The California Apartment Association is opposing a measure that’s seeking to create one of the largest tax increases in state history. Assembly Constitutional Amendment 22 proposes to ask voters to approve a 10 percent “surcharge” on California employers. Companies with annual net income of more than $1 million that are subject to corporate income and franchise taxes in California would be required to pay the new tax. The tax proposal comes from Assemblymen Kevin McCarty, D-Sacramento, and Phil Ting, D-San Francisco, and has met fierce opposition from a large coalition of business groups, including CAA.