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| 1 | + | CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION Assembly Bill No. 2219Introduced by Assembly Member WallisFebruary 07, 2024 An act to add Section 17053.4 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. LEGISLATIVE COUNSEL'S DIGESTAB 2219, as introduced, Wallis. Personal income tax: credit: home security surveillance.The Personal Income Tax Law allows various credits against the taxes imposed by that law.This bill would allow a credit against those taxes for each taxable year beginning on or after January 1, 2025, and before January 1, 2030, in an amount equal to the amount paid or incurred, not to exceed $250, during the taxable year for the purchase and installation of a security surveillance system at the taxpayers primary single-family residence located in the state.Existing law requires any bill authorizing a new tax expenditure, as defined, to include tax credits, to contain, among other things, specific goals, purposes, and objectives that the tax credit will achieve, detailed performance indicators, and data collection requirements.This bill would include findings and reporting requirements in compliance with this requirement.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 17053.4 is added to the Revenue and Taxation Code, to read:17053.4. (a) For each taxable year beginning on or after January 1, 2025, and before January 1, 2030, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to 100 percent of the amount paid or incurred during the taxable year for the purchase and installation of a security surveillance system at the taxpayers qualified residence. The credit shall not exceed two hundred and fifty dollars ($250) per taxable year.(b) For purposes of this section, the following shall apply: (1) Security surveillance system means any video, audio, or photographic recording devices installed for the purpose of surveilling or recording activity occurring at the qualified residence.(2) Qualified residence means a single-family residence located in the state that is the taxpayers primary residence. (c) Each qualified residence shall only be eligible for one credit allowed by this section per taxable year. In the case of two taxpayers filing a joint return, only one credit may be claimed per qualified residence. In the case of two taxpayers who may legally file a joint return but file separate returns, only one of the taxpayers may claim the credit allowed by this section.(d) 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 years if necessary, until the credit is exhausted.(e) (1) For purposes of complying with Section 41, the Legislature finds and declares the specific goal, purpose, and objective of the tax credit allowed by this section is to assist California residents in affording the cost of a home security camera, which is costly to purchase and install. Home security cameras help deter property crime, allow residents to monitor their homes for natural disasters, and improve residents overall sense of security.(2) The performance indicators for the Legislature to use in determining whether the credit achieves the stated objective shall be the number of California taxpayers that receive the credit pursuant to this section.(3) No later than December 1, 2026, and each December 1 thereafter, the Franchise Tax Board shall submit a report to the Legislature, in accordance with Section 9795 of the Government Code, detailing the number of taxpayers that received the tax credit pursuant to this section for the most recent taxable year.(f) This section shall remain in effect only until December 1, 2030, and as of that date is repealed. However, any unused credit may continue to be carried forward, as provided in subdivision (a), until the credit is exhausted.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 20232024 REGULAR SESSION Assembly Bill No. 2219Introduced by Assembly Member WallisFebruary 07, 2024 An act to add Section 17053.4 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. LEGISLATIVE COUNSEL'S DIGESTAB 2219, as introduced, Wallis. Personal income tax: credit: home security surveillance.The Personal Income Tax Law allows various credits against the taxes imposed by that law.This bill would allow a credit against those taxes for each taxable year beginning on or after January 1, 2025, and before January 1, 2030, in an amount equal to the amount paid or incurred, not to exceed $250, during the taxable year for the purchase and installation of a security surveillance system at the taxpayers primary single-family residence located in the state.Existing law requires any bill authorizing a new tax expenditure, as defined, to include tax credits, to contain, among other things, specific goals, purposes, and objectives that the tax credit will achieve, detailed performance indicators, and data collection requirements.This bill would include findings and reporting requirements in compliance with this requirement.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 April 22, 2024 | |
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| 7 | - | Amended IN Assembly April 22, 2024 | |
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| 7 | + | ||
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| 9 | 9 | CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION | |
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| 11 | 11 | Assembly Bill | |
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| 13 | 13 | No. 2219 | |
| 14 | 14 | ||
| 15 | 15 | Introduced by Assembly Member WallisFebruary 07, 2024 | |
