Bill Text: CA AB1208 | 2019-2020 | Regular Session | Amended
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Utility user taxes: exemption: clean energy resource.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Passed) 2019-09-05 - Chaptered by Secretary of State - Chapter 238, Statutes of 2019. [AB1208 Detail]
Download: California-2019-AB1208-Amended.html
section, the following terms have the following meanings: section:
Bill Title: Utility user taxes: exemption: clean energy resource.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Passed) 2019-09-05 - Chaptered by Secretary of State - Chapter 238, Statutes of 2019. [AB1208 Detail]
Download: California-2019-AB1208-Amended.html
|
Amended
IN
Assembly
March 25, 2019 |
CALIFORNIA LEGISLATURE—
2019–2020 REGULAR SESSION
| Assembly Bill | No. 1208 |
| Introduced by Assembly Member Ting (Coauthor: Assembly Member Mullin) |
February 21, 2019 |
An act relating to energy storage. to amend Section 7284.5 of the Revenue and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
AB 1208, as amended, Ting.
Energy storage systems. Utility user taxes: exemption: clean energy resource.
Existing law generally provides that the legislative body of any city and any charter city may make and enforce all ordinances and regulations with respect to municipal affairs, as provided, including, but not limited to, a utility user tax on the consumption of gas and electricity. Existing law provides that the board of supervisors of any county may levy a utility user tax on the consumption of, among other things, gas and electricity in the unincorporated area of the county.
Existing law, until January 1, 2020, exempts from any utility user tax on the consumption of electricity imposed by a local jurisdiction, as defined, the consumption of electricity generated by a clean energy resource for the use of a customer or the customer’s tenants. Existing law defines “clean energy resource” for these
purposes to include a device or technology used for renewable electrical generation facility, as specified.
This bill would extend the repeal date of the above-described exemption from January 1, 2020, to January 1, 2027. The bill would expand the definition of “clean energy resource” to include a device or technology used for a renewable electrical storage facility. The bill would include findings that the changes proposed by this bill address a matter of statewide concern rather than a municipal affair and, therefore, apply to all cities, including charter cities.
Under existing law, the Public Utilities Commission has regulatory authority over public utilities, including electrical corporations. Existing law requires the commission to open a proceeding to determine appropriate targets, if any, for each load-serving entity, as defined, to procure viable and cost-effective energy storage systems to be achieved by December 31, 2015, and December 31, 2020. If determined to be appropriate, the commission is required to adopt the procurement targets by October 1, 2013, and to reevaluate the determinations not less often than once every 3 years.
This bill would state the intent of the Legislature to enact legislation related to energy storage systems.
Digest Key
Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NOBill Text
The people of the State of California do enact as follows:
SECTION 1.
Section 7284.5 of the Revenue and Taxation Code is amended to read:7284.5.
(a) For the purposes of this(1) “Local jurisdiction” means any city, county, city and county, including any chartered city, county, or city and county, district, or public or municipal corporation.
(2) “Clean energy resource” means either of the following:
(A) A device or technology used for a renewable electrical generation
or storage facility, as set forth in paragraph (1) of subdivision (a) of Section 25741 of the Public Resources Code.
(B) A technology that meets all of the following requirements:
(i) The emissions standards adopted by the State Air Resources Board pursuant to the distributed generation certification program requirements of Article 3 (commencing with Section 94200) of Subchapter 8 of Chapter 1 of Division 3 of Title 17 of the California Code of Regulations.
(ii) Produces de minimis emissions of sulfur oxides and nitrogen oxides.
(iii) The greenhouse gases emission performance standard established by the Public Utilities Commission pursuant to Section 8341 of the Public Utilities Code.
(iv) Has a total electrical efficiency of no less than 45 percent.
(v) Is sized to meet the generator’s onsite electrical demand.
(vi) Has parallel operation to the electrical distribution grid.
(vii) Utilizes renewable or nonrenewable fuel.
(viii) Pays any applicable utility users tax for nonrenewable fuels used in electricity generation.
(b) (1) There is exempt from any utility user tax on the consumption of electricity, imposed by any local jurisdiction, a customer’s consumption of electricity generated by a clean energy resource that is located on the customer’s premises and used solely for the customer
or the customer’s tenants.
(2) This section does not exempt from any utility users tax imposed by any local jurisdiction any electricity or gas, not described in paragraph (1), that is provided to a customer by an electrical corporation, publicly owned utility, electrical cooperative, or irrigation district.
(c) This section shall remain in effect only until January 1, 2020,
2027, and as of that date is repealed, unless a later enacted statute, that is enacted before January 1, 2020, deletes or extends that date. repealed.
SEC. 2.
The Legislature finds