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| 1 | + | CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Assembly Bill No. 291Introduced by Assembly Member SeyartoJanuary 21, 2021 An act to add and repeal Section 17140.6 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. LEGISLATIVE COUNSEL'S DIGESTAB 291, as introduced, Seyarto. Income taxation: exclusion: military survivor benefits.The Personal Income Tax Law, in modified conformity with federal law, generally defines gross income as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income for purposes of computing tax liability. 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. This bill, for taxable years beginning on or after January 1, 2021, and before January 1, 2026, would provide an exclusion from gross income for all survivor benefits or payments received on or after January 1, 2021, and before January 1, 2026, under the federal Survivor Benefit Plan. The bill would require the Franchise Tax Board to submit a report to the Legislature on the income brackets of taxpayers who claimed this exclusion, and would provide findings and declarations relating to the goals, purposes, and objectives of this exclusion. 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 17140.6 is added to the Revenue and Taxation Code, to read:17140.6. (a) For taxable years beginning on and after January 1, 2021, and before January 1, 2026, gross income does not include all survivor benefits or payments received on or after January 1, 2021, and before January 1, 2026, under a Survivor Benefit Plan established pursuant to Subchapter II (commencing with Section 1447) of Chapter 73 of Part II of Subtitle A of Title 10 of the United States Code, relating to survivor benefit plans. (b) (1) For the purposes of complying with Section 41, the Legislature finds and declares that the goals, purposes, and objectives of this exclusion are both of the following:(A) To recognize the loss and sacrifice of our military families and give them the support that our community owes.(B) To provide some financial relief to families that have experienced not only the loss of a loved one, but also often the loss of the sole income of the family, and who are now trying to make ends meet on a portion of that original income.(2) The Legislature shall use income reporting for the exclusion provided by the Franchise Tax Board as performance indicators to measure whether the exclusion meets the goals, purposes, and objectives stated in paragraph (1).(3) The Franchise Tax Board shall determine the income brackets of individuals who claimed the exclusion allowed by this section and, notwithstanding Section 19542, shall provide that information to the Legislature in an annual report, submitted pursuant to Section 9795 of the Government Code, to assist the Legislature in determining whether the exclusion is helping families that are financially struggling through the loss of a service member or veteran. (c) This section shall remain in effect only until December 1, 2026, and as of that date is repealed.SEC. 2. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. | |
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| 3 | + | CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Assembly Bill No. 291Introduced by Assembly Member SeyartoJanuary 21, 2021 An act to add and repeal Section 17140.6 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. LEGISLATIVE COUNSEL'S DIGESTAB 291, as introduced, Seyarto. Income taxation: exclusion: military survivor benefits.The Personal Income Tax Law, in modified conformity with federal law, generally defines gross income as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income for purposes of computing tax liability. 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. This bill, for taxable years beginning on or after January 1, 2021, and before January 1, 2026, would provide an exclusion from gross income for all survivor benefits or payments received on or after January 1, 2021, and before January 1, 2026, under the federal Survivor Benefit Plan. The bill would require the Franchise Tax Board to submit a report to the Legislature on the income brackets of taxpayers who claimed this exclusion, and would provide findings and declarations relating to the goals, purposes, and objectives of this exclusion. This bill would take effect immediately as a tax levy.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO | |
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| 5 | - | Amended IN Assembly February 24, 2021 | |
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| 7 | - | Amended IN Assembly February 24, 2021 | |
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| 7 | + | ||
