Asm. James Gallagher

The Personal Income Tax Law, in modified conformity with federal income tax laws, allows various deductions from gross income in computing adjusted gross income under that law, including deductions for payments to individual retirement accounts, alimony payments, and interest on educational loans. This bill, for taxable years beginning on or after January 1, 2017, and before January 1, 2022, would allow a deduction in computing adjusted gross income for those amounts paid or incurred by a qualified first-time home buyer, as defined, during the taxable year for qualified home-buying expenses, as provided. This bill would take effect immediately as a tax levy.

Existing law requires the state to have the primary financial responsibility for preventing and suppressing fires in areas that the State Board of Forestry and Fire Protection has determined are state responsibility areas, as defined. Existing law requires that a fire prevention fee be charged on each habitable structure on a parcel that is within a state responsibility area, collected annually by the State Board of Equalization, in accordance with specified procedures, and specifies that the annual fee shall be due and payable 30 days from the date of assessment by the state board. Existing law authorizes a petition for redetermination of the fee to be filed within 30 days after service of a notice of determination, as specified. This bill would extend the time when the fire prevention fee is due and payable from 30 to 60 days from the date of assessment by the State Board of Equalization and would authorize the petition for redetermination to be filed within 60 days after service of the notice of determination, as specified. The bill would establish the Fire Prevention Fee Amnesty Program. The bill would require the State Board of Equalization to develop and administer the amnesty program for a person subject to the fees described above. The bill would require the program to be conducted for a 6-month time period, as provided, and would apply to fire prevention fee liabilities due and payable for the fee reporting periods beginning before March 1, 2018. The bill would require the program to apply to a person who meets specified requirements, including the filing of a completed amnesty application under penalty of perjury. By requiring the application to be completed under penalty of perjury, the bill would create a crime, and thus impose a state-mandated local program. The bill would require the state board to waive all penalties and interest for the specified fee reporting period for which the fire prevention fee amnesty is allowed for the nonpayment or underpayment of fee liabilities for a person who meets the above requirements. The bill would require the state board to adequately publicize the program so as to maximize public awareness of and participation in the 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.

(1) Existing property tax law provides, pursuant to the authority of a specified provision of the California Constitution, for a homeowners' exemption in the amount of $7,000 of the full value of a "dwelling," as defined, and authorizes the Legislature to increase this exemption. This bill, beginning with the lien date for the 2018–19 fiscal year, contingent upon a specified appropriation, would increase the homeowners' exemption from $7,000 to $25,000 of the full value of a dwelling. This bill would also require, for the 2019–20 fiscal year and for each fiscal year thereafter, the county assessor to adjust the amount of the homeowners' exemption by the percentage change in the House Price Index for California for the first 3 quarters of the prior calendar year, as specified. (2) The California Constitution requires the Legislature, whenever it increases the homeowners' property tax exemption, to provide a comparable increase in benefits to qualified renters. The Personal Income Tax Law authorizes various credits against the taxes imposed by that law, including a credit for qualified renters in the amount of $120 for spouses filing joint returns, heads of household, and surviving spouses if adjusted gross income is $50,000 or less, and in the amount of $60 for other individuals if adjusted gross income is $25,000 or less. Existing law requires the Franchise Tax Board to annually adjust for inflation these adjusted gross income amounts. This bill, for each taxable year beginning on and after January 1, 2018, contingent upon a specified appropriation, would increase this credit for a qualified renter to $428 for spouses filing joint returns, heads of household, and surviving spouses if adjusted gross income is $50,000 or less, as adjusted for inflation, and to an amount equal to $214 for other individuals if adjusted gross income is $25,000 or less, as adjusted for inflation. The bill would also require, for taxable years beginning on or after January 1, 2019, the Franchise Tax Board to annually adjust for inflation, based upon the California Consumer Price Index, the amount of these credits. The bill would also make technical, nonsubstantive changes to the renters' credit. (3) Existing law requires the state 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 those provisions, no appropriation is made and the state shall not reimburse local agencies under those provisions for property tax revenues lost by them pursuant to the bill. (4) This bill would take effect immediately as a tax levy.

