The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including a credit against those taxes for taxable years beginning on or after January 1, 2011, in an amount equal to a specified percentage of the qualified expenditures, as defined, attributable to the production of a qualified motion picture in California, or, where the qualified motion picture has relocated to California or is an independent film, as provided. Existing law allows specified qualified taxpayers to elect to assign the credit, requires specified information from qualified taxpayers that apply for a tax credit allocation, and imposes specified duties on the California Film Commission related to the administration of the credits, including a requirement to allocate the tax credits until July 1, 2015, and limits the aggregate amount of credits that may be allocated to qualified motion pictures in any fiscal year to $100,000,000, through the 2014–15 fiscal year. Existing law additionally allows, in lieu of the credits under the Personal Income Tax Law and the Corporation Tax Law for qualified motion pictures, a credit against qualified state sales and use taxes, as provided. This bill, under the Personal Income Tax Law and the Corporation Tax Law, would impose additional duties on the California Film Commission related to the administration of the credits and would extend the requirement to allocate the tax credits 2 additional years, until July 1, 2017. This bill would also extend the limit on the aggregate amount of credits that may be allocated through the 2016–17 fiscal year. This bill would also require assigning qualified taxpayers to provide the Franchise Tax Board with specified information, would revise the information included in an application for a tax credit allocation, and require the Legislative Analyst's Office to prepare reports related to the effectiveness and administration of the qualified motion picture credit under the Sales and Use Tax Law, the Personal Income Tax Law, and the Corporation Tax Law. This bill would require the California Film Commission to annually post on its Internet Web site and make available for public release specified information, including a list of qualified taxpayers and the tax credit amounts allocated to each qualified taxpayer by the commission. The bill would authorize various state agencies to disclose specified taxpayer information for purposes of the Legislative Analyst's Office report, and would impose specified criminal penalties on the disclosure of that information. By expanding the crime of knowingly and wrongfully accessing, using, or disclosing specified information, this bill would impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason. This bill would declare that it is to take effect immediately as an urgency statute.
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(1) Existing law regulating the issuance of bail bonds requires any person advertising or engaging in the business of executing, delivering, or furnishing bail bonds to hold a bail agent's license, a bail permittee's license, or a bail solicitor's license, as specified, issued by the Insurance Commissioner. This bill would provide for the regulation of bail fugitive recovery persons, defined as a person given written authorization by the bail or depositor of bail and contracted to investigate, surveil, locate, and arrest a bail fugitive and any person employed to assist the bail or depositor of bail to investigate, surveil, locate, and arrest a bail fugitive. This bill would require that bail fugitive recovery persons be at least 18 years of age, complete 20 hours of classroom education pertinent to the duties and responsibilities of a bail licensee, complete a 40-hour power of arrest course certified by the Commission on Peace Officer Standards and Training, and would prohibit a person convicted of a felony from being a bail fugitive recovery person, unless the person is licensed by the Department of Insurance, as specified. This bill would require that a person authorized to apprehend a bail fugitive notify local law enforcement of his or her intent to apprehend a bail fugitive no more than 6 hours prior to attempting to apprehend a bail fugitive, except as specified. The bill would require any person authorized to apprehend a bail fugitive to carry a certification of completion of required courses and training programs. Because this bill states that any person who is not in compliance with, or who violates, these provisions is guilty of a misdemeanor, punishable as specified, this bill would create a new crime, thereby imposing a state-mandated local program. (2) The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason.
(1) Existing law requires each school district or county superintendent of schools maintaining any kindergarten or any of grades 1 to 12, inclusive, to provide for each needy pupil one nutritionally adequate free or reduced-price meal during each schoolday and authorizes them to use funds made available through any federal or state program the purpose of which includes the provision of meals to a pupil, including the federal School Breakfast Program, the federal National School Lunch Program, the federal Summer Food Service Program, the federal Seamless Summer Option, or the state meal program, or to provide those meals at the expense of the school district or county office of education. Existing law exempts charter schools from the laws governing school districts except those of the Charter Schools Act, those establishing minimum age for public school attendance, specified building code regulations, and other specified laws. This bill would require a charter school to provide each needy pupil with one nutritionally adequate free or reduced-price meal during each schoolday, thereby imposing a state-mandated local program. The bill, among other things, would exclude a charter school that offers only nonclassroom-based instruction or only online instruction from this requirement. (2) The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to these statutory provisions.
