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| 1 | + | Amended IN Assembly April 05, 2022 CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Assembly Bill No. 2892Introduced by Assembly Member BigelowFebruary 18, 2022An act to amend Section 60501 of the Revenue and Taxation Code, relating to taxation. An act to add and repeal Sections 17053.48 and 23688 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.LEGISLATIVE COUNSEL'S DIGESTAB 2892, as amended, Bigelow. Biodiesel fuels: renewable diesel fuel. Income taxes: credits: backup electricity generators.The Personal Income Tax Law and Corporate Tax Law allow various credits against the taxes imposed by those laws. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives the tax expenditure will achieve, detailed performance indicators, and data collection requirements.This bill would allow a credit against those taxes for each taxable year beginning on or after January 1, 2022, and before January 1, 2027, in an amount that is equal to 50% of the amount incurred by a natural person or a small business, as defined, during the taxable year for the purchase, that does not exceed $18,000, of a backup generator for use in a residence or commercial property in a designated wildfire zone, as defined. The bill would also include additional information required for any bill authorizing a new tax expenditure.This bill would take effect immediately as a tax levy.The Diesel Fuel Tax Law imposes a tax upon the removal, entry, sale, delivery, or specified use of diesel fuel, at a specified rate per gallon. That law provides for a reimbursement of the amount of that tax to persons who have used that tax-paid fuel in specified nontaxable uses, which is allowed through a claim for refund. Existing law allows a claim for refund for amounts of tax paid on the biodiesel fuel portion of dyed blended biodiesel fuel removed from an approved terminal at the terminal rack, as provided, to the extent a supplier can show that the tax on that biodiesel fuel has been paid by the same supplier. This bill would extend the above-described allowance of refund to taxes paid on the blended renewable fuel portion of dyed blended renewable diesel fuel removed from an approved terminal at the terminal rack.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 17053.48 is added to the Revenue and Taxation Code, to read:17053.48. (a) (1) For each taxable year beginning on or after January 1, 2022, and before January 1, 2027, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to the amount specified in paragraph (2) for a qualified expenditure paid or incurred by the qualified taxpayer during the taxable year.(2) (A) The amount of the credit allowed pursuant to this section for the taxable year shall be equal to 50 percent of the amount paid or incurred by a qualified taxpayer during the taxable year for a qualified expenditure.(B) The amount of the credit allowed to a qualified taxpayer shall not exceed nine thousand dollars ($9,000) per taxable year.(b) For purposes of this section, the following definitions shall apply:(1) Designated wildfire zone means any of the following:(A) A high or very high fire hazard severity zone, as determined by the Department of Forestry and Fire Protection pursuant to Section 51178 of the Government Code.(B) A high or very high fire hazard severity zone as indicated on maps adopted by the Department of Forestry and Fire Protection pursuant to Section 4202 of the Public Resources Code.(C) An area affected by four or more public safety power shutoffs in the prior taxable year.(2) Public safety power shutoff means the proactive deenergization of electric facilities to mitigate wildfire risk caused by utility infrastructure.(3) Qualified taxpayer means a natural person or a small business that incurs a qualified expenditure.(4) Qualified expenditure means the purchase of a backup electricity generator that does not exceed eighteen thousand dollars ($18,000) for use in a residence or commercial property in a designated wildfire zone.(5) Small business means a business that is all of the following: (A) Independently owned and operated. (B) Has fewer than 100 employees. (C) Has average annual gross receipts of fifteen million dollars ($15,000,000) or less over the previous three years. (c) In the case where the credit allowed by this section exceeds the net tax, the excess may be carried over to reduce the net tax in the following taxable year, and succeeding four years if necessary, until the credit is exhausted.(d) This section shall remain in effect only until December 1, 2027, and as of that date is repealed.SEC. 2. Section 23688 is added to the Revenue and Taxation Code, to read:23688. (a) (1) For each taxable year beginning on or after January 1, 2022, and before January 1, 2027, there shall be allowed as a credit against the tax, as defined in Section 23036, an amount equal to the amount specified in paragraph (2) for a qualified expenditure paid or incurred by the qualified taxpayer during the taxable year.(2) (A) The amount of the credit allowed pursuant to this section for the taxable year shall be equal to 50 percent of the amount paid or incurred by a qualified taxpayer during the taxable year for a qualified expenditure.(B) The amount of the credit allowed to a qualified taxpayer shall not exceed nine thousand dollars ($9,000) per taxable year.(b) For purposes of this section, the following definitions shall apply:(1) Designated wildfire zone means any of the following:(A) A high or very high fire hazard severity zone, as determined by the Department of Forestry and Fire Protection pursuant to Section 51178 of the Government Code.(B) A high or very high fire hazard severity zone as indicated on maps adopted by the Department of Forestry and Fire Protection pursuant to Section 4202 of the Public Resources Code.(C) An area affected by four or more public safety power shutoffs in the prior taxable year.(2) Public safety power shutoff means the proactive deenergization of electric facilities to mitigate wildfire risk caused by utility infrastructure.(3) Qualified taxpayer means a small business that incurs a qualified expenditure.(4) Qualified expenditure means the purchase of a backup electricity generator that does not exceed eighteen thousand dollars ($18,000) for use in a residence or commercial property in a designated wildfire zone.(5) Small business means a business that is all of the following: (A) Independently owned and operated. (B) Has fewer than 100 employees. (C) Has average annual gross receipts of fifteen million dollars ($15,000,000) or less over the previous three years. (c) In the case where the credit allowed by this section exceeds the net tax, the excess may be carried over to reduce the net tax in the following taxable year, and succeeding four years if necessary, until the credit is exhausted.(d) This section shall remain in effect only until December 1, 2027, and as of that date is repealed.SEC. 3. (a) For the purposes of complying with Section 41 of the Revenue and Taxation Code, the Legislature finds and declares the following:(1) The goal, purpose, or objective of Sections 17053.48 and 23688 of the Revenue and Taxation Code, as added by this act, hereafter the credit, is to encourage the purchase of backup electricity generators that are necessary to protect the health and safety of residents and businesses in designated wildfire zones.(2) The performance indicator for the Legislature to use when measuring whether the credit meets the goal, purpose, or objective specified in paragraph (1) is how many taxpayers are allowed the credits.(b) (1) The Franchise Tax Board shall annually publish anonymized data on the credit through the 2027 calendar year.(2) The reporting requirements of this subdivision shall be treated as an exception to Section 19542 of the Revenue and Taxation Code.SEC. 4. 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 60501 of the Revenue and Taxation Code is amended to read:60501.Persons who have paid a tax for diesel fuel lost, sold, or removed as provided in paragraph (4) of subdivision (a), or used in a nontaxable use, other than on a farm for farming purposes or in an exempt bus operation, shall, except as otherwise provided in this part, be reimbursed and repaid the amount of the tax.(a)Except as otherwise provided in subdivision (b), a claim for refund with respect to diesel fuel is allowed under this section only if all of the following apply:(1)Tax was imposed on the diesel fuel to which the claim relates.(2)The claimant bought or produced the diesel fuel and did not sell or resell it in this state except as provided in paragraph (4).(3)The claimant has filed a timely claim for refund that contains the information required under subdivision (b) and the claim is supported by the original invoice or original invoice facsimile retained in an alternative storage media showing the purchase. If no original invoice was created, electronic invoicing shall be accepted as reflected by a computerized facsimile when accompanied by an original copy of the bill of lading or fuel manifest that can be directly tied to the electronic invoice.(4)The diesel fuel was any of the following:(A)Used for purposes other than operating motor vehicles upon the public highways of the state.(B)Exported for use outside of this state. Diesel fuel carried from this state in the fuel tank of a motor vehicle is not deemed to be exported from this state unless the diesel fuel becomes subject to tax as an import under the laws of the destination state.(C)Used in any construction equipment that is exempt from vehicle registration pursuant to the Vehicle Code, while operated within the confines and limits of a construction project.(D)Used in the operation of a motor vehicle on any highway that is under the jurisdiction of the United States Department of Agriculture and with respect to the use of the highway the claimant pays, or contributes to, the cost of construction or maintenance thereof pursuant to an agreement with, or permission of, the United States Department of Agriculture.