The Personal Income Tax Law and the Corporation Tax Law, in modified conformity to federal income tax laws, allow a charitable contribution deduction in computing tax liability. This bill would, for a cash contribution made after January 11, 2010, and before March 1, 2010, for the relief of victims in areas affected by the earthquake in Haiti on January 12, 2010, authorize taxpayers to treat that contribution as if it were made on December 31, 2009, and not in 2010. This bill would take effect immediately as a tax levy.
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Existing law imposes various taxes, including taxes on the privilege of engaging in certain activities. The Fee Collection Procedures Law, the violation of which is a crime, provides procedures for the collection of certain fees and surcharges. This bill would impose a tax on and after January 1, 2011, upon any producer for the privilege of severing oil from the earth or water in this state for sale, transport, consumption, storage, profit, or use, as provided, at the rate of 10% of the gross value of each barrel of oil severed. The tax would be administered by the State Board of Equalization and would be collected pursuant to the procedures set forth in the Fee Collection Procedures Law. The bill would require the board to deposit all revenues, less refunds, collected pursuant to these provisions into the General Fund. Because this bill would expand the scope of the Fee Collection Procedures Law, the violation of which is a crime, 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 no reimbursement is required by this act for a specified reason. The California Constitution authorizes the Governor to declare a fiscal emergency and to call the Legislature into special session for that purpose. The Governor issued a proclamation declaring a fiscal emergency, and calling a special session for this purpose, on January 8, 2010. This bill would state that it addresses the fiscal emergency declared by the Governor by proclamation issued on January 8, 2010, pursuant to the California Constitution. This bill would result in a change in state taxes for the purpose of increasing state revenues 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.
This measure would recognize the month of February 2010 as American Heart Month in California, would recognize February 4, 2010, as Wear Red Day in California, and would urge public support for Go Red for Women events.
This measure would proclaim January 13, 2010, as Korean-American Day.
Existing law establishes various programs relating to perinatal health, including a comprehensive perinatal outreach program targeting the health effects of drugs and alcohol, the development of regionalized perinatal health systems, and the development of a model needs assessment protocol for pregnant and postpartum substance abusing women. This bill would permit the State Department of Public Health, in conjunction with the State Department of Mental Health, to establish a task force, as prescribed, to develop recommendations and educational materials for the department's perinatal health programs. This bill would permit the State Department of Public Health to use nonpublic contributions to carry out the purposes of this bill. This bill would, if the department creates the task force, create the California Perinatal Mood and Anxiety Disorders Awareness Fund and permit voluntary contributions to be deposited into the fund. This bill would continuously appropriate the money in the fund to the department to carry out the purposes of this bill.
The California Building Standards Law provides for the promulgation of building standards by state agencies by requiring all state agencies that adopt or propose adoption of any building standard to submit the building standard to the California Building Standards Commission for approval or adoption. The bill would require, on or before July 1, 2012, the Department of Housing and Community Development to propose building standards to the California Building Standards Commission that create a standard for ventilation systems for newly constructed buildings located within 500 feet of freeways and roadways, as specified.
The California Constitution generally limits ad valorem taxes on real property to 1% of the full cash value of that property. For purposes of this limitation, "full cash value" is defined as the assessor's valuation of real property as shown on the 1975–76 tax bill under "full cash value" or, thereafter, the appraised value of that real property when purchased, newly constructed, or a change in ownership has occurred. Existing property tax law specifies those circumstances in which the transfer of ownership interests results in a change in ownership of the real property, and provides that certain transfers do not result in a change of ownership. This bill would provide that a transfer of a cotenancy interest, as defined, in real property from one cotenant to the other that takes effect upon the death of the transferor cotenant and before January 1, 2020, does not constitute a change of ownership, as provided. This bill would require the transferor cotenant to sign an affidavit, as specified, under penalty of perjury. The bill would repeal these provisions on January 1, 2020. By requiring the transferor cotenant to sign an affidavit under penalty of perjury, this bill would expand the scope of the existing crime of perjury, and thereby 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. 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.
Existing law requires a health care practitioner, as specified, to obtain prior verbal and written consent of a patient or the patient's legal representative, as specified, prior to delivery of health care via telemedicine. This bill would require that a physician and surgeon obtain a patient's written acknowledgment confirming the receipt of information, as specified, regarding treatment through medical nutrition therapy prior to delivering nonemergency treatment for diabetes or heart disease.
Existing law provides for the certification and regulation of state organized banks and credit unions by the Commissioner of Financial Institutions. Existing law prohibits a bank from imposing a charge on a savings account, as defined, or on a depositor for the failure of a depositor to deposit, or for the late deposit of, any agreed periodic installment deposit into that account. Existing law authorizes a credit union to assess charges for failure to meet punctuality obligations to the credit union. This bill would enact the Consumer Overdraft Protection Fair Practices Act. The bill would prohibit a financial institution, defined to include state and federally regulated banks and credit unions, from imposing an overdraft protection fee, as defined, when covering the payment on a transaction for which there are insufficient funds in a customer's account unless specified conditions are satisfied, including that the customer has provided specific written consent to an overdraft protection program or service that provides for the imposition of an overdraft protection fee. The bill would prohibit a financial institution that offers an overdraft protection program or service from making certain advertisements and representations. The bill would prohibit a financial institution from imposing more than 3 overdraft protection fees on a customer in one day. The bill would prohibit an overdraft protection fee from exceeding $25, except that for an overdraft of a customer's account in an amount of $10 or less, an overdraft protection fee would be prohibited from exceeding the amount of the overdraft of the customer's account. The bill would require the Department of Financial Institutions to adopt regulations implementing the provisions of the act and would authorize the department, by regulation or order, to restrict additional acts or practices that the department finds to be unfair or deceptive in connection with the offering, operation, and advertising of overdraft protection programs and services.
This bill would require the BART board to create an Office of Citizen Complaints to investigate complaints and allegations of police misconduct by the BART police department. The bill would provide for the nomination of the director of that office by the district attorneys of the Counties of Alameda, Contra Costa, and San Francisco, subject to confirmation by the board. The bill would require the staff of the office to consist of no fewer than one line investigator for every 150 sworn members of the police department. The bill would require the office to investigate complaints of police misconduct or allegations that a member of the police department has not properly performed a duty and would require the office to recommend disciplinary action to the chief of police. The bill would authorize the director of the office to file charges with the board against members of the police department under specified circumstances. The bill would require the office to prepare monthly summaries of the complaints received and quarterly recommendations concerning policies or practices of the police department that could be changed, along with a quarterly report to the board. The bill would require all departments, officers, and employees of the district to promptly produce all records required by the office and to otherwise cooperate with the office, except as specified. The bill would require the district to implement these and other related provisions utilizing existing funds available to the district. Because the bill would impose new responsibilities on the district, 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.