| 16 | 16 | ||
| 17 | 17 | Introduced by Assembly Member Wallis | |
| 18 | 18 | February 07, 2024 | |
| 19 | 19 | ||
| 20 | - | An act to add | |
| 20 | + | An act to add Section 17053.4 to 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 2219, as | |
| 26 | + | AB 2219, as introduced, Wallis. Personal income tax: credit: home security surveillance. | |
| 27 | 27 | ||
| 28 | 28 | The Personal Income Tax Law allows various credits against the taxes imposed by that law.This bill would allow a credit against those taxes for each taxable year beginning on or after January 1, 2025, and before January 1, 2030, in an amount equal to the amount paid or incurred, not to exceed $250, during the taxable year for the purchase and installation of a security surveillance system at the taxpayers primary single-family residence located in the state.Existing law requires any bill authorizing a new tax expenditure, as defined, to include tax credits, to contain, among other things, specific goals, purposes, and objectives that the tax credit will achieve, detailed performance indicators, and data collection requirements.This bill would include findings and reporting requirements in compliance with this requirement.This bill would take effect immediately as a tax levy. | |
| 29 | 29 | ||
| 30 | 30 | The Personal Income Tax Law allows various credits against the taxes imposed by that law. | |
| 31 | 31 | ||
| 32 | 32 | This bill would allow a credit against those taxes for each taxable year beginning on or after January 1, 2025, and before January 1, 2030, in an amount equal to the amount paid or incurred, not to exceed $250, during the taxable year for the purchase and installation of a security surveillance system at the taxpayers primary single-family residence located in the state. | |
| 33 | 33 | ||
| 34 | 34 | Existing law requires any bill authorizing a new tax expenditure, as defined, to include tax credits, to contain, among other things, specific goals, purposes, and objectives that the tax credit will achieve, detailed performance indicators, and data collection requirements. | |
| 35 | 35 | ||
| 36 | 36 | This bill would include findings and reporting requirements in compliance with this requirement. | |
| 37 | 37 | ||
| 38 | 38 | This bill would take effect immediately as a tax levy. | |
| 39 | 39 | ||
| 40 | 40 | ## Digest Key | |
| 41 | 41 | ||
| 42 | 42 | ## Bill Text | |
| 43 | 43 | ||
| 44 | - | The people of the State of California do enact as follows:SECTION 1. Section 17053.4 is added to the Revenue and Taxation Code, to read:17053.4. (a) For each taxable year beginning on or after January 1, 2025, and before January 1, 2030, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to 100 percent of the amount paid or incurred during the taxable year for the purchase and installation of a security surveillance system at the taxpayers qualified residence. The credit shall not exceed two hundred and fifty dollars ($250) per taxable year.(b) For purposes of this section, the following shall apply: (1) | |
| 44 | + | The people of the State of California do enact as follows:SECTION 1. Section 17053.4 is added to the Revenue and Taxation Code, to read:17053.4. (a) For each taxable year beginning on or after January 1, 2025, and before January 1, 2030, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to 100 percent of the amount paid or incurred during the taxable year for the purchase and installation of a security surveillance system at the taxpayers qualified residence. The credit shall not exceed two hundred and fifty dollars ($250) per taxable year.(b) For purposes of this section, the following shall apply: (1) Security surveillance system means any video, audio, or photographic recording devices installed for the purpose of surveilling or recording activity occurring at the qualified residence.(2) Qualified residence means a single-family residence located in the state that is the taxpayers primary residence. (c) Each qualified residence shall only be eligible for one credit allowed by this section per taxable year. In the case of two taxpayers filing a joint return, only one credit may be claimed per qualified residence. In the case of two taxpayers who may legally file a joint return but file separate returns, only one of the taxpayers may claim the credit allowed by this section.(d) 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 years if necessary, until the credit is exhausted.(e) (1) For purposes of complying with Section 41, the Legislature finds and declares the specific goal, purpose, and objective of the tax credit allowed by this section is to assist California residents in affording the cost of a home security camera, which is costly to purchase and install. Home security cameras help deter property crime, allow residents to monitor their homes for natural disasters, and improve residents overall sense of security.(2) The performance indicators for the Legislature to use in determining whether the credit achieves the stated objective shall be the number of California taxpayers that receive the credit pursuant to this section.(3) No later than December 1, 2026, and each December 1 thereafter, the Franchise Tax Board shall submit a report to the Legislature, in accordance with Section 9795 of the Government Code, detailing the number of taxpayers that received the tax credit pursuant to this section for the most recent taxable year.(f) This section shall remain in effect only until December 1, 2030, and as of that date is repealed. However, any unused credit may continue to be carried forward, as provided in subdivision (a), until the credit is exhausted.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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| 46 | 46 | The people of the State of California do enact as follows: | |
