Asm. Joe Coto

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.

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 federal law, the Indian Gaming Regulatory Act, provides for the negotiation and execution of tribal-state gaming compacts for the purpose of authorizing certain types of gaming on Indian lands within a state. The California Constitution authorizes the Governor to negotiate and conclude compacts, subject to ratification by the Legislature. Existing law expressly ratifies a number of tribal-state gaming compacts, and amendments of tribal-state gaming compacts, between the State of California and specified Indian tribes. This bill would ratify the tribal-state gaming compact entered into between the State of California and the Pinoleville Pomo Nation, executed on March 10, 2009. The bill would require that related revenue contributions be deposited into the General Fund, except as specified, and would also provide that, in deference to tribal sovereignty, certain actions may not be deemed projects for purposes of the California Environmental Quality Act. This bill would declare that it is to take effect immediately as an urgency statute.

Existing law requires the State Air Resources Board to adopt procedures for determining the compliance of any system designed for the control of gasoline vapor emissions during gasoline marketing operations, including storage and transfer operations, and additional performance standards to ensure that systems for the control of gasoline vapors from motor vehicle fueling operations do not cause excessive spillage and emissions. Existing law prohibits the state board from requiring a gasoline dispensing facility that meets certain requirements from undergoing an Enhanced Vapor Recovery Phase II upgrade until April 1, 2011. This bill, except as specified, would limit the fines imposed on a gasoline dispensing facility that fails to meet an April 1, 2009, compliance deadline to a total of no more than $1,000 for all violations that occur between April 1, 2009, and December 31, 2009, if the gasoline dispensing facility meets specified requirements. This bill would declare that it is to take effect immediately as an urgency statute.

Existing regulations require the Insurance Commissioners to calculate an efficiency standard, or defined in connection with setting insurance rates pursuant to Proposition 103, approved by voters in the November 8, 1988, statewide general election. This bill would exclude expenses paid to credit card issuers by the insurer as a result of premiums paid by credit card from the calculation to determine the insurer's efficiency standard. This bill would find and declare that this act furthers the purposes of Proposition 103, and would make supporting and related findings and declarations. Because this bill would amend Proposition 103, it would require a 23 vote of each house of the Legislature for enactment.

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, and provides various exemptions from the taxes imposed by that law. This bill would declare the intent of the Legislature to exempt from those taxes the sale of, and the storage, use, or other consumption of, manufacturing equipment used in the manufacturing process, as specified.

Under existing law, if there are 250 or fewer persons registered to vote in a precinct on the 88th day before the election, an elections official may furnish to each voter in the precinct a vote by mail ballot, along with a statement that there will be no polling place for the election. This bill would specify that an elections official sending a vote by mail ballot and a statement that there will be no polling place for the election to a voter must also include with those materials a statement explaining why there will be no polling place for the election and instructions on timely submitting a vote by mail ballot. Under existing law, if for a valid reason, an elections official changes the location of a polling place, the elections official may mail a notice to each voter in the precinct if there is sufficient time to receive it before the election. If the need to change the polling place is not known in sufficient time to mail a notice, existing law requires that the new polling place be within one mile of the original polling place and that notice of the change be posted on or near the original polling place. This bill would instead provide that an elections official changing the location of the polling place must mail notice of the change to each voter in the precinct not less than 7 days prior to the election. If a change in the polling place is not known in sufficient time to permit a mailing, the bill would specify that the new polling place be within the boundaries of the precinct.