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Inventory of the California State Senate Revenue and Taxation Committee Records
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Collection Details
 
Table of contents What's This?
  • Descriptive Summary
  • Administrative Information
  • Committee History
  • Scope and Content
  • Accruals
  • Indexing Terms
  • Related Collections at the California State Archives

  • Descriptive Summary

    Title: California State Senate Revenue and Taxation Committee Records
    Dates: 1935-2004
    Collection number: See series description
    Creator: Senate Revenue and Taxation Committee
    Collection Size: 67 cubic feet
    Repository: California State Archives
    Sacramento, California
    Abstract: The President of the Senate appointed the first Senate Revenue and Taxation Committee in 1901 as a standing committee. The committee handles all bills relating to state and local revenues and taxation, including bills amending the Revenue and Taxation Code and other uncodified legislation.The Senate Revenue and Taxation Committee Records consist of approximately 67cubic feet of textual records. The records cover the years 1935-2004, and are composed of bill files, hearing files, committee reports and committee files.
    Physical location: California State Archives
    Languages: Languages represented in the collection: English

    Administrative Information

    Access

    While the majority of the records are open for research, any access restrictions are noted in the record series descriptions.

    Publication Rights

    For permission to reproduce or publish, please contact the California State Archives. Permission for reproduction or publication is given on behalf of the California State Archives as the owner of the physical items. The researcher assumes all responsibility for possible infringement which may arise from reproduction or publication of materials from the California State Archives collections.

    Preferred Citation

    [Identification of item], Senate Revenue and Taxation Committee Records, LP[number]:[folder number], California State Archives, Office of the Secretary of State, Sacramento, California.

    Acquisition History

    The California State Archives acquired the Senate Revenue and Taxation Committee records according to state law.

    Committee History

    The President of the Senate appointed the first Senate Revenue and Taxation Committee in 1901 as a standing committee. Originally, it was comprised of only five members. This number fluctuated throughout the history of the committee, reaching as many as 15 members in 1917. From the late 1970s to the present, between 6 and 9 members have served on the committee in each legislative session. The committee handles all bills relating to state and local revenues and taxation, including bills amending the Revenue and Taxation Code and other uncodified legislation.
    The Senate Revenue and Taxation Committee works closely with two state agencies that manage California tax law. The Franchise Tax Board, which was created in 1950, administers California's Personal Income Tax and Corporation Tax Laws. The State Board of Equalization, created in 1879 by constitutional amendment, collects sales and use and property taxes, and ensures that assessment practices are uniform throughout California. The Franchise Tax Board and the Board of Equalization have sponsored many of the bills and contributed much of the analysis contained within the Senate Revenue and Taxation Committee's bill files.
    Since its inception, the purpose and responsibilities of the committee have not changed significantly. The committee continues to oversee the development of new tax-related legislation and adjustments to the Revenue and Taxation Code. Subjects typically addressed by the committee include personal income taxes, sales and use taxes, corporation taxes, and property taxes, among others.

    Scope and Content

    The Senate Revenue and Taxation Committee Records consist of approximately 67cubic feet of textual records. The records cover the years 1935-2004, and are composed of bill files, hearing files, committee reports and committee files. It is anticipated that the Archives will receive further records from the Senate Revenue and Taxation Committee as it remains a functional standing committee in the California State Senate. Researchers should inquire with the reference archivist about recently received, unprocessed records of the committee.
    The bill files consist of 65 cubic feet of textual records spanning the years 1971-2004. The majority of the bill files pertain to property taxation and sales and use tax, or taxation of tangible personal property. Many of these legislative measures generated an enormous public response, such as the strong opposition of parents and daycares to the Disposable Diaper Tax Law (SB1051) that failed to pass in 1991. Other topics include taxpayer's rights, Proposition 13 (1978), illegal immigration, health care, and education. Disaster relief, which ranges from aid to victims of natural disasters to credits for businesses destroyed in the Los Angeles riots of 1992, is another topic that occurs regularly. Also present are bills concerning federal tax conformity; omnibus technical tax code adjustments; and credits, exemptions and check-offs.
    Of the various topics addressed within the committee bill files, controversial issues such as environmental regulation and marriage and domestic partnerships appear frequently. Bills addressing environmental concerns range from exemptions for low-emission vehicles and solar energy to measures like the Land and Water Conservation Act of 1999 (SB680), which authorized a sizeable tax credit for the donation of natural resource lands to specific public and nonprofit entities. Also contentious, the issue of marriage and domestic partnerships in California has attracted national attention, specifically because of the legislature's continual support of legal protection for same-sex couples. Considered a marked change in the legislature's approach to domestic partnerships, the Domestic Partners Rights and Responsibilities Act (AB205) was signed into law in 2003. This legislation granted same-sex partners the same rights and privileges as married spouses under California law. The Domestic Partners Rights and Responsibilities Act, among other bills addressing marriage and domestic partnerships, is a significant point of interest within the committee bill files.
    The hearing files consist of approximately 2 cubic feet of textual records and 4 audiocassettes. Topics addressed include the tax impact of nonprofit corporations, public finance and expenditures, federal tax conformity, the tax burden of California businesses, employers and residents, and state income tax reform. Researchers will be particularly interested in hearing files pertaining to Proposition 13, which reduced California property taxes and changed the ways in which public education received funding. These files include interim and joint hearings in which committee members attempted to project and later assess the financial consequences of Proposition 13.

    Accruals

    Further accruals are expected.

    Indexing Terms

    The following terms have been used to index the description of this collection in the library's online public access catalog.
    California. Legislature. Senate. Committee on Revenue and Taxation
    Taxation Law and legislation
    Sales tax

    Related Collections at the California State Archives

    Assembly Revenue and Taxation Committee Records
    Daniel E. Boatwright Papers
    Deirdre Alpert Papers
    Leroy F. Greene Papers
    Lucy Killea Papers
    Wadie P. Deddeh Papers
    Walter W. Stiern Papers