Under the Personal Income Tax Law and the Corporation Tax Law, various provisions of the federal Internal Revenue Code, as enacted as of a specified date, are referenced in various sections of the Revenue and Taxation Code. Those laws provide that for taxable years beginning on or after January 1, 2010, the specified date of those referenced Internal Revenue Code sections is January 1, 2009, unless otherwise specifically provided. Existing law requires, for any introduced bill that proposes changes in any of those dates, that the Franchise Tax Board prepare a complete analysis of the bill that describes all changes to state law that will automatically occur by reference to federal law as of the changed date. It further requires the Franchise Tax Board to immediately update and supplement that analysis upon any amendment to the bill, and requires that analysis be made available to the public and be submitted to the Legislature for publication in the daily journal of each house of the Legislature. This bill would change the specified date of those referenced Internal Revenue Code sections to January 1, 2015, for taxable years beginning on or after January 1, 2015, and thereby would make numerous substantive changes to both the Personal Income Tax Law and the Corporation Tax Law with respect to those areas of preexisting conformity that are subject to changes under federal laws enacted after January 1, 2009, and that have not been, or are not being, excepted or modified. This bill would make certain other changes in federal income tax laws applicable, with specified exceptions and modifications, and make specified supplemental, technical, or clarifying changes for purposes of the Personal Income Tax Law or the Corporation Tax Law, or both, or the administration of those laws, with respect to, among other things, tax credits, tax on specified distributions from Archer MSAs, income exclusions, reporting requirements, qualified tuition program investment direction, disclosure of information with respect to foreign financial assets, redemptions by foreign subsidiaries, listed property, extension of time for the payment of taxes, deductions for annual fees on branded prescription pharmaceutical manufacturers and importers, and penalty amounts related to understatements of tax or the failure to file specified returns or include specified information on returns. This bill would also specify various dates on which specified provisions apply and repeal obsolete provisions. This bill would declare that it is to take effect immediately as an urgency statute.
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(1) Existing law authorizes certain persons, including, among others, any person 16 years of age or older, to have his or her proficiency in basic skills taught in public high schools verified according to criteria established by the State Department of Education. Existing law requires the State Board of Education to award a certificate of proficiency to persons who demonstrate that proficiency. Existing law requires the department to develop standards of competency in basic skills taught in public high schools and to provide for the administration of examinations prepared by, or with the approval of, the department to verify competency. Existing law authorizes the department to charge a fee for each examination application in an amount sufficient to recover the costs of administering the requirements of these provisions, but prohibits the fee from exceeding an amount equal to the cost of test renewal and administration per examination application. This bill would prohibit the department from charging the fee to a homeless child or youth who is under 25 years of age and can verify his or her status as a homeless child or youth. The bill would authorize a homeless services provider, as defined, that has knowledge of the examinee's housing status to verify the examinee's status for purposes of these provisions. The bill would provide that no additional state funds shall be appropriated for purposes of implementing the above provisions. The bill would authorize the state board to adopt emergency regulations for purposes of these provisions. (2) Existing law separately requires the Superintendent of Public Instruction to issue a high school equivalency certificate and an official score report, or an official score report only, to a person who has not completed high school and who meets specified requirements, including, among others, having taken all or a portion of a general education development test that has been approved by the state board and administered by a testing center approved by the department, with a score determined by the state board to be equal to the standard of performance expected from high school graduates. Existing law authorizes the Superintendent to charge an examinee a one-time fee to pay costs related to administering these provisions and issuing a certificate, as specified. Existing law limits the amount of the fee to $20 per person and requires each scoring contractor to forward that fee to the Superintendent. This bill would, for purposes of those provisions, prohibit a contractor or testing center that charges its own separate fee from charging that separate fee to a homeless child or youth who is under 25 years of age and can verify his or her status as a homeless child or youth. The bill would authorize a homeless services provider, as defined, that has knowledge of the examinee's housing status to verify the examinee's status for purposes of these provisions. The bill would provide that no additional state funds shall be appropriated for purposes of implementing these provisions, and would authorize the Superintendent to adopt emergency regulations for purposes of these provisions. (3) Existing law establishes in the State Treasury a Special Deposit Fund Account, which consists of certain fees, and is continuously appropriated for the support of the department to be used for purposes of the provisions above relating to high school equivalency tests. This bill would authorize the Superintendent, until July 1, 2019, to use surplus funds, as defined, in the Special Deposit Fund Account to reimburse contractors for the loss of fees, if any, pursuant to provisions above relating to high school equivalency tests. By authorizing the expenditure of money in a continuously appropriated fund for a new purpose, this bill would make an appropriation. The bill would require a contract executed by the department for the provision of those tests to require a contracting party to accept all examinees, including those entitled to a fee waiver pursuant to those provisions. The bill also would require the department to include a provision in all memorandums of understanding with contractors for purposes of providing a high school equivalency test, that if the surplus funds in the Special Deposit Fund Account are depleted, the ongoing costs of a fee waiver for an examinee deemed eligible for a waiver shall be absorbed by the contractor. (4) This bill also would require the department, on or before December 1, 2018, to submit 2 reports to the appropriate policy and fiscal committees of the Legislature, one relating to high school proficiency tests, and one relating to high school equivalency tests, that each include, among other things, the number of homeless youth that took a high school proficiency or equivalency test in each of the 2016, 2017, and 2018 calendar years, and the impact of the opportunity to take a high school proficiency or equivalency test at no cost on the number and percentage of homeless youth taking a high school proficiency or equivalency test.
