Why Do Some Tax Increase Bills Only Contain an Urgency Clause?

Some have raised the question why a bill that is clearly a tax increase contains an urgency clause and does not mention that it is a tax increase.

A bill that would raise taxes and does not contain an urgency clause will have these statements in the Legislative Counsel’s Digest:

This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIII A of the California Constitution, and thus would require for passage the approval of ²/₃ of the membership of each house of the Legislature. This bill would take effect immediately as a tax levy.

A bill that contains just an urgency clause will have these statements in the Legislative Counsel’s Digest:

This bill would declare that it is to take effect immediately as an urgency statute.

Back to the initial question — Basically, the Office of Legislative Counsel (i.e., the bill drafters for the California Legislature) determines these matters. The OLC has determined that the urgency clause designation takes precedence over the tax increase designation and so they specify the urgency clause in the bill when both provisions are applicable. Of course, both designations require a 2/3 vote anyways and they both take effect immediately.

If the urgency clause were to be removed, then the bill would still require a 2/3 vote and the Digest would be changed to reflect that it is now just a tax increase bill.