The Corporation Tax Law imposes taxes measured by income and, in the case of a business with business income derived from or attributable to sources both within and without this state, apportions the business 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 apportion its business income 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 personal property and sales of other than tangible personal property are in this state in accordance with specified criteria. This bill, for taxable years beginning on or after January 1, 2012, would require a taxpayer, except as provided, to apportion its business income in accordance with a single sale factor and would allow a taxpayer to annually elect to apportion business income in accordance with the 4-factor formula, as provided. This bill also would revise the rules that determine whether a taxpayer is doing business in this state and would revise the provisions that determine whether sales other than tangible personal property occur in this state, including specific provisions for cable systems or networks. This bill would require any aggregate increase in revenues derived from its provisions less a specified amount, as provided, to be deposited into the Middle Class Scholarship Fund, which the bill would establish, and, upon appropriation by the Legislature, allocate those revenues for the purpose of increasing the affordability of higher education. This bill would become operative only if a specified measure is chaptered and establishes a middle-class scholarship program. This bill would declare that it is to take effect immediately as an urgency statute.
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(1) Existing law provides for a public postsecondary education system in this state. This system consists of the University of California, the California State University, and the California Community Colleges. Existing law authorizes these institutions to require that mandatory systemwide fees, among other fees, be paid by students at these institutions. This bill would establish the Middle Class Scholarship Program under the administration of the Student Aid Commission. The bill would provide that, commencing with the 2012–13 fiscal year, undergraduate students enrolled at the University of California or the California State University would receive a scholarship grant award credit that, combined with other publicly funded student financial aid, as defined, received by an eligible student, would be 60% of the amount charged that student for mandatory systemwide fees in that fiscal year if the student meets the following conditions: annual household income does not exceed $150,000; is a resident of this state or exempt from paying nonresident tuition; files specified financial aid forms; makes timely application or applications for publicly funded student financial aid, as defined, for which he or she is eligible; and meets prescribed eligibility requirements of the Cal Grant Program, except as specified, and attains at least a 2.0 high school or community college grade point average. The bill would provide that a student whose annual household income exceeds $150,000, and who otherwise meets the requirements, would receive a scholarship grant award credit that is reduced in accordance with prescribed calculations. The bill would require, in order for students enrolled in their respective segments to remain eligible to receive financial aid under the bill, the University of California and the California State University to maintain their respective institutional need-based grant programs at a level that, at a minimum, is equivalent to the level maintained during the 2011–12 fiscal year. The bill would continuously appropriate from the General Fund $150,000,000 to the Chancellor of the California Community Colleges for allocation to community college districts based on calculations of full-time equivalent credit, to be expended, after consultation with student representatives as specified, for the provision of scholarship grants to students to reduce the impact of enrollment fees or to help cover the cost of textbooks and other educational expenses. The bill would require the Student Aid Commission to report the amount of the scholarship grant award credit for each student to the Franchise Tax Board, and to report the aggregate amount of scholarship grant award credits to the Department of Finance. The bill would authorize the Student Aid Commission to determine if sufficient funding is available for purposes of the bill in the 2012–13 fiscal year and subsequent fiscal years, and would further authorize the commission to reduce scholarships proportionately if it determines that sufficient funding is not available. (2) 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. This bill, for fiscal years beginning with the 2012–13 fiscal year, would authorize an amount equal to a qualified student's scholarship grant award credit under the Middle Class Scholarship Program, as determined by the Student Aid Commission pursuant to the bill, to be refunded from the Tax Relief and Refund Account, thereby making an appropriation. (3) This bill would become operative only if AB 1500 of the 2011–12 Regular Session is chaptered. (4) This bill would declare that it is to take effect immediately as an urgency statute.
This measure would designate a specified portion of State Highway Route 15 in the County of San Diego as the Tuskegee Airmen Highway. The measure would request that the Department of Transportation determine the cost of appropriate signs showing this special designation and, upon receiving donations from nonstate sources covering that cost, to erect those signs.
