The Personal Income Tax Law allows various deductions in computing the income that is subject to the taxes imposed by that law. This bill would allow for taxable years beginning on or after January 1, 2010, and before January 1, 2015, a deduction under that law for the qualified costs paid or incurred during the taxable year by a taxpayer for the adoption of pets from a qualified animal rescue organization, as defined. Existing law relating to the administration of personal income taxes authorizes individual taxpayers to contribute amounts in excess of their tax liability for the support of specified funds or accounts. This bill would allow individual taxpayers to designate on their tax returns, that a specified amount in excess of their tax liability be transferred to the Pet Adoption Cost Deduction Fund, which would be created by this bill. This bill would provide that all moneys contributed to the fund, upon appropriation by the Legislature, be allocated to the Franchise Tax Board and the Controller for reimbursement of costs, as provided, to the Controller for reimbursement of the General Fund for revenue losses from providing the deduction for pet adoption costs, and to the Department of Food and Agriculture for purposes relating to abandoned and impounded animals. This bill would provide that these voluntary contribution provisions are repealed on either January 1 of the 5th taxable year following the taxable year the fund first appears on the personal income tax return or on January 1 of an earlier calendar year, if the Franchise Tax Board estimates that the annual contribution amount will be less than $250,000, or an adjusted amount, as specified, for subsequent taxable years.
Sponsored bills
Existing law establishes the Year-Round School Grant Program to provide financial assistance to school districts operating year-round educational programs. The State Department of Education, in consultation with school districts, the Department of Finance, the Legislative Analyst's Office, and other affected parties, is required to conduct a study of the grant program to develop an equitable method of phasing out the program over a multiyear period. Existing law phases out the Year-Round School Grant Program over a 4-year period by reducing grant amounts by 20% each fiscal year commencing with the 2008–09 fiscal year, prohibits the Superintendent of Public Instruction from approving new year-round school grants, and requires that for the 2008–09 fiscal year to the 2012–13 fiscal year, inclusive, school districts receiving grants under the program receive a gradually diminishing percentage of the grant amount received by that district for the 2007–08 fiscal year. Under existing law, the Year-Round School Grant Program becomes inoperative on July 1, 2013, and is repealed on January 1, 2014. This bill, commencing with the 2008–09 fiscal year, would prohibit the Superintendent of Public Instruction from approving new year-round school grants based on applications received on or after August 1, 2008, thus authorizing the Superintendent to approve new year-round school grants based on applications received prior to that date. The bill would also provide that a school district that did not receive a year-round school grant under the program for the 2007–08 fiscal year is eligible for year-round education operational grant funding for the 2008–09 fiscal year only up to 50% of the amount requested in the grant application and is exempt from the increase in school building capacity required pursuant to a specified provision of the Leroy F. Greene School Facilities Act of 1998. The bill would also require that funding received by a school district pursuant to the bill be deemed to be year-round operational grant funding for the 2008–09 fiscal year, irrespective of the fiscal year in which the funding is received by the school district.
The Personal Income Tax Law authorizes various credits against the taxes imposed by that law, including a credit in an amount equal to 50% of specified adoption costs, not to exceed $2,500 per minor child who is a citizen or legal resident of the United States and who is in the custody of a public agency in this state. This bill would, for taxable years beginning on or after January 1, 2010, and before January 1, 2015, increase the credit limitation to a maximum of $5,000 with respect to the adoption of a minor child, as described, who is over 12 years of age or who was living in a group home or residential treatment facility, as defined, for a period of at least 6 months within 18 months prior to the time the adoption is completed. This bill would take effect immediately as a tax levy.
