Existing sales and use tax laws impose 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. Those laws provide various exemptions from those taxes. This bill, on and after January 1, 2018, would exempt from those taxes the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, tampons, sanitary napkins, menstrual sponges, and menstrual cups. The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws. Existing law requires the state to reimburse counties and cities for revenue losses caused by the enactment of sales and use tax exemptions. This bill would provide that, notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse any local agencies for sales and use tax revenues lost by them pursuant to this bill. This bill would take effect immediately as a tax levy.
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Existing law requires the use of nonlead centerfire rifle and pistol ammunition, as determined by the Fish and Game Commission, when taking big game with a rifle or pistol, and when taking coyote, within the California condor range. Existing law further requires, as soon as is practicable, but by no later than July 1, 2019, the use of nonlead ammunition for the taking of all wildlife, including game mammals, game birds, nongame birds, and nongame mammals, with any firearm, and requires the commission to promulgate regulations by July 1, 2015, that phase in the requirements of these provisions. Existing law requires the latter prohibition to be suspended for a specific hunting season and caliber if the Director of Fish and Wildlife finds that nonlead ammunition of that specific caliber is not commercially available from any manufacturer because of federal prohibitions relating to armor-piercing ammunition. This bill would instead require the commission to temporarily suspend the latter prohibition for a specific hunting season and caliber if the commission finds that nonlead ammunition of the specific caliber is not available for any reason. The bill would require the commission, on or before January 1, 2019, to adopt criteria to determine when nonlead ammunition is not available for purposes of this provision and would require those criteria to include regional availability and cost of nonlead ammunition. The bill would prohibit a suspension from remaining in effect for longer than 3 years. The bill would require the commission to make any finding that nonlead ammunition is not available publicly available on the its Internet Web site.
Existing law generally regulates fertilizer materials and requires the Secretary of Food and Agriculture, to the extent necessary to enforce those laws, to take samples, make analyses or examinations, and conduct investigations concerning the use, sale, adulteration, or misbranding of any substance, and to inspect the fertilizing material manufacturing facilities and take samples at various stages of production to verify label and labeling claims and production processes. This bill would additionally require the secretary, at least once a year for each licensee, to conduct field tests within the distribution system of high-risk material. The bill would require the Department of Food and Agriculture to report to the Fertilizer Inspection Advisory Board the cost of an inspection program for organic input material conducted pursuant to specified provisions. Existing law requires the secretary to establish sampling procedures by regulation. This bill would require the secretary to update those regulations relating to sampling methodology on or before July 1, 2018. Because a violation of the regulations relating to fertilizing materials is a misdemeanor, by changing the definition of a crime this bill would impose a state-mandated local 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 law establishes the Employment Training Panel within the Employment Development Department, and prescribes the functions and duties of the panel with respect to the development, implementation, and administration of various employment training programs in the state. Existing law requires the panel, among other things, to create and annually update a 3-year plan, fund training projects that best meet the panel's identified priorities, and solicit proposals and write contracts for the purpose of providing employment training. Existing law sets forth certain requirements for those contracts, including, but not limited to, that a job generated by a contract compensate an employee at a specified percentage of the state hourly wage, and that an eligible participant be employed at a minimum of 90 days by his or her employer. Existing law requires the panel to submit an annual report to the Legislature that contains summaries of information related to projects operated by the panel. This bill would require the panel to solicit proposals and write performance-based contracts to fund projects that expedite and increase the number of middle-skill workers employed in an eligible industry. This bill would require projects funded by this program to comply with certain requirements. This bill would authorize the panel to negotiate, on a case-by-case basis, to include specified provisions in a contract with an eligible applicant, including a provision authorizing the panel to waive, negotiate, or adjust the state hourly wage and 90-day requirement for contracts funded. The bill would also require the panel, when preparing the annual report described above to separately identify projects funded by these provisions. (2) Existing federal law, the federal Workforce Innovation and Opportunity Act, allocates funds to state and local workforce development boards for workforce investment activities. In order to be eligible to receive certain allotments under the act, the governor of each state is required to designate a state workforce development board, and to prepare and submit a state plan to the United States Secretary of Labor, in accordance with certain requirements. A state workforce development board is responsible for assisting the Governor in the development, implementation, and modification of a state plan, as well as other duties relating to workforce development within the state. Existing law, the California Workforce Innovation and Opportunity Act, establishes the California Workforce Development Board as the body responsible for assisting the Governor in the development, oversight, and continuous improvement of California's workforce investment system. Under existing administrative law, the board and the Employment Development Department have established the Accelerator Grant Program that funds projects and partnerships to create and prototype innovative strategies that bridge education and workforce gaps for targeted populations, and initial implementation of promising models and practices in workforce system service delivery infrastructure. This bill would require the California Workforce Development Board to create a grant program, known as the Employment Revitalization Initiative, that would award grants to applicants for a project that assists eligible targeted populations and meets other requirements. The bill would require the board to establish criteria for the selection of grant recipients, and require that applicants include certain provisions in applications. The bill would also require the board to evaluate how the grants address the needs of eligible targeted populations, and, by January 1, 2019, and annually thereafter, post a report on the board's Internet Web site. This bill would create the Employment Revitalization Fund within the State Treasury as a continuously appropriated fund. This bill would also create the Workforce Accelerator Account, a continuously appropriated fund, as an account within the Employment Revitalization Fund to be used by the board to supplement, but not supplant, the existing Accelerator Grant Program, as specified. (3) This bill would appropriate $310,000,000 from the General Fund for purposes of this bill in accordance with a specified schedule.