Existing law authorizes the City and County of San Francisco to create infrastructure financing districts, including districts that include specified waterfront property, adopt infrastructure financing plans for those districts, and issue bonds financed by projected increases in ad valorem property taxes to fund certain public facilities, pursuant to a specified procedure. With respect to the infrastructure financing district provisions that apply to the City and County of San Francisco and waterfront districts, this bill would modify the definition of key terms and authorize a waterfront district to finance improvements to protect against potential sea level rise. The bill would modify provisions relating to the ordinance establishing the base year for the district and would specify the base year of land annexed into a district. In the event the district requests an affected tax entity to subordinate the amount to be paid to the entity, the bill would authorize the affected taxing entity to disapprove a request for subordination only if there will be insufficient tax increment funds. Existing law authorizes the adoption of infrastructure financing plans for special waterfront districts that include the waterfront area in the City and County of San Francisco designated as the America's Cup venues, and the use of specified tax revenues produced in the districts for the construction of the Port of San Francisco's maritime facilities at Pier 27, improvement of publicly held waterfront lands used as viewing sites, and other matters, subject to specified allocation procedures. Existing law requires that, with respect to the special waterfront district Education Revenue Augmentation Fund (ERAF) share produced in a Port America's Cup district with a special waterfront district enhanced financing, 20% of that amount be set aside to finance costs of specified improvements to federally or state-owned waterfront lands approved by trustee agencies. The bill would provide that the ERAF share of set-aside funds be used to finance costs of planning, design, and acquisition and construction of improvements to publicly owned waterfront lands owned by federal, state, or San Francisco local department trustee agencies. The bill would impose new requirements and grant certain exceptions in the event any portion of the set-aside funds is allocated to a federal or state trustee agency. Existing law authorizes the legislative body of a waterfront district to, by resolution, authorize the issuance of bonds without holding an election of the voters residing in the waterfront district. The bill would additionally authorize the legislative body of a waterfront district to undertake proceedings and actions relating to infrastructure financing districts with respect to the district as a whole or separately with respect to one or more project areas. The bill would authorize the legislative body to increase the principal amount of bonds that may be issued for a district or project area within a district. This bill would make legislative findings and declarations as to the necessity of a special statute for the City and County of San Francisco. The bill would make legislative findings and declarations to ratify any action taken by San Francisco consistent with the special statute prior to its effective date.
Existing law regulates the voting procedures for special absentee voters, defined as members of the Armed Forces, citizens of the United States temporarily living outside of the territorial limits of the United States or District of Columbia, persons serving on a merchant vessel, and a spouse or dependent of a member of the Armed Forces. Existing law also regulates the voting procedures in federal elections with respect to a citizen of the United States residing outside of the territorial limits of the United States who was domiciled in California immediately prior to leaving the territorial limits of the United States. This bill would revise and recast those provisions, replacing the term "special absentee voter" with the term "military or overseas voter." Under the bill, the term "military or overseas voter" would apply to electors absent from the county in which he or she is otherwise eligible to vote. The term would include a citizen of the United States living outside of the territorial limits of the United States, whether temporarily or permanently, if the citizen was a resident of this state when he or she was last living within the territorial limits of the United States. The bill would also specify that a citizen of the United States born outside of the territorial limits of the United States whose parent or legal guardian was a resident of California when last living within the territorial limits of the United States, provided that the voter has never been registered to vote in another state, is an elector and therefore a resident for purposes of the constitution and other provisions of the Elections Code. This bill would apply the voting procedures for citizens of the United States living outside of the territorial limits of the United States in federal elections to military or overseas voters in all elections, including state and local elections. This bill would also state that it is the intent of the Legislature in enacting this bill to implement the policies of the Uniform Military and Overseas Voters Act, as adopted by the National Conference of Commissioners on Uniform State Laws. This bill would provide new procedures for military or overseas voters to register to vote, to apply for voting ballots, and to vote. Specifically, this bill would, among other things, require unvoted voting materials to be electronically transmitted to a military or overseas voter, and would expand the use of the federal post card application and federal write-in absentee ballot in the state. Because this bill would impose additional duties on local elections officials, it would impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to these statutory provisions.