(E)Used in any motor vehicle owned by any county, city and county, city, district, or other political subdivision or public agency when operated by it over any highway constructed and maintained by the United States or any department or agency thereof within a military reservation in this state. If the motor vehicle is operated both over the highway and over a public highway outside the military reservation in a continuous trip the tax shall not be refunded as to that portion of the diesel fuel used to operate the vehicle over the public highway outside the military reservation.Nothing contained in this section shall be construed as a refund of the tax for the use of diesel fuel in any motor vehicle operated upon a public highway within a military reservation, which highway is constructed or maintained by this state or any political subdivision thereof.As used in this section, military reservation includes any establishment of the United States Government or any agency thereof used by the Armed Forces of the United States for military, air, or naval operations, including research projects.(F)Sold by a supplier and which was sold to any consulate officer or consulate employee under circumstances which would have entitled the supplier to an exemption under paragraph (6) of subdivision (a) of Section 60100 if the supplier had sold the diesel fuel directly to the consulate officer or consulate employee.(G)Lost in the ordinary course of handling, transportation, or storage.(H)(i)Sold by a person to the United States and its agencies and instrumentalities under circumstances that would have entitled that person to an exemption from the payment of diesel fuel tax under Section 60100 had that person been the supplier of this diesel fuel.(ii)Sold by a supplier and which was sold by credit card to the United States and its agencies and instrumentalities under circumstances which would have entitled the supplier to an exemption under Section 60100 if the supplier had sold the diesel fuel directly to the United States and its agencies and instrumentalities.(I)Sold by a person to a train operator for use in a diesel-powered train or for other off-highway use under circumstances that would have entitled that person to an exemption from the payment of diesel fuel tax under Section 60100 had that person been the supplier of this diesel fuel.(J)Removed from an approved terminal at the terminal rack, but only to the extent that the supplier can show that the tax on the same amount of diesel fuel has been paid more than one time by the same supplier.(b)Where tax is not imposed on dyed blended biodiesel fuel or dyed blended renewable diesel fuel upon removal from an approved terminal at the terminal rack, if tax was previously imposed on the biodiesel or renewable diesel fuel portion of the dyed blended biodiesel or renewable diesel fuel, then, pursuant to paragraph (1) of subdivision (a), a claim for refund is allowed for the tax that was paid on that biodiesel or renewable diesel fuel, but only to the extent a supplier can show that the tax on that biodiesel or renewable diesel fuel has been paid by the same supplier.(c)Each claim for refund under this section shall contain the following information with respect to all of the diesel fuel covered by the claim:(1)The name, address, telephone number, and permit number of the person that sold the diesel fuel to the claimant and the date of the purchase.(2)A statement by the claimant that the diesel fuel covered by the claim did not contain visible evidence of dye.(3)A statement, which may appear on the invoice, original invoice facsimile, or similar document, by the person that sold the diesel fuel to the claimant that the diesel fuel sold did not contain visible evidence of dye.(4)The total amount of diesel fuel covered by the claim.(5)The use made of the diesel fuel covered by the claim described by reference to specific categories listed in paragraph (4) of subdivision (a).(6)If the diesel fuel covered by the claim was exported, a statement that the claimant has the proof of exportation.(d)Each claim for refund under this section shall be made on a form prescribed by the board and shall be filed for a calendar year. If, at the close of any of the first three quarters of the calendar year, more than seven hundred fifty dollars ($750) is refundable under this section with respect to diesel fuel used or exported during that quarter or any prior quarter during the calendar year, and for which no other claim has been filed, a claim may be filed for the quarterly period. To facilitate the administration of this section, the board may require the filing of claims for refund for other than yearly periods. | |
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| 3 | + | Amended IN Assembly April 05, 2022 CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Assembly Bill No. 2892Introduced by Assembly Member BigelowFebruary 18, 2022An act to amend Section 60501 of the Revenue and Taxation Code, relating to taxation. An act to add and repeal Sections 17053.48 and 23688 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.LEGISLATIVE COUNSEL'S DIGESTAB 2892, as amended, Bigelow. Biodiesel fuels: renewable diesel fuel. Income taxes: credits: backup electricity generators.The Personal Income Tax Law and Corporate Tax Law allow various credits against the taxes imposed by those laws. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives the tax expenditure will achieve, detailed performance indicators, and data collection requirements.This bill would allow a credit against those taxes for each taxable year beginning on or after January 1, 2022, and before January 1, 2027, in an amount that is equal to 50% of the amount incurred by a natural person or a small business, as defined, during the taxable year for the purchase, that does not exceed $18,000, of a backup generator for use in a residence or commercial property in a designated wildfire zone, as defined. The bill would also include additional information required for any bill authorizing a new tax expenditure.This bill would take effect immediately as a tax levy.The Diesel Fuel Tax Law imposes a tax upon the removal, entry, sale, delivery, or specified use of diesel fuel, at a specified rate per gallon. That law provides for a reimbursement of the amount of that tax to persons who have used that tax-paid fuel in specified nontaxable uses, which is allowed through a claim for refund. Existing law allows a claim for refund for amounts of tax paid on the biodiesel fuel portion of dyed blended biodiesel fuel removed from an approved terminal at the terminal rack, as provided, to the extent a supplier can show that the tax on that biodiesel fuel has been paid by the same supplier. This bill would extend the above-described allowance of refund to taxes paid on the blended renewable fuel portion of dyed blended renewable diesel fuel removed from an approved terminal at the terminal rack.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO | |
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| 5 | + | Amended IN Assembly April 05, 2022 | |
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| 7 | - | Amended IN Assembly April 18, 2022 | |
| 8 | 7 | Amended IN Assembly April 05, 2022 | |
| 9 | 8 | ||
| 10 | 9 | CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION | |
| 11 | 10 | ||
| 12 | 11 | Assembly Bill | |
| 13 | 12 | ||
| 14 | 13 | No. 2892 | |
| 15 | 14 | ||
| 16 | 15 | Introduced by Assembly Member BigelowFebruary 18, 2022 | |
| 17 | 16 | ||
| 18 | 17 | Introduced by Assembly Member Bigelow | |
| 19 | 18 | February 18, 2022 | |
| 20 | 19 | ||
| 21 | - | An act to add and repeal Sections 17053.48 and 23688 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. | |
| 20 | + | An act to amend Section 60501 of the Revenue and Taxation Code, relating to taxation. An act to add and repeal Sections 17053.48 and 23688 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. | |
| 22 | 21 | ||
| 23 | 22 | LEGISLATIVE COUNSEL'S DIGEST | |
| 24 | 23 | ||
| 25 | 24 | ## LEGISLATIVE COUNSEL'S DIGEST | |
| 26 | 25 | ||
| 27 | - | AB 2892, as amended, Bigelow. Income taxes: credits: backup electricity generators. | |
| 26 | + | AB 2892, as amended, Bigelow. Biodiesel fuels: renewable diesel fuel. Income taxes: credits: backup electricity generators. | |
| 28 | 27 | ||
| 29 | - | The Personal Income Tax Law and Corporate Tax Law allow various credits against the taxes imposed by those laws. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives the tax expenditure will achieve, detailed performance indicators, and data collection requirements.This bill would allow a credit against those taxes for each taxable year beginning on or after January 1, 2022, and before January 1, 2027, in an amount that is equal to 50% of the amount incurred by a natural person or a small business, as defined, during the taxable year for the purchase, that does not exceed $18,000, of a backup generator for use in a residence or commercial property in a designated wildfire zone, as defined. The bill would also include additional information required for any bill authorizing a new tax expenditure.This bill would take effect immediately as a tax levy. | |
| 28 | + | The Personal Income Tax Law and Corporate Tax Law allow various credits against the taxes imposed by those laws. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives the tax expenditure will achieve, detailed performance indicators, and data collection requirements.This bill would allow a credit against those taxes for each taxable year beginning on or after January 1, 2022, and before January 1, 2027, in an amount that is equal to 50% of the amount incurred by a natural person or a small business, as defined, during the taxable year for the purchase, that does not exceed $18,000, of a backup generator for use in a residence or commercial property in a designated wildfire zone, as defined. The bill would also include additional information required for any bill authorizing a new tax expenditure.This bill would take effect immediately as a tax levy.The Diesel Fuel Tax Law imposes a tax upon the removal, entry, sale, delivery, or specified use of diesel fuel, at a specified rate per gallon. That law provides for a reimbursement of the amount of that tax to persons who have used that tax-paid fuel in specified nontaxable uses, which is allowed through a claim for refund. Existing law allows a claim for refund for amounts of tax paid on the biodiesel fuel portion of dyed blended biodiesel fuel removed from an approved terminal at the terminal rack, as provided, to the extent a supplier can show that the tax on that biodiesel fuel has been paid by the same supplier. This bill would extend the above-described allowance of refund to taxes paid on the blended renewable fuel portion of dyed blended renewable diesel fuel removed from an approved terminal at the terminal rack. | |
