AB 2622: Sales and use taxes: exemptions: California Hybrid and Zero-Emission Truck and Bus Voucher Incentive Project: transit buses.
- Session Year: 2021-2022
- House: Assembly
- Latest Version Date: 2022-09-16
Existing state sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. The Sales and Use Tax Law provides various exemptions from those taxes, including, until January 1, 2024, an exemption from those taxes with respect to the sale in this state of, and the storage, use, or other consumption in this state of, specified zero-emission technology transit buses sold to specified public agencies that are eligible for specified incentives from the State Air Resources Board.
This bill would extend the exemption for specified zero-emission technology transit buses until January 1, 2026.
Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives the tax expenditure will achieve, detailed performance indicators, and data collection requirements. Existing law provides this additional information for the above-described exemption from sales and use tax laws.
This bill would update these information requirements as they apply to the sales and use tax exemption, and would require the Legislative Analysts Office to submit a report to the Legislature on the effectiveness of the tax exemption by May 1, 2024.
This bill would take effect immediately as a tax levy.
Existing state sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. The Sales and Use Tax Law provides various exemptions from those taxes, including, until January 1, 2024, an exemption from those taxes with respect to the sale in this state of, and the storage, use, or other consumption in this state of, specified zero-emission technology transit buses sold to specified public agencies that are eligible for specified incentives from the State Air Resources Board.
This bill would extend the exemption for specified zero-emission technology transit buses until January 1, 2026.
Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives the tax expenditure will achieve, detailed performance indicators, and data collection requirements. Existing law provides this additional information for the above-described exemption from sales and use tax laws.
This bill would update these information requirements as they apply to the sales and use tax exemption, and would require the Legislative Analysts Office to submit a report to the Legislature on the effectiveness of the tax exemption by May 1, 2024.
This bill would take effect immediately as a tax levy.
Existing state sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. The Sales and Use Tax Law provides various exemptions from those taxes, including, until January 1, 2024, an exemption from those taxes with respect to the sale in this state of, and the storage, use, or other consumption in this state of, specified zero-emission technology transit buses sold to specified public agencies that are eligible for specified incentives from the State Air Resources Board.
This bill would extend the exemption for specified zero-emission technology transit buses until January 1, 2026.
Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives the tax expenditure will achieve, detailed performance indicators, and data collection requirements. Existing law provides this additional information for the above-described exemption from sales and use tax laws.
This bill would update these information requirements as they apply to the sales and use tax exemption, and would require the Legislative Analysts Office to submit a report to the Legislature on the effectiveness of the tax exemption by May 1, 2024.
This bill would take effect immediately as a tax levy.
Existing state sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. The Sales and Use Tax Law provides various exemptions from those taxes, including, until January 1, 2024, an exemption from those taxes with respect to the sale in this state of, and the storage, use, or other consumption in this state of, specified zero-emission technology transit buses sold to specified public agencies that are eligible for specified incentives from the State Air Resources Board.
This bill would extend the exemption for specified zero-emission technology transit buses until January 1, 2034. 2026.
Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives the tax expenditure will achieve, detailed performance indicators, and data collection requirements. Existing law provides this additional information for the above-described exemption from sales and use tax laws.
This bill would update these information requirements as they apply to the sales and use tax exemption. exemption, and would require the Legislative Analysts Office to submit a report to the Legislature on the effectiveness of the tax exemption by May 1, 2024.
This bill would take effect immediately as a tax levy.
Existing state sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. The Sales and Use Tax Law provides various exemptions from those taxes, including, until January 1, 2024, an exemption from those taxes with respect to the sale in this state of, and the storage, use, or other consumption in this state of, specified zero-emission technology transit buses sold to specified public agencies that are eligible for specified incentives from the State Air Resources Board.
This bill would extend the exemption for specified zero-emission technology transit buses until January 1, 2034.
Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives the tax expenditure will achieve, detailed performance indicators, and data collection requirements. Existing law provides this additional information for the above-described exemption from sales and use tax laws.
This bill would update these information requirements as they apply to the sales and use tax exemption.
This bill would take effect immediately as a tax levy.
(a)There are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, any zero-emission technology transit bus sold to a city, county, city and county, transportation or transit district, or other public agency that provides transit services to the public that is eligible for the California Hybrid and Zero-Emission Truck and Bus Voucher Incentive Project funded by the Air Quality Improvement Program, the General Fund, and the Greenhouse Gas Reduction Fund under the State Air Resources Board.
