California 2023-2024 Regular Session

California Assembly Bill ACA3

Introduced
1/19/23  
Refer
3/30/23  
Introduced
1/19/23  
Introduced
1/19/23  
Refer
3/30/23  

Caption

Wealth tax: appropriation limits.

Impact

This bill has significant implications for state revenue and the financial responsibilities of local governments. By enabling the taxation of personal property at varied rates, the amendment seeks to generate additional revenue to meet pressing state needs such as education, healthcare, and climate change resilience efforts. These changes could markedly shift the state’s fiscal landscape by providing new funding avenues that can address both longstanding budget concerns and new challenges brought forth by social and environmental factors.

Summary

ACA3 is a proposed amendment to the California Constitution aimed at addressing wealth taxation and the appropriations limits for state and local governments. The legislation allows the California Legislature to impose taxes on all forms of personal property, whether tangible or intangible. It empowers the Legislature to classify personal property for differential taxation or for exemptions by majority vote. The proposed structure aims to create a fairer taxation system by specifically targeting the wealth of the state's richest individuals, who, under the current realization-based income tax system, often pay a lower percentage of their total wealth compared to less affluent residents.

Contention

However, ACA3 is expected to draw criticism from various factions, particularly those who view the legislation as a potential burden on property owners and a less optimal means of addressing income inequality. The proposed removal of the existing appropriations limit until specified conditions are satisfied raises concerns among fiscal conservatives who argue that it could lead to unchecked government spending. Advocacy groups tout the importance of reforming taxation to generate adequate resources for public good, arguing that the wealthiest Californians should contribute a more equitable share. As discussions progress, the balance between raising revenues and maintaining fiscal responsibility will likely generate heated debate.

Companion Bills

No companion bills found.

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