Amended IN Senate April 18, 2022 Amended IN Senate April 06, 2022 Amended IN Senate March 09, 2022 CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Senate Bill No. 834Introduced by Senator Wiener(Principal coauthor: Assembly Member Mullin)(Coauthors: Senators Becker, Hertzberg, Kamlager, Min, Newman, Portantino, Stern, and Umberg)(Coauthors: Assembly Members Berman, Cristina Garcia, Ting, and Wicks)January 05, 2022 An act to add Section 23703.6 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. taxation.LEGISLATIVE COUNSEL'S DIGESTSB 834, as amended, Wiener. Tax-exempt status: insurrection.The Corporation Tax Law, in modified conformity with federal law, provides an exemption from the taxes imposed by those laws for specified organizations. Existing law provides that tax-exempt status, under certain circumstances, may be suspended or revoked.Existing federal law defines various crimes against the established republican form of government, including treason, insurrection, and seditious conspiracy, as provided.This bill would authorize the Attorney General to make a finding that a tax-exempt organization has actively engaged in, or incited the active engagement in, acts or conspiracies defined as criminal under specified federal law, and likely to produce imminent violation of that federal law. The bill would require the Attorney General to notify the Franchise Tax Board of such a finding, and would require state the existing authority of the Franchise Tax Board to revoke the tax-exempt status of the organization found to be in violation.This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIII A of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature.This bill would take effect immediately as a tax levy.Digest Key Vote: TWO_THIRDSMAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. The Legislature finds and declares the following:(a) California grants special status to nonprofit charitable organizations so that they may be exempt from paying state taxes. In addition, for certain nonprofit organizations, contributors may make donations that they may deduct for income tax purposes. These tax privileges, for both in-state and foreign nonprofits, are extended by the State of California, at the expense of its taxpayers, to support charitable organizations and the important work they do in our communities.(b) However, as the United States Supreme Court held in Bob Jones University v. United States (1983) 461 U.S. 574, entitlement to tax exemption depends on meeting certain common-law standards of charity, namely, that a nonprofit organization seeking tax-exempt status must serve a public purpose and not be contrary to established public policy.(c)As an application of this rule, Section 501(p) of the Internal Revenue Code and Section 23703.5 of the Revenue and Taxation Code order the suspension of tax-exempt status for nonprofit organizations supporting or engaging in illegal international terrorist activity.(d)The Legislature finds that the Revenue and Taxation Code should target not only organizations supporting or engaging in illegal international terrorist activity, but also organizations supporting or engaging in illegal activities in the United States that attack the rule of law, the will of the voters, and our republican form of government. (e)To that end, the(c) The federal government has defined the crimes of treason (Section 2381 of Title 18 of the United States Code), misprision of treason (Section 2382 of Title 18 of the United States Code), insurrection (Section 2383 of Title 18 of the United States Code), seditious conspiracy (Section 2384 of Title 18 of the United States Code), advocating overthrow of the government (Section 2385 of Title 18 of the United States Code), and advocating mutiny by members of the United States military (Section 2387 of Title 18 of the United States Code).(f)The Legislature finds that tax-exempt status, a privilege extended by the People of California to charitable organizations, should not be extended to nonprofit organizations engaged in these actions. Nor should an offending foreign nonprofit be permitted to raise funds in California.(d) It is the existing policy of the State of California, and within the authority of the Franchise Tax Board, to apply the same common law principles articulated in Bob Jones University v. United States (1983) 461 U.S. 574 to the granting of tax-exempt status under California law. (e) Consistent with this policy, the Legislature finds that the Franchise Tax Board has authority under state law to revoke the exempt status of nonprofit organizations inciting or actively engaged in the offenses listed above in subdivision (c). (f) Because of the importance of this policy, the Legislature is not only clarifying existing legal authority but specifying procedures related to the exercise of that authority. SEC. 2. Section 23703.6 is added to the Revenue and Taxation Code, to read:23703.6. (a) If the Attorney General determines that an organization exempt from tax under Section 23701 has actively engaged in, or incited the active engagement in, any of the acts or conspiracies defined as criminal under Section 2381, 2382, 2383, 2384, 2385, or 2387 of Title 18 of the United States Code that is directed to, and likely to produce, imminent violation of one or more of those sections, the Attorney General shall notify the Franchise Tax Board of that determination.