Asm. Mark Stone

The Personal Income Tax Law and California Constitution imposes taxes based upon taxable income of individuals, estates, and trusts at specified rates. This bill, for taxable years beginning on or after January 1, 2020, in addition to those taxes, would impose an additional tax of at the rates of 1%, 3%, and 3.5% on that portion of a taxpayer's taxable income over specified thresholds, as provided. This bill would include a change in state statute that would result in a taxpayer paying a higher tax 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.

Existing law makes certain publications and communications privileged and therefore protected from civil action, including certain communications in a legislative proceeding, judicial proceeding, any other official proceeding authorized by law, or in the initiation or course of any other proceeding authorized by law and reviewable pursuant to a writ of mandate, subject to certain exceptions. These exceptions include any communication made in a judicial proceeding knowingly concealing the existence of an insurance policy or policies. This bill would create an additional exception to the privilege provisions for any communication between a person and a law enforcement agency in which the person knowingly or recklessly makes a false report that another person has committed, or is in the act of committing, a criminal act or is engaged in an activity requiring law enforcement intervention. Existing law, the Ralph Civil Rights Act of 1976, provides that all persons within the jurisdiction of this state have the right to be free from any violence, or intimidation by threat of violence, committed against their persons or property because of political affiliation, or on account of position in a labor dispute, or sex, race, color, religion, ancestry, national origin, disability, medical condition, genetic information, marital status, sexual orientation, citizenship, primary language, or immigration status, or because another person perceives them to have one or more of those characteristics. Existing law provides civil remedies for violations of those provisions. This bill would specify that intimidation by threat of violence includes knowingly or recklessly making or threatening to make a false claim or report to a peace officer or law enforcement agency alleging that another person has engaged in unlawful activity or in an activity that requires law enforcement intervention.

Existing law, the False Claims Act, provides that any person who commits specified acts, including, but not limited to, knowingly presenting a false or fraudulent claim for payment or approval or knowingly making or using a false record or statement material to a false or fraudulent claim, is liable to the state or to the political subdivision for 3 times the amount of damages that the state or political subdivision sustained because of the act and for the costs of a civil action brought to recover any penalties or damages, and is subject to a civil penalty. That act requires the Attorney General or the prosecuting authority of a political subdivision to diligently investigate violations of those specific acts involving state funds or political subdivision funds, respectively, and authorizes the Attorney General, the prosecuting authority, or a qui tam plaintiff to bring a civil action against a person who commits those acts. The False Claims Act requires a complaint filed by a qui tam plaintiff to be filed in superior court in camera and allows the complaint to remain under seal for up to 60 days to allow for the Attorney General or prosecuting attorney to elect to intervene and proceed with the action or to decline to proceed, as specified. The act prohibits service to be made on the defendant until after the complaint is unsealed. This bill, with respect to whether a false record or statement is material, would require that the materiality test focus on the potential effect of the false record or statement when it is made. This bill would specify that the amount of damages, as described above, include consequential damages. The bill would state that these changes are declaratory of existing law. This bill would require a complaint filed by a qui tam plaintiff to remain under seal for at least 60 days, and would prohibit the complaint being served on the defendant until the court so orders. The bill would deem a demand for payment or request for payment based on an alleged violation that is made prior to filing a complaint by an attorney representing a private person to be a violation of the requirement that the complaint be filed in superior court in camera. The False Claims Act does not apply to claims, records, or statements made under the Revenue and Taxation Code. This bill would apply the False Claims Act to apply to claims, records, or statements made under the Revenue and Taxation Code if specified conditions are met, including if damages pleaded in an action under the act exceed $200,000 and that the claim, record, or statement was made on or after January 1, 2021. The bill would define "person" for these purposes. This bill would require the Attorney General or prosecuting authority, as described, to consult with the taxing authorities to whom the claim was submitted prior to filing or intervening in any action under the act that is based on the filing of false claims, records, or statements made under the Revenue and Taxation Code. This bill would authorize the Attorney General or the prosecuting authority, but not the qui tam plaintiff, to obtain otherwise confidential records relating to taxes, fees, or other obligations under the Revenue and Taxation Code. The bill would prohibit the disclosure of federal tax information to the Attorney General or the prosecuting authority without authorization from the Internal Revenue Service. The bill would require that any such information obtained be kept confidential, except as necessary to investigate and prosecute violations of these provisions. Under the False Claims Act, an employee, contractor, or agent who is discharged, demoted, suspended, threatened, harassed, or in any other manner discriminated against in the terms and conditions of their employment for engaging in lawful acts, as specified, or other efforts to stop violations of the act, is entitled to all relief necessary to make them whole. This bill would specify that the relief described above applies to any current or former employee, contractor, or agent if these parties are otherwise harmed or penalized by an employer. This bill would define lawful acts to include specified acts that may violate a contract, employment term, or duty owed to an employer or contractor. Existing constitutional provisions require that a statute that limits the right of access to the meetings of public bodies or the writings of public officials and agencies be adopted with findings demonstrating the interest protected by the limitation and the need for protecting that interest. This bill would make legislative findings to that effect.

The California Constitution, pursuant to provisions enacted by the initiative Proposition 209 in 1996, prohibits the state from discriminating against, or granting preferential treatment to, any individual or group on the basis of race, sex, color, ethnicity, or national origin in the operation of public employment, public education, or public contracting. The California Constitution defines the state for these purposes to include the state, any city, county, public university system, community college district, school district, special district, or any other political subdivision or governmental instrumentality of, or within, the state. This measure would repeal these provisions. The measure would also make a statement of legislative findings in this regard.

This measure would proclaim the week of March 1, 2020, to March 7, 2020, inclusive, as Women in Construction Week.

The California Constitution requires the Legislature to provide for the disqualification of electors while mentally incompetent or imprisoned or on parole for the conviction of a felony. Existing statutory law, for purposes of determining who is entitled to register to vote, defines imprisoned as currently serving a state or federal prison sentence. This measure would instead direct the Legislature to provide for the disqualification of electors who are serving a state or federal prison sentence for the conviction of a felony. This measure would also delete the requirement that the Legislature provide for the disqualification of electors while on parole for the conviction of a felony. The measure would provide for the restoration of voting rights upon completion of the prison term.

This measure would proclaim March 2, 2020, to March 6, 2020, inclusive, as School Breakfast Week.

Existing law, the Student Loan Servicing Act, provides for the licensure, regulation, and oversight of student loan servicers by the Commissioner of Business Oversight, who is the head of the Department of Business Oversight. The act requires a licensee to provide certain information regarding a borrower's account in response to a qualified written request from a borrower, as specified. This bill would define the term "student loan account" for purposes of the act as a student loan or loans grouped together for billing purposes by a student loan servicer. The bill would make conforming changes to reference borrower's student loan accounts instead of borrower's accounts.

This measure would proclaim February 20, 2020, as Introduce a Girl to Engineering Day.

This measure would recognize February 2020 as Black History Month, urge all citizens to join in celebrating the accomplishments of African Americans during Black History Month, encourage the people of California to recognize the many talents of African Americans and the achievements and contributions they make to their communities to create equity and equality for education, economics, and social justice, and recognize the significance in protecting citizens' right to vote and remedying racial discrimination in voting.