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<ns0:Id>20250AB__085699INT</ns0:Id>
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<ns0:Action>
<ns0:ActionText>INTRODUCED</ns0:ActionText>
<ns0:ActionDate>2025-02-19</ns0:ActionDate>
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<ns0:SessionYear>2025</ns0:SessionYear>
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<ns0:AuthorText authorType="LEAD_AUTHOR">Introduced by Assembly Member Chen</ns0:AuthorText>
<ns0:Authors>
<ns0:Legislator>
<ns0:Contribution>LEAD_AUTHOR</ns0:Contribution>
<ns0:House>ASSEMBLY</ns0:House>
<ns0:Name>Chen</ns0:Name>
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<ns0:Title> An act to amend Section 6377.1 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. </ns0:Title>
<ns0:RelatingClause>taxation, to take effect immediately, tax levy</ns0:RelatingClause>
<ns0:GeneralSubject>
<ns0:Subject>Sales and Use Tax: exemptions: manufacturing.</ns0:Subject>
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<ns0:DigestText>
<html:p>Existing sales and use tax laws impose taxes 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 a partial exemption from those taxes, on and after July 1, 2014, and before July 1, 2030, for the gross receipts from the sale of, and the storage, use, or other consumption of, among other things, qualified tangible personal property purchased by a qualified person for purchases not exceeding $200,000,000, for use primarily in manufacturing, processing, refining, fabricating, or recycling of tangible personal property, as specified. Existing law requires the California Department of
Tax and Fee Administration to provide a report to the Joint Legislative Budget Committee and the Department of Finance of, among other things, the total dollar amount of exemptions, as specified. Existing law repeals these provisions on January 1, 2031.</html:p>
<html:p>This bill would, instead, extend the above-described partial exemption from those taxes until January 1, 2031, and would remove the above-described reporting requirement pertaining to the California Department of Tax and Fee Administration. The bill would make various conforming changes and repeal these provisions on January 1, 2036.</html:p>
<html:p>Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements.</html:p>
<html:p>This bill would require the California Department of Tax and
Fee Administration, if requested by the Legislature, to submit a report to the Legislature on the exemption and would provide findings and declarations relating to the goals of the exemption.</html:p>
<html:p>The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws.</html:p>
<html:p>Existing law requires the state to reimburse counties and cities for revenue losses caused by the enactment of sales and use tax exemptions.</html:p>
<html:p>This bill would provide that, notwithstanding Section 2230 of the Revenue and
Taxation Code, no appropriation is made and the state shall not reimburse any local agencies for sales and use tax revenues lost by them pursuant to this bill.</html:p>
<html:p>This bill would take effect immediately as a tax levy.</html:p>
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<ns0:ImmediateEffect>YES</ns0:ImmediateEffect>
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<ns0:Preamble>The people of the State of California do enact as follows:</ns0:Preamble>
<ns0:BillSection id="id_ACD321B9-CD34-4FB0-B941-215855B44497">
<ns0:Num>SECTION 1.</ns0:Num>
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Section 6377.1 of the
<ns0:DocName>Revenue and Taxation Code</ns0:DocName>
is amended to read:
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<ns0:Num>6377.1.</ns0:Num>
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<html:p>
(a)
<html:span class="EnSpace"/>
Except as provided in subdivision (e), on or after July 1, 2014, and before January 1, 2031, there are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of, any of the following:
</html:p>
<html:p>
(1)
<html:span class="EnSpace"/>
Qualified tangible personal property purchased for use by a qualified person to be used primarily in any stage of the manufacturing, processing, refining, fabricating, or recycling of tangible personal property, beginning at the point any raw materials are received by the qualified person and
introduced into the process and ending at the point at which the manufacturing, processing, refining, fabricating, or recycling has altered tangible personal property to its completed form, including packaging, if required.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
Qualified tangible personal property purchased for use by a qualified person to be used primarily in research and development.
