This bill would express the intent of the Legislature to enact statutory changes relating to the Budget Act of 2017.
Existing law defines a "hate crime" as a criminal act committed, in whole or in part, because of actual or perceived characteristics of the victim, including, among other things, race, religion, disability, and sexual orientation. Existing law requires the Commission on Peace Officer Standards and Training (POST) to develop guidelines for instruction and training of law enforcement officers addressing hate crimes. Existing law requires state law enforcement agencies to adopt a framework or other formal policy on hate crimes created by POST. This bill would require any hate crime policy adopted or revised by a state or local law enforcement agency to include, among other things, the model policy framework developed by POST and information regarding bias motivation. The bill would require POST, if it updates the framework or other formal policy on hate crimes, to incorporate this information in its framework or other formal policy. The bill would require any state or local law enforcement agency that adopts or revises a hate crime policy to consult specified groups. The bill would require a state or local law enforcement agency with an existing hate crime policy to review the agency's policy and revise it with a new policy effective on or before January 1, 2020. The bill would prohibit a state or local law enforcement agency with an existing hate crime policy from repealing that policy. By requiring local law enforcement agencies with existing policies to revise and keep their policies, this bill would create a state-mandated local program. The bill would require any state or local agency adopting or revising a hate crime policy to provide a copy to the Department of Justice, and would, if the department is provided with adequate funding, require the department to review each policy, as specified. 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 the statutory provisions noted above.
(1) Existing law establishes a low-income housing tax credit program pursuant to which the California Tax Credit Allocation Committee provides procedures and requirements for the allocation, in modified conformity with federal law, of state insurance, personal income, and corporation tax credit amounts to qualified low-income housing projects that have been allocated, or qualify for, a federal low-income housing tax credit, and farmworker housing. Existing law limits the total annual amount of the state low-income housing credit for which a federal low-income housing credit is required to the sum of $70,000,000, as increased by any percentage increase in the Consumer Price Index for the preceding calendar year, any unused credit for the preceding calendar years, and the amount of housing credit ceiling returned in the calendar year. Existing law additionally allows a state credit, which is not dependent on receiving a federal low-income housing credit, of $500,000 per calendar year for projects to provide farmworker housing. For purposes of determining the credit amount, existing law defines the term "applicable percentage" depending on, among other things, whether the qualified low-income building is a new building that is not federally subsidized, a new building that is federally subsidized, or is an existing building that is "at risk of conversion." Except for specified special needs applications for projects within a difficult development area (DDA) or qualified census tract (QCT) , existing law authorizes all credit ceiling applications to request state credits provided that the applicant is not requesting a 130% basis adjustment for purposes of calculating the federal credit award amount. This bill, under the law governing the taxation of insurers, the Personal Income Tax Law, and the Corporation Tax Law, for calendar years beginning in 2018, would increase the aggregate housing credit dollar amount that may be allocated among low-income housing projects by an additional $300,000,000, as specified, and would allocate to farmworker housing projects $25,000,000 per year of that amount. The bill, under those laws, would modify the definition of applicable percentage relating to qualified low-income buildings to depend on whether the building is a new or existing building and federally subsidized, or a building that is, among other things, at least 15 years old, serving households of very low income or extremely low income, and will complete substantial rehabilitation, as specified. (2) The Personal Income Tax Law allows various deductions in computing the income that is subject to the taxes imposed by that law, including allowing a deduction for a limited amount of interest paid or accrued on mortgages for a taxpayer's 2nd residence, in modified conformity with federal income tax laws. This bill would disallow that deduction. This bill would declare that it is to take effect immediately as an urgency statute.
This bill would express the intent of the Legislature to enact statutory changes relating to the Budget Act of 2017.
This bill would express the intent of the Legislature to enact legislation that would amend the Budget Act of 2016.
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 from wages, salaries, tips, and other employee compensation plus net earnings from self-employment and who meet certain other requirements. The Personal Income Tax Law, for taxable years beginning on or after January 1, 2015, in modified conformity with federal income tax laws, allows an earned income credit against personal income tax, which is only for earned income from wages, salaries, tips, and other employee compensation, and a payment from the Tax Relief and Refund Account for an allowable credit in excess of tax liability, to an eligible individual that is equal to that portion of the earned income tax credit allowed by federal law as determined by the earned income tax credit adjustment factor, as specified. The Personal Income Tax Law provides that the amount of the credit is calculated as a percentage of the eligible individual's earned income and is phased out above a specified amount as income increases. Existing law provides, in modified conformity with federal income tax law, for taxable years beginning on and after January 1, 2016, that the credit percentage and phaseout percentage for an eligible individual with no qualifying children is 7.65%, for an eligible individual with one qualifying child is 34%, for an eligible individual with 2 qualifying children is 40%, and for an eligible individual with 3 or more qualifying children is 45%. This bill, for taxable years beginning on and after January 1, 2017, would expand the earned income credit allowed by the Personal Income Tax Law by providing additional conformity with federal income tax law to include net earnings from self-employment in earned income and to change the phaseout percentage for an eligible individual with no qualifying children to 2.22%, for an eligible individual with one qualifying child to 4.99%, for an eligible individual with 2 qualifying children to 7.53%, and for an eligible individual with 3 or more qualifying children to 7.79%. 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, including any amount allowable as an earned income credit in excess of any tax liabilities. By authorizing new payments from that account for additional amounts in excess of personal income tax liabilities, this bill would make an appropriation.
Existing law imposes various taxes upon, or measured by, taxable income or net income, where applicable. This measure, for taxable years beginning on or after January 1, 2018, would impose a surcharge of 10% on the net income of all corporations that is over $1,000,000. The measure would authorize the Legislature to increase or decrease the surcharge by a 23 vote of each house, as provided. The measure would require the deposit of those revenues, less refunds, into the Middle Class Fiscal Relief Fund, which would be created by the measure. Revenues in the fund would be allocated, upon appropriation by the Legislature, for specified purposes, including providing fiscal benefits to lower and middle-income Californians. The California Constitution prohibits the total annual appropriations subject to limitation of the state and each local government from exceeding the appropriations limit of the entity of government for the prior year, as adjusted. This measure would exclude appropriations of revenues derived from the Middle Class Fiscal Relief Act from the appropriations subject to constitutional limitation.
This measure would recognize August 6, 2017, as the 52nd anniversary of the signing of the federal Voting Rights Act of 1965.
This measure would proclaim the period of October 23, 2017, to October 31, 2017, inclusive, as Red Ribbon Week and would encourage all Californians to help build drug-free communities and to participate in drug prevention activities.