Existing law, the Financial Information System for California (FISCal) Act, establishes the FISCal system, a single integrated financial management system for the state. The act requires the system to include a state transparency component that allows the public to have information regarding General Fund and federal fund expenditure data, using an Internet Web site. This bill would modify the FISCal system's transparency component to provide that the public have access to information regarding expenditures to the extent that information was provided by all state onboarded departments and agencies utilizing the system. The bill would require the Internet Web site to be interactive, searchable, and regularly updated, and include specified features.
The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws. This bill would allow a credit against those taxes for each taxable year beginning on or after January 1, 2017, for microbusinesses, as defined, for costs paid or incurred during the taxable year with regard to compliance with state laws and regulations in an amount equal to $25 for each person-hour spent on compliance with state regulations and laws, not to exceed $1,200, or $1,200, as provided. This bill would take effect immediately as a tax levy.
The Personal Income Tax Law, in modified conformity with federal income tax laws, allows various exclusions from gross income, and allows various deductions in computing the income that is subject to the taxes imposed by that law, including miscellaneous itemized deductions that are allowed only to the extent that the aggregate amount of those deductions exceeds 2% of adjusted gross income. This bill, upon appropriation of specified funds by the Legislature, for taxable years beginning on and after January 1, 2017, and before January 1, 2019, would allow a deduction, not to exceed specified amounts, of the amount a qualified taxpayer, as defined, contributed in any taxable year to a homeownership savings account and would exclude from gross income any income earned on the moneys contributed to a homeownership savings account. The bill would provide that a qualified taxpayer may withdraw amounts from a homeownership savings account to pay for qualified homeownership savings expenses, defined as expenses paid or incurred in connection with the purchase of a principal residence in this state. The bill would provide that any amount withdrawn from that account that is not used for these expenses would be included as income for that taxpayer. The bill would define various terms for its purposes. This bill would take effect immediately as a tax levy.
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 establishes the Department of Transportation and the California Transportation Commission, provides that the department has full possession and control of all state highways and all property and rights in property acquired for state highway purposes, and authorizes and directs the department to lay out and construct all state highways between the termini designated by law and on the locations as determined by the commission. This bill would make technical, nonsubstantive changes to these provisions.
Article XIX of the California Constitution restricts the expenditure of revenues from taxes imposed by the state on fuels used in motor vehicles upon public streets and highways to street and highway and certain mass transit purposes. Existing law requires certain miscellaneous revenues deposited in the State Highway Account that are not restricted as to expenditure by Article XIX of the California Constitution to be transferred to the Transportation Debt Service Fund in the State Transportation Fund, as specified, and requires the Controller to transfer from the fund to the General Fund an amount of those revenues necessary to offset the current year debt service made from the General Fund on general obligation transportation bonds issued pursuant to Proposition 116 of 1990. This bill would, on July 1, 2019, delete the transfer of these miscellaneous revenues to the Transportation Debt Service Fund, thereby eliminating the offsetting transfer to the General Fund for debt service on general obligation transportation bonds issued pursuant to Proposition 116 of 1990. The bill, subject to a specified exception, would, on July 1, 2019, instead require the miscellaneous revenues to be retained in the State Highway Account and to be used solely for transportation expenditures consistent with the restrictions for expenditure of fuel tax revenues in Article XIX of the California Constitution. Existing law provides for the deposit of all moneys received by the Department of Motor Vehicles into the Motor Vehicle Account in the State Transportation Fund, which includes some miscellaneous revenues that are not restricted by Article XIX of the California Constitution. Item 2740-011-0044 of Section 2.00 of the Budget Act of 2017, in that regard, requires the Controller to transfer those miscellaneous revenues from the Motor Vehicle Account to the General Fund and estimates the amount of those revenues in the 2016–17 fiscal year at $84,044,000. This bill would repeal the above-referenced item of the Budget Act of 2017. The bill would require the Controller to transfer, from the General Fund to the Motor Vehicle Account, an amount equal to all revenues previously transferred from that account to the General Fund pursuant to this item. The bill, commencing in the 2017–18 fiscal year, would require all revenues in the Motor Vehicle Account that are not protected by Article XIX of the California Constitution to be used solely for transportation expenditures, as specified.