Existing law requires each county to provide cash assistance and other social services to needy families through the California Work Opportunity and Responsibility to Kids (CalWORKs) program using federal Temporary Assistance to Needy Families (TANF) block grant program, state, and county funds. Under existing law, the county is required to annually redetermine eligibility for CalWORKs benefits and, at the time of redetermination, require the family to complete a certificate of eligibility. Existing law additionally requires the county to redetermine recipient eligibility and grant amounts on a semiannual basis and requires the recipient to submit a semiannual report form during the first semiannual reporting period following the application or annual redetermination of eligibility. Existing federal law provides for the federal Supplemental Nutrition Assistance Program, known in California as CalFresh, under which food assistance benefits are distributed to eligible individuals by the counties. Existing law requires, to the extent permitted by federal law, the department to implement the semiannual reporting system, including use of the semiannual report form, in the CalFresh program This bill would require the county to use either a prepopulated renewal form or a blank semiannual report form as the certificate of eligibility for the purposes of CalWORKs and CalFresh.

Existing law provides for the determination by petition filed in a court of claims brought to determine ownership of real or personal property claimed by an estate, a ward or conservatee, or a trustee, as specified. Existing law authorizes a person having or claiming title or an interest in the property which is the subject of the petition to object that the court in which the petition is filed is not the proper court under any other provision of law for the trial of a civil action seeking the same relief. Existing law prohibits a court from granting a petition if that objection is established. Existing law prohibits a court from granting a petition if the court determines that the matter should be determined by a civil action. This bill would additionally authorize a petitioner to file a petition described above in the county where the property that is the subject of the petition is located, or in the county where the day-to-day administration of the trust in possession of, holding title to, or claiming an interest in the property takes place, and would clarify that a petition may be filed in a court which would be proper court under any other provision of law for the trial of a civil action seeking the same relief. The bill would authorize a person to object to a petition on the ground that the petition was not filed in one of those courts.

Existing law prohibits a person from applying for, voting for or attempting to vote, a vote by mail ballot by fraudulently signing the name of a fictitious person, or of a regularly qualified voter, or of a person who is not qualified to vote. Existing law provides that a person who violates the prohibition is guilty of a felony punishable by imprisonment for 16 months or 2 or 3 years, by a fine not exceeding $1,000, or by both that fine and imprisonment. This bill would increase the maximum fine amount from $1,000 to $10,000.

The Personal Income Tax Law authorizes various credits against the taxes imposed by that law, including a credit for qualified renters in the amount of $120 for spouses filing joint returns, heads of household, and surviving spouses if adjusted gross income is $50,000, as adjusted, or less, and in the amount of $60 for other individuals if adjusted gross income is $25,000, as adjusted, or less. Existing law requires the Franchise Tax Board to annually adjust for inflation these adjusted gross income amounts. For 2016, the adjusted gross income limit is $76,518 and $38,259, respectively. This bill would, for each taxable year beginning on and after January 1, 2017, and before January 1, 2022, contingent upon a specified appropriation, increase this credit for a qualified renter to $240 for spouses filing joint returns, heads of household, and surviving spouses if adjusted gross income is $100,000 or less, and to an amount equal to $120 for other individuals if adjusted gross income is $50,000 or less. The bill would require the Franchise Tax Board to annually adjust the increased adjusted gross income amount for inflation. This bill would take effect immediately as a tax levy.

The Off-Highway Motor Vehicle Recreation Act of 2003 (act) provides for the acquisition, operation, and funding of state off-highway vehicular recreation areas and trails, establishes the Off-Highway Motor Vehicle Recreation Commission and the Division of Off-Highway Motor Vehicle Recreation within the Department of Motor Vehicles, and provides a grant program for, among other things, acquisition, administration, maintenance, and operation of areas and facilities associated with the use of off-highway motor vehicles. These provisions are to be repealed on January 1, 2018. This bill would extend the operation of the act until January 1, 2019, unless a specified report is not received by the Legislature by January 1, 2018, in which case the act would be repealed on July 1, 2018. Existing law generally imposes a service fee of $7 for the issuance or renewal of identification of off-highway motor vehicles subject to identification, and a special fee of $33 paid at the time of payment of the service fee. Existing law requires the special fees, specified use fees for state vehicular recreation areas, and other specified funds to be deposited in the Off-Highway Vehicle Trust Fund, and requires moneys in the fund, upon appropriation, to be allocated for specified purposes related to off-highway recreation. These provisions are to be repealed on January 1, 2018. This bill would extend the operation of these provisions, including the authorization for the special fee, until January 1, 2019, unless a specified report is not received by the Legislature by January 1, 2018, in which case the provisions would be repealed on July 1, 2018. This bill would declare that it is to take effect immediately as an urgency statute.