(b)For purposes of this section, all of the following definitions shall apply:
(1)Articulated bus means a 54-foot to 60-foot bus with two connected passenger compartments.
(2)Bus means a rubber-tire vehicle designed to transport passengers by road with a gross vehicle weight rating greater than 14,000 pounds.
(3)Cutaway bus means a vehicle in which a bus body designed to transport passengers is mounted on the chassis of a van or light- or medium-duty truck chassis, and that has a gross vehicle weight rating greater than 14,000 pounds, but not more than 26,000 pounds. A cutaway bus includes an original van or light- or medium-duty truck chassis that has been reinforced or extended. Accommodating some standing passengers does not disqualify a cutaway bus from being considered a transit bus for the purposes of this section.
(4)Double-Decker bus means a high-capacity bus that has two levels of seating, one over the other, connected by one or more stairways, of a height that is at least 13 feet, and carries between 40 to 80 people.
(5)Over-The-Road bus means a bus characterized by an elevated passenger deck located over a baggage compartment used for long-distance bus services or connecting outlying areas with central cities with limited stops.
(6)Shuttle bus means a commercial vehicle with a gross vehicle weight rating of 8,501 pounds or greater, sized Class 2b through Class 8, that transports passengers in a fixed destination route.
(7)Transit bus means an articulated bus, bus, cutaway bus, double-decker bus, over-the-road bus, shuttle bus, or trolley bus.
(8)Trolley bus means a rubber-tired, electrically powered passenger vehicle operated on city streets drawing power from overhead wires using trolley poles.
(c)(1)Notwithstanding any provision of the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)) or the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), the exemption established by subdivision (a) does not apply with respect to any tax levied by a county, city, or district pursuant to, or in accordance with, either of those laws.
(2)Notwithstanding subdivision (a), the exemption established by this section shall not apply with respect to any tax levied pursuant to Section 6051.2 or 6201.2, pursuant to Section 35 of Article XIII of the California Constitution, or any tax levied pursuant to Section 6051 or 6201 that is deposited in the State Treasury to the credit of the Local Revenue Fund 2011 pursuant to Section 6051.15 or 6201.15.
(d)This section shall become inoperative on January 1, 2026, and as of that date is repealed.
SEC. 2.Section 2 of Chapter 684 of the Statutes of 2019 is amended to read:Sec. 2.(a)For purposes of complying with Section 41 of the Revenue and Taxation Code, with respect to the tax exemption provided by Section 6377 of the Revenue and Taxation Code, the Legislature finds and declares the following:
(1)The specific goals, purposes, and objectives of the tax exemption are as follows:
(A)To assist transit agencies in transitioning bus fleets to zero-emission by reducing upfront capital costs and incremental costs between technologies.
(B)To overcome an important upfront funding shortfall that currently impedes procurement of zero-emission transit buses and is critically needed to help public transit agencies ramp up to the Innovative Clean Transit regulation.
(C)To eliminate mobile criteria pollutant emissions and clean the air in disadvantaged communities.
(D)To substantially reduce greenhouse gas emissions.
(2)The performance indicators for the Legislature to use in determining if the tax exemption achieves the stated goals, purposes, and objectives are as follows:
(A)The annual number of zero-emission transit bus purchases by transit authorities and agencies statewide.
(B)The annual number of zero-emission transit buses purchased in advance of the Innovative Clean Transit regulation timelines.
(b)The data collection requirements to enable the Legislature to determine whether the tax exemption is meeting, failing to meet, or exceeding its specified goals, purposes, and objectives are as follows:
(1)The Legislative Analysts Office shall review the effectiveness of the tax exemption and may request information from the California Department of Tax and Fee Administration and any state governmental entity with authority relating to the purchasing of transit buses.
(2)The California Department of Tax and Fee Administration and any state governmental entity with authority relating to the purchasing of transit buses shall provide to the Legislative Analysts Office any data requested by the Legislative Analysts Office pursuant to this subdivision.
(c)The Legislative Analysts Office shall submit a report to the Legislature on the effectiveness of the tax exemption provided in Section 6377 of the Revenue and Taxation Code, in compliance with Section 9795 of the Government Code, no later than May 1, 2024.