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| 9 | 9 | CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION | |
| 10 | 10 | ||
| 11 | 11 | Assembly Bill | |
| 12 | 12 | ||
| 13 | 13 | No. 291 | |
| 14 | 14 | ||
| 15 | - | Introduced by Assembly Member | |
| 15 | + | Introduced by Assembly Member SeyartoJanuary 21, 2021 | |
| 16 | 16 | ||
| 17 | - | Introduced by Assembly Member Seyarto | |
| 17 | + | Introduced by Assembly Member Seyarto | |
| 18 | 18 | January 21, 2021 | |
| 19 | 19 | ||
| 20 | 20 | An act to add and repeal Section 17140.6 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. | |
| 21 | 21 | ||
| 22 | 22 | LEGISLATIVE COUNSEL'S DIGEST | |
| 23 | 23 | ||
| 24 | 24 | ## LEGISLATIVE COUNSEL'S DIGEST | |
| 25 | 25 | ||
| 26 | - | AB 291, as | |
| 26 | + | AB 291, as introduced, Seyarto. Income taxation: exclusion: military survivor benefits. | |
| 27 | 27 | ||
| 28 | - | The Personal Income Tax Law, in modified conformity with federal law, generally defines gross income as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income for purposes of computing tax liability. 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. This bill, for taxable years beginning on or after January 1, 2021, and before January 1, 2026, would provide an exclusion from gross income for all survivor benefits or payments received on or after January 1, 2021, and before January 1, 2026, under the federal Survivor Benefit Plan. The bill would require the Franchise Tax Board to submit | |
| 28 | + | The Personal Income Tax Law, in modified conformity with federal law, generally defines gross income as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income for purposes of computing tax liability. 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. This bill, for taxable years beginning on or after January 1, 2021, and before January 1, 2026, would provide an exclusion from gross income for all survivor benefits or payments received on or after January 1, 2021, and before January 1, 2026, under the federal Survivor Benefit Plan. The bill would require the Franchise Tax Board to submit a report to the Legislature on the income brackets of taxpayers who claimed this exclusion, and would provide findings and declarations relating to the goals, purposes, and objectives of this exclusion. This bill would take effect immediately as a tax levy. | |
| 29 | 29 | ||
| 30 | 30 | The Personal Income Tax Law, in modified conformity with federal law, generally defines gross income as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income for purposes of computing tax liability. 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. | |
| 31 | 31 | ||
| 32 | - | This bill, for taxable years beginning on or after January 1, 2021, and before January 1, 2026, would provide an exclusion from gross income for all survivor benefits or payments received on or after January 1, 2021, and before January 1, 2026, under the federal Survivor Benefit Plan. The bill would require the Franchise Tax Board to submit | |
| 32 | + | This bill, for taxable years beginning on or after January 1, 2021, and before January 1, 2026, would provide an exclusion from gross income for all survivor benefits or payments received on or after January 1, 2021, and before January 1, 2026, under the federal Survivor Benefit Plan. The bill would require the Franchise Tax Board to submit a report to the Legislature on the income brackets of taxpayers who claimed this exclusion, and would provide findings and declarations relating to the goals, purposes, and objectives of this exclusion. | |
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| 34 | 34 | This bill would take effect immediately as a tax levy. | |
| 35 | 35 | ||
| 36 | 36 | ## Digest Key | |
| 37 | 37 | ||
| 38 | 38 | ## Bill Text | |
| 39 | 39 | ||
| 40 | - | The people of the State of California do enact as follows:SECTION 1. Section 17140.6 is added to the Revenue and Taxation Code, to read:17140.6. (a) For taxable years beginning on and after January 1, 2021, and before January 1, 2026, gross income does not include all survivor benefits or payments received on or after January 1, 2021, and before January 1, 2026, under a Survivor Benefit Plan established pursuant to Subchapter II (commencing with Section 1447) of Chapter 73 of Part II of Subtitle A of Title 10 of the United States Code, relating to survivor benefit plans. (b) (1) For the purposes of complying with Section 41, the Legislature finds and declares that the goals, purposes, and objectives of this exclusion are both of the following:(A) To recognize the loss and sacrifice of our military families and give them the support that our community owes.(B) To provide some financial relief to families that have experienced not only the loss of a loved one, but also often the loss of the sole income of the family, and who are now trying to make ends meet on a portion of that original income.(2) The Legislature shall use income reporting for the exclusion provided by the Franchise Tax Board as performance indicators to measure whether the exclusion meets the goals, purposes, and objectives stated in paragraph (1).(3) The Franchise Tax Board shall determine the income brackets of individuals who claimed the exclusion allowed by this section and, notwithstanding Section 19542, | |
