California 2021-2022 Regular Session

California Assembly Bill AB176

Introduced
1/8/21  
Refer
1/28/21  
Report Pass
2/18/21  
Report Pass
2/18/21  
Refer
2/22/21  
Engrossed
2/25/21  
Engrossed
2/25/21  
Refer
2/25/21  
Refer
3/11/21  
Report Pass
9/5/21  
Refer
9/5/21  
Refer
9/5/21  
Report Pass
9/7/21  
Enrolled
9/9/21  
Enrolled
9/9/21  
Chaptered
9/23/21  
Chaptered
9/23/21  
Passed
9/23/21  

Caption

Governor’s Office of Business and Economic Development: Office of Small Business Advocate: grant programs: taxation: credits: exclusions: sales and use tax.

Impact

The proposed amendments in AB 176 will streamline the administrative processes related to the collection of taxes, including sales and use taxes applicable to certain transactions. This bill also establishes a compliance framework that the Department of Motor Vehicles can use to manage these tax collections more effectively. Overall, the bill's provisions are designed to support ongoing efforts to bolster the state's economy by facilitating smoother access to available financial aids for small businesses, fostering growth and stability.

Summary

Assembly Bill 176 aims to enhance and clarify the functioning of various small business-related grant programs established under the Office of Small Business Advocate within the California Governor's Office of Business and Economic Development. It modifies existing laws to ensure that these programs, which include initiatives aimed at assisting businesses impacted by COVID-19, are administered effectively and efficiently. The bill emphasizes the importance of supporting small businesses in recovering from pandemic-induced challenges and establishing resilience in the face of operational difficulties.

Sentiment

The general sentiment surrounding AB 176 appears to be positive among supporters who believe that enhancing provisions for small businesses is critical to California's economic recovery. Legislative discussions reflect a consensus on the importance of providing robust support systems for small enterprises, particularly in the wake of the financial strain caused by the COVID-19 pandemic. However, some concerns may arise regarding the effective use of appropriated funds and the ongoing need for accountability and transparency in the implementation of grant programs.

Contention

While the bill has garnered majority approval, discussions may have highlighted debates on the extent of tax obligations imposed on small businesses and the adequacy of support provided through these grant initiatives. Concerns regarding the precise definitions of 'qualified small businesses' and the criteria for grant eligibility might also create divergence among stakeholders. Furthermore, the bill's implications on local versus state governance in administering these economic relief mechanisms is a point of consideration that warrants ongoing dialogue.

Companion Bills

No companion bills found.

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