Existing sales and use tax laws impose taxes on retailers measured by 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, measured by sales price. Those laws partially exempt from those taxes, until July 1, 2018, the gross receipts from the sale of, and the storage, use, or other consumption of, specified tangible personal property purchased for use by a qualified person, as defined, to be used primarily in manufacturing or other processes, and in research and development. Consumables with a useful life of less than one year do not qualify for exemption, and useful life is defined by reference to state income or franchise taxes. This bill, on and after January 1, 2018, and before July 1, 2028, would additionally define useful life by reference to manufacturer or other warranties, maintenance contracts, and normal replacement as established by industry or business practices, would additionally exempt from those taxes special purpose buildings and foundations used for the generation, production, storage, or distribution, as defined, of electric power, and would expand the definition of qualified person to include, among others, a person primarily engaged in the business of electric power generation. The bill would declare the intent of the Legislature to enact legislation that would improve the state's sales and use tax incentives to promote a stronger California economy by securing a greater share of the high-paying, high-skilled jobs in manufacturing and research and development. This bill would take effect immediately as a tax levy.
Sponsored bills
(1) Existing law, the Control, Regulate and Tax Adult Use of Marijuana Act (AUMA) , an initiative statute approved by the voters at the November 8, 2016, statewide general election as Proposition 64, among other things, establishes the California Marijuana Tax Fund as a continuously appropriated fund consisting of specified taxes, interest, penalties, and other amounts imposed by AUMA. AUMA requires, after other specified disbursements are made from the fund, the Controller to disburse the sum of $3,000,000 annually to the Department of the California Highway Patrol beginning fiscal year 2018–2019 until fiscal year 2022–2023, and requires the department to use those funds to, among other things, establish and adopt protocols to determine whether a driver is operating a vehicle while impaired and setting forth best practices to assist law enforcement agencies. This bill would amend AUMA by requiring the department to additionally use its annual appropriation from the fund to study the viability of standards for marijuana impairment and coordinate with research organizations within the state to accomplish, establish, and adopt these protocols and studies. (2) AUMA authorizes legislative amendment of its provisions with a 23 vote of both houses of the Legislature, without submission to the voters, to further its purposes and intent. This bill would declare that its provisions further specified purposes and intent of the Control, Regulate and Tax Adult Use of Marijuana Act.
The California Constitution prohibits the Legislature from passing a bill unless the bill, with any amendments, has been printed, distributed to the members, and published on the Internet, in its final form, for at least 72 hours before the vote, except as specified. Existing law requires the Legislative Counsel to make specified information pertaining to legislative measures publicly available in electronic form on a computer network, including the text, bill history, and bill status of each bill introduced in each current legislative session. This bill would require the Legislative Counsel to include in the text of each bill introduced or amended after January 1, 2018, the date and time that each bill is published and the date and time that is 72 hours after publication.
The Political Reform Act of 1974 prohibits a public officer from expending or accepting any public moneys for the purpose of seeking elective office. The act imposes various limitations on contributions that may be made to, or accepted by, candidates for elective office, for statewide elective office, and for Governor. The act exempts a political party committee from these contribution limitations. The act makes a violation of its provisions punishable as a misdemeanor and subject to specified penalties. This bill instead would make political party committees subject to these contribution limitations. By expanding the scope of an existing crime with regard to a violation of the contribution limitation, the 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. The Political Reform Act of 1974, an initiative measure, provides that the act may be amended by a statute that becomes effective upon approval of the voters. This bill would call a special election to be consolidated with the statewide direct primary scheduled for June 5, 2018. It would require the Secretary of State to submit the provisions of the bill that would amend the Political Reform Act of 1974 to the voters for approval at that election. This bill would declare that it is to take effect immediately as an act calling an election.
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.