| 47 | 47 | ||
| 48 | 48 | ## The people of the State of California do enact as follows: | |
| 49 | 49 | ||
| 50 | - | SECTION 1. Section 17053.4 is added to the Revenue and Taxation Code, to read:17053.4. (a) For each taxable year beginning on or after January 1, 2025, and before January 1, 2030, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to 100 percent of the amount paid or incurred during the taxable year for the purchase and installation of a security surveillance system at the taxpayers qualified residence. The credit shall not exceed two hundred and fifty dollars ($250) per taxable year.(b) For purposes of this section, the following shall apply: (1) | |
| 50 | + | SECTION 1. Section 17053.4 is added to the Revenue and Taxation Code, to read:17053.4. (a) For each taxable year beginning on or after January 1, 2025, and before January 1, 2030, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to 100 percent of the amount paid or incurred during the taxable year for the purchase and installation of a security surveillance system at the taxpayers qualified residence. The credit shall not exceed two hundred and fifty dollars ($250) per taxable year.(b) For purposes of this section, the following shall apply: (1) Security surveillance system means any video, audio, or photographic recording devices installed for the purpose of surveilling or recording activity occurring at the qualified residence.(2) Qualified residence means a single-family residence located in the state that is the taxpayers primary residence. (c) Each qualified residence shall only be eligible for one credit allowed by this section per taxable year. In the case of two taxpayers filing a joint return, only one credit may be claimed per qualified residence. In the case of two taxpayers who may legally file a joint return but file separate returns, only one of the taxpayers may claim the credit allowed by this section.(d) 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 years if necessary, until the credit is exhausted.(e) (1) For purposes of complying with Section 41, the Legislature finds and declares the specific goal, purpose, and objective of the tax credit allowed by this section is to assist California residents in affording the cost of a home security camera, which is costly to purchase and install. Home security cameras help deter property crime, allow residents to monitor their homes for natural disasters, and improve residents overall sense of security.(2) The performance indicators for the Legislature to use in determining whether the credit achieves the stated objective shall be the number of California taxpayers that receive the credit pursuant to this section.(3) No later than December 1, 2026, and each December 1 thereafter, the Franchise Tax Board shall submit a report to the Legislature, in accordance with Section 9795 of the Government Code, detailing the number of taxpayers that received the tax credit pursuant to this section for the most recent taxable year.(f) This section shall remain in effect only until December 1, 2030, and as of that date is repealed. However, any unused credit may continue to be carried forward, as provided in subdivision (a), until the credit is exhausted. | |
| 51 | 51 | ||
| 52 | 52 | SECTION 1. Section 17053.4 is added to the Revenue and Taxation Code, to read: | |
| 53 | 53 | ||
| 54 | 54 | ### SECTION 1. | |
| 55 | 55 | ||
| 56 | - | 17053.4. (a) For each taxable year beginning on or after January 1, 2025, and before January 1, 2030, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to 100 percent of the amount paid or incurred during the taxable year for the purchase and installation of a security surveillance system at the taxpayers qualified residence. The credit shall not exceed two hundred and fifty dollars ($250) per taxable year.(b) For purposes of this section, the following shall apply: (1) | |
| 56 | + | 17053.4. (a) For each taxable year beginning on or after January 1, 2025, and before January 1, 2030, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to 100 percent of the amount paid or incurred during the taxable year for the purchase and installation of a security surveillance system at the taxpayers qualified residence. The credit shall not exceed two hundred and fifty dollars ($250) per taxable year.(b) For purposes of this section, the following shall apply: (1) Security surveillance system means any video, audio, or photographic recording devices installed for the purpose of surveilling or recording activity occurring at the qualified residence.(2) Qualified residence means a single-family residence located in the state that is the taxpayers primary residence. (c) Each qualified residence shall only be eligible for one credit allowed by this section per taxable year. In the case of two taxpayers filing a joint return, only one credit may be claimed per qualified residence. In the case of two taxpayers who may legally file a joint return but file separate returns, only one of the taxpayers may claim the credit allowed by this section.(d) 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 years if necessary, until the credit is exhausted.