Existing law grants to the City and County of San Francisco the right, title, and interest of the State of California in and to certain tidelands and submerged lands in trust for certain purposes. Under existing law, the Burton Act and the Burton Act transfer agreement, the interest of the state in and to the Harbor of San Francisco was transferred in trust to the City and County of San Francisco. The State Lands Commission has jurisdiction over tidelands and submerged lands of the state. Existing law declares, until January 1, 2094, that certain parcels of real property denominated as the designated seawall lots are free from the use requirements of the public trust, the Burton Act trust, and the Burton Act transfer agreement. With respect to those lands, the San Francisco Port Commission is authorized to lease all or a portion of the designated seawall lots if specified conditions are met. This bill would, similarly, declare that, upon the State Lands Commission making specified findings, certain seawall lots are free from the use requirements of the public trust, the Burton Act trust, and the Burton Act transfer agreement, and would authorize the port to lease these lots, subject to certain requirements and conditions. The bill would authorize the port to provide a rent credit or other waiver or deferral of rent in connection with either a nontrust lease of these seawall lots that result in an effective rent to the port for below fair market value, if the State Lands Commission finds that certain conditions are met.
Existing law establishes the Public Employees' Retirement System and the State Teachers' Retirement System. These systems provide defined pension benefits to public employees based on age, service credit, and final compensation. The California Constitution confers upon the retirement boards of public retirement systems plenary authority and fiduciary responsibility for the investment of moneys of those systems. This bill would authorize these public retirement system boards, consistent with their fiduciary duties and the standard for prudent investment, to prioritize investment in an in-state infrastructure project over a comparable out-of-state infrastructure project.
Existing federal law provides for tax-qualified retirement plans and individual retirement accounts or individual retirement annuities by which private citizens may save money for retirement. This bill would enact the California Secure Choice Retirement Savings Trust Act, which would create the California Secure Choice Retirement Savings Trust to be administered by the California Secure Choice Retirement Savings Investment Board, which would also be established by the bill. The bill would require eligible employers, as defined, to offer a payroll deposit retirement savings arrangement so that eligible employees, as defined, could contribute a portion of their salary or wages to a retirement savings program account in the California Secure Choice Retirement Savings Program, as specified. The bill would require eligible employees to participate in the program, unless the employee opts out of the program, as specified. The bill would specify risk management and investment policies that the board would be subject to regarding administration of the program. The bill would require a specified percentage of the annual salary or wages of an eligible employee participating in the program to be deposited in the California Secure Choice Retirement Savings Trust, which would be segregated into a program fund and an administrative fund, both of which would be continuously appropriated to the board for purposes of the act. The bill would limit expenditures from the administrative fund, as specified. The bill would also authorize the board to establish a Gain and Loss Reserve Account within the program fund. The bill would, contingent upon sufficient interest and funding by vendors, as specified, require the board to establish a Retirement Investments Clearinghouse on its Internet Web site and a vendor registration process through which information about employer-sponsored retirement plans, and payroll deduction individual retirement accounts and annuities offered by private sector providers is made available for consideration by eligible employers. The bill would require the opt-out form disseminated by the Employment Development Department to be used to create an option for employees to elect to opt out of the program, as specified. The bill would, commencing 6 months after the program is ready to proceed, require the Employment Development Department to assess a penalty on any eligible employer that fails to make the program available to eligible employees, as specified. The bill also would make a statement of legislative findings. The bill would provide that the state would have no liability for the payment of the benefits under the program, as specified. The bill, upon sufficient funds being