Existing law, the Mental Health Services Act (MHSA) , an initiative measure enacted by the voters as Proposition 63 at the November 2, 2004, statewide general election, establishes the continuously appropriated Mental Health Services Fund to fund various county mental health programs. Existing law requires the State Department of Health Care Services to, among other things, implement specified mental health services through contracts with county mental health programs or counties acting jointly. Existing law requires the department to conduct program reviews of performance contracts to determine compliance, as specified. If a county mental health program is not in compliance with its performance contract, existing law authorizes the department to request a plan of correction with a specific timeline to achieve improvements. Existing law establishes the Mental Health Services Oversight and Accountability Commission to oversee various parts of the act, as specified. Existing law authorizes the commission to, among other things, obtain data and information from specified entities to utilize in its oversight, review, training and technical assistance, accountability, and evaluation capacity regarding projects and programs supported with MHSA funds. Existing law requires each county mental health program to prepare and submit a 3-year program and expenditure plan, and annual updates, as specified, to the commission and the department within 30 days after adoption. Existing law authorizes the commission, if it identifies a critical issue related to the performance of a county mental health program, to refer the issue to the State Department of Health Care Services. Existing law authorizes the department to withhold mental health funding, upon a determination of noncompliance by the county, as specified, or if a county does not submit a specified annual revenue and expenditure report by the required deadline. Existing law requires that funds be reserved for administrative costs, not to exceed 5% of the total of annual revenues received for the Mental Health Services Fund, for the department and the commission, among other specified entities, to implement duties pursuant to programs under the act, as specified. Existing law requires that those funds be subject to appropriation in the annual Budget Act. This bill would establish the Mental Health Services Fund Transparency and Accountability Office within the California Health and Human Services Agency, as specified. The bill would transfer various functions of the State Department of Health Care Services under the act to the office. Under this bill, the office would succeed to, and be vested with, all the duties, powers, responsibilities, and jurisdiction, vested in the department, regarding oversight of the Mental Health Services Fund, as specified. The bill would also require the office to assume certain duties, including, among others, initiating investigations, advising counties, conducting research, and reporting to the Legislature, by December 31, 2019, of any additional authority it deems necessary to complete its duties and to ensure county compliance with the act, as specified. The bill would make conforming changes to other provisions to reflect the transfer of those mental health responsibilities. Existing law authorizes the act to be amended by a 23 vote of the Legislature if the amendments are consistent with, and further the intent of, the act. Existing law authorizes the Legislature to add provisions to clarify procedures and terms of the act by majority vote. This bill would make legislative findings and declarations relating to mental health services in California and stating that the provisions of this bill are consistent with, and further the intent of, the act. By amending the provisions of the act, this bill would require a 23 vote of the Legislature.

Existing law provides for the licensure and regulation of home health agencies by the State Department of Public Health. Existing law requires all private or public organizations that provide or arrange for skilled nursing services to patients in the home to obtain a home health agency license. Existing law also provides for the Medi-Cal program, which is administered by the State Department of Health Care Services, under which qualified low-income individuals receive health care services. Existing law provides that home health care services are covered Medi-Cal benefits, subject to utilization controls. This bill would require the department, on or before January 1, 2018, to establish an incentive-based, supplemental payment program, as defined, which would apply to licensed home health agencies that treat children who are receiving continuous nursing care or private duty nursing services through the Medi-Cal program. The purpose of the program would be to increase access to quality in-home nursing services and encouraging additional home health agencies to participate in nursing care for children receiving Medi-Cal services. The bill would require the department to collaborate with designated stakeholders in establishing the payments, and would authorize the department to establish reasonable provider eligibility standards, as specified. The supplemental payment program would be implemented only to the extent that federal financial participation is available and would require the department to submit any necessary applications to the federal Centers for Medicare and Medicaid Services to implement the supplemental payment program. The bill would require the department to submit a report evaluating the effectiveness of the supplemental payment program to specified committees of the Legislature on or before July 1, 2021. The bill would remain in effect until January 1, 2022, and as of that date would be repealed.