(b) Upon receiving notification from the Attorney General, pursuant to subdivision (a), the Franchise Tax Board shall has authority under state law to revoke the exemption from tax under Section 23701 for the organization.(c) The Attorney General and the Franchise Tax Board may prescribe rules, guidelines, procedures, or other guidance to carry out the purposes of this section. (d) The authority of the Franchise Tax Board to revoke an exemption from tax, as described in subdivision (b), does not constitute a change in, but is declaratory of, existing law.SEC. 3.This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
Amended IN Senate April 18, 2022 Amended IN Senate April 06, 2022 Amended IN Senate March 09, 2022 CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Senate Bill No. 834Introduced by Senator Wiener(Principal coauthor: Assembly Member Mullin)(Coauthors: Senators Becker, Hertzberg, Kamlager, Min, Newman, Portantino, Stern, and Umberg)(Coauthors: Assembly Members Berman, Cristina Garcia, Ting, and Wicks)January 05, 2022 An act to add Section 23703.6 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. taxation.LEGISLATIVE COUNSEL'S DIGESTSB 834, as amended, Wiener. Tax-exempt status: insurrection.The Corporation Tax Law, in modified conformity with federal law, provides an exemption from the taxes imposed by those laws for specified organizations. Existing law provides that tax-exempt status, under certain circumstances, may be suspended or revoked.Existing federal law defines various crimes against the established republican form of government, including treason, insurrection, and seditious conspiracy, as provided.This bill would authorize the Attorney General to make a finding that a tax-exempt organization has actively engaged in, or incited the active engagement in, acts or conspiracies defined as criminal under specified federal law, and likely to produce imminent violation of that federal law. The bill would require the Attorney General to notify the Franchise Tax Board of such a finding, and would require state the existing authority of the Franchise Tax Board to revoke the tax-exempt status of the organization found to be in violation.This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIII A of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature.This bill would take effect immediately as a tax levy.Digest Key Vote: TWO_THIRDSMAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO
Amended IN Senate April 18, 2022 Amended IN Senate April 06, 2022 Amended IN Senate March 09, 2022
Amended IN Senate April 18, 2022
Amended IN Senate April 06, 2022
Amended IN Senate March 09, 2022
CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION
Senate Bill
No. 834
Introduced by Senator Wiener(Principal coauthor: Assembly Member Mullin)(Coauthors: Senators Becker, Hertzberg, Kamlager, Min, Newman, Portantino, Stern, and Umberg)(Coauthors: Assembly Members Berman, Cristina Garcia, Ting, and Wicks)January 05, 2022
Introduced by Senator Wiener(Principal coauthor: Assembly Member Mullin)(Coauthors: Senators Becker, Hertzberg, Kamlager, Min, Newman, Portantino, Stern, and Umberg)(Coauthors: Assembly Members Berman, Cristina Garcia, Ting, and Wicks)
January 05, 2022
An act to add Section 23703.6 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. taxation.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
SB 834, as amended, Wiener. Tax-exempt status: insurrection.
The Corporation Tax Law, in modified conformity with federal law, provides an exemption from the taxes imposed by those laws for specified organizations. Existing law provides that tax-exempt status, under certain circumstances, may be suspended or revoked.Existing federal law defines various crimes against the established republican form of government, including treason, insurrection, and seditious conspiracy, as provided.This bill would authorize the Attorney General to make a finding that a tax-exempt organization has actively engaged in, or incited the active engagement in, acts or conspiracies defined as criminal under specified federal law, and likely to produce imminent violation of that federal law. The bill would require the Attorney General to notify the Franchise Tax Board of such a finding, and would require state the existing authority of the Franchise Tax Board to revoke the tax-exempt status of the organization found to be in violation.This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIII A of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature.This bill would take effect immediately as a tax levy.
The Corporation Tax Law, in modified conformity with federal law, provides an exemption from the taxes imposed by those laws for specified organizations. Existing law provides that tax-exempt status, under certain circumstances, may be suspended or revoked.
Existing federal law defines various crimes against the established republican form of government, including treason, insurrection, and seditious conspiracy, as provided.
This bill would authorize the Attorney General to make a finding that a tax-exempt organization has actively engaged in, or incited the active engagement in, acts or conspiracies defined as criminal under specified federal law, and likely to produce imminent violation of that federal law. The bill would require the Attorney General to notify the Franchise Tax Board of such a finding, and would require state the existing authority of the Franchise Tax Board to revoke the tax-exempt status of the organization found to be in violation.
This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIII A of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature.
This bill would take effect immediately as a tax levy.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. The Legislature finds and declares the following:(a) California grants special status to nonprofit charitable organizations so that they may be exempt from paying state taxes. In addition, for certain nonprofit organizations, contributors may make donations that they may deduct for income tax purposes. These tax privileges, for both in-state and foreign nonprofits, are extended by the State of California, at the expense of its taxpayers, to support charitable organizations and the important work they do in our communities.(b) However, as the United States Supreme Court held in Bob Jones University v. United States (1983) 461 U.S. 574, entitlement to tax exemption depends on meeting certain common-law standards of charity, namely, that a nonprofit organization seeking tax-exempt status must serve a public purpose and not be contrary to established public policy.(c)As an application of this rule, Section 501(p) of the Internal Revenue Code and Section 23703.5 of the Revenue and Taxation Code order the suspension of tax-exempt status for nonprofit organizations supporting or engaging in illegal international terrorist activity.(d)The Legislature finds that the Revenue and Taxation Code should target not only organizations supporting or engaging in illegal international terrorist activity, but also organizations supporting or engaging in illegal activities in the United States that attack the rule of law, the will of the voters, and our republican form of government. (e)To that end, the(c) The federal government has defined the crimes of treason (Section 2381 of Title 18 of the United States Code), misprision of treason (Section 2382 of Title 18 of the United States Code), insurrection (Section 2383 of Title 18 of the United States Code), seditious conspiracy (Section 2384 of Title 18 of the United States Code), advocating overthrow of the government (Section 2385 of Title 18 of the United States Code), and advocating mutiny by members of the United States military (Section 2387 of Title 18 of the United States Code).(f)The Legislature finds that tax-exempt status, a privilege extended by the People of California to charitable organizations, should not be extended to nonprofit organizations engaged in these actions. Nor should an offending foreign nonprofit be permitted to raise funds in California.(d) It is the existing policy of the State of California, and within the authority of the Franchise Tax Board, to apply the same common law principles articulated in Bob Jones University v. United States (1983) 461 U.S. 574 to the granting of tax-exempt status under California law. (e) Consistent with this policy, the Legislature finds that the Franchise Tax Board has authority under state law to revoke the exempt status of nonprofit organizations inciting or actively engaged in the offenses listed above in subdivision (c). (f) Because of the importance of this policy, the Legislature is not only clarifying existing legal authority but specifying procedures related to the exercise of that authority. SEC. 2. Section 23703.6 is added to the Revenue and Taxation Code, to read:23703.6. (a) If the Attorney General determines that an organization exempt from tax under Section 23701 has actively engaged in, or incited the active engagement in, any of the acts or conspiracies defined as criminal under Section 2381, 2382, 2383, 2384, 2385, or 2387 of Title 18 of the United States Code that is directed to, and likely to produce, imminent violation of one or more of those sections, the Attorney General shall notify the Franchise Tax Board of that determination.(b) Upon receiving notification from the Attorney General, pursuant to subdivision (a), the Franchise Tax Board shall has authority under state law to revoke the exemption from tax under Section 23701 for the organization.(c) The Attorney General and the Franchise Tax Board may prescribe rules, guidelines, procedures, or other guidance to carry out the purposes of this section. (d) The authority of the Franchise Tax Board to revoke an exemption from tax, as described in subdivision (b), does not constitute a change in, but is declaratory of, existing law.SEC. 3.This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
The people of the State of California do enact as follows:
## The people of the State of California do enact as follows:
SECTION 1. The Legislature finds and declares the following:(a) California grants special status to nonprofit charitable organizations so that they may be exempt from paying state taxes. In addition, for certain nonprofit organizations, contributors may make donations that they may deduct for income tax purposes. These tax privileges, for both in-state and foreign nonprofits, are extended by the State of California, at the expense of its taxpayers, to support charitable organizations and the important work they do in our communities.(b) However, as the United States Supreme Court held in Bob Jones University v. United States (1983) 461 U.S. 574, entitlement to tax exemption depends on meeting certain common-law standards of charity, namely, that a nonprofit organization seeking tax-exempt status must serve a public purpose and not be contrary to established public policy.(c)As an application of this rule, Section 501(p) of the Internal Revenue Code and Section 23703.5 of the Revenue and Taxation Code order the suspension of tax-exempt status for nonprofit organizations supporting or engaging in illegal international terrorist activity.(d)The Legislature finds that the Revenue and Taxation Code should target not only organizations supporting or engaging in illegal international terrorist activity, but also organizations supporting or engaging in illegal activities in the United States that attack the rule of law, the will of the voters, and our republican form of government. (e)To that end, the(c) The federal government has defined the crimes of treason (Section 2381 of Title 18 of the United States Code), misprision of treason (Section 2382 of Title 18 of the United States Code), insurrection (Section 2383 of Title 18 of the United States Code), seditious conspiracy (Section 2384 of Title 18 of the United States Code), advocating overthrow of the government (Section 2385 of Title 18 of the United States Code), and advocating mutiny by members of the United States military (Section 2387 of Title 18 of the United States Code).(f)The Legislature finds that tax-exempt status, a privilege extended by the People of California to charitable organizations, should not be extended to nonprofit organizations engaged in these actions. Nor should an offending foreign nonprofit be permitted to raise funds in California.(d) It is the existing policy of the State of California, and within the authority of the Franchise Tax Board, to apply the same common law principles articulated in Bob Jones University v. United States (1983) 461 U.S. 574 to the granting of tax-exempt status under California law. (e) Consistent with this policy, the Legislature finds that the Franchise Tax Board has authority under state law to revoke the exempt status of nonprofit organizations inciting or actively engaged in the offenses listed above in subdivision (c). (f) Because of the importance of this policy, the Legislature is not only clarifying existing legal authority but specifying procedures related to the exercise of that authority.
SECTION 1. The Legislature finds and declares the following:(a) California grants special status to nonprofit charitable organizations so that they may be exempt from paying state taxes. In addition, for certain nonprofit organizations, contributors may make donations that they may deduct for income tax purposes. These tax privileges, for both in-state and foreign nonprofits, are extended by the State of California, at the expense of its taxpayers, to support charitable organizations and the important work they do in our communities.(b) However, as the United States Supreme Court held in Bob Jones University v. United States (1983) 461 U.S. 574, entitlement to tax exemption depends on meeting certain common-law standards of charity, namely, that a nonprofit organization seeking tax-exempt status must serve a public purpose and not be contrary to established public policy.(c)As an application of this rule, Section 501(p) of the Internal Revenue Code and Section 23703.5 of the Revenue and Taxation Code order the suspension of tax-exempt status for nonprofit organizations supporting or engaging in illegal international terrorist activity.(d)The Legislature finds that the Revenue and Taxation Code should target not only organizations supporting or engaging in illegal international terrorist activity, but also organizations supporting or engaging in illegal activities in the United States that attack the rule of law, the will of the voters, and our republican form of government. (e)To that end, the(c) The federal government has defined the crimes of treason (Section 2381 of Title 18 of the United States Code), misprision of treason (Section 2382 of Title 18 of the United States Code), insurrection (Section 2383 of Title 18 of the United States Code), seditious conspiracy (Section 2384 of Title 18 of the United States Code), advocating overthrow of the government (Section 2385 of Title 18 of the United States Code), and advocating mutiny by members of the United States military (Section 2387 of Title 18 of the United States Code).(f)The Legislature finds that tax-exempt status, a privilege extended by the People of California to charitable organizations, should not be extended to nonprofit organizations engaged in these actions. Nor should an offending foreign nonprofit be permitted to raise funds in California.(d) It is the existing policy of the State of California, and within the authority of the Franchise Tax Board, to apply the same common law principles articulated in Bob Jones University v. United States (1983) 461 U.S. 574 to the granting of tax-exempt status under California law. (e) Consistent with this policy, the Legislature finds that the Franchise Tax Board has authority under state law to revoke the exempt status of nonprofit organizations inciting or actively engaged in the offenses listed above in subdivision (c). (f) Because of the importance of this policy, the Legislature is not only clarifying existing legal authority but specifying procedures related to the exercise of that authority.