(d)The disclosure provisions of subdivisions (b) and (c) shall be treated as an exception to Sections 7056 and 7056.5 of the Revenue and Taxation Code.
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.
(a)There are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, any zero-emission technology transit bus sold to a city, county, city and county, transportation or transit district, or other public agency that provides transit services to the public that is eligible for the California Hybrid and Zero-Emission Truck and Bus Voucher Incentive Project funded by the Air Quality Improvement Program, the General Fund, and the Greenhouse Gas Reduction Fund under the State Air Resources Board.
(b)For purposes of this section, all of the following definitions shall apply:
(1)Articulated bus means a 54-foot to 60-foot bus with two connected passenger compartments.
(2)Bus means a rubber-tire vehicle designed to transport passengers by road with a gross vehicle weight rating greater than 14,000 pounds.
(3)Cutaway bus means a vehicle in which a bus body designed to transport passengers is mounted on the chassis of a van or light- or medium-duty truck chassis, and that has a gross vehicle weight rating greater than 14,000 pounds, but not more than 26,000 pounds. A cutaway bus includes an original van or light- or medium-duty truck chassis that has been reinforced or extended. Accommodating some standing passengers does not disqualify a cutaway bus from being considered a transit bus for the purposes of this section.
(4)Double-Decker bus means a high-capacity bus that has two levels of seating, one over the other, connected by one or more stairways, of a height that is at least 13 feet, and carries between 40 to 80 people.
(5)Over-The-Road bus means a bus characterized by an elevated passenger deck located over a baggage compartment used for long-distance bus services or connecting outlying areas with central cities with limited stops.
(6)Shuttle bus means a commercial vehicle with a gross vehicle weight rating of 8,501 pounds or greater, sized Class 2b through Class 8, that transports passengers in a fixed destination route.
(7)Transit bus means an articulated bus, bus, cutaway bus, double-decker bus, over-the-road bus, shuttle bus, or trolley bus.
(8)Trolley bus means a rubber-tired, electrically powered passenger vehicle operated on city streets drawing power from overhead wires using trolley poles.
(c)(1)Notwithstanding any provision of the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)) or the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), the exemption established by subdivision (a) does not apply with respect to any tax levied by a county, city, or district pursuant to, or in accordance with, either of those laws.
(2)Notwithstanding subdivision (a), the exemption established by this section shall not apply with respect to any tax levied pursuant to Section 6051.2 or 6201.2, pursuant to Section 35 of Article XIII of the California Constitution, or any tax levied pursuant to Section 6051 or 6201 that is deposited in the State Treasury to the credit of the Local Revenue Fund 2011 pursuant to Section 6051.15 or 6201.15.
(d)This section shall become inoperative on January 1, 2026, and as of that date is repealed.
SEC. 2.Section 2 of Chapter 684 of the Statutes of 2019 is amended to read:Sec. 2.(a)For purposes of complying with Section 41 of the Revenue and Taxation Code, with respect to the tax exemption provided by Section 6377 of the Revenue and Taxation Code, the Legislature finds and declares the following:
(1)The specific goals, purposes, and objectives of the tax exemption are as follows:
(A)To assist transit agencies in transitioning bus fleets to zero-emission by reducing upfront capital costs and incremental costs between technologies.
(B)To overcome an important upfront funding shortfall that currently impedes procurement of zero-emission transit buses and is critically needed to help public transit agencies ramp up to the Innovative Clean Transit regulation.
(C)To eliminate mobile criteria pollutant emissions and clean the air in disadvantaged communities.
(D)To substantially reduce greenhouse gas emissions.
(2)The performance indicators for the Legislature to use in determining if the tax exemption achieves the stated goals, purposes, and objectives are as follows:
(A)The annual number of zero-emission transit bus purchases by transit authorities and agencies statewide.
(B)The annual number of zero-emission transit buses purchased in advance of the Innovative Clean Transit regulation timelines.
(b)The data collection requirements to enable the Legislature to determine whether the tax exemption is meeting, failing to meet, or exceeding its specified goals, purposes, and objectives are as follows:
(1)The Legislative Analysts Office shall review the effectiveness of the tax exemption and may request information from the California Department of Tax and Fee Administration and any state governmental entity with authority relating to the purchasing of transit buses.
(2)The California Department of Tax and Fee Administration and any state governmental entity with authority relating to the purchasing of transit buses shall provide to the Legislative Analysts Office any data requested by the Legislative Analysts Office pursuant to this subdivision.
(c)The Legislative Analysts Office shall submit a report to the Legislature on the effectiveness of the tax exemption provided in Section 6377 of the Revenue and Taxation Code, in compliance with Section 9795 of the Government Code, no later than May 1, 2024.
(d)The disclosure provisions of subdivisions (b) and (c) shall be treated as an exception to Sections 7056 and 7056.5 of the Revenue and Taxation Code.
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.
(a)There are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, any zero-emission technology transit bus sold to a city, county, city and county, transportation or transit district, or other public agency that provides transit services to the public that is eligible for the California Hybrid and Zero-Emission Truck and Bus Voucher Incentive Project funded by the Air Quality Improvement Program, the General Fund, and the Greenhouse Gas Reduction Fund under the State Air Resources Board.
(b)For purposes of this section, all of the following definitions shall apply:
(1)Articulated bus means a 54-foot to 60-foot bus with two connected passenger compartments.
(2)Bus means a rubber-tire vehicle designed to transport passengers by road with a gross vehicle weight rating greater than 14,000 pounds.
(3)Cutaway bus means a vehicle in which a bus body designed to transport passengers is mounted on the chassis of a van or light- or medium-duty truck chassis, and that has a gross vehicle weight rating greater than 14,000 pounds, but not more than 26,000 pounds. A cutaway bus includes an original van or light- or medium-duty truck chassis that has been reinforced or extended. Accommodating some standing passengers does not disqualify a cutaway bus from being considered a transit bus for the purposes of this section.
(4)Double-Decker bus means a high-capacity bus that has two levels of seating, one over the other, connected by one or more stairways, of a height that is at least 13 feet, and carries between 40 to 80 people.
(5)Over-The-Road bus means a bus characterized by an elevated passenger deck located over a baggage compartment used for long-distance bus services or connecting outlying areas with central cities with limited stops.
(6)Shuttle bus means a commercial vehicle with a gross vehicle weight rating of 8,501 pounds or greater, sized Class 2b through Class 8, that transports passengers in a fixed destination route.
(7)Transit bus means an articulated bus, bus, cutaway bus, double-decker bus, over-the-road bus, shuttle bus, or trolley bus.
(8)Trolley bus means a rubber-tired, electrically powered passenger vehicle operated on city streets drawing power from overhead wires using trolley poles.
(c)(1)Notwithstanding any provision of the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)) or the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), the exemption established by subdivision (a) does not apply with respect to any tax levied by a county, city, or district pursuant to, or in accordance with, either of those laws.
(2)Notwithstanding subdivision (a), the exemption established by this section shall not apply with respect to any tax levied pursuant to Section 6051.2 or 6201.2, pursuant to Section 35 of Article XIII of the California Constitution, or any tax levied pursuant to Section 6051 or 6201 that is deposited in the State Treasury to the credit of the Local Revenue Fund 2011 pursuant to Section 6051.15 or 6201.15.
(d)This section shall become inoperative on January 1, 2026, and as of that date is repealed.
SEC. 2.Section 2 of Chapter 684 of the Statutes of 2019 is amended to read:SEC. 2.Sec. 2.(a)For purposes of complying with Section 41 of the Revenue and Taxation Code, with respect to the tax exemption provided by Section 6377 of the Revenue and Taxation Code, the Legislature finds and declares the following:
(a)(1)The specific goals, purposes, and objectives of this act the tax exemption are as follows:
(1)(A)To assist transit agencies in transitioning bus fleets to zero-emission by reducing upfront capital costs and incremental costs between technologies.
(2)(B)To overcome an important upfront funding shortfall that currently impedes procurement of zero-emission transit buses and is critically needed to help public transit agencies ramp up to the Innovative Clean Transit regulation.
(3)(C)To eliminate mobile criteria pollutant emissions and clean the air in disadvantaged communities.
(4)(D)To substantially reduce greenhouse gas emissions.
(b)(2)The performance indicators related to this act are as follows: for the Legislature to use in determining if the tax exemption achieves the stated goals, purposes, and objectives are as follows:
(1)(A)The annual number of zero-emission transit bus purchases by transit authorities and agencies statewide.
(2)(B)The annual number of zero-emission transit buses purchased in advance of the Innovative Clean Transit regulation timelines.