</html:p>
<html:p>
(3)
<html:span class="EnSpace"/>
Qualified tangible personal property purchased for use by a qualified person to be used primarily to maintain, repair, measure, or test any qualified tangible personal property described in paragraph (1) or (2).
</html:p>
<html:p>
(4)
<html:span class="EnSpace"/>
Qualified tangible personal property purchased for use by a contractor purchasing that property for use in the performance of a construction contract for the qualified person, that will use that property as an integral part of the manufacturing,
processing, refining, fabricating, or recycling process, the generation or production, or storage and distribution, of electric power, or as a research or storage facility for use in connection with those processes.
</html:p>
<html:p>
(5)
<html:span class="EnSpace"/>
Qualified tangible personal property purchased for use by a qualified person to be used primarily in the generation or production, or storage and distribution, of electric power.
</html:p>
<html:p>
(b)
<html:span class="EnSpace"/>
For purposes of this section:
</html:p>
<html:p>
(1)
<html:span class="EnSpace"/>
“Department” means the California Department of Tax and Fee Administration.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
“Fabricating” means to make, build, create, produce, or assemble components or tangible personal property to work in a new or different manner.
</html:p>
<html:p>
(3)
<html:span class="EnSpace"/>
“Generation or production” means
the activity of making, producing, creating, or converting electric power from sources other than a conventional power source, as defined in Section 2805 of the Public Utilities Code.
</html:p>
<html:p>
(4)
<html:span class="EnSpace"/>
“Manufacturing” means the activity of converting or conditioning tangible personal property by changing the form, composition, quality, or character of the property for ultimate sale at retail or use in the manufacturing of a product to be ultimately sold at retail. Manufacturing includes any improvements to tangible personal property that result in a greater service life or greater functionality than that of the original property.
</html:p>
<html:p>
(5)
<html:span class="EnSpace"/>
“Primarily” means 50 percent or more of the time.
</html:p>
<html:p>
(6)
<html:span class="EnSpace"/>
“Process” means the period beginning at the point at which any raw materials are received by the qualified person and introduced into the
manufacturing, processing, refining, fabricating, or recycling activity of the qualified person and ending at the point at which the manufacturing, processing, refining, fabricating, or recycling activity of the qualified person has altered tangible personal property to its completed form, including packaging, if required. Raw materials shall be considered to have been introduced into the process when the raw materials are stored on the same premises where the qualified person’s manufacturing, processing, refining, fabricating, or recycling activity is conducted. Raw materials that are stored on premises other than where the qualified person’s manufacturing, processing, refining, fabricating, or recycling activity is conducted shall not be considered to have been introduced into the manufacturing, processing, refining, fabricating, or recycling process.
</html:p>
<html:p>
(7)
<html:span class="EnSpace"/>
“Processing” means the physical application of the materials and labor necessary to
modify or change the characteristics of tangible personal property.
</html:p>
<html:p>
(8)
<html:span class="EnSpace"/>
(A)
<html:span class="EnSpace"/>
“Qualified person” means:
</html:p>
<html:p>
(i)
<html:span class="EnSpace"/>
Prior to January 1, 2018, a person that is primarily engaged in those lines of business described in Codes 3111 to 3399, inclusive, 541711, or 541712 of the North American Industry Classification System (NAICS) published by the United States Office of Management and Budget (OMB), 2012 edition.
</html:p>
<html:p>
(ii)
<html:span class="EnSpace"/>
On and after January 1, 2018, and before January 1, 2031, a person that is primarily engaged in those lines of business described in Codes 3111 to 3399, inclusive, 221111 to 221118, inclusive,
221122, 541711, or 541712 of the North American Industry Classification System (NAICS) published by the United States Office of Management and Budget (OMB), 2012 edition.