| 40 | + | The people of the State of California do enact as follows:SECTION 1. Section 17140.6 is added to the Revenue and Taxation Code, to read:17140.6. (a) For taxable years beginning on and after January 1, 2021, and before January 1, 2026, gross income does not include all survivor benefits or payments received on or after January 1, 2021, and before January 1, 2026, under a Survivor Benefit Plan established pursuant to Subchapter II (commencing with Section 1447) of Chapter 73 of Part II of Subtitle A of Title 10 of the United States Code, relating to survivor benefit plans. (b) (1) For the purposes of complying with Section 41, the Legislature finds and declares that the goals, purposes, and objectives of this exclusion are both of the following:(A) To recognize the loss and sacrifice of our military families and give them the support that our community owes.(B) To provide some financial relief to families that have experienced not only the loss of a loved one, but also often the loss of the sole income of the family, and who are now trying to make ends meet on a portion of that original income.(2) The Legislature shall use income reporting for the exclusion provided by the Franchise Tax Board as performance indicators to measure whether the exclusion meets the goals, purposes, and objectives stated in paragraph (1).(3) The Franchise Tax Board shall determine the income brackets of individuals who claimed the exclusion allowed by this section and, notwithstanding Section 19542, shall provide that information to the Legislature in an annual report, submitted pursuant to Section 9795 of the Government Code, to assist the Legislature in determining whether the exclusion is helping families that are financially struggling through the loss of a service member or veteran. (c) This section shall remain in effect only until December 1, 2026, and as of that date is repealed.SEC. 2. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. | |
| 41 | 41 | ||
| 42 | 42 | The people of the State of California do enact as follows: | |
| 43 | 43 | ||
| 44 | 44 | ## The people of the State of California do enact as follows: | |
| 45 | 45 | ||
| 46 | - | SECTION 1. Section 17140.6 is added to the Revenue and Taxation Code, to read:17140.6. (a) For taxable years beginning on and after January 1, 2021, and before January 1, 2026, gross income does not include all survivor benefits or payments received on or after January 1, 2021, and before January 1, 2026, under a Survivor Benefit Plan established pursuant to Subchapter II (commencing with Section 1447) of Chapter 73 of Part II of Subtitle A of Title 10 of the United States Code, relating to survivor benefit plans. (b) (1) For the purposes of complying with Section 41, the Legislature finds and declares that the goals, purposes, and objectives of this exclusion are both of the following:(A) To recognize the loss and sacrifice of our military families and give them the support that our community owes.(B) To provide some financial relief to families that have experienced not only the loss of a loved one, but also often the loss of the sole income of the family, and who are now trying to make ends meet on a portion of that original income.(2) The Legislature shall use income reporting for the exclusion provided by the Franchise Tax Board as performance indicators to measure whether the exclusion meets the goals, purposes, and objectives stated in paragraph (1).(3) The Franchise Tax Board shall determine the income brackets of individuals who claimed the exclusion allowed by this section and, notwithstanding Section 19542, | |
