Asm. Cameron Smyth

The Personal Income Tax Law provides, in modified conformity to federal income tax laws, for the manner in which taxable gains are to be recognized upon the disposition of property, including real property that is the principal residence of the taxpayer. This bill would provide additional conformity to those federal income tax laws relating to the exclusion of gain from the sale of a principal residence by a surviving spouse. This bill would take effect immediately as a tax levy.

The Personal Income Tax Law conforms to specified provisions of the federal Mortgage Forgiveness Debt Relief Act of 2007, relating to the exclusion of the discharge of qualified principal residence indebtedness, as defined, from a taxpayer's income if that debt is discharged after January 1, 2007, and before January 1, 2010, as provided. The Emergency Economic Stabilization Act of 2008 extended the operation of those provisions to debt that is discharged before January 1, 2013. This bill would provide further conformity to those federal acts, as provided. This bill would declare that it is to take effect immediately as an urgency statute.

Existing law governs the determination of child custody and visitation with a child in contested proceedings. Existing law provides for the use of court-appointed investigators, as defined, including court-appointed evaluators directed by the court to conduct a child custody investigation in those proceedings. Existing law authorizes the court to appoint a child custody evaluator if the court determines it is in the best interest of the child. If directed by the court, the evaluator is required to file a written confidential report on his or her evaluation. The report may be received in evidence on stipulation of all interested parties and is competent evidence as to all matters contained in the report. Existing law requires all child custody evaluators to have completed specified training relating to domestic violence and child abuse. Existing law requires the Judicial Council to adopt standards for court-connected evaluations, investigations, and assessments related to child custody. Existing law also requires the Judicial Council to formulate rules of court that establish education, experience, and training requirements for child custody evaluators and to establish related forms, as specified. This bill would provide that allegations of physical or sexual abuse against a child are to be investigated using specified methods of data collection and analysis. The bill would provide that the rules of evidence applicable in criminal proceedings shall apply whenever the court considers an allegation of physical or sexual abuse against a child in a custody proceeding. The bill would also provide that unproven, nonscientific theories, including, but not limited to, alienation theories, as specified, are not consistent with generally accepted clinical, forensic, scientific, diagnostic, or medical standards. The bill would prohibit a court from relying upon an unproven, unscientific theory and from accepting into evidence any finding provided by an expert witness or court appointed professional who has relied on an unproven, nonscientific theory that is a basis for that finding. The bill would require the Judicial Council to provide training consistent with these provisions. The bill would include a statement of legislative intent.

This bill would urge the President of the United States and the Congress to employ necessary measures to ensure that no terrorist or suspected terrorist detained at Guantanamo Bay, Cuba is permitted to enter California in custody or otherwise.

The Personal Income Tax Law authorizes various deductions in computing income that is subject to tax under that law. This bill would state the intent of the Legislature to enact legislation to allow a deduction in connection with health savings accounts in conformity with federal law, and to provide related conformity to federal law with respect to treatment of the account as a tax-exempt trust, the allowance of rollovers from Archer Medical Savings Accounts to a health savings account, and penalties in connection therewith.

The California Constitution requires that the proceeds from the sale of surplus state property, with certain exceptions, be used to pay the principal and interest on specified bonds, and, when the principal and interest on those bonds are fully paid, be deposited in the Special Fund for Economic Uncertainties. Existing law makes a statement of legislative findings regarding the lack of a complete inventory of all state real property holdings and the state's need to improve management of its real property. This bill would make technical, nonsubstantive changes in the statement of legislative findings described above.

This measure would recognize February 2010 as Black History Month, urge all citizens to join in celebrating the accomplishments of African Americans during Black History Month, and encourage the people of California to recognize the many talents, achievements, and contributions that African Americans make to their communities.

Existing law provides, subject to exceptions, that every person who overdrives, overloads, drives when overloaded, overworks, tortures, torments, deprives of necessary sustenance, drink, or shelter, cruelly beats, mutilates, or cruelly kills any animal, or causes or procures any animal to be so overdriven, overloaded, driven when overloaded, overworked, tortured, tormented, deprived of necessary sustenance, drink, shelter, or to be cruelly beaten, mutilated, or cruelly killed; and whoever, having the charge or custody of any animal, either as owner or otherwise, subjects any animal to needless suffering, or inflicts unnecessary cruelty upon the animal, or in any manner abuses any animal, or fails to provide the animal with proper food, drink, or shelter or protection from the weather, or who drives, rides, or otherwise uses the animal when unfit for labor, is guilty of a crime punishable as a misdemeanor or as a felony, or alternatively as a misdemeanor or a felony and a fine of not more than $20,000. This bill would revise the punishment for this offense to provide that it is punishable by imprisonment in a county jail for not more than one year, or in the state prison, or by a fine of not more than $20,000, or by both that fine and imprisonment. The bill would make other technical, nonsubstantive changes. By revising the penalty for an existing 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.