(c)(b)The data collection requirements to enable the Legislature to determine whether the tax exemption is meeting, failing to meet, or exceeding its specified goals, purposes, and objectives are as follows:
(1)The Legislative Analysts Office shall review the effectiveness of the tax exemption and may request information from the California Department of Tax and Fee Administration and any state governmental entity with authority relating to the purchasing of transit buses.
(2)The California Department of Tax and Fee Administration and any state governmental entity with authority relating to the purchasing of transit buses shall provide to the Legislative Analysts Office any data requested by the Legislative Analysts Office pursuant to this paragraph. subdivision.
(d)(c)The Legislative Analysts Office shall submit a report to the Legislature on the effectiveness of the tax exemption provided in Section 6377 of the Revenue and Taxation Code, in compliance with Section 9795 of the Government Code Code, no later than May 1, 2024.
(e)(d)The disclosure provisions of this section subdivisions (b) and (c) shall be treated as an exception to Section 19542 Sections 7056 and 7056.5 of the Revenue and Taxation Code.
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.
(a)There are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, any zero-emission technology transit bus sold to a city, county, city and county, transportation or transit district, or other public agency that provides transit services to the public that is eligible for the California Hybrid and Zero-Emission Truck and Bus Voucher Incentive Project funded by the Air Quality Improvement Program, the General Fund, and the Greenhouse Gas Reduction Fund under the State Air Resources Board.
(b)For purposes of this section, all of the following definitions shall apply:
(1)Articulated bus means a 54-foot to 60-foot bus with two connected passenger compartments.
(2)Bus means a rubber-tire vehicle designed to transport passengers by road with a gross vehicle weight rating greater than 14,000 pounds.
(3)Cutaway bus means a vehicle in which a bus body designed to transport passengers is mounted on the chassis of a van or light- or medium-duty truck chassis, and that has a gross vehicle weight rating greater than 14,000 pounds, but not more than 26,000 pounds. A cutaway bus includes an original van or light- or medium-duty truck chassis that has been reinforced or extended. Accommodating some standing passengers does not disqualify a cutaway bus from being considered a transit bus for the purposes of this section.
(4)Double-Decker bus means a high-capacity bus that has two levels of seating, one over the other, connected by one or more stairways, of a height that is at least 13 feet, and carries between 40 to 80 people.
(5)Over-The-Road bus means a bus characterized by an elevated passenger deck located over a baggage compartment used for long-distance bus services or connecting outlying areas with central cities with limited stops.
(6)Shuttle bus means a commercial vehicle with a gross vehicle weight rating of 8,501 pounds or greater, sized Class 2b through Class 8, that transports passengers in a fixed destination route.
(7)Transit bus means an articulated bus, bus, cutaway bus, double-decker bus, over-the-road bus, shuttle bus, or trolley bus.
(8)Trolley bus means a rubber-tired, electrically powered passenger vehicle operated on city streets drawing power from overhead wires using trolley poles.
(c)(1)Notwithstanding any provision of the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)) or the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), the exemption established by subdivision (a) does not apply with respect to any tax levied by a county, city, or district pursuant to, or in accordance with, either of those laws.
(2)Notwithstanding subdivision (a), the exemption established by this section shall not apply with respect to any tax levied pursuant to Section 6051.2 or 6201.2, pursuant to Section 35 of Article XIII of the California Constitution, or any tax levied pursuant to Section 6051 or 6201 that is deposited in the State Treasury to the credit of the Local Revenue Fund 2011 pursuant to Section 6051.15 or 6201.15.
(d)This section shall become inoperative on January 1, 2034, 2026, and as of that date is repealed.
SEC. 2.Section 2 of Chapter 684 of the Statutes of 2019 is amended to read:SEC. 2.(a)It is the intent of the Legislature to apply the requirements of Section 41 of the Revenue and Taxation Code to this act.(b)With respect to Section 6377 of the Revenue and Taxation Code, For purposes of complying with Section 41 of the Revenue and Taxation Code, the Legislature finds and declares the following:
(1)(a)The specific goals, purposes, and objectives of this act are as follows:
(A)(1)To assist transit agencies in transitioning bus fleets to zero-emission by reducing upfront capital costs and incremental costs between technologies.
(B)(2)To overcome an important upfront funding shortfall that currently impedes procurement of zero-emission transit buses and is critically needed to help public transit agencies ramp up to the Innovative Clean Transit regulation.