| 30 | 29 | ||
| 31 | 30 | The Personal Income Tax Law and Corporate Tax Law allow various credits against the taxes imposed by those laws. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives the tax expenditure will achieve, detailed performance indicators, and data collection requirements. | |
| 32 | 31 | ||
| 33 | 32 | This bill would allow a credit against those taxes for each taxable year beginning on or after January 1, 2022, and before January 1, 2027, in an amount that is equal to 50% of the amount incurred by a natural person or a small business, as defined, during the taxable year for the purchase, that does not exceed $18,000, of a backup generator for use in a residence or commercial property in a designated wildfire zone, as defined. The bill would also include additional information required for any bill authorizing a new tax expenditure. | |
| 34 | 33 | ||
| 35 | 34 | This bill would take effect immediately as a tax levy. | |
| 36 | 35 | ||
| 36 | + | The Diesel Fuel Tax Law imposes a tax upon the removal, entry, sale, delivery, or specified use of diesel fuel, at a specified rate per gallon. That law provides for a reimbursement of the amount of that tax to persons who have used that tax-paid fuel in specified nontaxable uses, which is allowed through a claim for refund. Existing law allows a claim for refund for amounts of tax paid on the biodiesel fuel portion of dyed blended biodiesel fuel removed from an approved terminal at the terminal rack, as provided, to the extent a supplier can show that the tax on that biodiesel fuel has been paid by the same supplier. | |
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| 38 | + | ||
| 39 | + | ||
| 40 | + | This bill would extend the above-described allowance of refund to taxes paid on the blended renewable fuel portion of dyed blended renewable diesel fuel removed from an approved terminal at the terminal rack. | |
| 41 | + | ||
| 42 | + | ||
| 43 | + | ||
| 37 | 44 | ## Digest Key | |
| 38 | 45 | ||
| 39 | 46 | ## Bill Text | |
| 40 | 47 | ||
| 41 | - | The people of the State of California do enact as follows:SECTION 1. Section 17053.48 is added to the Revenue and Taxation Code, to read:17053.48. (a) (1) For each taxable year beginning on or after January 1, 2022, and before January 1, 2027, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to the amount specified in paragraph (2) for a qualified expenditure paid or incurred by the qualified taxpayer during the taxable year.(2) (A) The amount of the credit allowed pursuant to this section for the taxable year shall be equal to 50 percent of the amount paid or incurred by a qualified taxpayer during the taxable year for a qualified expenditure.(B) The amount of the credit allowed to a qualified taxpayer shall not exceed nine thousand dollars ($9,000) per taxable year.(b) For purposes of this section, the following definitions shall apply:(1) Designated wildfire zone means any of the following:(A) A high or very high fire hazard severity zone, as determined by the Department of Forestry and Fire Protection pursuant to Section 51178 of the Government Code.(B) A high or very high fire hazard severity zone as indicated on maps adopted by the Department of Forestry and Fire Protection pursuant to Section 4202 of the Public Resources Code.(C) An area affected by four | |
| 48 | + | The people of the State of California do enact as follows:SECTION 1. Section 17053.48 is added to the Revenue and Taxation Code, to read:17053.48. (a) (1) For each taxable year beginning on or after January 1, 2022, and before January 1, 2027, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to the amount specified in paragraph (2) for a qualified expenditure paid or incurred by the qualified taxpayer during the taxable year.(2) (A) The amount of the credit allowed pursuant to this section for the taxable year shall be equal to 50 percent of the amount paid or incurred by a qualified taxpayer during the taxable year for a qualified expenditure.(B) The amount of the credit allowed to a qualified taxpayer shall not exceed nine thousand dollars ($9,000) per taxable year.(b) For purposes of this section, the following definitions shall apply:(1) Designated wildfire zone means any of the following:(A) A high or very high fire hazard severity zone, as determined by the Department of Forestry and Fire Protection pursuant to Section 51178 of the Government Code.(B) A high or very high fire hazard severity zone as indicated on maps adopted by the Department of Forestry and Fire Protection pursuant to Section 4202 of the Public Resources Code.(C) An area affected by four or more public safety power shutoffs in the prior taxable year.(2) Public safety power shutoff means the proactive deenergization of electric facilities to mitigate wildfire risk caused by utility infrastructure.(3) Qualified taxpayer means a natural person or a small business that incurs a qualified expenditure.(4) Qualified expenditure means the purchase of a backup electricity generator that does not exceed eighteen thousand dollars ($18,000) for use in a residence or commercial property in a designated wildfire zone.(5) Small business means a business that is all of the following: (A) Independently owned and operated. (B) Has fewer than 100 employees. (C) Has average annual gross receipts of fifteen million dollars ($15,000,000) or less over the previous three years. (c) In the case where the credit allowed by this section exceeds the net tax, the excess may be carried over to reduce the net tax in the following taxable year, and succeeding four years if necessary, until the credit is exhausted.(d) This section shall remain in effect only until December 1, 2027, and as of that date is repealed.SEC. 2. Section 23688 is added to the Revenue and Taxation Code, to read:23688. (a) (1) For each taxable year beginning on or after January 1, 2022, and before January 1, 2027, there shall be allowed as a credit against the tax, as defined in Section 23036, an amount equal to the amount specified in paragraph (2) for a qualified expenditure paid or incurred by the qualified taxpayer during the taxable year.(2) (A) The amount of the credit allowed pursuant to this section for the taxable year shall be equal to 50 percent of the amount paid or incurred by a qualified taxpayer during the taxable year for a qualified expenditure.(B) The amount of the credit allowed to a qualified taxpayer shall not exceed nine thousand dollars ($9,000) per taxable year.(b) For purposes of this section, the following definitions shall apply:(1) Designated wildfire zone means any of the following:(A) A high or very high fire hazard severity zone, as determined by the Department of Forestry and Fire Protection pursuant to Section 51178 of the Government Code.(B) A high or very high fire hazard severity zone as indicated on maps adopted by the Department of Forestry and Fire Protection pursuant to Section 4202 of the Public Resources Code.(C) An area affected by four or more public safety power shutoffs in the prior taxable year.(2) Public safety power shutoff means the proactive deenergization of electric facilities to mitigate wildfire risk caused by utility infrastructure.(3) Qualified taxpayer means a small business that incurs a qualified expenditure.(4) Qualified expenditure means the purchase of a backup electricity generator that does not exceed eighteen thousand dollars ($18,000) for use in a residence or commercial property in a designated wildfire zone.(5) Small business means a business that is all of the following: (A) Independently owned and operated. (B) Has fewer than 100 employees. (C) Has average annual gross receipts of fifteen million dollars ($15,000,000) or less over the previous three years. (c) In the case where the credit allowed by this section exceeds the net tax, the excess may be carried over to reduce the net tax in the following taxable year, and succeeding four years if necessary, until the credit is exhausted.(d) This section shall remain in effect only until December 1, 2027, and as of that date is repealed.SEC. 3. (a) For the purposes of complying with Section 41 of the Revenue and Taxation Code, the Legislature finds and declares the following:(1) The goal, purpose, or objective of Sections 17053.48 and 23688 of the Revenue and Taxation Code, as added by this act, hereafter the credit, is to encourage the purchase of backup electricity generators that are necessary to protect the health and safety of residents and businesses in designated wildfire zones.(2) The performance indicator for the Legislature to use when measuring whether the credit meets the goal, purpose, or objective specified in paragraph (1) is how many taxpayers are allowed the credits.(b) (1) The Franchise Tax Board shall annually publish anonymized data on the credit through the 2027 calendar year.(2) The reporting requirements of this subdivision shall be treated as an exception to Section 19542 of the Revenue and Taxation Code.SEC. 4. 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 60501 of the Revenue and Taxation Code is amended to read:60501.Persons who have paid a tax for diesel fuel lost, sold, or removed as provided in paragraph (4) of subdivision (a), or used in a nontaxable use, other than on a farm for farming purposes or in an exempt bus operation, shall, except as otherwise provided in this part, be reimbursed and repaid the amount of the tax.(a)Except as otherwise provided in subdivision (b), a claim for refund with respect to diesel fuel is allowed under this section only if all of the following apply:(1)Tax was imposed on the diesel fuel to which the claim relates.(2)The claimant bought or produced the diesel fuel and did not sell or resell it in this state except as provided in paragraph (4).(3)The claimant has filed a timely claim for refund that contains the information required under subdivision (b) and the claim is supported by the original invoice or original invoice facsimile retained in an alternative storage media showing the purchase. If no original invoice was created, electronic invoicing shall be accepted as reflected by a computerized facsimile when accompanied by an original copy of the bill of lading or fuel manifest that can be directly tied to the electronic invoice.