This measure would designate the month of April 2016 as Sexual Assault Awareness Month, and would recognize April 27, 2016, as Denim Day California.
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, 2016, and before January 1, 2021, would allow a deduction in computing adjusted gross income for those amounts contributed to a Coverdell education savings account, up to $750 per taxable year, as provided. The bill, for taxable years beginning on or after January 1, 2016, and before January 1, 2021, would also allow a deduction in computing adjusted gross income, not to exceed $2,500, for the cost of education-related expenses of the taxpayer's dependent child or children attending public or private school, as specified. This bill would take effect immediately as a tax levy.
This bill would proclaim the week of April 3, 2016, to April 9, 2016, inclusive, as Adult Education Week, and would honor the teachers, administrators, classified staff, and students of adult education programs statewide for their efforts, persistence, and accomplishments.
This measure would recognize the month of April 2016 as Aviation Awareness Month.
This measure would designate the month of April 2016 as Autism Awareness Month and would encourage residents to show support for autism awareness by lighting their homes, businesses, schools, and places of worship with blue light bulbs.
The Personal Income Tax Law allows various credits against the taxes imposed by that law, including certain credits that are allowed in modified conformity to credits allowed by federal income tax laws. Federal income tax laws allow a refundable earned income tax credit for certain low-income individuals who have earned income from wages, salaries, tips, and other employee compensation plus net earnings from self-employment and who meet certain other requirements. The Personal Income Tax Law, for taxable years beginning on or after January 1, 2015, in modified conformity with federal income tax laws, allows an earned income credit against personal income tax, which is only for earned income from wages, salaries, tips, and other employee compensation, and a payment in excess of that credit amount, to an eligible individual that is equal to that portion of the earned income tax credit allowed by federal law as determined by the earned income tax credit adjustment factor as set forth in the annual Budget Act. This bill would, for taxable years beginning on and after January 1, 2016, expand the earned income credit allowed by the Personal Income Tax Law by providing additional conformity with federal income tax law to include specified net earnings from self-employment in earned income thus allowing an earned income credit for taxpayers for those earnings. Existing law establishes the continuously appropriated Tax Relief and Refund Account and provides that payments required to be made to taxpayers or other persons from the Personal Income Tax Fund are to be paid from that account, including any amount allowable as an earned income credit in excess of any tax liabilities. By authorizing new payments from that account for additional amounts in excess of personal income tax liabilities, this bill would make an appropriation.
This measure would commemorate March 30, 2016, as the 85th anniversary of the historic ruling in the case of Roberto Alvarez v. Board of Trustees of the Lemon Grove School District, which invalidated that district's attempt to restrict its pupils of Mexican heritage to an inferior, segregated educational experience.
This measure would proclaim February 29, 2016, as Rare Disease Day in California and would provide for the recognition of Rare Disease Day in California in subsequent years, as specified.
Existing law, the Safe Neighborhoods and Schools Act, enacted by Proposition 47, as approved by the voters at the November 4, 2014, statewide general election, reduced certain felonies to misdemeanors, including possession of specified controlled substances and theft of a firearm with a value under $950. This bill would authorize the prosecution to charge a person with a felony if the person has been previously convicted 2 or more times of the crimes reduced to a misdemeanor by Proposition 47 or, if the crime being prosecuted is petty theft, when the person had been convicted of specified other crimes, including grand theft and carjacking, and the date that 2 or more of the prior crimes were committed was within 36 months of the date of the commission of the crime for which the person is being punished. The bill would also make it grand theft, punishable in state prison as a felony, when any of the items taken is a firearm. The California Constitution authorizes the Legislature to amend or repeal an initiative statute by another statute that becomes effective when approved by the electors. This bill would provide that it would become effective only upon approval of the voters, and would provide for the submission of this measure to the voters for approval at statewide general election.
