About Fiona
SBOE Sponsored Legislation
Fiona Ma Sponsored/Supported Legislation (2017-2018 session)
AB 1741 (Bonta) Non-EFT cannabis tax payments
This bill authorizes the CDTFA to waive the 10% penalty on taxes paid in cash over $10,000 by the cannabis industry
Status: Senate Floor
ACR 195 (Irwin) Women in Public Office Day
This bill declares March 19 as CA Celebrating Women in Public Office Day.
Status: Chaptered
SB 930 (Hertzberg) Cannabis Bank/Special Charters
This bill allows cannabis limited charter banks/ credit unions to offer depository services to cannabis businesses.
Status: Assembly Appropriations Committee
SB 1082 (Bradford) 1st Time Abatement-FTB Payments
This bill allows 1st time penalty abatement for qualified taxpayers.
Status: Held, Senate Appropriations Committee
SB 1130 (Leyva) Property Tax Postponement Program
This bill allows owners of manufactured home to participate in the PTP program.
Status: Assembly Appropriations Committee
SB 1484 (Hernandez) Sales Tax Exemption
This bill repeals the sunset date for sale/ use tax exemption for retail items sold by thrift stores operated by non-profit organization to help individual with HIV or AIDS.
Status: Assembly Appropriations Committee
SCR 96 (Dodd) Eating Disorders Awareness Week
This bill proclaims the week of February 26, 2018- March 4, 2018 as Eating Disorders Awareness Week.
Status: Chaptered
AB 274/ACA 2 (Garcia) Processed Snack Tax
This bill exempts food products, except candy, confectionery, and processed snacks from tax if ACA 2 approved by voters.
Status: Died in Assembly Revenue and Taxation Committee
AB 2841 (Gonzalez Fletcher) Paid Sick Days (accrue up to 5 full days)
This bill increases the amount of sick leave for employee to 40 hours by the 200th day of employments. It also increases the sick leave for IHHS providers to 40 hours.
Status: Held, Assembly Appropriations Committee
AB 2927 (Nazarian) CA Earthquake Insurance
This bill allows CEA to sell revenue bonds of no more than $ 1 billion after using up its available capital following an earthquake.
Status: Senate Appropriations Committee
AB 3037 (Chiu) Redevelopment 2.0- RD Housing & Financing Agency Creation
This bill allows city to create RHIA and requires 30% of funding for affordable housing program.
Status: Held, Assembly Appropriations Committee
AB 3118 (Chiu) Statewide Audit of Rape Kits
This bill requires law enforcement agencies and other facilities contain sexual assault evidence kits to conduct an audit of all kits in their possession and report it to the DOJ.
Status: Senate Appropriations Committee
AB 3128 (Chen) Service Animal Tax Credit for Disabled Veterans
This bill creates a PIT credits worth of 50% qualified cost for owning a service dog and can be taxable starting 2019 to 2028.
Status: Held, Assembly Appropriations Committee
AB 3152 (Chiu) Housing for the Missing Middle Class
This bill creates property tax exemption for non-profit housing lived by moderate-income families. A property located in high-cost county and renting 5 or more units constructed after Jan 1, 2019 is eligible.
Status: Held, Assembly Housing Committee
AB 3157 (Lackey, Bonta, Jones-sawyer, and Wood) Cannabis Taxation
This bill reduces the excise tax on cannabis products and suspends tax on cannabis cultivation.
Status: Held, Assembly Appropriations Committee
ACA 12/ AB 1596 (Gloria) Property Taxation: base year value transfers
This bill allows parents and guardian of disabled children to claim a base year value transfer.
Status: Senate Floor
AJR 27 (Low) Cannabis
This bill urges the U.S. DOJ to put its investigative and prosecutorial resources to focus on the prescription drug epidemic instead of the legalized cannabis industry.