(4)The diesel fuel was any of the following:(A)Used for purposes other than operating motor vehicles upon the public highways of the state.(B)Exported for use outside of this state. Diesel fuel carried from this state in the fuel tank of a motor vehicle is not deemed to be exported from this state unless the diesel fuel becomes subject to tax as an import under the laws of the destination state.(C)Used in any construction equipment that is exempt from vehicle registration pursuant to the Vehicle Code, while operated within the confines and limits of a construction project.(D)Used in the operation of a motor vehicle on any highway that is under the jurisdiction of the United States Department of Agriculture and with respect to the use of the highway the claimant pays, or contributes to, the cost of construction or maintenance thereof pursuant to an agreement with, or permission of, the United States Department of Agriculture.(E)Used in any motor vehicle owned by any county, city and county, city, district, or other political subdivision or public agency when operated by it over any highway constructed and maintained by the United States or any department or agency thereof within a military reservation in this state. If the motor vehicle is operated both over the highway and over a public highway outside the military reservation in a continuous trip the tax shall not be refunded as to that portion of the diesel fuel used to operate the vehicle over the public highway outside the military reservation.Nothing contained in this section shall be construed as a refund of the tax for the use of diesel fuel in any motor vehicle operated upon a public highway within a military reservation, which highway is constructed or maintained by this state or any political subdivision thereof.As used in this section, military reservation includes any establishment of the United States Government or any agency thereof used by the Armed Forces of the United States for military, air, or naval operations, including research projects.(F)Sold by a supplier and which was sold to any consulate officer or consulate employee under circumstances which would have entitled the supplier to an exemption under paragraph (6) of subdivision (a) of Section 60100 if the supplier had sold the diesel fuel directly to the consulate officer or consulate employee.(G)Lost in the ordinary course of handling, transportation, or storage.(H)(i)Sold by a person to the United States and its agencies and instrumentalities under circumstances that would have entitled that person to an exemption from the payment of diesel fuel tax under Section 60100 had that person been the supplier of this diesel fuel.(ii)Sold by a supplier and which was sold by credit card to the United States and its agencies and instrumentalities under circumstances which would have entitled the supplier to an exemption under Section 60100 if the supplier had sold the diesel fuel directly to the United States and its agencies and instrumentalities.(I)Sold by a person to a train operator for use in a diesel-powered train or for other off-highway use under circumstances that would have entitled that person to an exemption from the payment of diesel fuel tax under Section 60100 had that person been the supplier of this diesel fuel.(J)Removed from an approved terminal at the terminal rack, but only to the extent that the supplier can show that the tax on the same amount of diesel fuel has been paid more than one time by the same supplier.(b)Where tax is not imposed on dyed blended biodiesel fuel or dyed blended renewable diesel fuel upon removal from an approved terminal at the terminal rack, if tax was previously imposed on the biodiesel or renewable diesel fuel portion of the dyed blended biodiesel or renewable diesel fuel, then, pursuant to paragraph (1) of subdivision (a), a claim for refund is allowed for the tax that was paid on that biodiesel or renewable diesel fuel, but only to the extent a supplier can show that the tax on that biodiesel or renewable diesel fuel has been paid by the same supplier.(c)Each claim for refund under this section shall contain the following information with respect to all of the diesel fuel covered by the claim:(1)The name, address, telephone number, and permit number of the person that sold the diesel fuel to the claimant and the date of the purchase.(2)A statement by the claimant that the diesel fuel covered by the claim did not contain visible evidence of dye.(3)A statement, which may appear on the invoice, original invoice facsimile, or similar document, by the person that sold the diesel fuel to the claimant that the diesel fuel sold did not contain visible evidence of dye.(4)The total amount of diesel fuel covered by the claim.(5)The use made of the diesel fuel covered by the claim described by reference to specific categories listed in paragraph (4) of subdivision (a).(6)If the diesel fuel covered by the claim was exported, a statement that the claimant has the proof of exportation.(d)Each claim for refund under this section shall be made on a form prescribed by the board and shall be filed for a calendar year. If, at the close of any of the first three quarters of the calendar year, more than seven hundred fifty dollars ($750) is refundable under this section with respect to diesel fuel used or exported during that quarter or any prior quarter during the calendar year, and for which no other claim has been filed, a claim may be filed for the quarterly period. To facilitate the administration of this section, the board may require the filing of claims for refund for other than yearly periods. | |
| 42 | 49 | ||
| 43 | 50 | The people of the State of California do enact as follows: | |
| 44 | 51 | ||
| 45 | 52 | ## The people of the State of California do enact as follows: | |
| 46 | 53 | ||
| 47 | - | SECTION 1. Section 17053.48 is added to the Revenue and Taxation Code, to read:17053.48. (a) (1) For each taxable year beginning on or after January 1, 2022, and before January 1, 2027, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to the amount specified in paragraph (2) for a qualified expenditure paid or incurred by the qualified taxpayer during the taxable year.(2) (A) The amount of the credit allowed pursuant to this section for the taxable year shall be equal to 50 percent of the amount paid or incurred by a qualified taxpayer during the taxable year for a qualified expenditure.(B) The amount of the credit allowed to a qualified taxpayer shall not exceed nine thousand dollars ($9,000) per taxable year.(b) For purposes of this section, the following definitions shall apply:(1) Designated wildfire zone means any of the following:(A) A high or very high fire hazard severity zone, as determined by the Department of Forestry and Fire Protection pursuant to Section 51178 of the Government Code.(B) A high or very high fire hazard severity zone as indicated on maps adopted by the Department of Forestry and Fire Protection pursuant to Section 4202 of the Public Resources Code.(C) An area affected by four | |
| 54 | + | SECTION 1. Section 17053.48 is added to the Revenue and Taxation Code, to read:17053.48. (a) (1) For each taxable year beginning on or after January 1, 2022, and before January 1, 2027, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to the amount specified in paragraph (2) for a qualified expenditure paid or incurred by the qualified taxpayer during the taxable year.(2) (A) The amount of the credit allowed pursuant to this section for the taxable year shall be equal to 50 percent of the amount paid or incurred by a qualified taxpayer during the taxable year for a qualified expenditure.(B) The amount of the credit allowed to a qualified taxpayer shall not exceed nine thousand dollars ($9,000) per taxable year.(b) For purposes of this section, the following definitions shall apply:(1) Designated wildfire zone means any of the following:(A) A high or very high fire hazard severity zone, as determined by the Department of Forestry and Fire Protection pursuant to Section 51178 of the Government Code.(B) A high or very high fire hazard severity zone as indicated on maps adopted by the Department of Forestry and Fire Protection pursuant to Section 4202 of the Public Resources Code.(C) An area affected by four or more public safety power shutoffs in the prior taxable year.(2) Public safety power shutoff means the proactive deenergization of electric facilities to mitigate wildfire risk caused by utility infrastructure.(3) Qualified taxpayer means a natural person or a small business that incurs a qualified expenditure.(4) Qualified expenditure means the purchase of a backup electricity generator that does not exceed eighteen thousand dollars ($18,000) for use in a residence or commercial property in a designated wildfire zone.(5) Small business means a business that is all of the following: (A) Independently owned and operated. (B) Has fewer than 100 employees. (C) Has average annual gross receipts of fifteen million dollars ($15,000,000) or less over the previous three years. (c) In the case where the credit allowed by this section exceeds the net tax, the excess may be carried over to reduce the net tax in the following taxable year, and succeeding four years if necessary, until the credit is exhausted.(d) This section shall remain in effect only until December 1, 2027, and as of that date is repealed. | |
| 48 | 55 | ||
| 49 | 56 | SECTION 1. Section 17053.48 is added to the Revenue and Taxation Code, to read: | |
| 50 | 57 | ||
| 51 | 58 | ### SECTION 1. | |
| 52 | 59 | ||
| 53 | - | 17053.48. (a) (1) For each taxable year beginning on or after January 1, 2022, and before January 1, 2027, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to the amount specified in paragraph (2) for a qualified expenditure paid or incurred by the qualified taxpayer during the taxable year.(2) (A) The amount of the credit allowed pursuant to this section for the taxable year shall be equal to 50 percent of the amount paid or incurred by a qualified taxpayer during the taxable year for a qualified expenditure.(B) The amount of the credit allowed to a qualified taxpayer shall not exceed nine thousand dollars ($9,000) per taxable year.(b) For purposes of this section, the following definitions shall apply:(1) Designated wildfire zone means any of the following:(A) A high or very high fire hazard severity zone, as determined by the Department of Forestry and Fire Protection pursuant to Section 51178 of the Government Code.(B) A high or very high fire hazard severity zone as indicated on maps adopted by the Department of Forestry and Fire Protection pursuant to Section 4202 of the Public Resources Code.(C) An area affected by four | |