Existing law creates within state government the Department of Justice. Existing law provides that the department is under the direction and control of the Attorney General. Existing law requires the Franchise Tax Board to, among other things, administer personal and corporation income tax laws and certain other nontax programs, including the collection of specified delinquent debt. This bill would, until January 1, 2020, establish a program that would require the Department of Justice, until January 1, 2018, to report to the Franchise Tax Board information on a qualified person, defined as, among others, a person who is not eligible to receive a social security number, but who has filed a state income tax return with a valid individual taxpayer identification number. The bill would require the Franchise Tax Board to submit an annual report to the Legislature, until January 1, 2019, that details the tax receipts collected from qualified persons who participate in the program. The bill would provide that information collected under the program is confidential and not subject to public disclosure under the California Public Records Act, except for purposes authorized under the act. The bill would require the destruction of all records collected under the act, as specified. The California Constitution provides that the powers of state government are legislative, executive, and judicial. Existing law requires that the Governor see that the law is faithfully executed. Existing law provides that the Governor is the sole official organ of communication between the state and the government of any other state or of the United States. Existing federal law regulates immigration. This bill would require the Governor to request that the President of the United States direct the Department of Homeland Security, the United States Immigration and Customs Enforcement (ICE) , and other relevant federal agencies to not expend resources during the term of the program to apprehend, detain, or remove any qualified person participating in the program, or to prosecute any individual employing a qualified person.
This measure would declare that the Legislature honors and commends the commitment, energy, vision, and leadership demonstrated by local, regional, state, and federal government agencies, as well as nonprofit and civic groups, organizations, and associations, in the creation of parks and the restoration of natural habitats along the Los Angeles River and its San Fernando Valley tributaries.
(1) Existing law authorizes the governing board of a school district or a county board of education, as specified, after a public hearing on the matter, to request the State Board of Education to waive all or part of any section of the Education Code or any regulation adopted by the state board that implements a provision of the Education Code that may be waived, except for specified provisions. This bill would include additional specified provisions of the Education Code, relating to teacher evaluation and the Quality Education Investment Act of 2006, that may not be waived. (2) Existing law states the intent of the Legislature that governing boards of school districts establish a uniform system of evaluation and assessment of the performance of all certificated personnel within each school district of the state. Existing law requires the governing board of each school district to establish standards of expected pupil achievement at each grade level in each area of study and to evaluate and assess certificated employee performance on a continuing basis as it reasonably relates to the progress of pupils toward the established standards and, if applicable, the state adopted academic content standards as measured by state adopted criterion referenced assessments, the instructional techniques and strategies used by the employee, the employee's adherence to curricular objectives, and the establishment and maintenance of a suitable learning environment, within the scope of the employee's responsibilities. This bill would provide that the provisions described above would become inoperative on July 1, 2014. The bill would state findings and declarations of the Legislature regarding the nature of effective teachers and of the teaching profession. Commencing on July 1, 2014, the bill would require the governing board of each school district to adopt and implement a locally negotiated best practices teacher evaluation system, described as one in which each teacher is evaluated on a continuing basis on the degree to which he or she accomplishes specific objectives and multiple observations of instructional and other professional practices that are conducted by trained evaluators. The bill would authorize the state board, in consultation with the Superintendent of Public Instruction and appropriate education stakeholder groups, to adopt nonregulatory guidance to support the implementation of a best practices teacher evaluation system by school districts, as specified. The bill would, on or before May 1, 2013, require the governing board of each school district, at a regularly scheduled public hearing, to seek comment on the development and implementation of the best practices teacher evaluation system, and, on or before May 1 of each year prior to local negotiations required by law, to seek comment on the best practices teacher evaluation system. The bill also would require the governing board of each school district to disclose the provisions of the best practices teaching evaluation system at a regularly scheduled public hearing. The bill would also require the governing board of each school district to establish and define job responsibilities for certificated, noninstructional employees and evaluate and assess their performance in relation to those responsibilities. The bill would provide that these provisions do not apply