</html:p>
<html:p>
(B)
<html:span class="EnSpace"/>
Notwithstanding subparagraph (A), “qualified person” shall not include either of the following:
</html:p>
<html:p>
(i)
<html:span class="EnSpace"/>
Prior to January 1, 2018, an apportioning trade or business that is required to apportion its business income pursuant to subdivision (b) of Section 25128 or a trade or business conducted wholly within this state that would be required to apportion its business income pursuant to subdivision (b) of Section 25128 if it were subject to apportionment pursuant to Section 25101.
</html:p>
<html:p>
(ii)
<html:span class="EnSpace"/>
On and after January 1, 2018, and before
January 1, 2031, an apportioning trade or business, other than a trade or business described in paragraph (1) of subdivision (c) of Section 25128, that is required to apportion its business income pursuant to subdivision (b) of Section 25128, or a trade or business, other than a trade or business described in paragraph (1) of subdivision (c) of Section 25128, conducted wholly within this state that would be required to apportion its business income pursuant to subdivision (b) of Section 25128 if it were subject to apportionment pursuant to Section 25101.
</html:p>
<html:p>
(9)
<html:span class="EnSpace"/>
(A)
<html:span class="EnSpace"/>
“Qualified tangible personal property” includes, but is not limited to, all of the following:
</html:p>
<html:p>
(i)
<html:span class="EnSpace"/>
Machinery and equipment, including component parts and contrivances such as belts, shafts, moving parts, and operating structures.
</html:p>
<html:p>
(ii)
<html:span class="EnSpace"/>
Equipment or devices used or required to operate, control, regulate, or maintain the machinery, including, but not limited to, computers, data-processing equipment, and computer software, together with all repair and replacement parts with a useful life of one or more years therefor, whether purchased separately or in conjunction with a complete machine and regardless of whether the machine or component parts are assembled by the qualified person or another party.
</html:p>
<html:p>
(iii)
<html:span class="EnSpace"/>
Tangible personal property used in pollution control that meets standards established by this state or any local or regional governmental agency within this state.
</html:p>
<html:p>
(iv)
<html:span class="EnSpace"/>
(I)
<html:span class="EnSpace"/>
Prior to January 1, 2018, special purpose buildings and foundations used as an integral part of the manufacturing, processing, refining, fabricating, or
recycling process, or that constitute a research or storage facility used during those processes. Buildings used solely for warehousing purposes after completion of those processes are not included.
</html:p>
<html:p>
(II)
<html:span class="EnSpace"/>
On and after January 1, 2018, and before January 1, 2031, special purpose buildings and foundations used as an integral part of the manufacturing, processing, refining, fabricating, or recycling process, or that constitute a research or storage facility used during those processes, or the generation or production or storage and distribution of electric power. Buildings used solely for warehousing purposes after completion of those processes are not included.
</html:p>
<html:p>
(B)
<html:span class="EnSpace"/>
“Qualified
tangible personal property” shall not include any of the following:
</html:p>
<html:p>
(i)
<html:span class="EnSpace"/>
Consumables with a useful life of less than one year.
</html:p>
<html:p>
(ii)
<html:span class="EnSpace"/>
Furniture, inventory, and equipment used in the extraction process, or equipment used to store finished products that have completed the manufacturing, processing, refining, fabricating, or recycling process.
</html:p>
<html:p>
(iii)
<html:span class="EnSpace"/>
Tangible personal property used primarily in administration, general management, or marketing.
</html:p>
<html:p>
(10)
<html:span class="EnSpace"/>
“Refining” means the process of converting a natural resource to an intermediate or finished product.
</html:p>
<html:p>
(11)
<html:span class="EnSpace"/>
“Research and development” means those activities that are described in Section 174 of the Internal Revenue Code or in any regulations
thereunder.
</html:p>
<html:p>
(12)
<html:span class="EnSpace"/>
“Storage and distribution” means storing or distributing through the electric grid, but not transmission of, electric power to consumers regardless of source.
