Bill Text: CA AB1139 | 2015-2016 | Regular Session | Amended

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Bill Title: Personal income taxes: credit: turf removal.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Failed) 2016-02-01 - From committee: Filed with the Chief Clerk pursuant to Joint Rule 56. [AB1139 Detail]

Download: California-2015-AB1139-Amended.html

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BILL NUMBER: AB 1139	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  MARCH 26, 2015

INTRODUCED BY   Assembly Member Campos

                        FEBRUARY 27, 2015

   An act to  amend Section 34000 of the Water Code, relating
to water   add Section 17053.98 to the Revenue and
Taxation Code, relating to taxation, to take effect immediately, tax
levy  .



	LEGISLATIVE COUNSEL'S DIGEST


   AB 1139, as amended, Campos.  California Water District
Law.   Personal income taxes: credit: turf removal.
 
   The Personal Income Tax Law allows various credits against the
taxes imposed by that law.  
   This bill would, for taxable years beginning on and after January
1, 2015, allow a credit to a taxpayer participating in a lawn
replacement program, as defined, in an amount equal to $2 per square
foot of conventional lawn removed from the taxpayer's property, up to
$50,000 per taxable year, as provided. The bill would make findings
and declarations in this regard.  
   This bill would take effect immediately as a tax levy. 

   Existing law, the California Water District law, regulates the
formation and operation of water districts in the state. 

   This bill would make nonsubstantive changes to the provision
naming the California Water District Law. 
   Vote: majority. Appropriation: no. Fiscal committee:  no
  yes  . State-mandated local program: no.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

   SECTION 1.    The Legislature finds and declares all
of the following:  
   (a) California is currently enduring the fourth year of one of the
worst droughts in the state's history.  
   (b) It is estimated that landscaping accounts for 60 percent of
all water consumed by residential customers. California lawns cover
more than 300,000 acres and consume more than 1.5 million acre-feet
of water per year.  
   (c) Californians have already begun to minimize lawn watering by
replacing conventional lawns with water-saving and drought-resistant
plants or artificial grass. These landscaping alternatives are
dependable tools for water conservation.  
   (d) In light of severe drought, California has an interest in
encouraging consumers to decrease water usage. Establishing a state
tax credit for the removal and replacement of conventional grass
landscapes will incentivize water conservation. 
  SEC. 2.    Section 17053.98 is added to the  
Revenue and Taxation Code  , to read:  
   17053.98.  (a) For each taxable year beginning on or after January
1, 2015, there shall be allowed a credit against the "net tax," as
defined by Section 17039, to a qualified taxpayer in an amount equal
to two dollars ($2) per square foot of conventional lawn removed from
the qualified taxpayer's qualified real property, not to exceed
fifty thousand dollars ($50,000) per taxable year.
   (b) For the purposes of this section, the following definitions
shall apply:
   (1) "Lawn replacement program" means a local water agency program
that offers incentives to customers encouraging the replacement of
conventional lawns with artificial lawns, drought-resistant plants,
or other water-efficient landscaping.
   (2) "Multifamily residential real property" means any real
property that is improved with, or consisting of, a building
containing more than one unit that is intended for human habitation,
or any mixed residential-commercial buildings or portions thereof
that are intended for human habitation. Multifamily residential real
property includes residential hotels but does not include hotels and
motels that are not residential hotels.
   (3) "Qualified real property" means either multifamily residential
real property or single-family real property in this state.
   (4) "Qualified taxpayer" means a person that owns qualified real
property that is participating in a lawn replacement program.
   (5) "Single-family residential real property" means any real
property that is improved with, or consisting of, a building
containing not more than one unit that is intended for human
habitation.
   (c) Section 41 does not apply to the credit allowed by this
section. 
   SEC. 3.    This act provides for a tax levy within
the meaning of Article IV of the Constitution and shall go into
immediate effect.  
  SECTION 1.    Section 34000 of the Water Code is
amended to read:
   34000.  This division shall be known, and may be cited, as the
California Water District Law.