Status: Senate Floor
SB 827 (Wiener) Planning and Zoning
This bill requires local jurisdiction to provide a transit-rich housing bonus if developers are eligible for it and request it.
Status: Failed passage, Senate Transportation & Housing Committee
SB 828 (Wiener) Land use
This bill requires city or county to meet 125% of its housing need allocation for all income levels in residential development and make some changes to the RHNA.
Status: Assembly Appropriations Committee
SB 829 (Wiener) Compassion Care License
This bill provides tax relief related to medicinal cannabis and medicinal cannabis donated products to "compassion care" licensees.
Status: gutted & amended, currently in Assembly Appropriations Committee
SB 1080 (Roth) Transportation Network Companies
This bill requires TNC driver to have a CA driver's license and non-resident to have out-of-state driver's license.
Status: Assembly Appropriations Committee
SB 1302 (Lara) Cannabis Delivery Businesses
This bill prohibits local governments to ban the delivery of cannabis.
Status: Ordered to inactive file by the author
SB 1449 (Leyva) Rape Kits
This bill requires law enforcement agencies to submit sexual assault forensic evidence to crime lab or DNA program and requires the crime lab to process the evidence for DNA profile and upload it into CODIS.
Status: Assembly Appropriations Committee
BOE Sponsored/Supported Legislation (2015-2016 session)
AB 88 (Gomez) SUT: Exemption: Public Utility Appliance Purchases
This bill provides a sales and use exemption for a public utility’s purchases of energy and water efficient home appliances that are provided at no cost to low-income participants in an energy efficiency program.
Status: Vetoed
AB 89 (Allen) SUT: Exemption: Public Schools & School Districts
This bill provides a 3.9% sales and use tax exemption for items purchased by K-12 public school or K-12 public school district for use by the school or district, or if amended to limit the exemption to educational supplies.
Status: Held, Assembly Revenue & Taxation Committee
AB 203 (Obernolte) SPT: Fire Prevention Fee: Filing Deadlines
This bill provides an additional 20 days for fee payers to review their assessments and either timely pay their bill or dispute the fee.
Status: Held, Assembly Appropriations Committee
AB 405 (Brough) Interest Equalization
This bill eliminates the significant interest rate disparity between overpayments and late payments in the BOE’s tax and fee programs.
Status: Held, Assembly Appropriations Committee
AB 567 (Gipson) SUT: Medical Cannabis: Sales Tax Amnesty
This bill requires the FTB, EDD, and BOE to administer a tax penalty amnesty program, and remove the Health and Safety Code provisions.
Status: Vetoed
AB 681 (Ting) PT: Survey Program
This bill modifies the county assessment practices survey cycle, requires all survey reports to be complete within one year, and allows a former assessor an opportunity to provide survey input.
Status: Chaptered
AB 717 (Gonzalez) SUT: Exemption: Diapers
This bill would eliminate the sales and use tax on diapers since they can be deemed a healthy necessity.
Status: Vetoed
AB 815 (Ridley-Thomas) SPT: Oil Spill Prevention & Admin. Fee
This bill clarifies who owes and pays the Oil Spill Prevention and Administration Fee that passed in the previous year, excludes petroleum products derived from fee-paid crude oil, and deletes unnecessary oil pipeline operator registration requirements.
Status: Chaptered
AB 821 (Gipson) SUT: Dispensaries: EFT Exception
This bill allows a medical marijuana dispensary to pay their taxes due in a method other than electronic fund transfers without having to pay the penalty.
Status: Chaptered
AB 1277 (Brough) SUT/SPT: TRA: Return of Levied Funds
This bill increases the levy amount the BOE’s Taxpayers’ Rights Advocate is authorized to return from $1,500 to $2,300 to adjust for inflation and to provide a mechanism for future inflation adjustments, and extends this authorization, even when a jeopardy assessment has been issued.