| 60 | + | 17053.48. (a) (1) For each taxable year beginning on or after January 1, 2022, and before January 1, 2027, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to the amount specified in paragraph (2) for a qualified expenditure paid or incurred by the qualified taxpayer during the taxable year.(2) (A) The amount of the credit allowed pursuant to this section for the taxable year shall be equal to 50 percent of the amount paid or incurred by a qualified taxpayer during the taxable year for a qualified expenditure.(B) The amount of the credit allowed to a qualified taxpayer shall not exceed nine thousand dollars ($9,000) per taxable year.(b) For purposes of this section, the following definitions shall apply:(1) Designated wildfire zone means any of the following:(A) A high or very high fire hazard severity zone, as determined by the Department of Forestry and Fire Protection pursuant to Section 51178 of the Government Code.(B) A high or very high fire hazard severity zone as indicated on maps adopted by the Department of Forestry and Fire Protection pursuant to Section 4202 of the Public Resources Code.(C) An area affected by four or more public safety power shutoffs in the prior taxable year.(2) Public safety power shutoff means the proactive deenergization of electric facilities to mitigate wildfire risk caused by utility infrastructure.(3) Qualified taxpayer means a natural person or a small business that incurs a qualified expenditure.(4) Qualified expenditure means the purchase of a backup electricity generator that does not exceed eighteen thousand dollars ($18,000) for use in a residence or commercial property in a designated wildfire zone.(5) Small business means a business that is all of the following: (A) Independently owned and operated. (B) Has fewer than 100 employees. (C) Has average annual gross receipts of fifteen million dollars ($15,000,000) or less over the previous three years. (c) In the case where the credit allowed by this section exceeds the net tax, the excess may be carried over to reduce the net tax in the following taxable year, and succeeding four years if necessary, until the credit is exhausted.(d) This section shall remain in effect only until December 1, 2027, and as of that date is repealed. | |
| 54 | 61 | ||
| 55 | - | 17053.48. (a) (1) For each taxable year beginning on or after January 1, 2022, and before January 1, 2027, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to the amount specified in paragraph (2) for a qualified expenditure paid or incurred by the qualified taxpayer during the taxable year.(2) (A) The amount of the credit allowed pursuant to this section for the taxable year shall be equal to 50 percent of the amount paid or incurred by a qualified taxpayer during the taxable year for a qualified expenditure.(B) The amount of the credit allowed to a qualified taxpayer shall not exceed nine thousand dollars ($9,000) per taxable year.(b) For purposes of this section, the following definitions shall apply:(1) Designated wildfire zone means any of the following:(A) A high or very high fire hazard severity zone, as determined by the Department of Forestry and Fire Protection pursuant to Section 51178 of the Government Code.(B) A high or very high fire hazard severity zone as indicated on maps adopted by the Department of Forestry and Fire Protection pursuant to Section 4202 of the Public Resources Code.(C) An area affected by four | |
| 62 | + | 17053.48. (a) (1) For each taxable year beginning on or after January 1, 2022, and before January 1, 2027, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to the amount specified in paragraph (2) for a qualified expenditure paid or incurred by the qualified taxpayer during the taxable year.(2) (A) The amount of the credit allowed pursuant to this section for the taxable year shall be equal to 50 percent of the amount paid or incurred by a qualified taxpayer during the taxable year for a qualified expenditure.(B) The amount of the credit allowed to a qualified taxpayer shall not exceed nine thousand dollars ($9,000) per taxable year.(b) For purposes of this section, the following definitions shall apply:(1) Designated wildfire zone means any of the following:(A) A high or very high fire hazard severity zone, as determined by the Department of Forestry and Fire Protection pursuant to Section 51178 of the Government Code.(B) A high or very high fire hazard severity zone as indicated on maps adopted by the Department of Forestry and Fire Protection pursuant to Section 4202 of the Public Resources Code.(C) An area affected by four or more public safety power shutoffs in the prior taxable year.(2) Public safety power shutoff means the proactive deenergization of electric facilities to mitigate wildfire risk caused by utility infrastructure.(3) Qualified taxpayer means a natural person or a small business that incurs a qualified expenditure.(4) Qualified expenditure means the purchase of a backup electricity generator that does not exceed eighteen thousand dollars ($18,000) for use in a residence or commercial property in a designated wildfire zone.(5) Small business means a business that is all of the following: (A) Independently owned and operated. (B) Has fewer than 100 employees. (C) Has average annual gross receipts of fifteen million dollars ($15,000,000) or less over the previous three years. (c) In the case where the credit allowed by this section exceeds the net tax, the excess may be carried over to reduce the net tax in the following taxable year, and succeeding four years if necessary, until the credit is exhausted.(d) This section shall remain in effect only until December 1, 2027, and as of that date is repealed. | |
| 56 | 63 | ||
| 57 | - | 17053.48. (a) (1) For each taxable year beginning on or after January 1, 2022, and before January 1, 2027, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to the amount specified in paragraph (2) for a qualified expenditure paid or incurred by the qualified taxpayer during the taxable year.(2) (A) The amount of the credit allowed pursuant to this section for the taxable year shall be equal to 50 percent of the amount paid or incurred by a qualified taxpayer during the taxable year for a qualified expenditure.(B) The amount of the credit allowed to a qualified taxpayer shall not exceed nine thousand dollars ($9,000) per taxable year.(b) For purposes of this section, the following definitions shall apply:(1) Designated wildfire zone means any of the following:(A) A high or very high fire hazard severity zone, as determined by the Department of Forestry and Fire Protection pursuant to Section 51178 of the Government Code.(B) A high or very high fire hazard severity zone as indicated on maps adopted by the Department of Forestry and Fire Protection pursuant to Section 4202 of the Public Resources Code.(C) An area affected by four | |
| 64 | + | 17053.48. (a) (1) For each taxable year beginning on or after January 1, 2022, and before January 1, 2027, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to the amount specified in paragraph (2) for a qualified expenditure paid or incurred by the qualified taxpayer during the taxable year.(2) (A) The amount of the credit allowed pursuant to this section for the taxable year shall be equal to 50 percent of the amount paid or incurred by a qualified taxpayer during the taxable year for a qualified expenditure.(B) The amount of the credit allowed to a qualified taxpayer shall not exceed nine thousand dollars ($9,000) per taxable year.(b) For purposes of this section, the following definitions shall apply:(1) Designated wildfire zone means any of the following:(A) A high or very high fire hazard severity zone, as determined by the Department of Forestry and Fire Protection pursuant to Section 51178 of the Government Code.(B) A high or very high fire hazard severity zone as indicated on maps adopted by the Department of Forestry and Fire Protection pursuant to Section 4202 of the Public Resources Code.(C) An area affected by four or more public safety power shutoffs in the prior taxable year.(2) Public safety power shutoff means the proactive deenergization of electric facilities to mitigate wildfire risk caused by utility infrastructure.(3) Qualified taxpayer means a natural person or a small business that incurs a qualified expenditure.(4) Qualified expenditure means the purchase of a backup electricity generator that does not exceed eighteen thousand dollars ($18,000) for use in a residence or commercial property in a designated wildfire zone.(5) Small business means a business that is all of the following: (A) Independently owned and operated. (B) Has fewer than 100 employees. (C) Has average annual gross receipts of fifteen million dollars ($15,000,000) or less over the previous three years. (c) In the case where the credit allowed by this section exceeds the net tax, the excess may be carried over to reduce the net tax in the following taxable year, and succeeding four years if necessary, until the credit is exhausted.(d) This section shall remain in effect only until December 1, 2027, and as of that date is repealed. | |
| 58 | 65 | ||
| 59 | 66 | ||
| 60 | 67 | ||
| 61 | 68 | 17053.48. (a) (1) For each taxable year beginning on or after January 1, 2022, and before January 1, 2027, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to the amount specified in paragraph (2) for a qualified expenditure paid or incurred by the qualified taxpayer during the taxable year. | |
| 62 | 69 | ||
| 63 | 70 | (2) (A) The amount of the credit allowed pursuant to this section for the taxable year shall be equal to 50 percent of the amount paid or incurred by a qualified taxpayer during the taxable year for a qualified expenditure. | |
| 64 | 71 | ||
| 65 | 72 | (B) The amount of the credit allowed to a qualified taxpayer shall not exceed nine thousand dollars ($9,000) per taxable year. | |
| 66 | 73 | ||
| 67 | 74 | (b) For purposes of this section, the following definitions shall apply: | |
| 68 | 75 | ||
| 69 | 76 | (1) Designated wildfire zone means any of the following: | |
| 70 | 77 | ||
| 71 | 78 | (A) A high or very high fire hazard severity zone, as determined by the Department of Forestry and Fire Protection pursuant to Section 51178 of the Government Code. | |
| 72 | 79 | ||
| 73 | 80 | (B) A high or very high fire hazard severity zone as indicated on maps adopted by the Department of Forestry and Fire Protection pursuant to Section 4202 of the Public Resources Code. | |
| 74 | 81 | ||
| 75 | - | (C) An area affected by four | |
| 82 | + | (C) An area affected by four or more public safety power shutoffs in the prior taxable year. | |
| 76 | 83 | ||
| 77 | 84 | (2) Public safety power shutoff means the proactive deenergization of electric facilities to mitigate wildfire risk caused by utility infrastructure. | |
| 78 | 85 | ||
| 79 | 86 | (3) Qualified taxpayer means a natural person or a small business that incurs a qualified expenditure. | |
| 80 | 87 | ||
| 81 | 88 | (4) Qualified expenditure means the purchase of a backup electricity generator that does not exceed eighteen thousand dollars ($18,000) for use in a residence or commercial property in a designated wildfire zone. | |
| 82 | 89 | ||
| 83 | 90 | (5) Small business means a business that is all of the following: | |
| 84 | 91 | ||
| 85 | 92 | (A) Independently owned and operated. | |
| 86 | 93 | ||
| 87 | 94 | (B) Has fewer than 100 employees. | |
| 88 | 95 | ||
| 89 | 96 | (C) Has average annual gross receipts of fifteen million dollars ($15,000,000) or less over the previous three years. | |
| 90 | 97 | ||
| 91 | 98 | (c) In the case where the credit allowed by this section exceeds the net tax, the excess may be carried over to reduce the net tax in the following taxable year, and succeeding four years if necessary, until the credit is exhausted. | |
| 92 | 99 | ||
| 93 | 100 | (d) This section shall remain in effect only until December 1, 2027, and as of that date is repealed. | |
| 94 | 101 | ||
| 95 | - | SEC. 2. Section 23688 is added to the Revenue and Taxation Code, to read:23688. (a) (1) For each taxable year beginning on or after January 1, 2022, and before January 1, 2027, there shall be allowed as a credit against the tax, as defined in Section 23036, an amount equal to the amount specified in paragraph (2) for a qualified expenditure paid or incurred by the qualified taxpayer during the taxable year.(2) (A) The amount of the credit allowed pursuant to this section for the taxable year shall be equal to 50 percent of the amount paid or incurred by a qualified taxpayer during the taxable year for a qualified expenditure.(B) The amount of the credit allowed to a qualified taxpayer shall not exceed nine thousand dollars ($9,000) per taxable year.(b) For purposes of this section, the following definitions shall apply:(1) Designated wildfire zone means any of the following:(A) A high or very high fire hazard severity zone, as determined by the Department of Forestry and Fire Protection pursuant to Section 51178 of the Government Code.(B) A high or very high fire hazard severity zone as indicated on maps adopted by the Department of Forestry and Fire Protection pursuant to Section 4202 of the Public Resources Code.(C) An area affected by four | |
| 102 | + | SEC. 2. Section 23688 is added to the Revenue and Taxation Code, to read:23688. (a) (1) For each taxable year beginning on or after January 1, 2022, and before January 1, 2027, there shall be allowed as a credit against the tax, as defined in Section 23036, an amount equal to the amount specified in paragraph (2) for a qualified expenditure paid or incurred by the qualified taxpayer during the taxable year.(2) (A) The amount of the credit allowed pursuant to this section for the taxable year shall be equal to 50 percent of the amount paid or incurred by a qualified taxpayer during the taxable year for a qualified expenditure.(B) The amount of the credit allowed to a qualified taxpayer shall not exceed nine thousand dollars ($9,000) per taxable year.(b) For purposes of this section, the following definitions shall apply:(1) Designated wildfire zone means any of the following:(A) A high or very high fire hazard severity zone, as determined by the Department of Forestry and Fire Protection pursuant to Section 51178 of the Government Code.(B) A high or very high fire hazard severity zone as indicated on maps adopted by the Department of Forestry and Fire Protection pursuant to Section 4202 of the Public Resources Code.(C) An area affected by four or more public safety power shutoffs in the prior taxable year.(2) Public safety power shutoff means the proactive deenergization of electric facilities to mitigate wildfire risk caused by utility infrastructure.(3) Qualified taxpayer means a small business that incurs a qualified expenditure.(4) Qualified expenditure means the purchase of a backup electricity generator that does not exceed eighteen thousand dollars ($18,000) for use in a residence or commercial property in a designated wildfire zone.(5) Small business means a business that is all of the following: (A) Independently owned and operated. (B) Has fewer than 100 employees. (C) Has average annual gross receipts of fifteen million dollars ($15,000,000) or less over the previous three years. (c) In the case where the credit allowed by this section exceeds the net tax, the excess may be carried over to reduce the net tax in the following taxable year, and succeeding four years if necessary, until the credit is exhausted.(d) This section shall remain in effect only until December 1, 2027, and as of that date is repealed. | |
| 96 | 103 | ||
| 97 | 104 | SEC. 2. Section 23688 is added to the Revenue and Taxation Code, to read: | |
| 98 | 105 | ||
| 99 | 106 | ### SEC. 2. | |
| 100 | 107 | ||
| 101 | - | 23688. (a) (1) For each taxable year beginning on or after January 1, 2022, and before January 1, 2027, there shall be allowed as a credit against the tax, as defined in Section 23036, an amount equal to the amount specified in paragraph (2) for a qualified expenditure paid or incurred by the qualified taxpayer during the taxable year.(2) (A) The amount of the credit allowed pursuant to this section for the taxable year shall be equal to 50 percent of the amount paid or incurred by a qualified taxpayer during the taxable year for a qualified expenditure.(B) The amount of the credit allowed to a qualified taxpayer shall not exceed nine thousand dollars ($9,000) per taxable year.(b) For purposes of this section, the following definitions shall apply:(1) Designated wildfire zone means any of the following:(A) A high or very high fire hazard severity zone, as determined by the Department of Forestry and Fire Protection pursuant to Section 51178 of the Government Code.(B) A high or very high fire hazard severity zone as indicated on maps adopted by the Department of Forestry and Fire Protection pursuant to Section 4202 of the Public Resources Code.(C) An area affected by four | |
| 108 | + | 23688. (a) (1) For each taxable year beginning on or after January 1, 2022, and before January 1, 2027, there shall be allowed as a credit against the tax, as defined in Section 23036, an amount equal to the amount specified in paragraph (2) for a qualified expenditure paid or incurred by the qualified taxpayer during the taxable year.(2) (A) The amount of the credit allowed pursuant to this section for the taxable year shall be equal to 50 percent of the amount paid or incurred by a qualified taxpayer during the taxable year for a qualified expenditure.(B) The amount of the credit allowed to a qualified taxpayer shall not exceed nine thousand dollars ($9,000) per taxable year.(b) For purposes of this section, the following definitions shall apply:(1) Designated wildfire zone means any of the following:(A) A high or very high fire hazard severity zone, as determined by the Department of Forestry and Fire Protection pursuant to Section 51178 of the Government Code.(B) A high or very high fire hazard severity zone as indicated on maps adopted by the Department of Forestry and Fire Protection pursuant to Section 4202 of the Public Resources Code.(C) An area affected by four or more public safety power shutoffs in the prior taxable year.(2) Public safety power shutoff means the proactive deenergization of electric facilities to mitigate wildfire risk caused by utility infrastructure.(3) Qualified taxpayer means a small business that incurs a qualified expenditure.(4) Qualified expenditure means the purchase of a backup electricity generator that does not exceed eighteen thousand dollars ($18,000) for use in a residence or commercial property in a designated wildfire zone.(5) Small business means a business that is all of the following: (A) Independently owned and operated. (B) Has fewer than 100 employees. (C) Has average annual gross receipts of fifteen million dollars ($15,000,000) or less over the previous three years. (c) In the case where the credit allowed by this section exceeds the net tax, the excess may be carried over to reduce the net tax in the following taxable year, and succeeding four years if necessary, until the credit is exhausted.(d) This section shall remain in effect only until December 1, 2027, and as of that date is repealed. | |
| 102 | 109 | ||
| 103 | - | 23688. (a) (1) For each taxable year beginning on or after January 1, 2022, and before January 1, 2027, there shall be allowed as a credit against the tax, as defined in Section 23036, an amount equal to the amount specified in paragraph (2) for a qualified expenditure paid or incurred by the qualified taxpayer during the taxable year.(2) (A) The amount of the credit allowed pursuant to this section for the taxable year shall be equal to 50 percent of the amount paid or incurred by a qualified taxpayer during the taxable year for a qualified expenditure.(B) The amount of the credit allowed to a qualified taxpayer shall not exceed nine thousand dollars ($9,000) per taxable year.(b) For purposes of this section, the following definitions shall apply:(1) Designated wildfire zone means any of the following:(A) A high or very high fire hazard severity zone, as determined by the Department of Forestry and Fire Protection pursuant to Section 51178 of the Government Code.(B) A high or very high fire hazard severity zone as indicated on maps adopted by the Department of Forestry and Fire Protection pursuant to Section 4202 of the Public Resources Code.(C) An area affected by four | |
| 110 | + | 23688. (a) (1) For each taxable year beginning on or after January 1, 2022, and before January 1, 2027, there shall be allowed as a credit against the tax, as defined in Section 23036, an amount equal to the amount specified in paragraph (2) for a qualified expenditure paid or incurred by the qualified taxpayer during the taxable year.(2) (A) The amount of the credit allowed pursuant to this section for the taxable year shall be equal to 50 percent of the amount paid or incurred by a qualified taxpayer during the taxable year for a qualified expenditure.(B) The amount of the credit allowed to a qualified taxpayer shall not exceed nine thousand dollars ($9,000) per taxable year.(b) For purposes of this section, the following definitions shall apply:(1) Designated wildfire zone means any of the following:(A) A high or very high fire hazard severity zone, as determined by the Department of Forestry and Fire Protection pursuant to Section 51178 of the Government Code.(B) A high or very high fire hazard severity zone as indicated on maps adopted by the Department of Forestry and Fire Protection pursuant to Section 4202 of the Public Resources Code.(C) An area affected by four or more public safety power shutoffs in the prior taxable year.(2) Public safety power shutoff means the proactive deenergization of electric facilities to mitigate wildfire risk caused by utility infrastructure.(3) Qualified taxpayer means a small business that incurs a qualified expenditure.(4) Qualified expenditure means the purchase of a backup electricity generator that does not exceed eighteen thousand dollars ($18,000) for use in a residence or commercial property in a designated wildfire zone.(5) Small business means a business that is all of the following: (A) Independently owned and operated. (B) Has fewer than 100 employees. (C) Has average annual gross receipts of fifteen million dollars ($15,000,000) or less over the previous three years. (c) In the case where the credit allowed by this section exceeds the net tax, the excess may be carried over to reduce the net tax in the following taxable year, and succeeding four years if necessary, until the credit is exhausted.(d) This section shall remain in effect only until December 1, 2027, and as of that date is repealed. | |
| 104 | 111 | ||
| 105 | - | 23688. (a) (1) For each taxable year beginning on or after January 1, 2022, and before January 1, 2027, there shall be allowed as a credit against the tax, as defined in Section 23036, an amount equal to the amount specified in paragraph (2) for a qualified expenditure paid or incurred by the qualified taxpayer during the taxable year.(2) (A) The amount of the credit allowed pursuant to this section for the taxable year shall be equal to 50 percent of the amount paid or incurred by a qualified taxpayer during the taxable year for a qualified expenditure.(B) The amount of the credit allowed to a qualified taxpayer shall not exceed nine thousand dollars ($9,000) per taxable year.(b) For purposes of this section, the following definitions shall apply:(1) Designated wildfire zone means any of the following:(A) A high or very high fire hazard severity zone, as determined by the Department of Forestry and Fire Protection pursuant to Section 51178 of the Government Code.(B) A high or very high fire hazard severity zone as indicated on maps adopted by the Department of Forestry and Fire Protection pursuant to Section 4202 of the Public Resources Code.(C) An area affected by four | |
| 112 | + | 23688. (a) (1) For each taxable year beginning on or after January 1, 2022, and before January 1, 2027, there shall be allowed as a credit against the tax, as defined in Section 23036, an amount equal to the amount specified in paragraph (2) for a qualified expenditure paid or incurred by the qualified taxpayer during the taxable year.(2) (A) The amount of the credit allowed pursuant to this section for the taxable year shall be equal to 50 percent of the amount paid or incurred by a qualified taxpayer during the taxable year for a qualified expenditure.(B) The amount of the credit allowed to a qualified taxpayer shall not exceed nine thousand dollars ($9,000) per taxable year.(b) For purposes of this section, the following definitions shall apply:(1) Designated wildfire zone means any of the following:(A) A high or very high fire hazard severity zone, as determined by the Department of Forestry and Fire Protection pursuant to Section 51178 of the Government Code.(B) A high or very high fire hazard severity zone as indicated on maps adopted by the Department of Forestry and Fire Protection pursuant to Section 4202 of the Public Resources Code.(C) An area affected by four or more public safety power shutoffs in the prior taxable year.(2) Public safety power shutoff means the proactive deenergization of electric facilities to mitigate wildfire risk caused by utility infrastructure.(3) Qualified taxpayer means a small business that incurs a qualified expenditure.(4) Qualified expenditure means the purchase of a backup electricity generator that does not exceed eighteen thousand dollars ($18,000) for use in a residence or commercial property in a designated wildfire zone.(5) Small business means a business that is all of the following: (A) Independently owned and operated. (B) Has fewer than 100 employees. (C) Has average annual gross receipts of fifteen million dollars ($15,000,000) or less over the previous three years. (c) In the case where the credit allowed by this section exceeds the net tax, the excess may be carried over to reduce the net tax in the following taxable year, and succeeding four years if necessary, until the credit is exhausted.(d) This section shall remain in effect only until December 1, 2027, and as of that date is repealed. | |
| 106 | 113 | ||
| 107 | 114 | ||
| 108 | 115 | ||
| 109 | 116 | 23688. (a) (1) For each taxable year beginning on or after January 1, 2022, and before January 1, 2027, there shall be allowed as a credit against the tax, as defined in Section 23036, an amount equal to the amount specified in paragraph (2) for a qualified expenditure paid or incurred by the qualified taxpayer during the taxable year. | |
| 110 | 117 | ||
| 111 | 118 | (2) (A) The amount of the credit allowed pursuant to this section for the taxable year shall be equal to 50 percent of the amount paid or incurred by a qualified taxpayer during the taxable year for a qualified expenditure. | |
| 112 | 119 | ||
| 113 | 120 | (B) The amount of the credit allowed to a qualified taxpayer shall not exceed nine thousand dollars ($9,000) per taxable year. | |
| 114 | 121 | ||
| 115 | 122 | (b) For purposes of this section, the following definitions shall apply: | |
| 116 | 123 | ||
| 117 | 124 | (1) Designated wildfire zone means any of the following: | |
| 118 | 125 | ||
| 119 | 126 | (A) A high or very high fire hazard severity zone, as determined by the Department of Forestry and Fire Protection pursuant to Section 51178 of the Government Code. | |
| 120 | 127 | ||
| 121 | 128 | (B) A high or very high fire hazard severity zone as indicated on maps adopted by the Department of Forestry and Fire Protection pursuant to Section 4202 of the Public Resources Code. | |
| 122 | 129 | ||
| 123 | - | (C) An area affected by four | |
| 130 | + | (C) An area affected by four or more public safety power shutoffs in the prior taxable year. | |
| 124 | 131 | ||
| 125 | 132 | (2) Public safety power shutoff means the proactive deenergization of electric facilities to mitigate wildfire risk caused by utility infrastructure. | |
| 126 | 133 | ||
| 127 | 134 | (3) Qualified taxpayer means a small business that incurs a qualified expenditure. | |
| 128 | 135 | ||
| 129 | 136 | (4) Qualified expenditure means the purchase of a backup electricity generator that does not exceed eighteen thousand dollars ($18,000) for use in a residence or commercial property in a designated wildfire zone. | |
| 130 | 137 | ||
| 131 | 138 | (5) Small business means a business that is all of the following: | |
| 132 | 139 | ||
| 133 | 140 | (A) Independently owned and operated. | |
| 134 | 141 | ||
| 135 | 142 | (B) Has fewer than 100 employees. | |
| 136 | 143 | ||
| 137 | 144 | (C) Has average annual gross receipts of fifteen million dollars ($15,000,000) or less over the previous three years. | |
| 138 | 145 | ||
| 139 | 146 | (c) In the case where the credit allowed by this section exceeds the net tax, the excess may be carried over to reduce the net tax in the following taxable year, and succeeding four years if necessary, until the credit is exhausted. | |
| 140 | 147 | ||
| 141 | 148 | (d) This section shall remain in effect only until December 1, 2027, and as of that date is repealed. | |
| 142 | 149 | ||
| 143 | 150 | SEC. 3. (a) For the purposes of complying with Section 41 of the Revenue and Taxation Code, the Legislature finds and declares the following:(1) The goal, purpose, or objective of Sections 17053.48 and 23688 of the Revenue and Taxation Code, as added by this act, hereafter the credit, is to encourage the purchase of backup electricity generators that are necessary to protect the health and safety of residents and businesses in designated wildfire zones.(2) The performance indicator for the Legislature to use when measuring whether the credit meets the goal, purpose, or objective specified in paragraph (1) is how many taxpayers are allowed the credits.(b) (1) The Franchise Tax Board shall annually publish anonymized data on the credit through the 2027 calendar year.(2) The reporting requirements of this subdivision shall be treated as an exception to Section 19542 of the Revenue and Taxation Code. | |
| 144 | 151 | ||
| 145 | 152 | SEC. 3. (a) For the purposes of complying with Section 41 of the Revenue and Taxation Code, the Legislature finds and declares the following:(1) The goal, purpose, or objective of Sections 17053.48 and 23688 of the Revenue and Taxation Code, as added by this act, hereafter the credit, is to encourage the purchase of backup electricity generators that are necessary to protect the health and safety of residents and businesses in designated wildfire zones.(2) The performance indicator for the Legislature to use when measuring whether the credit meets the goal, purpose, or objective specified in paragraph (1) is how many taxpayers are allowed the credits.(b) (1) The Franchise Tax Board shall annually publish anonymized data on the credit through the 2027 calendar year.(2) The reporting requirements of this subdivision shall be treated as an exception to Section 19542 of the Revenue and Taxation Code. | |
| 146 | 153 | ||
| 147 | 154 | SEC. 3. (a) For the purposes of complying with Section 41 of the Revenue and Taxation Code, the Legislature finds and declares the following: | |
| 148 | 155 | ||
| 149 | 156 | ### SEC. 3. | |
| 150 | 157 | ||
| 151 | 158 | (1) The goal, purpose, or objective of Sections 17053.48 and 23688 of the Revenue and Taxation Code, as added by this act, hereafter the credit, is to encourage the purchase of backup electricity generators that are necessary to protect the health and safety of residents and businesses in designated wildfire zones. | |
| 152 | 159 | ||
| 153 | 160 | (2) The performance indicator for the Legislature to use when measuring whether the credit meets the goal, purpose, or objective specified in paragraph (1) is how many taxpayers are allowed the credits. | |
| 154 | 161 | ||
| 155 | 162 | (b) (1) The Franchise Tax Board shall annually publish anonymized data on the credit through the 2027 calendar year. | |
| 156 | 163 | ||
| 157 | 164 | (2) The reporting requirements of this subdivision shall be treated as an exception to Section 19542 of the Revenue and Taxation Code. | |
| 158 | 165 | ||
| 159 | 166 | SEC. 4. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. | |
| 160 | 167 | ||
| 161 | 168 | SEC. 4. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. | |
| 162 | 169 | ||
| 163 | 170 | SEC. 4. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. | |
| 164 | 171 | ||
| 165 | 172 | ### SEC. 4. | |
| 173 | + | ||
| 174 | + | ||
| 175 | + | ||
| 176 | + | ||
| 177 | + | ||
| 178 | + | Persons who have paid a tax for diesel fuel lost, sold, or removed as provided in paragraph (4) of subdivision (a), or used in a nontaxable use, other than on a farm for farming purposes or in an exempt bus operation, shall, except as otherwise provided in this part, be reimbursed and repaid the amount of the tax. | |
| 179 | + | ||
| 180 | + | ||
| 181 | + | ||
| 182 | + | (a)Except as otherwise provided in subdivision (b), a claim for refund with respect to diesel fuel is allowed under this section only if all of the following apply: | |
| 183 | + | ||
| 184 | + | ||
| 185 | + | ||
| 186 | + | (1)Tax was imposed on the diesel fuel to which the claim relates. | |
| 187 | + | ||
| 188 | + | ||
| 189 | + | ||
| 190 | + | (2)The claimant bought or produced the diesel fuel and did not sell or resell it in this state except as provided in paragraph (4). | |
| 191 | + | ||
| 192 | + | ||
| 193 | + | ||
| 194 | + | (3)The claimant has filed a timely claim for refund that contains the information required under subdivision (b) and the claim is supported by the original invoice or original invoice facsimile retained in an alternative storage media showing the purchase. If no original invoice was created, electronic invoicing shall be accepted as reflected by a computerized facsimile when accompanied by an original copy of the bill of lading or fuel manifest that can be directly tied to the electronic invoice. | |
| 195 | + | ||
| 196 | + | ||
| 197 | + | ||
| 198 | + | (4)The diesel fuel was any of the following: | |
| 199 | + | ||
| 200 | + | ||
| 201 | + | ||
| 202 | + | (A)Used for purposes other than operating motor vehicles upon the public highways of the state. | |
| 203 | + | ||
| 204 | + | ||
| 205 | + | ||
| 206 | + | (B)Exported for use outside of this state. Diesel fuel carried from this state in the fuel tank of a motor vehicle is not deemed to be exported from this state unless the diesel fuel becomes subject to tax as an import under the laws of the destination state. | |
| 207 | + | ||
| 208 | + | ||
| 209 | + | ||
| 210 | + | (C)Used in any construction equipment that is exempt from vehicle registration pursuant to the Vehicle Code, while operated within the confines and limits of a construction project. | |
| 211 | + | ||
| 212 | + | ||
| 213 | + | ||
| 214 | + | (D)Used in the operation of a motor vehicle on any highway that is under the jurisdiction of the United States Department of Agriculture and with respect to the use of the highway the claimant pays, or contributes to, the cost of construction or maintenance thereof pursuant to an agreement with, or permission of, the United States Department of Agriculture. | |
| 215 | + | ||
| 216 | + | ||
| 217 | + | ||
| 218 | + | (E)Used in any motor vehicle owned by any county, city and county, city, district, or other political subdivision or public agency when operated by it over any highway constructed and maintained by the United States or any department or agency thereof within a military reservation in this state. If the motor vehicle is operated both over the highway and over a public highway outside the military reservation in a continuous trip the tax shall not be refunded as to that portion of the diesel fuel used to operate the vehicle over the public highway outside the military reservation. | |
| 219 | + | ||
| 220 | + | ||
| 221 | + | ||
| 222 | + | Nothing contained in this section shall be construed as a refund of the tax for the use of diesel fuel in any motor vehicle operated upon a public highway within a military reservation, which highway is constructed or maintained by this state or any political subdivision thereof. | |
| 223 | + | ||
| 224 | + | ||
| 225 | + | ||
| 226 | + | As used in this section, military reservation includes any establishment of the United States Government or any agency thereof used by the Armed Forces of the United States for military, air, or naval operations, including research projects. | |
| 227 | + | ||
| 228 | + | ||
| 229 | + | ||
| 230 | + | (F)Sold by a supplier and which was sold to any consulate officer or consulate employee under circumstances which would have entitled the supplier to an exemption under paragraph (6) of subdivision (a) of Section 60100 if the supplier had sold the diesel fuel directly to the consulate officer or consulate employee. | |
| 231 | + | ||
| 232 | + | ||
| 233 | + | ||
| 234 | + | (G)Lost in the ordinary course of handling, transportation, or storage. | |
| 235 | + | ||
| 236 | + | ||
| 237 | + | ||
| 238 | + | (H)(i)Sold by a person to the United States and its agencies and instrumentalities under circumstances that would have entitled that person to an exemption from the payment of diesel fuel tax under Section 60100 had that person been the supplier of this diesel fuel. | |
| 239 | + | ||
| 240 | + | ||
| 241 | + | ||
| 242 | + | (ii)Sold by a supplier and which was sold by credit card to the United States and its agencies and instrumentalities under circumstances which would have entitled the supplier to an exemption under Section 60100 if the supplier had sold the diesel fuel directly to the United States and its agencies and instrumentalities. | |
| 243 | + | ||
| 244 | + | ||
| 245 | + | ||
| 246 | + | (I)Sold by a person to a train operator for use in a diesel-powered train or for other off-highway use under circumstances that would have entitled that person to an exemption from the payment of diesel fuel tax under Section 60100 had that person been the supplier of this diesel fuel. | |
| 247 | + | ||
| 248 | + | ||
| 249 | + | ||
| 250 | + | (J)Removed from an approved terminal at the terminal rack, but only to the extent that the supplier can show that the tax on the same amount of diesel fuel has been paid more than one time by the same supplier. | |
| 251 | + | ||
| 252 | + | ||
| 253 | + | ||
| 254 | + | (b)Where tax is not imposed on dyed blended biodiesel fuel or dyed blended renewable diesel fuel upon removal from an approved terminal at the terminal rack, if tax was previously imposed on the biodiesel or renewable diesel fuel portion of the dyed blended biodiesel or renewable diesel fuel, then, pursuant to paragraph (1) of subdivision (a), a claim for refund is allowed for the tax that was paid on that biodiesel or renewable diesel fuel, but only to the extent a supplier can show that the tax on that biodiesel or renewable diesel fuel has been paid by the same supplier. | |
| 255 | + | ||
| 256 | + | ||
| 257 | + | ||
| 258 | + | (c)Each claim for refund under this section shall contain the following information with respect to all of the diesel fuel covered by the claim: | |
| 259 | + | ||
| 260 | + | ||
| 261 | + | ||
| 262 | + | (1)The name, address, telephone number, and permit number of the person that sold the diesel fuel to the claimant and the date of the purchase. | |
| 263 | + | ||
| 264 | + | ||
| 265 | + | ||
| 266 | + | (2)A statement by the claimant that the diesel fuel covered by the claim did not contain visible evidence of dye. | |
| 267 | + | ||
| 268 | + | ||
| 269 | + | ||
| 270 | + | (3)A statement, which may appear on the invoice, original invoice facsimile, or similar document, by the person that sold the diesel fuel to the claimant that the diesel fuel sold did not contain visible evidence of dye. | |
| 271 | + | ||
| 272 | + | ||
| 273 | + | ||
| 274 | + | (4)The total amount of diesel fuel covered by the claim. | |
| 275 | + | ||
| 276 | + | ||
| 277 | + | ||
| 278 | + | (5)The use made of the diesel fuel covered by the claim described by reference to specific categories listed in paragraph (4) of subdivision (a). | |
| 279 | + | ||
| 280 | + | ||
| 281 | + | ||
| 282 | + | (6)If the diesel fuel covered by the claim was exported, a statement that the claimant has the proof of exportation. | |
| 283 | + | ||
| 284 | + | ||
| 285 | + | ||
| 286 | + | (d)Each claim for refund under this section shall be made on a form prescribed by the board and shall be filed for a calendar year. If, at the close of any of the first three quarters of the calendar year, more than seven hundred fifty dollars ($750) is refundable under this section with respect to diesel fuel used or exported during that quarter or any prior quarter during the calendar year, and for which no other claim has been filed, a claim may be filed for the quarterly period. To facilitate the administration of this section, the board may require the filing of claims for refund for other than yearly periods. |