| 46 | + | SECTION 1. Section 17140.6 is added to the Revenue and Taxation Code, to read:17140.6. (a) For taxable years beginning on and after January 1, 2021, and before January 1, 2026, gross income does not include all survivor benefits or payments received on or after January 1, 2021, and before January 1, 2026, under a Survivor Benefit Plan established pursuant to Subchapter II (commencing with Section 1447) of Chapter 73 of Part II of Subtitle A of Title 10 of the United States Code, relating to survivor benefit plans. (b) (1) For the purposes of complying with Section 41, the Legislature finds and declares that the goals, purposes, and objectives of this exclusion are both of the following:(A) To recognize the loss and sacrifice of our military families and give them the support that our community owes.(B) To provide some financial relief to families that have experienced not only the loss of a loved one, but also often the loss of the sole income of the family, and who are now trying to make ends meet on a portion of that original income.(2) The Legislature shall use income reporting for the exclusion provided by the Franchise Tax Board as performance indicators to measure whether the exclusion meets the goals, purposes, and objectives stated in paragraph (1).(3) The Franchise Tax Board shall determine the income brackets of individuals who claimed the exclusion allowed by this section and, notwithstanding Section 19542, shall provide that information to the Legislature in an annual report, submitted pursuant to Section 9795 of the Government Code, to assist the Legislature in determining whether the exclusion is helping families that are financially struggling through the loss of a service member or veteran. (c) This section shall remain in effect only until December 1, 2026, and as of that date is repealed. | |
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| 48 | 48 | SECTION 1. Section 17140.6 is added to the Revenue and Taxation Code, to read: | |
| 49 | 49 | ||
| 50 | 50 | ### SECTION 1. | |
| 51 | 51 | ||
| 52 | - | 17140.6. (a) For taxable years beginning on and after January 1, 2021, and before January 1, 2026, gross income does not include all survivor benefits or payments received on or after January 1, 2021, and before January 1, 2026, under a Survivor Benefit Plan established pursuant to Subchapter II (commencing with Section 1447) of Chapter 73 of Part II of Subtitle A of Title 10 of the United States Code, relating to survivor benefit plans. (b) (1) For the purposes of complying with Section 41, the Legislature finds and declares that the goals, purposes, and objectives of this exclusion are both of the following:(A) To recognize the loss and sacrifice of our military families and give them the support that our community owes.(B) To provide some financial relief to families that have experienced not only the loss of a loved one, but also often the loss of the sole income of the family, and who are now trying to make ends meet on a portion of that original income.(2) The Legislature shall use income reporting for the exclusion provided by the Franchise Tax Board as performance indicators to measure whether the exclusion meets the goals, purposes, and objectives stated in paragraph (1).(3) The Franchise Tax Board shall determine the income brackets of individuals who claimed the exclusion allowed by this section and, notwithstanding Section 19542, | |
| 52 | + | 17140.6. (a) For taxable years beginning on and after January 1, 2021, and before January 1, 2026, gross income does not include all survivor benefits or payments received on or after January 1, 2021, and before January 1, 2026, under a Survivor Benefit Plan established pursuant to Subchapter II (commencing with Section 1447) of Chapter 73 of Part II of Subtitle A of Title 10 of the United States Code, relating to survivor benefit plans. (b) (1) For the purposes of complying with Section 41, the Legislature finds and declares that the goals, purposes, and objectives of this exclusion are both of the following:(A) To recognize the loss and sacrifice of our military families and give them the support that our community owes.(B) To provide some financial relief to families that have experienced not only the loss of a loved one, but also often the loss of the sole income of the family, and who are now trying to make ends meet on a portion of that original income.(2) The Legislature shall use income reporting for the exclusion provided by the Franchise Tax Board as performance indicators to measure whether the exclusion meets the goals, purposes, and objectives stated in paragraph (1).(3) The Franchise Tax Board shall determine the income brackets of individuals who claimed the exclusion allowed by this section and, notwithstanding Section 19542, shall provide that information to the Legislature in an annual report, submitted pursuant to Section 9795 of the Government Code, to assist the Legislature in determining whether the exclusion is helping families that are financially struggling through the loss of a service member or veteran. (c) This section shall remain in effect only until December 1, 2026, and as of that date is repealed. | |
| 53 | 53 | ||
| 54 | - | 17140.6. (a) For taxable years beginning on and after January 1, 2021, and before January 1, 2026, gross income does not include all survivor benefits or payments received on or after January 1, 2021, and before January 1, 2026, under a Survivor Benefit Plan established pursuant to Subchapter II (commencing with Section 1447) of Chapter 73 of Part II of Subtitle A of Title 10 of the United States Code, relating to survivor benefit plans. (b) (1) For the purposes of complying with Section 41, the Legislature finds and declares that the goals, purposes, and objectives of this exclusion are both of the following:(A) To recognize the loss and sacrifice of our military families and give them the support that our community owes.(B) To provide some financial relief to families that have experienced not only the loss of a loved one, but also often the loss of the sole income of the family, and who are now trying to make ends meet on a portion of that original income.(2) The Legislature shall use income reporting for the exclusion provided by the Franchise Tax Board as performance indicators to measure whether the exclusion meets the goals, purposes, and objectives stated in paragraph (1).(3) The Franchise Tax Board shall determine the income brackets of individuals who claimed the exclusion allowed by this section and, notwithstanding Section 19542, | |
| 54 | + | 17140.6. (a) For taxable years beginning on and after January 1, 2021, and before January 1, 2026, gross income does not include all survivor benefits or payments received on or after January 1, 2021, and before January 1, 2026, under a Survivor Benefit Plan established pursuant to Subchapter II (commencing with Section 1447) of Chapter 73 of Part II of Subtitle A of Title 10 of the United States Code, relating to survivor benefit plans. (b) (1) For the purposes of complying with Section 41, the Legislature finds and declares that the goals, purposes, and objectives of this exclusion are both of the following:(A) To recognize the loss and sacrifice of our military families and give them the support that our community owes.(B) To provide some financial relief to families that have experienced not only the loss of a loved one, but also often the loss of the sole income of the family, and who are now trying to make ends meet on a portion of that original income.(2) The Legislature shall use income reporting for the exclusion provided by the Franchise Tax Board as performance indicators to measure whether the exclusion meets the goals, purposes, and objectives stated in paragraph (1).(3) The Franchise Tax Board shall determine the income brackets of individuals who claimed the exclusion allowed by this section and, notwithstanding Section 19542, shall provide that information to the Legislature in an annual report, submitted pursuant to Section 9795 of the Government Code, to assist the Legislature in determining whether the exclusion is helping families that are financially struggling through the loss of a service member or veteran. (c) This section shall remain in effect only until December 1, 2026, and as of that date is repealed. | |
| 55 | 55 | ||
| 56 | - | 17140.6. (a) For taxable years beginning on and after January 1, 2021, and before January 1, 2026, gross income does not include all survivor benefits or payments received on or after January 1, 2021, and before January 1, 2026, under a Survivor Benefit Plan established pursuant to Subchapter II (commencing with Section 1447) of Chapter 73 of Part II of Subtitle A of Title 10 of the United States Code, relating to survivor benefit plans. (b) (1) For the purposes of complying with Section 41, the Legislature finds and declares that the goals, purposes, and objectives of this exclusion are both of the following:(A) To recognize the loss and sacrifice of our military families and give them the support that our community owes.(B) To provide some financial relief to families that have experienced not only the loss of a loved one, but also often the loss of the sole income of the family, and who are now trying to make ends meet on a portion of that original income.(2) The Legislature shall use income reporting for the exclusion provided by the Franchise Tax Board as performance indicators to measure whether the exclusion meets the goals, purposes, and objectives stated in paragraph (1).(3) The Franchise Tax Board shall determine the income brackets of individuals who claimed the exclusion allowed by this section and, notwithstanding Section 19542, | |
