BILL NUMBER: AB 232 AMENDED
AMENDED IN ASSEMBLY JANUARY 6, 2014
AMENDED IN ASSEMBLY MAY 6, 2013
AMENDED IN ASSEMBLY APRIL 2, 2013
AMENDED IN ASSEMBLY MARCH 19, 2013
INTRODUCED BY Assembly Member Ting
FEBRUARY 5, 2013
An act to add
and repeal Section 17053.15 of the Revenue
and Taxation Code, relating to taxation, to take effect immediately,
tax levy Chapter 3 (commencing with Section 34380) to
Division 12 of Title 4 of Part 6 of the Penal Code, relating to
LEGISLATIVE COUNSEL'S DIGEST
AB 232, as amended, Ting. Income taxes: credit: gun
buybacks. Firearms: buyback program.
Existing law requires the surrender of certain weapons to the
sheriff of a county or chief of police of a municipal police
department and allows an officer to whom weapons are surrendered to
offer the weapons for sale at public auction. If the weapon is not of
a type that can be sold to the public, existing law requires that
the weapon be destroyed so that it can no longer be used as a weapon.
This bill would establish the Gun Buyback Program in the
Department of Justice, which would consist of local buyback programs
administered by police or sheriff departments, as specified, that
would be funded up to 50% by funds administered by the Department of
Justice. The local programs would purchase firearms and, except as
specified, destroy the firearms, as prescribed.
The Personal Income Tax Law allows various credits against the
taxes imposed by that law.
This bill, for taxable years beginning on or after January 1,
2014, and before January 1, 2017, would allow a credit against the
taxes imposed under the Personal Income Tax Law in an amount equal to
a specified amount for a handgun, shotgun, rifle, or assault weapon
in working condition that is either surrendered without consideration
or sold to local law enforcement in a gun buyback program during the
taxable year, not to exceed $1,000 per taxable year.
This bill would take effect immediately as a tax levy.
Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Chapter 3 (commencing with Section
34380) is added to Division 12 of Title 4 of Part 6 of the
Penal Code , to read:
CHAPTER 3. GUN BUYBACK PROGRAM
34380. This title shall be known and may be cited as the Gun
Buyback Program of 2014.
34381. (a) There is hereby established in the Department of
Justice a Gun Buyback Program.
(b) A city council or county board of supervisors may apply for
funding to the department under the program for up to 50 percent of
the total cost of a local, voluntary gun buyback program. The local
program may dispense cash or vouchers for cash, goods, or services as
part of the buyback program. Any vouchers for cash, goods, or
services that the local jurisdiction receives as donations shall be
counted for purposes of determining the amount of matching funds that
may be applied for.
(c) In order to encourage community participation, 25 percent of
the total cost of the local program shall be spent on a public
education campaign informing the public of the epidemiological risks
associated with having a firearm in the home, particularly regarding
accidental deaths of children, domestic violence, and suicides, and
the opportunity to dispose of unwanted firearms through the buyback
program. The public education campaign shall be conducted in
partnership with local community-based organizations described in
Section 501(c)(3) of the Internal Revenue Code that have an interest
in reducing firearms violence. The local agency may contract with
local community-based organizations described in Section 501(c)(3) of
the Internal Revenue Code for purposes of developing messages for
and promoting the public education campaign.
(d) The city police department or county sheriff department shall
administer the local program. Local law enforcement agencies may also
enter into a memorandum of understanding with each other and with
local community-based organizations described in Section 501(c)(3) of
the Internal Revenue Code to jointly apply for funding and
administer the local program. Local law enforcement entities
administering the local program shall have discretion to administer
the local program in a manner and under criteria they determine are
most likely to reduce life threatening violence, including whether
the local program will require the disclosure of the identification
of the person selling the firearm for purposes of the program, and
the number and types of firearms that will be purchased under the
34382. (a) All firearms purchased under this program shall be
disposed of pursuant to Section 18005, provided that no firearm
received pursuant to this title may be resold or transferred to the
public, or to persons licensed pursuant to Sections 26700 to 29615,
inclusive. No firearms purchased under this program may be resold or
exchanged for value, except in connection with the destruction and
conversion to scrap of the firearm.
(b) Firearms shall not be destroyed pursuant to this program if
they are needed as evidence. Firearms purchased under this program
that need to be preserved as evidence shall be disposed of pursuant
to those provisions of law governing firearms that are used for
(c) Firearms purchased through this program that are determined to
be stolen shall be returned to their owner, if the owner can
reasonably be identified and the return can reasonably be
accomplished. If it is not possible after good faith efforts to
identify the owner of a stolen firearm, or to return a stolen firearm
to its owner, the firearm may be destroyed pursuant to this section.
(d) Sales, deliveries, or transfers made pursuant to this title
shall be deemed to be a transaction that complies with Sections 27850
34383. (a) The Department of Justice shall prescribe procedures
for the recovery, tracing, determination of ownership, and
destruction of firearms purchased under this program.
(b) The department shall prescribe the procedures and requirements
for application for funds under this program, and shall administer
the distribution of funds for this program to participating local
SECTION 1. Section 17053.15 is added to the
Revenue and Taxation Code, to read:
17053.15. (a) (1) For each taxable year beginning on or after
January 1, 2014, and before January 1, 2017, there shall be allowed
as a credit against the "net tax," as defined in Section 17039, an
amount equal to the amount described in paragraph (2) for a handgun,
shotgun, rifle, or assault weapon in working condition that is either
surrendered without consideration or sold to local law enforcement
in a gun buyback program during the taxable year, not to exceed one
thousand dollars ($1,000) per taxable year.
(2) The amount of credit allowed under this section is as follows:
(A) Two hundred fifty dollars ($250) per handgun, shotgun, or
rifle that is in working condition.
(B) Five hundred dollars ($500) per assault weapon that is in
(b) The taxpayer shall keep a record of the type of handgun,
shotgun, rifle, or assault weapon surrendered or sold to local law
enforcement in a buyback program, the number surrendered or sold, the
name, address, and date of the buyback program or any other
information the Franchise Tax Board may prescribe by regulation. This
record shall be furnished to the Franchise Tax Board upon request.
(c) In the case where the credit allowed by this section exceeds
the "net tax," the excess may be carried over to reduce the "net tax"
in the succeeding two years if necessary, until the credit has been
(d) This credit shall be in lieu of any other credit or deduction
that the taxpayer may otherwise claim pursuant to this part with
respect to the surrender without consideration of a handgun, shotgun,
rifle, or assault weapon.
(e) (1) The Franchise Tax Board may promulgate rules and
regulations as necessary or appropriate to implement this section.
(2) Chapter 3.5 (commencing with Section 11340) of Part 1 of
Division 3 of Title 2 of the Government Code does not apply to any
rules or regulations established or issued by the Franchise Tax Board
pursuant to this section.
(f) This section shall remain in effect only until December 1,
2017, and as of that date is repealed.
SEC. 2. This act provides for a tax levy within
the meaning of Article IV of the Constitution and shall go into