Many states have additional taxpayer safeguards for legislation that raises taxes, but in an effort to evade these safeguards, politicians are playing a word game. Any assessment that raises money in excess of what is needed to defray costs is a tax, and when the primary purpose of an enactment is to offset the cost of providing a service, it is a fee.
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29 Democratic members of Congress from California today urged California to make its film tax credit more generous. A bill to do so, AB 1839, has passed the state Assembly and is pending in the Senate.