(C)(3)To eliminate mobile criteria pollutant emissions and clean the air in disadvantaged communities.
(D)(4)To substantially reduce greenhouse gas emissions.
(2)(b)The performance indicators related to this act are as follows:
(A)(1)The annual number of zero-emission transit bus purchases by transit authorities and agencies statewide.
(B)(2)The annual number of zero-emission transit buses purchased in advance of the Innovative Clean Transit regulation timelines.
(3)(c)The data collection requirements to enable the Legislature to determine whether the tax exemption is meeting, failing to meet, or exceeding its specified goals, purposes, and objectives are as follows:
(A)(1)The Legislative Analysts Office shall review the effectiveness of the tax exemption and may request information from the California Department of Tax and Fee Administration and any state governmental entity with authority relating to the purchasing of transit buses.
(B)(2)The California Department of Tax and Fee Administration and any state governmental entity with authority relating to the purchasing of transit buses shall provide to the Legislative Analysts Office any data requested by the Legislative Analysts Office pursuant to this paragraph.
(d)The Legislative Analysts Office shall submit a report to the Legislature on the effectiveness of the tax exemption in compliance with Section 9795 of the Government Code no later than May 1, 2024.
(e)The disclosure provisions of this section shall be treated as an exception to Section 19542 of the Revenue and Taxation Code.
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.
(a)There are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, any zero-emission technology transit bus sold to a city, county, city and county, transportation or transit district, or other public agency that provides transit services to the public that is eligible for the California Hybrid and Zero-Emission Truck and Bus Voucher Incentive Project funded by the Air Quality Improvement Program Program, the General Fund, and the Greenhouse Gas Reduction Fund under the State Air Resources Board.
(b)For purposes of this section, all of the following definitions shall apply:
(1)Articulated bus means a 54-foot to 60-foot bus with two connected passenger compartments.
(2)Bus means a rubber-tire vehicle designed to transport passengers by road with a gross vehicle weight rating greater than 14,000 pounds.
(3)Cutaway bus means a vehicle in which a bus body designed to transport passengers is mounted on the chassis of a van or light- or medium-duty truck chassis, and that has a gross vehicle weight rating greater than 14,000 pounds, but not more than 26,000 pounds. A cutaway bus includes an original van or light- or medium- duty truck chassis that has been reinforced or extended. Accommodating some standing passengers does not disqualify a cutaway bus from being considered a transit bus for the purposes of this section.
(4)Double-Decker bus means a high-capacity bus that has two levels of seating, one over the other, connected by one or more stairways, of a height that is at least 13 feet, and carries between 40 to 80 people.
(5)Over-The-Road bus means a bus characterized by an elevated passenger deck located over a baggage compartment used for long-distance bus services or connecting outlying areas with central cities with limited stops.
(6)Shuttle bus means a commercial vehicle with a gross vehicle weight rating of 8,501 pounds or greater, sized Class 2b through Class 8, that transports passengers in a fixed destination route.
(7)Transit bus means an articulated bus, bus, cutaway bus, double-decker bus, over-the-road bus, shuttle bus, or trolley bus.
(8)Trolley bus means a rubber-tired, electrically powered passenger vehicle operated on city streets drawing power from overhead wires using trolley poles.
(c)(1)Notwithstanding any provision of the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)) or the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), the exemption established by subdivision (a) does not apply with respect to any tax levied by a county, city, or district pursuant to, or in accordance with, either of those laws.
(2)Notwithstanding subdivision (a), the exemption established by this section shall not apply with respect to any tax levied pursuant to Section 6051.2 or 6201.2, pursuant to Section 35 of Article XIII of the California Constitution, or any tax levied pursuant to Section 6051 or 6201 that is deposited in the State Treasury to the credit of the Local Revenue Fund 2011 pursuant to Section 6051.15 or 6201.15.
(d)This section shall become inoperative on January 1, 2024, 2034, and as of that date is repealed.
SEC. 2.Section 2 of Chapter 684 of the Statutes of 2019 is amended to read:SEC. 2.(a)It is the intent of the Legislature to apply the requirements of Section 41 of the Revenue and Taxation Code to this act.
(b)With respect to Section 6377 of the Revenue and Taxation Code, as added by this act, the Legislature finds and declares the following:
(1)The specific goals, purposes, and objectives of this act are as follows:
(A)To assist transit agencies in transitioning bus fleets to zero-emission by reducing upfront capital costs and incremental costs between technologies.