SECTION 1. The Legislature finds and declares the following:
### SECTION 1.
(a) California grants special status to nonprofit charitable organizations so that they may be exempt from paying state taxes. In addition, for certain nonprofit organizations, contributors may make donations that they may deduct for income tax purposes. These tax privileges, for both in-state and foreign nonprofits, are extended by the State of California, at the expense of its taxpayers, to support charitable organizations and the important work they do in our communities.
(b) However, as the United States Supreme Court held in Bob Jones University v. United States (1983) 461 U.S. 574, entitlement to tax exemption depends on meeting certain common-law standards of charity, namely, that a nonprofit organization seeking tax-exempt status must serve a public purpose and not be contrary to established public policy.
(c)As an application of this rule, Section 501(p) of the Internal Revenue Code and Section 23703.5 of the Revenue and Taxation Code order the suspension of tax-exempt status for nonprofit organizations supporting or engaging in illegal international terrorist activity.
(d)The Legislature finds that the Revenue and Taxation Code should target not only organizations supporting or engaging in illegal international terrorist activity, but also organizations supporting or engaging in illegal activities in the United States that attack the rule of law, the will of the voters, and our republican form of government.
(e)To that end, the
(c) The federal government has defined the crimes of treason (Section 2381 of Title 18 of the United States Code), misprision of treason (Section 2382 of Title 18 of the United States Code), insurrection (Section 2383 of Title 18 of the United States Code), seditious conspiracy (Section 2384 of Title 18 of the United States Code), advocating overthrow of the government (Section 2385 of Title 18 of the United States Code), and advocating mutiny by members of the United States military (Section 2387 of Title 18 of the United States Code).
(f)The Legislature finds that tax-exempt status, a privilege extended by the People of California to charitable organizations, should not be extended to nonprofit organizations engaged in these actions. Nor should an offending foreign nonprofit be permitted to raise funds in California.
(d) It is the existing policy of the State of California, and within the authority of the Franchise Tax Board, to apply the same common law principles articulated in Bob Jones University v. United States (1983) 461 U.S. 574 to the granting of tax-exempt status under California law.
(e) Consistent with this policy, the Legislature finds that the Franchise Tax Board has authority under state law to revoke the exempt status of nonprofit organizations inciting or actively engaged in the offenses listed above in subdivision (c).
(f) Because of the importance of this policy, the Legislature is not only clarifying existing legal authority but specifying procedures related to the exercise of that authority.
SEC. 2. Section 23703.6 is added to the Revenue and Taxation Code, to read:23703.6. (a) If the Attorney General determines that an organization exempt from tax under Section 23701 has actively engaged in, or incited the active engagement in, any of the acts or conspiracies defined as criminal under Section 2381, 2382, 2383, 2384, 2385, or 2387 of Title 18 of the United States Code that is directed to, and likely to produce, imminent violation of one or more of those sections, the Attorney General shall notify the Franchise Tax Board of that determination.(b) Upon receiving notification from the Attorney General, pursuant to subdivision (a), the Franchise Tax Board shall has authority under state law to revoke the exemption from tax under Section 23701 for the organization.(c) The Attorney General and the Franchise Tax Board may prescribe rules, guidelines, procedures, or other guidance to carry out the purposes of this section. (d) The authority of the Franchise Tax Board to revoke an exemption from tax, as described in subdivision (b), does not constitute a change in, but is declaratory of, existing law.
