California 2023-2024 Regular Session

California Assembly Bill AB1203

Introduced
2/16/23  
Introduced
2/16/23  
Refer
3/2/23  
Refer
3/2/23  
Refer
3/28/23  
Refer
3/28/23  
Report Pass
4/18/23  
Refer
4/19/23  
Refer
4/19/23  
Report Pass
5/2/23  
Report Pass
5/2/23  
Refer
5/2/23  
Refer
5/2/23  
Refer
5/17/23  
Refer
5/17/23  
Report Pass
5/18/23  
Report Pass
5/18/23  
Engrossed
5/25/23  
Engrossed
5/25/23  
Refer
5/26/23  
Refer
5/26/23  
Refer
6/7/23  
Refer
6/7/23  
Report Pass
6/14/23  
Report Pass
6/14/23  
Refer
6/14/23  
Refer
6/14/23  
Report Pass
6/21/23  
Refer
6/21/23  
Refer
6/21/23  
Refer
7/3/23  
Report Pass
9/1/23  
Report Pass
9/1/23  
Enrolled
9/12/23  
Enrolled
9/12/23  
Chaptered
10/13/23  
Passed
10/13/23  

Caption

Sales and use taxes: exemptions: breast pumps and related supplies.

Impact

The bill specifies that from April 1, 2024, through April 1, 2029, sales of breast pumps and associated supplies will not incur sales and use taxes. This exemption affects the state's revenue, particularly local agencies, as the state will not reimburse them for the revenue losses incurred due to this bill. The legislation is grounded in findings that highlight the need for increased accessibility and heightened support for breastfeeding among families.

Summary

Assembly Bill No. 1203 introduces a tax exemption for breast pumps, related supplies, and kits until April 1, 2029. This legislative measure aims to alleviate the financial burden on families who rely on these essential items for feeding their children. By exempting the gross receipts from sales of breast pumps and related supplies from sales and use taxes, the bill seeks to increase access and affordability for families, promoting public health and supporting optimal breastfeeding practices.

Sentiment

The sentiment around AB 1203 appears predominantly positive, as it underscores a commitment to public health by promoting breastfeeding. The exemption is designed to reduce financial barriers for families and aligns taxation treatment with that of infant formula, which has gained general agreement among advocates of maternal and child health. Nevertheless, some may express concerns regarding the fiscal implications for local governments due to the lack of reimbursement for lost revenues.

Contention

One notable point of contention is the state’s decision not to provide reimbursement to local agencies for the loss of sales and use tax revenues resulting from this bill. This aspect of AB 1203 has the potential to create financial strain on local budgets, which might lead to discussions about the balance between fostering public health initiatives and ensuring the fiscal stability of local governments.

Companion Bills

No companion bills found.

Similar Bills

CA AB3349

Sales and use taxes: exemptions: breast pumps and related supplies.

MI HB5267

Use tax: exemptions; exemption for certain baby and toddler items; provide for. Amends 1937 PA 94 (MCL 205.91 - 205.111) by adding sec. 4mm.

MI HB4059

Use tax: exemptions; exemption for certain baby and toddler items; provide for. Amends 1937 PA 94 (MCL 205.91 - 205.111) by adding sec. 4mm.

MI HB5268

Sales tax: exemptions; exemption for certain baby and toddler items; provide for. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding sec. 4mm.

MI HB4058

Sales tax: exemptions; exemption for certain baby and toddler items; provide for. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding sec. 4mm.

AR HB1364

To Create A Sales And Use Tax Exemption For Breast Pumps, Breast Pump Collection And Storage Supplies, Breast Pump Kits, And Related Items.

AR HB1016

To Create A Sales And Use Tax Exemption For Menstrual Discharge Collection Devices; To Create A Sales And Use Tax Exemption For Diapers; And To Create A Sales And Use Tax Exemption For Certain Items Related To Breastfeeding.

KY HB432

AN ACT relating to taxation of breast pumps and related supplies.