(B)To overcome an important upfront funding shortfall that currently impedes procurement of zero-emission transit buses and is critically needed to help public transit agencies ramp up to the Innovative Clean Transit initiative. regulation.
(C)To eliminate mobile criteria pollutant emissions and clean the air in disadvantaged communities.
(D)To substantially reduce greenhouse gas emissions.
(2)The performance indicators related to this act are as follows:
(A)The annual number of zero-emission transit bus purchases by transit authorities and agencies statewide.
(B)The annual number of zero-emission transit buses purchased in advance of the Innovative Clean Transit initiative regulation timelines.
(3)The data collection requirements to enable the Legislature to determine whether the tax exemption is meeting, failing to meet, or exceeding its specified goals, purposes, and objectives are as follows:
(A)The Legislative Analysts Office shall review the effectiveness of the tax exemption and may request information from the California Department of Tax and Fee Administration and any state governmental entity with authority relating to the purchasing of transit buses.
(B)The California Department of Tax and Fee Administration and any state governmental entity with authority relating to the purchasing of transit buses shall provide to the Legislative Analysts Office any data requested by the Legislative Analysts Office pursuant to this paragraph.
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.
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Date
|
Status
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|---|---|
| Sep 16, 2022 | Chaptered by Secretary of State - Chapter 353, Statutes of 2022. |
| Sep 16, 2022 | Approved by the Governor. |
| Aug 31, 2022 | Enrolled and presented to the Governor at 9:30 p.m. |
| Aug 24, 2022 | Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 77. Noes 0.). |
| Aug 24, 2022 | Assembly Rule 77(a) suspended. |
| Aug 23, 2022 | In Assembly. Concurrence in Senate amendments pending. May be considered on or after August 25 pursuant to Assembly Rule 77. |
| Aug 23, 2022 | Read third time. Passed. Ordered to the Assembly. (Ayes 40. Noes 0. Page 4982.). |
| Aug 22, 2022 | Ordered to special consent calendar. |
| Aug 11, 2022 | From committee: Do pass. (Ayes 7. Noes 0.) (August 11). |
| Aug 2, 2022 | In committee: Referred to suspense file. |
| Jun 30, 2022 | From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0.) (June 29). Re-referred to Com. on APPR. |
| Jun 20, 2022 | In committee: Set, first hearing. Hearing canceled at the request of author. |
| Jun 9, 2022 | From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on GOV. & F. |
| Jun 8, 2022 | Referred to Com. on GOV. & F. |
| May 27, 2022 | In Senate. Read first time. To Com. on RLS. for assignment. |
| May 26, 2022 | Read third time. Passed. Ordered to the Senate. (Ayes 74. Noes 0.) |
| May 19, 2022 | From committee: Do pass. (Ayes 16. Noes 0.) (May 19). |
| May 19, 2022 | Joint Rule 62(a), file notice suspended. (Page 4736.) |
| May 18, 2022 | In committee: Set, first hearing. Referred to suspense file. |
| May 5, 2022 | From committee: Do pass and re-refer to Com. on APPR. (Ayes 11. Noes 0.) (May 5). Re-referred to Com. on APPR. |
| Apr 18, 2022 | Re-referred to Com. on REV. & TAX. |
| Apr 7, 2022 | From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. |
| Apr 4, 2022 | In committee: Hearing for testimony only. |
| Mar 17, 2022 | In committee: Hearing postponed by committee. |
| Mar 10, 2022 | Referred to Com. on REV. & TAX. |
| Feb 19, 2022 | From printer. May be heard in committee March 21. |
| Feb 18, 2022 | Introduced. To print. |
|
Date
|
Description
|
Location
|
Votes
|
|
|---|---|---|---|---|
| Aug 24, 2022 | AB 2622 Mullin Concurrence in Senate Amendments | Assembly Floor |
Passed |
|
| Aug 23, 2022 | Special Consent AB2622 | Senate Floor |
Passed |
|
| May 26, 2022 | AB 2622 Mullin Assembly Third Reading | Assembly Floor |
Passed |
This list shows positions taken on this bill by organizations on the date displayed, which is linked to the original source.
Positions by individuals are not included.
Bill Author
Bill Co-Author(s):