Existing law requires the Department of Personnel Administration to establish and adjust salary ranges for each class of position in the state civil service, subject to specified merit limits. Existing law requires the salary range to be based on the principle that like salaries shall be paid for comparable duties and responsibilities. Existing law allows the state to enter into memoranda of understanding relating to employer-employee relations with employee organizations representing certain state employees. This bill would make findings and declarations regarding the budget deficit facing the state. The bill would, until January 1, 2012, prohibit a person employed by the state whose base salary on or after the effective date of the bill is greater than $150,000 per year from receiving a salary increase while employed in the same position or classification, and from receiving payment for overtime work. The bill would exempt from this prohibition a person whose compensation is governed by an operative memorandum of understanding, as described above, a person who has been exempted by executive order of the Governor, as specified, and a person whose salary is set pursuant to the California Constitution.
Existing law ratifies, approves, and sets forth the provisions of the Interstate Civil Defense and Disaster Compact. This bill would make technical, nonsubstantive changes to a legislative intent provision within the compact.
Existing law requires the State Air Resources Board to adopt procedures for determining the compliance of any system designed for the control of gasoline vapor emissions during gasoline marketing operations, including storage and transfer operations, and additional performance standards to ensure that systems for the control of gasoline vapors from motor vehicle fueling operations do not cause excessive spillage and emissions. Existing law prohibits the state board from requiring a gasoline dispensing facility that meets certain requirements from undergoing an Enhanced Vapor Recovery Phase II upgrade until April 1, 2011. Regulations adopted by the state board require an Enhanced Vapor Recovery Phase II upgrade by April 1, 2009, as provided. This bill would prohibit the state board from requiring a gasoline dispensing facility owned or operated by a local government that does not meet these requirements from undergoing an Enhanced Vapor Recovery Phase II upgrade until April 1, 2010. This bill would declare that it is to take effect immediately as an urgency statute.
Existing law requires a court to assign counsel to a defendant if the defendant desires the assistance of counsel and cannot afford to pay for counsel. Under existing law, the court is authorized to require a person requesting counsel to fill out a form, under penalty of perjury, or hold a hearing at various points in the criminal proceeding to determine whether the defendant has the ability to pay for assigned counsel, as specified. This bill would, instead, require the court to have the person fill out the form. This bill would also require the court to hold a hearing to determine whether a defendant has the ability to pay for assigned counsel, as specified. Because this bill would expand the application of a crime, it would impose a state-mandated local program. Existing law authorizes a court to order the parent or guardian of a minor in a criminal proceeding to pay for any public representation to the extent that the court determines that the parent or guardian can pay that expense. This bill would require the court to order that payment to the extent the parent or guardian can pay for it. 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 imposes specified duties on state agencies and provides for public access to government records. This bill would require each state department and agency to develop and operate a searchable Internet Web site accessible by the public that includes specified information relating to expenditures of state funds, defined to include, among other things, contracts, grants, purchase orders, subcontracts, and tax refunds, rebates, and credits.
Existing law requires a person desiring to vote at a polling place to announce his or her name and address to a precinct board member and to write this information on the roster of voters. This bill would also require the person to present proof of his or her identity to a member of the precinct board before receiving a ballot. The bill would require the proof of identity to contain the person's name and photograph, to be either unexpired or expired after the last general election, and to be issued by the United States, the State of California, or a tribal government. The bill would permit a voter who is unable to present proof of identity to cast a provisional ballot and would require the voter to provide identification to the county registrar of voters within 5 business days of voting. The bill, by requiring county elections officials to perform new duties, 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.
Existing law requires each county to provide cash assistance and other social services to needy families through the California Work Opportunity and Responsibility to Kids (CalWORKs) program, using federal Temporary Assistance to Needy Families (TANF) program, state, and county funds. Under existing law, the county is required to annually redetermine eligibility for CalWORKs benefits. This bill would require a recipient of CalWORKs aid to undergo drug testing on a random selection basis, as a condition of continued eligibility. The bill would specify those substances for which drug testing would be conducted. The bill would require a recipient who fails a random drug test to successfully complete a one-year drug treatment program, as specified. The bill would discontinue the individual's aid under the CalWORKs program upon failure of the individual to successfully complete the required drug treatment program. The bill would require the department to seek federal approvals necessary for the implementation of this bill. Because counties administer the CalWORKs program, by increasing county 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.