Status: Chaptered
AB 1559 (Dodd) Tax Filing Deadline: Extension: Disasters
This bill authorizes the BOE to extend for up to three months the time for a tax or fee payer to file a tax return, report and pay the tax in the case of a disaster.
Status: Chaptered
AB 1561 (Garcia) Tampon Tax Exemption
This bill exempts would exempt sales and use tax on feminine hygiene products, primarily sanitary napkins, and tampons.
Status: Vetoed
AB 1856 (Dababneh) SUT: Single Refund Claim: Installment Payments
This bill allows a tax/fee payer to make installment payments on an outstanding tax liability to file a single claim for refund to cover the period.
Status: Chaptered
AB 1858 (Santiago) SUT/SPT: Auto Dismantler Task Force
Requires the DMV to collaborate with the BOE and several other state agencies to coordinate enforcement and compliance activity related to unlicensed automobile dismantling.
Status: Chaptered
AB 1901 (Quirk) SPT: Cigarette Tax: Unaffixed Stamps
This bill makes it a crime to possess, sell, buy, or offer to buy or sell any “unaffixed” cigarette stamp and authorizes the BOE to seize and destroy these stamps aggregated for reuse purposes.
Status: Chaptered
AB 2365 (Gipson) SUT: Exclusion: Pawnbrokers
This bill excludes a pawnbroker’s receipts derived from a transaction where customers buy back their property after defaulting on a loan from the computation of sales tax until January 1, 2022.
Status: Vetoed
SB 24 (Hill) Cigarette & Tobacco Products Licensing Act: E-Cigarettes
This bill revises the Cigarette & Tobacco Act of 2003 to require the licensure of e-cigarette retailers, and requires the BOE to assess a civil penalty and suspend or revoke a retailer license for specified e-cigarette violations of the Stop Tobacco Access to Kids Enforcement (STAKE) Act.
Status: Chaptered
SB 84 (Budget Committee) SPT/SUT: Regional Railroad Accident Preparedness & Immediate Response Fee/Prepaid MTS Surcharge
This bill imposes a BOE-collected fee on owners of hazardous materials transported by rail in California.
Status: Chaptered
SB 140 (Leno) SPT: Cigarette & Tobacco Products Licensing Act: STAKE Violations
This bill revises the “tobacco products” definition under the Licensing Act of 2003 to conform the STAKE Act, thereby requiring the BOE to suspend or revoke a retailer’s Licensing Act license and impose a civil penalty for furnishing a “tobacco product” to a minor.
Status: Failed, Assembly Governmental Organization Committee
SB 250 (Gaines) SPT: Fire Prevention Fee: Filing Deadline
This bill provides an additional 30 days for Fire Prevention Fee payers to review their assessments and either timely pay their bill or dispute the fee.
Status: Held, Senate Appropriations Committee
SB 321 (Beall) SPT: Fuel Tax Swap: Adjustments
This bill makes several administrative changes intended to reduce volatility of the revenues generated by the gas tax.
Status: Died, Senate Floor on the inactive file
SB 357 (Hall) PT: Private Railroad Cars: Mileage Basis
This bill changes the measurement method used to reflect the presence of Private Railroad Cars within California’s borders; specifically to measure the presence from the pro rata number of car days spent in California to the pro rata number of miles traveled in California.
Status: Held, Senate Appropriations Committee
SB 433 (Berryhill) SPT: Fuel Tax Swap: Department of Finance
This bill requires the DOF, instead of the BOE, to determine the annual excise tax rate adjustments for both gasoline and diesel fuel. The BOE supported this measure with the amendment to add a 5 year sunset.
Status: Held, Assembly Revenue and Taxation Committee
SB 640 (Beall) SUT: Excess Tax Reimbursement
This bill authorizes a retailer to make an irrevocable election to assign the right to file a claim or refund of excess tax reimbursement in the amount of $50,000 or greater to a single customer so that the BOE may make a direct refund to the customer.