made available through a nonprofit or private entity or federal funding, would require the board to conduct a market analysis to determine whether the necessary conditions for implementation can be met, as specified. The bill would require moneys made available to conduct the market analysis to be deposited in the Secure Choice Retirement Savings Program Fund which would be created in the State Treasury. The bill would provide that the operational provisions of the California Secure Choice Retirement Savings Trust Act shall be operative only if the board determines that, based on the market analysis, the provisions will be self-sustaining, and sufficient funds are made available through a nonprofit or private entity, federal funding, or the annual Budget Act, as specified, to allow the board to implement the program until the trust has sufficient funds to be self-sustaining. The bill would require the board to ensure that an insurance, annuity, or other funding mechanism is in place at all times that protects the value of individuals' accounts and protects, indemnifies, and holds the state harmless at all times against any and all liability in connection with funding retirement benefits pursuant to these provisions. The bill would prohibit the board from implementing the program if the IRA arrangements offered fail to qualify for the favorable federal income tax treatment ordinarily accorded to IRAs under the Internal Revenue Code, or if it is determined that the program is an employee benefit plan under the federal Employee Retirement Income Security Act of 1974. Existing law establishes the Board of Administration of the Public Employees' Retirement System and vests the board with various powers and duties. This bill would authorize that board to administer funds in the California Secure Choice Retirement Savings Trust, as specified.
Existing law requires an owner of a dwelling structure, as specified, or a party signing a rental agreement or lease on behalf of the owner, or in the case of an oral rental agreement, the owner or a person acting on behalf of the owner, as specified, to provide specified information to a tenant, including, among other things, the name, telephone number, and address of the person or entity to whom rent payments shall be made. Existing law requires a successor owner or manager to comply with these requirements within 15 days of succeeding the previous owner or manager. This bill would prohibit a successor owner or manager from evicting a tenant for nonpayment of rent that accrued during the period of noncompliance by a successor owner or manager with the above-described information requirements. The bill would provide that these provisions would not relieve the tenant of any liability for unpaid rent.
Existing law prohibits, with exceptions, a person from possessing a firearm in a place that the person knows or reasonably should know is a school zone, as defined. This bill would, additionally, exempt a security guard authorized to openly carry an unloaded firearm that is not a handgun and an honorably retired peace officer authorized to openly carry an unloaded firearm that is not a handgun from that prohibition. Existing law, subject to certain exceptions, makes it an offense for a person to carry an exposed and unloaded handgun on his or her person outside a motor vehicle or inside or on a motor vehicle in public areas and public streets, as specified. This bill would exempt a person from the crime of openly carrying an unloaded handgun if he or she is in compliance with specified provisions relating to carrying a handgun in an airport or the open carrying of an unloaded handgun by a licensed hunter while actually engaged in training a hunting dog or while transporting the handgun while going to or from that training. This bill would, subject to exceptions, make it a misdemeanor for a person to carry an unloaded firearm that is not a handgun on his or her person outside a motor vehicle in an incorporated city or city and county and would make it a misdemeanor with specified penalties if a person carries an unloaded firearm that is not a handgun outside a motor vehicle in an incorporated city or city and county and the person at the same time possesses ammunition capable of being discharged from the unloaded firearm that is not a handgun, and the person is not in lawful possession of the unloaded firearm that is not a handgun, as specified. By creating a new offense, and expanding the scope of existing crimes, this bill would impose a state-mandated local program. The bill would make conforming technical changes. This bill would incorporate additional changes to Section 16520 of the Penal Code proposed by SB 1366, that would become operative only if SB 1366 and this bill are both enacted, both bills become effective on or before January 1, 2013, and this bill is enacted last. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason.