The Mobilehome Parks Act requires the Department of Housing and Community Development to establish regulations for manufactured home, mobilehome, and commercial modular foundation systems. Existing law requires the installation of a manufactured home, mobilehome, or commercial modular as a fixture or improvement to real property to comply with specified provisions, including obtaining a building permit and submission of plans as required by the department's regulations. The Vehicle License Fee Law exempts from imposition of the vehicle license fee mobilehomes sold and installed on a foundation system pursuant to the above-described provisions and provides that a mobilehome exempted by this provision is subject to local property taxation. Existing law also requires the Department of Housing and Community Development to transfer a manufactured home or mobilehome which is subject to the vehicle license fee to local property taxation upon a request executed by the owner, legal owner, and each junior lienholder. This bill would authorize the assessor to transfer a manufactured home, subject to vehicle license and registration fees, to property taxation where the assessor finds that the manufactured home has been rebuilt to the substantial equivalent of a new residential structure, as specified, and would require the base year value of the manufactured home to be its full cash value on the date of completion of new construction. The bill would require the assessor to notify each assessee whose manufactured home is to be placed on the local assessment roll, and to also give notification to the Department of Housing and Community Development and the legal owner, if any, of the manufactured home. This bill would require the Department of Housing and Community Development to transfer the manufactured home or mobilehome to local property taxation upon notification by the assessor. This bill would also make related conforming changes. 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 XIIIA of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature. This bill would take effect immediately as a tax levy.
Existing law requires certain health facilities and freestanding ambulatory surgery clinics to file, with the Office of Statewide Health Planning and Development, specified reports containing various patient and health data information, including, among other things, the patient's date of birth and source of admission. Existing law also provides that the Office of Statewide Health Planning and Development shall make allowances to adopt regulations adding or deleting elements listed in the patient level data elements, as specified. This bill would require the office to adopt a regulation adding physician identifiers to the patient level data elements.
Existing law, the Real Estate Appraisers' Licensing and Certification Law, regulates the licensing of real estate appraisers and provides definitions of specified terms that govern the construction of that law. Existing law provides that the Uniform Standards of Professional Appraisal Practice sets forth the minimum standards of conduct and performance for real estate appraisers in any work or service performed that is addressed by those standards. This bill would instead provide that the Uniform Standards of Professional Appraisal Practice constitutes the minimum standard of conduct and performance for federally related real estate appraisal activity, as defined. The bill would revise existing, and additionally include new, definitions for specified terms for purposes of the Real Estate Appraisers' Licensing and Certification Law. The bill would also authorize, if a licensee is performing a nonfederally related appraisal activity, a standard of valuation practice, as defined, for a licensee if that practice is disclosed to, and agreed upon, by the client, and if that practice is described in an appraisal, as provided.
Existing property tax law establishes a veterans' organization exemption under which property is exempt from taxation if, among other things, that property is used exclusively for charitable purposes and is owned by a veterans' organization. This bill would provide that the veterans' organization exemption shall not be denied to a property on the basis that the property is used for fraternal, lodge, or social club purposes, and would make specific findings and declarations in that regard. The bill would also provide that the exemption shall not apply to any portion of a property that consists of a bar where alcoholic beverages are served. Section 2229 of the Revenue and Taxation Code requires the Legislature to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation. This bill would provide that, notwithstanding Section 2229 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill. This bill would take effect immediately as a tax levy.
Under existing law, the right to water or to the use of water is limited to that amount of water that may be reasonably required for the beneficial use to be served. Existing law provides for the reversion of water rights to which a person is entitled when the person fails to beneficially use the water for a period of 5 years. Existing law declares that the storing of water underground, and related diversions for that purpose, constitute a beneficial use of water if the stored water is thereafter applied to the beneficial purposes for which the appropriation for storage was made. This bill would repeal that declaration and instead declare that the diversion of water to underground storage constitutes a beneficial use of water if the water so stored is thereafter applied to the beneficial purposes for which the appropriation for storage was made, or if the water is so stored consistent with a sustainable groundwater management plan, statutory authority to conduct groundwater recharge, or a judicial decree and is for specified purposes. This bill would require any person seeking to store water underground to first apply to the State Water Resources Control Board for a permit to appropriate water or petition the board for a change, as specified. This bill would require the board to include specified conditions in an approved permit or petition. This bill would provide that the period for the reversion of a water right does not include any period when the water is being used in the aquifer or storage area, as prescribed.
Existing law, as of July 1, 2010, exempts the sale of, and the storage, use, or other consumption of, motor vehicle fuel from specified sales and use taxes and increases the excise tax on motor vehicle fuel, as provided. Existing law requires the State Board of Equalization, for the 2011–12 fiscal year and each fiscal year thereafter, on or before March 1 of the fiscal year immediately preceding the applicable fiscal year, to adjust the motor vehicle fuel tax rate in that manner as to generate an amount of revenue equal to the amount of revenue loss attributable to the sales and use tax exemption on motor vehicle fuel, based on estimates made by the board. Existing law also requires, in order to maintain revenue neutrality, the board to take into account actual net revenue gain or loss for the fiscal year ending prior to the rate adjustment date. Existing law requires this determined rate to be effective during the state's next fiscal year. This bill would, for the 2016–17 fiscal year to the 2020–21 fiscal year, inclusive, on or before May 15 of the fiscal year immediately preceding the applicable fiscal year, instead require the Department of Finance to adjust the motor vehicle fuel tax rate as described above, and would require the department to notify the board of the rate adjustment effective for the state's next fiscal year, as provided. Existing law, as of July 1, 2011, increases the taxes on the sale of, and the storage, use, or other consumption of, diesel fuel, and reduces the excise tax on diesel fuel. Existing law requires the board, for the 2012–13 fiscal year and each fiscal year thereafter, on or before March 1 of the fiscal year immediately preceding the applicable fiscal year, to adjust the diesel fuel tax rate by reducing it in that manner as to result in a revenue loss that will equal the amount of revenue gain attributable to the increase in the sales and use tax rate, based on estimates made by the board. Existing law also requires, in order to maintain revenue neutrality, the board to take into account actual net revenue gain or loss for the fiscal year ending prior to the rate adjustment date. Existing law requires this determined rate to be effective during the state's next fiscal year. This bill would, for the 2016–17 fiscal year to the 2020–21 fiscal year, inclusive, on or before May 15 of the fiscal year immediately preceding the applicable fiscal year, instead require the Department of Finance to adjust the diesel fuel excise tax rate as described above, and would require the department to notify the board of the rate adjustment effective for the state's next fiscal year, as provided.
The Personal Income Tax Law allows various credits against the taxes imposed by that law, including certain credits that are allowed in modified conformity to credits allowed by federal income tax laws. Federal income tax laws allow a refundable earned income tax credit for certain low-income individuals who have earned income and who meet certain other requirements. This bill, for taxable years beginning on or after January 1, 2015, in modified conformity with federal income tax laws, would allow a refundable earned income credit to an eligible individual that is equal to the earned income tax credit allowed by federal law in an amount determined by the earned income tax credit adjustment factor as determined in the annual Budget Act. Existing law establishes the continuously appropriated Tax Relief and Refund Account, and provides that payments required to be made to taxpayers or other persons from the Personal Income Tax Fund are to be paid from that account. By authorizing a new, refundable income tax credit to be paid from that account, this bill would make an appropriation. The Personal Income Tax Law imposes taxes based upon taxable income and also imposes interest and penalties with regard to those taxes under specified circumstances, including a penalty for the underpayment of estimated tax. Existing law provides no addition to tax shall be imposed to the extent that the underpayment was created or increased by any law that is chaptered during and operative for the taxable year of the underpayment. This bill would provide that addition to tax shall not be imposed if the applicable percentage for the earned income tax credit for the taxable year was less than the applicable percentage for that credit for the preceding taxable year and would impose a penalty, in conformity with federal law, for failure to be diligent in determining eligibility for the earned income tax credit, as specified.
Read. Adopted. (Ayes 39. Noes 0. Page 1874.)
The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including motion picture credits for taxable years beginning on or after January 1, 2016, to be allocated by the California Film Commission on or after July 1, 2015, and before July 1, 2020. Existing law limits the aggregate amount of these credits allocated in each fiscal year to $330 million and, subject to a computation and ranking of applicants based on a jobs ratio, requires the California Film Commission to allocate credit amounts for, among others, a specified category of qualified motion pictures in an amount equal to 20% of qualified expenditures for the production of that motion picture in California. Existing law allows additional credits for such a qualified motion picture for, among other things, 5% of the qualified expenditures related to music scoring and music track recording by musicians attributable to the production of the qualified motion picture in California. This bill would instead authorize that additional 5% for qualified expenditures relating to "qualified music preparation, music scoring, music track recording, and music editing," but would limit the scope of that term to the described activities for which a specified amount of the total expenditures is paid or incurred in California. 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 XIIIA of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature. This bill would take effect immediately as a tax levy.
(Ayes 77. Noes 0. Page 2317.)
The Lanterman Developmental Disabilities Services Act requires the State Department of Developmental Services to contract with regional centers to provide services and supports to individuals with developmental disabilities. Under existing law, the regional centers purchase needed services for individuals with developmental disabilities through approved service providers or arrange for those services through other publicly funded agencies. The services and supports to be provided to a regional center consumer are contained in an individual program plan or individualized family service plan, developed in accordance with prescribed requirements. This bill would require the State Department of Developmental Services and the California Department of Aging, in consultation with certain stakeholders, to develop best practices for providing culturally competent services and supports to aging consumers with developmental and intellectual disabilities, as specified. The bill would require the State Department of Developmental Services to conduct a 2-year pilot program that implements those best practices in 3 regional centers that reflect the geographic diversity of California and, after the conclusion of the pilot program, by January 1, 2020, submit a report, as specified, evaluating the pilot program to the Legislature. These provisions would be repealed January 1, 2021.
Existing law establishes the Early Commitment to College program. Participation by pupils, school districts, colleges, and universities in the program is voluntary. A pupil scheduled to graduate from high school after 2017 is not allowed to participate. The Superintendent of Public Instruction is required, among other program duties, to designate the 30% of public schools that maintain any of grades 6 to 9, inclusive, with the highest proportion of low-income pupils, as defined, as College Opportunity Zones. A school that is designated as a College Opportunity Zone in a participating school district by the Superintendent is required to give all pupils enrolled in grades 6 to 9, inclusive, and their parents or guardians, the opportunity to sign a "Save Me a Spot in College" pledge developed by the Superintendent. Schools not designated as a College Opportunity Zone in a participating school district are required to give pupils who are eligible for free and reduced-price meals and are enrolled in grades 6 to 9, inclusive, and their parents or guardians, the opportunity to sign a "Save Me a Spot in College" pledge. Participating school districts are required to provide college information and college preparation events inclusive of pupils who sign the pledge. The program provides that a pupil who signs a pledge declares a commitment to prepare for college, finish high school, and enroll in college and commits, among other things, to meet all graduation requirements, take college preparatory coursework, complete and file a free application for federal student aid, and submit his or her grade point average to the Student Aid Commission by March 2 of his or her senior year. The program further provides that a pupil who signs the pledge and is certified by his or her school district as having fulfilled the requirements of the pledge receives, upon enrollment at a community college, a fee waiver under the fee waiver program of the Board of Governors of the California Community Colleges for 2 or more years of enrollment at a California community college. Existing law requires the Superintendent to submit a report on the status of the program, including a recommendation to the Legislature on whether the program should be continued, on or before November 1, 2017. Existing law repeals the provisions establishing the program on January 1, 2019. This bill would require the Superintendent to include additional specified information in its report to the Legislature relating to the program. The bill would require the Superintendent, on or before January 31, 2016, to inform certain policy committees of the Legislature of its plans for complying with these reporting requirements.
