This measure would recognize October 2011 as Domestic Violence Awareness Month and urge all Californians to take a stand against domestic violence.
This measure would urge the United States government to consider the California jobs and economic stimulus provided by the California floriculture industry when advancing free trade agreements, specifically with Colombia.
This measure would proclaim February 28, 2011, as Rare Disease Day.
This measure would honor and recognize the service and sacrifice made by members of the Armed Forces and their families on the occasion of Armed Forces Day on May 21, 2011.
This measure would express the Legislature's apology, on behalf of the people of the state, for violations of the civil liberties and constitutional rights of Filipino Americans caused by antimiscegenation laws that precluded marriage between Filipinos and Caucasians, and its regret, on behalf of the people of the state, for the suffering and hardship endured by Filipino Americans as a result of governmental actions taken because of various policies and laws it enacted.
This measure would urge Congress and the President of the United States to increase funding for specified law enforcement and crime prevention programs and to pay the full costs of incarcerating undocumented criminals, as provided.
This measure would congratulate the California State University system on the occasion of its 50th anniversary, commend the invaluable contributions it has made to the intellectual and social growth of its students, and extend best wishes for its continued success in the future.
This measure would proclaim May 2 through May 9, 2011, as Cinco de Mayo Week, and would urge all Californians to join in celebrating Cinco de Mayo.
Existing law, the Warren-911-Emergency Assistance Act, requires every local public agency to establish and operate a telephone system that automatically connects a person dialing 9-1-1 to an established public safety answering point through normal telephone service facilities. Under existing law, a telecommunications service provider is generally liable for any claim, damage, or loss caused by their conduct. This bill would provide that a provider of telecommunications service, or other service, that is involved in providing 9-1-1 service, as defined, in accordance with the Warren-911-Emergency Assistance Act is not liable for any civil claim, damage, or loss caused by an act or omission in the design, development, maintenance, or provision of 9-1-1 service, unless the act or omission that proximately caused the claim, damage, or loss constituted gross negligence, wanton or willful misconduct, or intentional misconduct. This bill would declare that it is to take effect immediately as an urgency statute.
(1) The Sales and Use Tax Law imposes 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. That law provides various exemptions from those taxes. On and after March 1, 2012, this bill would provide partial exemptions equal to specified percentages of state sales and use taxes imposed at a combined rate of 5% for the sale of, and the storage, use, or other consumption in this state of, tangible personal property, as defined, purchased for use by a qualified person, as defined, primarily in any stage of manufacturing, processing, refining, fabricating, or recycling of tangible personal property; in research and development; to maintain, repair, measure, or test specified tangible personal property; and by a contractor for use in a construction contract with a qualified person, as specified. The bill would require the Franchise Tax Board and the State Board of Equalization to provide specified information to the Director of Finance and would require the director to make certain determinations regarding whether this act has caused or will cause a net increase or decrease in the amount of revenues and to correspondingly increase or decrease the exemption to certain taxpayers that received only a limited exemption, as specified. 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 law authorizes districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which conforms to the Sales and Use Tax Law. Exemptions from state sales and use taxes are incorporated in these laws. This bill would specify that this exemption does not apply to local sales and use taxes and transactions and use taxes. (2) The Personal Income Tax Law imposes taxes based upon taxable income. That law also allows specified credits, exemptions, and exclusions, and imposes an alternative minimum tax with respect to certain items of tax preferences. This bill would, for taxable years beginning on or after January 1, 2012, exclude from taxable income under this law an amount equal to 10% of the business income of a taxpayer, not to exceed $5,000, as specified, but would require the amount excluded to be included as an item of tax preferences for purposes of the alternative minimum tax. (3) The Personal Income Tax Law allows a standard deduction, as defined, in computing the income subject to tax. This bill would, for taxable years beginning on or after January 1, 2012, increase the standard deduction by 27%, as specified. (4) The Corporation Tax Law imposes taxes measured by income at a rate of 8.84%, as specified. The Corporation Tax Law imposes a minimum franchise tax of $800, except as provided, on every corporation incorporated in this state, qualified to transact intrastate business in this state, or doing business in this state, and a tax in an amount equal to the minimum franchise tax on every limited liability company registered, qualified to transact business, or doing business in this state, as specified. This bill would, for taxable years beginning on and after January 1, 2012, reduce that rate to 8.34% on the amount of net income that is less than or equal to $50,000 for the taxable year, except as specified. The bill would reduce the annual minimum franchise tax to $750 for taxable years beginning on or after January 1, 2012. (5) The Corporation Tax Law imposes taxes measured by income and, in the case of a business with income derived from or attributable to sources both within and without this state, apportions the income between this state and other states and foreign countries in accordance with a specified 4-factor formula based on the property, payroll, and sales within and without this state, except that in the case of an apportioning trade or business that derives more than 50% of its gross business receipts from conducting one or more qualified business activities, as defined, business income is apportioned in accordance with a specified 3-factor formula. That law, for taxable years beginning on or after January 1, 2011, allows a taxpayer to have that income apportioned in accordance with a single sales factor formula, except as provided, pursuant to an irrevocable annual election, as specified. That law also provides that sales of tangible and intangible personal property are in this state in accordance with specified criteria. This bill would, for taxable years beginning on or after January 1, 2012, revise the rules which determine whether a taxpayer is doing business within this state, revise the provisions which determine whether specific sales occur in this state, and require a taxpayer, except as provided, to apportion its income in accordance with a single sales factor. (6) This bill would include a change in state statute that would result in a taxpayer paying a higher tax the meaning of Section 3 of Article XIII A of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature. (7) The California Constitution authorizes the Governor to declare a fiscal emergency and to call the Legislature into special session for that purpose. Governor Schwarzenegger issued a proclamation declaring a fiscal emergency, and calling a special session for this purpose, on December 6, 2010. Governor Brown issued a proclamation on January 20, 2011, declaring and reaffirming that a fiscal emergency exists and stating that his proclamation supersedes the earlier proclamation for purposes of that constitutional provision. This bill would state that it addresses the fiscal emergency declared and reaffirmed by the Governor by proclamation issued on January 20, 2011, pursuant to the California Constitution. (8) This bill would take effect immediately as a tax levy.