This measure would proclaim April 12 through April 19, 2015, as California Holocaust Memorial Week and would urge Californians to observe these days of remembrance for the victims of the Holocaust in an appropriate manner.
This measure would designate November 2015 as Court Adoption and Permanency Month and would encourage the courts and their local communities to join in activities to expedite permanency for children.
This measure would establish the California Task Force on Family Caregiving, to meet, if a nonstate organization agrees to provide administrative support to the task force, to examine issues relative to the challenges faced by family caregivers and opportunities to improve caregiver support, review the current network and the services and supports available to caregivers, and make policy recommendations to the Legislature. The task force would be required to submit an interim report to the Legislature no later than January 1, 2017, and a final report no later than July 1, 2018.
This measure would recognize the California Association of County Veterans Service Officers for helping veterans secure their federal and state benefits over the past 70 years.
The Community Redevelopment Law authorizes the establishment of redevelopment agencies in communities to address the effects of blight, as defined by means of redevelopment projects financed by the issuance of bonds serviced by tax increment revenues derived from the project area. Existing law dissolved redevelopment agencies and community development agencies, as of February 1, 2012, and provides for the designation of successor agencies to wind down the affairs of the dissolved agencies and to fulfill the enforceable obligations of those agencies. Existing law also provides for various economic development programs that foster community sustainability and community and economic development initiatives throughout the state. This bill would authorize certain local agencies to form a community revitalization authority (authority) within a community revitalization and investment area, as defined, to carry out provisions of the Community Redevelopment Law in that area for purposes related to, among other things, infrastructure, affordable housing, and economic revitalization. The bill would provide for the financing of these activities by, among other things, the issuance of bonds serviced by tax increment revenues, and would require the authority to adopt a community revitalization and investment plan for the community revitalization and investment area that includes elements describing and governing revitalization activities. The bill would also provide for periodic audits by the Controller. The bill would also require the Department of Housing and Community Development, advised by an advisory committee appointed by the Director of Housing and Community Development, to periodically review the calculation of surplus housing under these provisions. The bill would require certain funds allocated to the authority to be deposited into a separate Low and Moderate Income Housing Fund and used by the authority for the purposes of increasing, improving, and preserving the community's supply, as specified. The bill would, if an authority failed to expend or encumber surplus funds in the Low and Moderate Income Housing Fund, require those funds to be disbursed towards housing needs. The bill would require an authority to make relocation provisions for persons displaced by a plan and replace certain dwelling units that are destroyed or removed as part of a plan. The bill would authorize an authority to acquire interests in real property and exercise the power of eminent domain, as specified.
This measure would encourage citizens, businesses, groups, organizations, and public institutions to observe and participate in coastal protection activities, and proclaim September 19, 2015, as the 31st annual Coastal Cleanup Day.
This measure, among other things, would urge both private and public medical training institutions in the state to provide equal access to osteopathic and allopathic students to apply to training programs, would urge osteopathic medical schools, allopathic medical schools, and their training institutions to build on current successes of working toward greater collaboration and coordination of education and training for California's future physicians, and would urge efforts by training institutions and allopathic and osteopathic medical schools to work toward greater acceptance and integration of osteopathic and allopathic students.
This measure would call upon the President of the United States to encourage the Secretary of the United States Department of Health and Human Services to adopt policies to repeal the current and upcoming discriminatory donor suitability policies of the United States Food and Drug Administration (FDA) regarding blood donations by men who have had sex with another man and, instead, direct the FDA to develop science-based policies such as criteria based on risky behavior in lieu of sexual orientation.