Status: Held, Assembly Appropriations Committee
SB 661 (Hill) PT: State Assessment: Commercial Air Carriers: Personal Property
This bill transfers jurisdiction over commercial air carrier personal property from counties to the BOE, which is more administratively efficient.
Status: Chaptered
SB 802 (Senate Gov. & Finance Committee) SUT/SPT: Prepaid MTS Surcharge: Housekeeping
This bill makes conforming and technical changes to the Prepaid Mobile Telephony Services (MTS) Surcharge Act and the Emergency Telephone Users (911) Surcharge Act.
Status: Died, Assembly Utilities & Commerce Committee
SB 803 (Senate Gov. & Finance Committee) PT: BOE-Sponsored
This bill makes technical and housekeeping provisions to maintain the Property Tax Law.
Status: Chaptered
SB 1480 (Senate Gov. & Finance Committee) PT: Section 11 Appeals
This bill removes from statute the contents of certain exemption renewal forms and extends the deadline for local governments to file appeals with the BOE related to taxable government-owned property from July 20 to November 30.
Status: Chaptered
SB 1481 (Senate Gov. & Finance Committee) Prepaid MTS
This bill makes conforming changes to seller debt provisions under the Prepaid MTS Surcharge Collection Act, limits the circumstances under which a retail transaction is deemed to occur in this state based on a mobile phone number, and provides sellers with de Minimis sales of prepaid MTS are not required to register as prepaid MTS sellers with the BOE.
Status: Chaptered
BOE Sponsored/Supported Legislation (2015-2016 session)
AB 9 (Garcia) Tampon Tax Exemption
This bill would end the sales and use tax currently imposed on feminine hygiene products, specifically tampons and sanitary napkins.
Status: Held, Assembly Appropriations Committee
AB 288 (Obernolte) Fire Prevention Fee Extension
This bill would provide additional time to fire fee payers to review their assessments and either pay their fee on time or dispute it.
Status: Held, Assembly Appropriations Committee
AB 327 (Gipson & Brough)
This bill excludes from sales and use tax a pawnbroker’s receipts resulting from transactions where customers buy back their property after a loan default, subject to specific conditions.
Status: Senate Governance & Finance Committee
AB 433 (Bocanegra) Direct Customer Refunds
This bill expedites and simplifies the processing of sales tax refunds to customers who have paid excess sales taxes by authorizing the retailer to assign to a customer the right to file for and receive a direct refund of excess sales tax reimbursement.
Status: Held, Assembly Appropriations Committee
AB 525 (Aguiar-Curry) Offers in Compromise
This bill would extend the sunset date on the “open and active” provision of the BOE’s Offers in Compromise program that has already been extended twice to help keep California businesses open that would otherwise have to sell or discontinue their businesses due to inability to pay in full a final tax liability. The new sunset date would be January 1, 2021.
Status: Senate Floor
AB 1072 (Brough) Garment Alterations
This bill would amend current law to change taxpayers who alter garments to "consumers" from "retailers" of tangible personal property by excluding the words "sale" and "purchase." This would make taxation of new and used garments more consistent and avoid confusing customers who do not understand why alterations are sometimes taxed and other times are not.
Status: Held, Assembly Appropriations Committee
AB 1718 (Assembly Revenue & Taxation Committee) Mining Properties
This bill repeals the requirement to consider leach pads, tailing facilities, and settling ponds associated with mining properties as separate appraisal units. Therefore ensuring they evaluated together with the rest of the mining appraisal unit, which is how it’s sold in the market place.
SB 11 (Gaines) BOE Late Payment Waiver – Website
This bill would waive late penalties website failure.
Status: Assembly Floor, consent calendar
SB 13 (Gaines) Manufacturer SUT Exemption – Agriculture
This bill expands the partial sales and use tax exemption available to qualified manufacturers to cover certain agriculture businesses, as well as expands the definition of “useful life.”
Status: Held, Senate Appropriations