| 56 | + | 17140.6. (a) For taxable years beginning on and after January 1, 2021, and before January 1, 2026, gross income does not include all survivor benefits or payments received on or after January 1, 2021, and before January 1, 2026, under a Survivor Benefit Plan established pursuant to Subchapter II (commencing with Section 1447) of Chapter 73 of Part II of Subtitle A of Title 10 of the United States Code, relating to survivor benefit plans. (b) (1) For the purposes of complying with Section 41, the Legislature finds and declares that the goals, purposes, and objectives of this exclusion are both of the following:(A) To recognize the loss and sacrifice of our military families and give them the support that our community owes.(B) To provide some financial relief to families that have experienced not only the loss of a loved one, but also often the loss of the sole income of the family, and who are now trying to make ends meet on a portion of that original income.(2) The Legislature shall use income reporting for the exclusion provided by the Franchise Tax Board as performance indicators to measure whether the exclusion meets the goals, purposes, and objectives stated in paragraph (1).(3) The Franchise Tax Board shall determine the income brackets of individuals who claimed the exclusion allowed by this section and, notwithstanding Section 19542, shall provide that information to the Legislature in an annual report, submitted pursuant to Section 9795 of the Government Code, to assist the Legislature in determining whether the exclusion is helping families that are financially struggling through the loss of a service member or veteran. (c) This section shall remain in effect only until December 1, 2026, and as of that date is repealed. | |
| 57 | 57 | ||
| 58 | 58 | ||
| 59 | 59 | ||
| 60 | 60 | 17140.6. (a) For taxable years beginning on and after January 1, 2021, and before January 1, 2026, gross income does not include all survivor benefits or payments received on or after January 1, 2021, and before January 1, 2026, under a Survivor Benefit Plan established pursuant to Subchapter II (commencing with Section 1447) of Chapter 73 of Part II of Subtitle A of Title 10 of the United States Code, relating to survivor benefit plans. | |
| 61 | 61 | ||
| 62 | 62 | (b) (1) For the purposes of complying with Section 41, the Legislature finds and declares that the goals, purposes, and objectives of this exclusion are both of the following: | |
| 63 | 63 | ||
| 64 | 64 | (A) To recognize the loss and sacrifice of our military families and give them the support that our community owes. | |
| 65 | 65 | ||
| 66 | 66 | (B) To provide some financial relief to families that have experienced not only the loss of a loved one, but also often the loss of the sole income of the family, and who are now trying to make ends meet on a portion of that original income. | |
| 67 | 67 | ||
| 68 | 68 | (2) The Legislature shall use income reporting for the exclusion provided by the Franchise Tax Board as performance indicators to measure whether the exclusion meets the goals, purposes, and objectives stated in paragraph (1). | |
| 69 | 69 | ||
| 70 | - | (3) The Franchise Tax Board shall determine the income brackets of individuals who claimed the exclusion allowed by this section and, notwithstanding Section 19542, and shall provide that information to the Legislature in an annual report, submitted on or before December 1, 2025, and pursuant to Section 9795 of the Government Code, to assist the Legislature in determining whether the exclusion is helping families that are financially struggling through the loss of a service member or veteran. | |
| 71 | - | ||
| 72 | - | (4) The disclosure provisions of this subdivision shall be treated as an exception to Section 19542 under Article 2 (commencing with Section 19542) of Chapter 7 of Part 10.2. | |
| 70 | + | (3) The Franchise Tax Board shall determine the income brackets of individuals who claimed the exclusion allowed by this section and, notwithstanding Section 19542, shall provide that information to the Legislature in an annual report, submitted pursuant to Section 9795 of the Government Code, to assist the Legislature in determining whether the exclusion is helping families that are financially struggling through the loss of a service member or veteran. | |
| 73 | 71 | ||
| 74 | 72 | (c) This section shall remain in effect only until December 1, 2026, and as of that date is repealed. | |
| 75 | 73 | ||
| 76 | 74 | SEC. 2. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. | |
| 77 | 75 | ||
| 78 | 76 | SEC. 2. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. | |
| 79 | 77 | ||
| 80 | 78 | SEC. 2. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. | |
| 81 | 79 | ||
| 82 | 80 | ### SEC. 2. |