(e) (1) For purposes of complying with Section 41, the Legislature finds and declares the specific goal, purpose, and objective of the tax credit allowed by this section is to assist California residents in affording the cost of a home security camera, which is costly to purchase and install. Home security cameras help deter property crime, allow residents to monitor their homes for natural disasters, and improve residents overall sense of security.(2) The performance indicators for the Legislature to use in determining whether the credit achieves the stated objective shall be the number of California taxpayers that receive the credit pursuant to this section.(3) No later than December 1, 2026, and each December 1 thereafter, the Franchise Tax Board shall submit a report to the Legislature, in accordance with Section 9795 of the Government Code, detailing the number of taxpayers that received the tax credit pursuant to this section for the most recent taxable year.(f) This section shall remain in effect only until December 1, 2030, and as of that date is repealed. However, any unused credit may continue to be carried forward, as provided in subdivision (a), until the credit is exhausted. | |
| 57 | 57 | ||
| 58 | - | 17053.4. (a) For each taxable year beginning on or after January 1, 2025, and before January 1, 2030, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to 100 percent of the amount paid or incurred during the taxable year for the purchase and installation of a security surveillance system at the taxpayers qualified residence. The credit shall not exceed two hundred and fifty dollars ($250) per taxable year.(b) For purposes of this section, the following shall apply: (1) | |
| 58 | + | 17053.4. (a) For each taxable year beginning on or after January 1, 2025, and before January 1, 2030, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to 100 percent of the amount paid or incurred during the taxable year for the purchase and installation of a security surveillance system at the taxpayers qualified residence. The credit shall not exceed two hundred and fifty dollars ($250) per taxable year.(b) For purposes of this section, the following shall apply: (1) Security surveillance system means any video, audio, or photographic recording devices installed for the purpose of surveilling or recording activity occurring at the qualified residence.(2) Qualified residence means a single-family residence located in the state that is the taxpayers primary residence. (c) Each qualified residence shall only be eligible for one credit allowed by this section per taxable year. In the case of two taxpayers filing a joint return, only one credit may be claimed per qualified residence. In the case of two taxpayers who may legally file a joint return but file separate returns, only one of the taxpayers may claim the credit allowed by this section.(d) 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 years if necessary, until the credit is exhausted.(e) (1) For purposes of complying with Section 41, the Legislature finds and declares the specific goal, purpose, and objective of the tax credit allowed by this section is to assist California residents in affording the cost of a home security camera, which is costly to purchase and install. Home security cameras help deter property crime, allow residents to monitor their homes for natural disasters, and improve residents overall sense of security.(2) The performance indicators for the Legislature to use in determining whether the credit achieves the stated objective shall be the number of California taxpayers that receive the credit pursuant to this section.(3) No later than December 1, 2026, and each December 1 thereafter, the Franchise Tax Board shall submit a report to the Legislature, in accordance with Section 9795 of the Government Code, detailing the number of taxpayers that received the tax credit pursuant to this section for the most recent taxable year.(f) This section shall remain in effect only until December 1, 2030, and as of that date is repealed. However, any unused credit may continue to be carried forward, as provided in subdivision (a), until the credit is exhausted. | |
| 59 | 59 | ||
| 60 | - | 17053.4. (a) For each taxable year beginning on or after January 1, 2025, and before January 1, 2030, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to 100 percent of the amount paid or incurred during the taxable year for the purchase and installation of a security surveillance system at the taxpayers qualified residence. The credit shall not exceed two hundred and fifty dollars ($250) per taxable year.(b) For purposes of this section, the following shall apply: (1) | |
| 60 | + | 17053.4. (a) For each taxable year beginning on or after January 1, 2025, and before January 1, 2030, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to 100 percent of the amount paid or incurred during the taxable year for the purchase and installation of a security surveillance system at the taxpayers qualified residence. The credit shall not exceed two hundred and fifty dollars ($250) per taxable year.(b) For purposes of this section, the following shall apply: (1) Security surveillance system means any video, audio, or photographic recording devices installed for the purpose of surveilling or recording activity occurring at the qualified residence.(2) Qualified residence means a single-family residence located in the state that is the taxpayers primary residence. (c) Each qualified residence shall only be eligible for one credit allowed by this section per taxable year. In the case of two taxpayers filing a joint return, only one credit may be claimed per qualified residence. In the case of two taxpayers who may legally file a joint return but file separate returns, only one of the taxpayers may claim the credit allowed by this section.(d) 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 years if necessary, until the credit is exhausted.(e) (1) For purposes of complying with Section 41, the Legislature finds and declares the specific goal, purpose, and objective of the tax credit allowed by this section is to assist California residents in affording the cost of a home security camera, which is costly to purchase and install. Home security cameras help deter property crime, allow residents to monitor their homes for natural disasters, and improve residents overall sense of security.(2) The performance indicators for the Legislature to use in determining whether the credit achieves the stated objective shall be the number of California taxpayers that receive the credit pursuant to this section.(3) No later than December 1, 2026, and each December 1 thereafter, the Franchise Tax Board shall submit a report to the Legislature, in accordance with Section 9795 of the Government Code, detailing the number of taxpayers that received the tax credit pursuant to this section for the most recent taxable year.(f) This section shall remain in effect only until December 1, 2030, and as of that date is repealed. However, any unused credit may continue to be carried forward, as provided in subdivision (a), until the credit is exhausted. | |
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| 62 | 62 | ||
| 63 | 63 | ||
| 64 | 64 | 17053.4. (a) For each taxable year beginning on or after January 1, 2025, and before January 1, 2030, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to 100 percent of the amount paid or incurred during the taxable year for the purchase and installation of a security surveillance system at the taxpayers qualified residence. The credit shall not exceed two hundred and fifty dollars ($250) per taxable year. | |
| 65 | 65 | ||
| 66 | 66 | (b) For purposes of this section, the following shall apply: | |
| 67 | 67 | ||
| 68 | - | (1) | |
| 68 | + | (1) Security surveillance system means any video, audio, or photographic recording devices installed for the purpose of surveilling or recording activity occurring at the qualified residence. | |
| 69 | 69 | ||
| 70 | - | ( | |
| 70 | + | (2) Qualified residence means a single-family residence located in the state that is the taxpayers primary residence. | |
| 71 | 71 | ||
| 72 | - | ||
| 73 | - | ||
| 74 | - | (2) Security surveillance system means any video, audio, or photographic recording devices installed for the purpose of surveilling or recording activity occurring at the qualified residence. | |
| 75 | - | ||
| 76 | - | (2) | |
| 77 | - | ||
| 78 | - | ||
| 79 | - | ||
| 80 | - | (3) Qualified residence means a single-family residence located in the state that is the taxpayers primary residence. | |
| 81 | - | ||
| 82 | - | (c) Each qualified residence shall only be eligible for one credit allowed by this section per taxable year. In the case of two taxpayers filing a joint return, only one credit may be claimed per qualified residence. In the case of two taxpayers who may legally file a joint return but file separate returns, If an individual has filed a separate return for a taxable year for which a joint return could have been filed, only one of the taxpayers may claim the credit allowed by this section. | |
| 72 | + | (c) Each qualified residence shall only be eligible for one credit allowed by this section per taxable year. In the case of two taxpayers filing a joint return, only one credit may be claimed per qualified residence. In the case of two taxpayers who may legally file a joint return but file separate returns, only one of the taxpayers may claim the credit allowed by this section. | |
| 83 | 73 | ||
| 84 | 74 | (d) 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 years if necessary, until the credit is exhausted. | |
| 85 | 75 | ||
| 86 | 76 | (e) (1) For purposes of complying with Section 41, the Legislature finds and declares the specific goal, purpose, and objective of the tax credit allowed by this section is to assist California residents in affording the cost of a home security camera, which is costly to purchase and install. Home security cameras help deter property crime, allow residents to monitor their homes for natural disasters, and improve residents overall sense of security. | |
| 87 | 77 | ||
| 88 | 78 | (2) The performance indicators for the Legislature to use in determining whether the credit achieves the stated objective shall be the number of California taxpayers that receive the credit pursuant to this section. | |
| 89 | 79 | ||
| 90 | - | (3) No later than December 1, 2026, | |
| 80 | + | (3) No later than December 1, 2026, and each December 1 thereafter, the Franchise Tax Board shall submit a report to the Legislature, in accordance with Section 9795 of the Government Code, detailing the number of taxpayers that received the tax credit pursuant to this section for the most recent taxable year. | |
| 91 | 81 | ||
| 92 | 82 | (f) This section shall remain in effect only until December 1, 2030, and as of that date is repealed. However, any unused credit may continue to be carried forward, as provided in subdivision (a), until the credit is exhausted. | |
| 93 | 83 | ||
| 94 | 84 | 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. | |
| 95 | 85 | ||
| 96 | 86 | 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. | |
| 97 | 87 | ||
| 98 | 88 | 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. | |
| 99 | 89 | ||
| 100 | 90 | ### SEC. 2. |