Bill Text: CA SB627 | 2015-2016 | Regular Session | Introduced

---

Bill Title: Personal income taxes: credit: commuting miles.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Failed) 2016-02-01 - Returned to Secretary of Senate pursuant to Joint Rule 56. [SB627 Detail]

Download: California-2015-SB627-Introduced.html

---

BILL NUMBER: SB 627	INTRODUCED
	BILL TEXT


INTRODUCED BY   Senator Galgiani
   (Principal coauthor: Assembly Member Gonzalez)

                        FEBRUARY 27, 2015

   An act to add Section 17052.1 to the Revenue and Taxation Code,
relating to taxation, to take effect immediately, tax levy.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 627, as introduced, Galgiani. Personal income taxes: credit:
commuting miles.
   The Personal Income Tax Law allows various credits against the
taxes imposed by that law.
   This bill would, for taxable years beginning on or after January
1, 2015, allow a credit in an amount computed by multiplying $____ by
the total number of the taxpayer's commuting miles for the taxable
year, as provided. This bill would provide that, in those years in
which an appropriation is made by the Legislature, when the amount
allowable as a credit exceeds the tax payers tax liability the excess
amount would be paid to the taxpayer.
   This bill would take effect immediately as a tax levy.
   Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.


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

  SECTION 1.  Section 17052.1 is added to the Revenue and Taxation
Code, to read:
   17052.1.  (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, an amount computed by multiplying ____
($____) by the total number of the taxpayer's commuting miles for the
taxable year.
   (b) For purposes of this section, a taxpayer's commuting miles
shall be determined in the same manner as those miles are determined
as nondeductible personal expenses under Section 162 of the Internal
Revenue Code, relating to trade or business expense, and Section 262
of the Internal Revenue Code, relating to personal, living, and
family expenses, and any regulations promulgated or guidance provided
with regard to those sections.
   (c) (1) Except as provided in paragraph (2), in the case where the
credit allowed under this section exceeds the "net tax," the excess
credit may be carried over to reduce the "net tax" in the following
taxable year, and succeeding taxable years, if necessary, until the
credit is exhausted.
   (2) Notwithstanding paragraph (1), for taxable years beginning on
or after January 1, 2015, if the amount allowable as a credit under
this section exceeds the tax liability computed under this part, the
excess shall be credited against other amounts due, if any, and the
balance, if any, shall, upon appropriation by the Legislature, and in
consultation with the Air Resources Board, be paid from the ____
Fund and paid to the taxpayer.
   (d) Any credit paid to a taxpayer pursuant to this section shall
not be included in income subject to tax under this part.
   (e) The Franchise Tax Board may prescribe rules, guidelines, or
procedures necessary or appropriate to carry out the purposes of this
section, including any guidelines regarding the substantiation of
the credit allowed by this section. Chapter 3.5 (commencing with
Section 11340) of Part 1 of Division 3 of Title 2 of the Government
Code does not apply to any rule, guideline, or procedure prescribed
by the Franchise Tax Board pursuant to this section.
   (f) Section 41 does not apply to the credit allowed by this
section.
  SEC. 2.  This act provides for a tax levy within the meaning of
Article IV of the Constitution and shall go into immediate effect.