Existing law defines human trafficking as the deprivation or violation of the personal liberty of another person with the intent to commit certain specified sex offenses with the person or to obtain forced labor or services, as specified. This bill would authorize real property used to facilitate the commission of that offense to be declared and treated as a nuisance, as specified.

Existing law authorizes corporations for the prevention of cruelty to children or animals, or both, to be formed under the Nonprofit Public Benefit Corporation Law and requires the articles of incorporation for those corporations to be endorsed, as evidence of necessity, by the Department of Justice or by a judge of the superior court of the county in which the society's principal office is located, as specified. This bill would eliminate the authority to form these corporations for the prevention of cruelty to children and eliminate the requirement of endorsement of the articles of incorporation. Existing law requires a city or county, or city and county, to pay up to $500 per month to a society actively engaged in enforcing state laws for the prevention of cruelty to animals or children. This bill would instead authorize local governments to enter into contracts with societies for the prevention of cruelty to animals for the enforcement of these laws and would also permit these societies to enforce these laws without a contract. Existing law requires a humane society or society for the prevention of cruelty to animals that proposes to appoint a humane officer to submit an application for appointment to a judge of the superior court for the county in which the society is located, including a copy of the resolution appointing the person, and documentation that the person has satisfactorily completed required training, as specified. Upon receipt of a report from the Department of Justice of the record, if any, of the proposed appointee, existing law requires the judge to review the appointee's qualifications and fitness to act as a humane officer, and either confirm or deny the appointment. This bill would require a society, prior to filing a Petition for Order Confirming Appointment of a Humane Officer, to submit to the Department of Justice fingerprint images and information regarding applicants in order to obtain state criminal record information, as specified, and to request subsequent arrest notification and would allow the Department of Justice to charge a reasonable fee to cover related costs. The bill would also require a society to include with its Petition for Order Confirming Appointment of a Humane Officer, a copy of the resolution making the appointment, a copy of criminal record offender information, proof of the society's proper incorporation and required liability insurance, as specified, and, if the society has not previously appointed a humane officer, an affidavit that demonstrates the society's competence to appoint a humane officer by providing specified information. The bill would require a society seeking confirmation of an appointment of a humane officer to serve a copy of the petition on the Department of the California Highway Patrol, the Department of Justice, the State Humane Association of California, and the police department and sheriff's department having jurisdiction where the society's principal office is located. The bill would also authorize those parties to file opposition to the petition and for the filer to reply, as specified. The bill would also require the court, in determining whether to confirm the appointment, to consider any documentation submitted in support of, or opposition to, the proposed appointment. The bill would require the court to deny certification of the appointment if the society was incorporated on or after January 1, 2011, and certain criteria are not met. The bill would authorize the Department of Justice to charge a reasonable fee to cover the costs of maintaining records of orders confirming appointment. Existing law provides that all appointments of humane officers expire 3 years from the date the court order is submitted to the county clerk. This bill would eliminate that provision. Under existing law, a local law enforcement agency or the State Humane Association of California may petition for a revocation hearing regarding a humane officer's appointment. This bill would also require a party petitioning for a revocation to serve copies of specified documents on each of the parties required to receive copies of a Petition for Order Confirming Appointment of a Humane Officer, as specified. Existing law prescribes the powers and qualifications of level 1 and level 2 humane officers. Level 1 humane officers are authorized to carry firearms, subject to specified requirements. Existing law requires humane officers to complete specified continuing education every 3 years. This bill would impose additional specified training requirements for level 1 and level 2 humane officers. The bill would require a humane officer to certify to the Department of Justice compliance with the continuing education and training requirements and would provide that failure to comply shall result in revocation of the appointment. The bill would also specify additional requirements for the initial and continued use of firearms. The bill would also require a society to possess liability insurance of at least $1,000,000. The bill would authorize the Department of Justice to charge a reasonable fee to maintain records of certificates of compliance. Existing law requires the Department of Justice to maintain state summary criminal history information, as defined, and to provide that information to persons holding specified occupations including, without limitation, probation officers and parole officers. Existing law requires local criminal justice agencies to maintain similar information and provide that information to specified agencies and persons holding specified occupations. This bill would add humane officers to the specified persons to whom the Department of Justice and local criminal justice agencies are required to provide the criminal history information. The bill would authorize a local agency to impose a fee to cover the reasonable costs of providing that information. By expanding the duties of local criminal justice agencies, 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.