Existing law creates various state agencies, including the Department of Transportation and the High-Speed Rail Authority, with specified powers and duties. Existing law provides for the allocation of state transportation funds to various transportation purposes. This bill would create the Office of the Transportation Inspector General in state government, as an independent office that would not be a subdivision of any other government entity, to ensure that the above-referenced state agencies and all other state agencies expending state transportation funds are operating efficiently, effectively, and in compliance with federal and state laws. The bill would require the Governor to appoint the Transportation Inspector General for a 6-year term, from a list of 3 qualified individuals nominated by the Joint Legislative Audit Committee, in consultation with specified legislative committees, by a vote of a majority of the committee membership from each house of the Legislature. The bill would prohibit the Transportation Inspector General from being removed from office during the term except for good cause. The bill would specify the duties and responsibilities of the Transportation Inspector General, and, in connection with those duties, would authorize the Transportation Inspector General to access and examine certain records, accounts, and other property. The bill would grant the Transportation Inspector General access to the records and property of a public or private entity or person subject to review or regulation by the state agency being investigated or audited to the same extent that the employees or officers of the agency have access. The bill would require the Transportation Inspector General to submit an annual report to the Legislature and Governor.
(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.
The California Global Warming Solutions Act of 2006 designates the State Air Resources Board as the state agency charged with monitoring and regulating sources of emissions of greenhouse gases. The act requires the state board to approve a statewide greenhouse gas emissions limit equivalent to the statewide greenhouse gas emissions level in 1990 to be achieved by 2020 and to ensure that statewide greenhouse gas emissions are reduced to at least 40% below the 1990 level by 2030. The act authorizes the state board to include the use of market-based compliance mechanisms. Existing law requires all moneys, except for fines and penalties, collected by the state board as part of a market-based compliance mechanism to be deposited in the Greenhouse Gas Reduction Fund and to be available upon appropriation. Existing law continuously appropriates 35% of the annual proceeds of the fund for transit, affordable housing, and sustainable communities programs and 25% of the annual proceeds of the fund for certain components of a specified high-speed rail project. This bill would continuously appropriate 4% of the annual proceeds of the fund for each of 3 specified fiscal years to the state board to implement a grant program to replace older, high-polluting schoolbuses with zero-emission or near-zero-emission schoolbuses, as specified.
Existing law provides for the licensure and regulation of various professions and vocations by boards within the Department of Consumer Affairs. Existing law authorizes any licensee or registrant whose license expired while he or she was on active duty as a member of the California National Guard or the United States Armed Forces to reinstate his or her license or registration without examination or penalty if certain requirements are met. Existing law also requires the boards to waive the renewal fees, continuing education requirements, and other renewal requirements, if applicable, of any licensee or registrant called to active duty as a member of the United States Armed Forces or the California National Guard, if certain requirements are met. Existing law requires each board to inquire in every application if the individual applying for licensure is serving in, or has previously served in, the military. Existing law requires a board within the Department of Consumer Affairs to expedite, and authorizes a board to assist with, the initial licensure process for an applicant who has served as an active duty member of the United States Armed Forces and was honorably discharged. This bill would require every board within the Department of Consumer Affairs to grant a fee waiver for the application for and the issuance of an initial license to an applicant who supplies satisfactory evidence, as defined, to the board that the applicant has served as an active duty member of the California National Guard or the United States Armed Forces and was honorably discharged. The bill would require that a veteran be granted only one fee waiver, except as specified.
Under existing law, a person, firm, or corporation that interferes with various specified rights of a disabled individual is liable for the actual damages of each offense and any amount determined by a judge or jury of up to 3 times the amount of the actual damages, but in no case less than $1,000. This bill would establish notice requirements for a plaintiff to follow before bringing an action against a small business, as defined, for an alleged violation of the Americans with Disabilities Act of 1990 (ADA) . The bill would require the plaintiff to provide notice to a business at least 6 months before filing the complaint. The bill would also preclude commencement of an action against a small business for an alleged ADA violation if the small business has made a good faith effort to correct the alleged violation.