For purposes of complying with Section 41 of the Revenue and Taxation Code, with respect to the tax expenditure created by the addition of Section 6363.1 of the Revenue and Taxation Code made by this act, the Legislature finds and declares as follows: | |
| 138 | + | ||
| 139 | + | ||
| 140 | + | ||
| 141 | + | (a)The goal, purpose, and objective of this tax expenditure is to help close the digital divide by reducing the upfront cost of devices and communications technology purchased by local educational agencies to provide students with equitable access to distance learning. The Legislature further finds that the closure of schools due to the COVID-19 pandemic makes evident the importance of this tax expenditure to reduce the gap in access to distance learning for students lacking these critical tools. | |
| 142 | + | ||
| 143 | + | ||
| 144 | + | ||
| 145 | + | (b)To measure the effectiveness of the tax exemption, the California Department of Tax and Fee Administration shall estimate the revenue loss and the number of local educational agencies that used the sales and use tax exemption. | |
| 146 | + | ||
| 147 | + | ||
| 148 | + | ||
| 149 | + | (c)The California Department of Tax and Fee Administration shall report the information described in subdivision (b) to the Legislature semiannually each year beginning on or after January 1, 2023, and before January 1, 2026. The report shall be submitted in compliance with Section 9795 of the Government Code. | |
| 150 | + | ||
| 151 | + | ||
| 152 | + | ||
| 153 | + | ||
| 154 | + | ||
| 155 | + | This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. |