Scope and Content
Related Collections at the California State Archives
Title: California State Senate Revenue and Taxation Committee Records
Collection number: See series description
Senate Revenue and Taxation Committee
67 cubic feet
California State Archives
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 represented in the collection:
While the majority of the records are open for research, any access restrictions are noted in the record series descriptions.
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
[Identification of item], Senate Revenue and Taxation Committee Records, LP[number]:[folder number], California State Archives,
Office of the Secretary of State, Sacramento, California.
The California State Archives acquired the Senate Revenue and Taxation Committee records according to state law.
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
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.
Further accruals are expected.
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
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Lucy Killea Papers
Wadie P. Deddeh Papers
Walter W. Stiern Papers