Among the approximately 2,000 bills considered in the California Legislature this year, many affect small businesses. Here’s the analysis of four by the National Federation of Independent Business California:
Assembly Bill 23 and Senate Bill 5, the Affordable Gas Tax for Families Act. The bills are sponsored, respectively, by Assemblyman Jim Patterson, R-Fresno; and state Sen. Andy Vidak, R-Hanford. The NFIB/CA supports the bills, which in its analysis would:
- Exempt certain categories of persons or entities, such as transportation fuels, from inclusion in the state’s cap-and-trade program.
- Will remove transportation fuels from the cap-and-trade program and eliminate the gas tax.
Unless the tax exemption is passed, according to a recent study by the California Drivers Alliance, the tax potentially could kill over 18,000 jobs and $2.9 billion in economic output in 2015.
Tax Holiday
AB1280: Small Business Tax Holiday. It’s by Assemblyman Brian Maienschein, R-San Diego. The NFIB/CA is a sponsor of the bill, which in its analysis:
- Allows a one-day sales and use tax exemption annually for small businesses that collect less than $200,000 on sales tax the previous year.
- The specific day would be the Saturday following Thanksgiving, also known as “Small Business Saturday.”
- Does not interfere with a local government’s ability to tax.
- Mirrors a similar proposal that has been put forth in Florida this year.
Double Pay
AB67, the Double Pay on the Holiday Act of 2015. It’s by Assemblywoman Lorena Gonzalez, D-San Diego. The NFIB/CA opposes the bill, which in its analysis:
- Defines “family holiday” to mean either December 25 or the fourth Thursday of November each year, the Thanksgiving holiday.
- Provides that any work performed on a family holiday shall be compensated at no less than twice the employee’s regular rate of pay.
- Provides that “employee” does not include an employee covered by a valid collective bargaining agreement that meets specified criteria.
Cross-posted at CalWatchDog.