to certificated personnel who are employed on an hourly basis in adult education classes. The bill would require that funds appropriated pursuant to a provision of law for the 2013–14 fiscal year be distributed to school districts, as specified, for the purpose of implementing the best practices teacher evaluation system, and would require these school districts to use the funds, as specified. The bill would also provide that the provisions of the best practices teacher evaluation system do not supersede or invalidate a teacher evaluation system that is locally negotiated and that is in effect at the time the best practices teacher evaluation system becomes operative. (3) Existing law requires that an evaluation and assessment of the performance of a certificated employee be made on a continuing basis, as provided, including at least every 5 years for personnel with permanent status who have been employed at least 10 years with the school district, are highly qualified, as specified, and whose previous evaluation rated the employee as meeting or exceeding standards. This bill would require the evaluation and assessment of the above personnel at least every 3 years, except as locally negotiated and provided in the best practices teacher evaluation system. (4) The existing Quality Education Investment Act of 2006 effectuates the intent of the Legislature to implement the terms of the proposed settlement agreement of a specified legal action, to provide for the discharge of the minimum state educational funding requirement, to improve the quality of academic instruction and the level of pupil achievement in schools whose pupils have high levels of poverty and complex educational needs, to develop exemplary school district and school practices to create working conditions to attract and retain well-qualified teachers and administrators, and to focus school resources solely on instructional improvement and pupil services. The act requires county superintendents of schools to annually review participant schools and their data to determine compliance with the program requirements, including, among others, specified class size requirements. The act requires, among other things, $450,000,000 per fiscal year to be appropriated from the General Fund for specified purposes for each of the 2008–09, 2011–12, and 2014–15 fiscal years, inclusive, and requires those funds to be allocated, as specified, to Sections A and B of the State School Fund. A provision of the act appropriates $218,322,000 for the 2013–14 fiscal year, for allocation by the Chancellor of the California Community Colleges and the Superintendent, as specified, from the General Fund. This bill would revise the class size requirement for kindergarten and grades 1 to 3, inclusive, to be no more than an average of 20 pupils per class in each grade level at each schoolsite, provided that any grade 1 to 3 classroom at that schoolsite has no more than 22 pupils. The bill would instead require $450,000,000 per fiscal year to be appropriated from the General Fund for specified purposes for each of the 2008–09 and 2011–12 fiscal years, and would, commencing with the 2013–14 fiscal year, appropriate $89,000,000 to the Superintendent, as specified, for purposes of the act. The bill would, commencing with the 2013–14 fiscal year and continuing annually thereafter, require the Superintendent to allocate, as specified, certain appropriated funds that are not allocated to schools with kindergarten or grades 1 to 12, inclusive, in a fiscal year due to program termination or otherwise, except funds allocated in the 2013–14 fiscal year for purposes of implementing the best practices teacher evaluation system. The bill also would instead appropriate $361,000,000 for the 2013–14 fiscal year, for allocation, as specified, from the General Fund, including $313,000,000 for transfer by the Controller to Section A of the State School Fund for allocation by the Superintendent. (5) Under the California Constitution, whenever the Legislature or a state agency mandates a new program or higher level of service on any local government, including a school district and a community college district, the state is required to provide a subvention of funds to reimburse the local government, with specified exceptions. Existing law, commencing with the 2012–13 fiscal year, requires certain funds appropriated in the annual Budget Act for reimbursement of the cost of a new program or increased level of service of an existing program mandated by statute or executive order to be available as a block grant to school districts, charter schools, and county offices of education to support specified state-mandated local programs and permits those entities to elect to receive that block grant funding in lieu of claiming mandated costs pursuant to the state claims process. This bill would, as of July 1, 2014, add specified mandated programs, including the best practices teacher evaluation system, to the state-mandated local programs supported by the block grant funding. (6) By requiring school districts to perform additional duties, 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, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to these statutory provisions. (7) Funds appropriated by this bill would be applied toward the minimum funding requirements for school districts and community college districts imposed by Section 8 of Article XVI of the California Constitution.
This measure would request that the Department of Transportation erect informational signs on State Highway Route 210 in the County of Los Angeles directing motorists to the Western Prelacy of the Armenian Apostolic Church of America, consistent with the signing requirements for the state highway system and, upon receiving donations from nonstate sources sufficient to cover the cost, to erect those signs.