</html:p>
<html:p>
(13)
<html:span class="EnSpace"/>
(A)
<html:span class="EnSpace"/>
“Useful life” for tangible personal property that is treated as having a useful life of one or more years for state income or franchise tax purposes shall be deemed to have a useful life of one or more years for purposes of this section. “Useful life” for tangible personal property that is treated as having a useful life of less than one year for state income or franchise tax purposes shall be deemed to have a useful life of less than one year for purposes of this section. For the purposes of this paragraph, tangible personal property that is deducted under Sections 17201 and 17255 or Section 24356 shall be deemed to have a useful life of one or more years.
</html:p>
<html:p>
(B)
<html:span class="EnSpace"/>
The department shall cancel any outstanding and unpaid deficiency determination and any related penalties and interest and shall not issue any deficiency determination or notice of determination, with respect to unpaid sales and use tax on qualified property with a useful life, as defined in subparagraph (A), that was purchased or leased on or after July 1, 2014, and before January 1, 2018. Any amounts paid by a qualified person pursuant to such determination shall be refunded by the department to the qualified person. Any cancellation or refund described in this subparagraph is contingent upon a qualified person making a request to the department, in a manner prescribed by the department, by June 30, 2018.
</html:p>
<html:p>
(c)
<html:span class="EnSpace"/>
An exemption shall not be allowed under this section unless the purchaser furnishes the retailer with an exemption certificate, completed in accordance with any
instructions or regulations as the department may prescribe, and the retailer retains the exemption certificate in its records and furnishes it to the department upon request.
</html:p>
<html:p>
(d)
<html:span class="EnSpace"/>
(1)
<html:span class="EnSpace"/>
Notwithstanding the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)) and the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), the exemption established by this section shall not apply with respect to any tax levied by a county, city, or district pursuant to, or in accordance with, either of those laws.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
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.
</html:p>
<html:p>
(e)
<html:span class="EnSpace"/>
(1)
<html:span class="EnSpace"/>
The exemption provided by this section shall not apply to either of the following:
</html:p>
<html:p>
(A)
<html:span class="EnSpace"/>
Any tangible personal property purchased during any calendar year that exceeds two hundred million dollars ($200,000,000) of purchases of qualified tangible personal property for which an exemption is claimed by a qualified person under this section. For purposes of this subparagraph, in the case of a qualified person that is required to be included in a combined report under Section 25101 or authorized to be included in a combined report under Section 25101.15, the aggregate of all purchases of qualified personal property for which an exemption is claimed pursuant to this section by all persons that are required or authorized to be included in a combined report shall not
exceed two hundred million dollars ($200,000,000) in any calendar year.
</html:p>
<html:p>
(B)
<html:span class="EnSpace"/>
The sale or storage, use, or other consumption of property that, within one year from the date of purchase, is removed from California, converted from an exempt use under subdivision (a) to some other use not qualifying for exemption, or used in a manner not qualifying for exemption.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
If a purchaser certifies in writing to the seller that the tangible personal property purchased without payment of the tax will be used in a manner entitling the seller to regard the gross receipts from the sale as exempt from the sales tax, and the purchase exceeds the two-hundred-million-dollar ($200,000,000) limitation described in subparagraph (A) of paragraph (1), or within one year from the date of purchase, the purchaser removes that property from California, converts that property for use in a manner not qualifying
for the exemption, or uses that property in a manner not qualifying for the exemption, the purchaser shall be liable for payment of sales tax, with applicable interest, as if the purchaser were a retailer making a retail sale of the tangible personal property at the time the tangible personal property is so purchased, removed, converted, or used, and the cost of the tangible personal property to the purchaser shall be deemed the gross receipts from that retail sale.
</html:p>
<html:p>
(f)
<html:span class="EnSpace"/>
This section shall apply to leases of qualified tangible personal property classified as “continuing sales” and “continuing purchases” in accordance with Sections 6006.1 and 6010.1. The exemption established by this section shall apply to the rentals payable pursuant to the lease, provided the lessee is a qualified person and the tangible personal property is used in an activity described in subdivision (a).
