Attorney General No.

SA2005RF0042

Secretary of State No.

1121

Description

Increases state corporate taxes to fund public transportation and road maintenance costs. Creates oil extraction tax. Increases the tax on insurers' premiums. Increases general corporate income tax/alternative minimum corporate tax. Establishes a graduated tax on S corporation income over $100,000. Limits carryover credits available to reduce corporate taxes. Limits corporate tax deductions for energy drilling and development costs. Subjects certain foreign business income of multinational jurisdictional corporations operating in California to state taxation. Requires publication of a state budget summary in statewide ballot pamphlets. Summary of estimate by Legislative Analyst and Director of Finance of fiscal impact on state and local governments: Increased state revenues from higher business taxes of approximately $1.7 billion annually, with the proceeds used for transportation purposes.

Proponents

Roberta B. Johansen, James C. Harrison

Date

3-22-2005

Document Type

Initiative

Qualified

Failed to Qualify

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