The Sales and Use Tax Law imposes a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. That law provides various exemptions from those taxes. The bill would exempt from those taxes, on and after January 1, 2014, and before January 1, 2020, the gross receipts from the sale of, and the storage, use, or other consumption of, qualified tangible personal property purchased by a qualified person for use primarily in the manufacturing process, as specified, for use in research and development, as specified, or for use in air pollution mitigation, as provided. This bill would also exempt the gross receipts from the sale of, and the storage, use, or other consumption of, qualified tangible personal property purchased for use by a contractor for specified purposes. This bill would require the Legislative Analyst's Office to complete and distribute a report to the Legislature on the effect of this exemption by January 1, 2019. The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing law authorizes districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which conforms to the Sales and Use Tax Law. Exemptions from state sales and use taxes are incorporated into these laws. This bill would specify that this exemption does not apply to local sales and use taxes, transactions and use taxes, and specified state taxes from which revenues are deposited into the Local Public Safety Fund, the Local Revenue Fund, or the Fiscal Recovery Fund. This bill would take effect immediately as a tax levy.
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The Sales and Use Tax Law imposes a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. That law provides various exemptions from those taxes. This bill would, until January 1, 2017, exempt from a specified portion of those taxes the gross receipts from the sale of, and the storage, use, or other consumption in this state, of tangible personal property, purchased for use by a qualified person, primarily in manufacturing or other processes, as specified, in research and development, and for use by a contractor purchasing that property for use in a construction contract, as specified. The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing law authorizes districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which conforms to the Sales and Use Tax Law. Exemptions from state sales and use taxes are incorporated in these laws. This bill would specify that this exemption does not apply to local sales and use taxes and transactions and use taxes. This bill would take effect immediately as a tax levy, but its operative date would depend on its effective date.
The Personal Income Tax Law and the Corporation Tax Law define gross income as all income from whatever source derived, unless specifically excluded. This bill would exclude from gross income any amount provided to a person by the State Air Resources Board, an air pollution control district, or an air quality management district, as defined, for the purpose of air pollution reduction. The Personal Income Tax Law and the Corporation Tax Law, in modified conformity with federal income tax laws, determine the basis for property when determining a gain or loss on the sale or other disposition of that property or when determining a depreciation deduction relating to that property. This bill would provide, under both laws, that for purposes of determining the gain or loss from the sale or other deposition of the property or when determining the depreciation deduction, the basis of the property shall be reduced to the extent the property was acquired with a grant amount by the State Air Resources Board, an air pollution control district, or an air quality management district, as defined, for the purpose of air pollution reduction. This bill would take effect immediately as a tax levy.
Existing law establishes the California Renewables Portfolio Standard Program, which requires the Public Utilities Commission to implement annual procurement targets for the procurement of eligible renewable energy resources, as defined, for all retail sellers, as defined, to achieve the targets and goals of the program. The existing definition of an eligible renewable energy resource includes small hydroelectric generation facilities of 30 megawatts or less that meet specified criteria. This bill would revise the definition of an eligible renewable energy resource to include a hydroelectric generation facility of any size, and remove other restrictions regarding which hydroelectric generation facilities meet the definition of an eligible renewable energy resource. The bill would also make conforming changes. This bill would incorporate certain changes in Section 399.12 of the Public Utilities Code, proposed by SB 2 of the First Extraordinary Session, to be operative only if SB 2 and this bill are both chaptered and become effective on or before January 1, 2012, and this bill is chaptered last.
This bill would urge the United States Patent and Trademark Office to place a satellite office in California.
This measure would designate that January 16, 2012, be observed as the official memorial of the late Rev. Dr. Martin Luther King, Jr.'s birth, commemorate Martin Luther King, Jr. Day, the work of Dr. Martin Luther King, Jr., and the Civil Rights Movement in changing public policy in California and in the United States of America.
Existing law provides that a pupil is deemed to have complied with the residency requirements for school attendance in a school district if the pupil satisfies one of the specified requirements. Until July 1, 2012, existing law authorizes a school district in which at least one parent or the legal guardian of a pupil is employed to allow that pupil to attend a school in that district through grade 12 if the parent or legal guardian of the pupil so chooses and if the parent or legal guardian of the pupil continues to be employed by an employer situated within the attendance boundaries of the district. This bill would extend the operation of the provision authorizing the school district in which a parent or the legal guardian of the pupil is physically employed to allow the pupil to attend a school in that district, through June 30, 2017, and would repeal the provision on January 1, 2018. The bill additionally would modify this provision by requiring that the parent or legal guardian's employment occur within the boundaries of that school district for a minimum of 10 hours during the school week. The bill would also make technical, nonsubstantive changes.
This measure would recognize October 2011 as Domestic Violence Awareness Month and urge all Californians to take a stand against domestic violence.
This measure would urge the United States government to consider the California jobs and economic stimulus provided by the California floriculture industry when advancing free trade agreements, specifically with Colombia.
This measure would proclaim February 28, 2011, as Rare Disease Day.