</html:p>
<html:p>
(g)
<html:span class="EnSpace"/>
(1)
<html:span class="EnSpace"/>
Upon the effective date of this section, the Department of Finance shall estimate the total dollar amount of exemptions that will be taken for each calendar year, or any portion thereof, for which this section provides an exemption.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
(A)
<html:span class="EnSpace"/>
An amount that equals the revenue value of the total dollar amount of exemptions, with the concurrence of the Department of Finance, shall be transferred from the Greenhouse Gas Reduction Fund to the General Fund, no later than each June 30 next following the calendar
year. Any amount attributable to any cancellations the department made of any outstanding and unpaid deficiency determinations and any refunds under subparagraph (B) of paragraph (13) of subdivision (b) shall be excluded from the transfer of the amount described in subparagraph (B). The transfers to the General Fund shall be accrued to the fiscal year in which the revenue loss occurred.
</html:p>
<html:p>
(B)
<html:span class="EnSpace"/>
(i)
<html:span class="EnSpace"/>
For calendar years 2022 through 2030, inclusive, an amount not to exceed the difference between the revenue value of the total dollar amount of
exemptions, and the revenue value of the total dollar amount of
exemptions, may be transferred from the Greenhouse Gas Reduction Fund to the General Fund, no later than each July 31 following that calendar year. The transfers to the General Fund shall be accrued proportionally to the fiscal year in which the revenue loss occurred.
</html:p>
<html:p>
(ii)
<html:span class="EnSpace"/>
The amount transferred under this subparagraph for each fiscal year shall be as determined by the Director of Finance, unless a different amount is otherwise specified in the Budget Act for that fiscal year.
</html:p>
<html:p>
(3)
<html:span class="EnSpace"/>
For purposes of this subdivision, the “revenue value” of an amount of exemptions shall mean the estimated revenue loss to the General Fund from the allowance of those exemptions.
</html:p>
<html:p>
(h)
<html:span class="EnSpace"/>
This section is repealed on January 1, 2036.
</html:p>
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<ns0:BillSection id="id_D36021A2-0E9C-402C-B3DC-961DFCB0031C">
<ns0:Num>SEC. 2.</ns0:Num>
<ns0:Content>
<html:p>
(a)
<html:span class="EnSpace"/>
For purposes of complying with Section 41 of the Revenue and Taxation Code, the Legislature finds and declares that the objective of the exemption created by Section 6377.1 of the Revenue and Taxation Code is to attract more manufacturing investment and jobs that will follow to California.
</html:p>
<html:p>
(b)
<html:span class="EnSpace"/>
The performance indicators the Legislature can use to determine if the exemption is achieving the objective stated in subdivision (a) shall be the dollar amount of taxes that would have been collected if there was no exemption, and the number of businesses that have applied for and received the exemption for manufacturing or research and development equipment.
</html:p>
<html:p>
(c)
<html:span class="EnSpace"/>
If requested by the Legislature, the California Department of Tax and Fee Administration shall prepare a written report on the following:
</html:p>
<html:p>
(1)
<html:span class="EnSpace"/>
The dollar amount of taxes not collected in each city and county for the purchase of manufacturing or research and development equipment.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
The cost to the state of administering the sales and use tax exemption for manufacturing or research and development equipment.
</html:p>
<html:p>
(3)
<html:span class="EnSpace"/>
The number of businesses that have applied for and received the sales and use tax exemption for manufacturing or research and development equipment.
</html:p>
<html:p>
(d)
<html:span class="EnSpace"/>
(1)
<html:span class="EnSpace"/>
If requested by the Legislature, the California Department of Tax and Fee Administration shall submit the report prepared pursuant to subdivision (c)
to the Legislature.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
The report shall be submitted in compliance with Section 9795 of the Government Code.
</html:p>
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<ns0:Num>SEC. 3.</ns0:Num>
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<html:p>Notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any sales and use tax revenues lost by it under this act.</html:p>
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<ns0:Num>SEC. 4.</ns0:Num>
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<html:p>This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.</html:p>
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