SEC. 2. Section 23703.6 is added to the Revenue and Taxation Code, to read:
### SEC. 2.
23703.6. (a) If the Attorney General determines that an organization exempt from tax under Section 23701 has actively engaged in, or incited the active engagement in, any of the acts or conspiracies defined as criminal under Section 2381, 2382, 2383, 2384, 2385, or 2387 of Title 18 of the United States Code that is directed to, and likely to produce, imminent violation of one or more of those sections, the Attorney General shall notify the Franchise Tax Board of that determination.(b) Upon receiving notification from the Attorney General, pursuant to subdivision (a), the Franchise Tax Board shall has authority under state law to revoke the exemption from tax under Section 23701 for the organization.(c) The Attorney General and the Franchise Tax Board may prescribe rules, guidelines, procedures, or other guidance to carry out the purposes of this section. (d) The authority of the Franchise Tax Board to revoke an exemption from tax, as described in subdivision (b), does not constitute a change in, but is declaratory of, existing law.
23703.6. (a) If the Attorney General determines that an organization exempt from tax under Section 23701 has actively engaged in, or incited the active engagement in, any of the acts or conspiracies defined as criminal under Section 2381, 2382, 2383, 2384, 2385, or 2387 of Title 18 of the United States Code that is directed to, and likely to produce, imminent violation of one or more of those sections, the Attorney General shall notify the Franchise Tax Board of that determination.(b) Upon receiving notification from the Attorney General, pursuant to subdivision (a), the Franchise Tax Board shall has authority under state law to revoke the exemption from tax under Section 23701 for the organization.(c) The Attorney General and the Franchise Tax Board may prescribe rules, guidelines, procedures, or other guidance to carry out the purposes of this section. (d) The authority of the Franchise Tax Board to revoke an exemption from tax, as described in subdivision (b), does not constitute a change in, but is declaratory of, existing law.
23703.6. (a) If the Attorney General determines that an organization exempt from tax under Section 23701 has actively engaged in, or incited the active engagement in, any of the acts or conspiracies defined as criminal under Section 2381, 2382, 2383, 2384, 2385, or 2387 of Title 18 of the United States Code that is directed to, and likely to produce, imminent violation of one or more of those sections, the Attorney General shall notify the Franchise Tax Board of that determination.(b) Upon receiving notification from the Attorney General, pursuant to subdivision (a), the Franchise Tax Board shall has authority under state law to revoke the exemption from tax under Section 23701 for the organization.(c) The Attorney General and the Franchise Tax Board may prescribe rules, guidelines, procedures, or other guidance to carry out the purposes of this section. (d) The authority of the Franchise Tax Board to revoke an exemption from tax, as described in subdivision (b), does not constitute a change in, but is declaratory of, existing law.
23703.6. (a) If the Attorney General determines that an organization exempt from tax under Section 23701 has actively engaged in, or incited the active engagement in, any of the acts or conspiracies defined as criminal under Section 2381, 2382, 2383, 2384, 2385, or 2387 of Title 18 of the United States Code that is directed to, and likely to produce, imminent violation of one or more of those sections, the Attorney General shall notify the Franchise Tax Board of that determination.
(b) Upon receiving notification from the Attorney General, pursuant to subdivision (a), the Franchise Tax Board shall has authority under state law to revoke the exemption from tax under Section 23701 for the organization.
(c) The Attorney General and the Franchise Tax Board may prescribe rules, guidelines, procedures, or other guidance to carry out the purposes of this section.
(d) The authority of the Franchise Tax Board to revoke an exemption from tax, as described in subdivision (b), does not constitute a change in, but is declaratory of, existing law.
This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.