The Personal Income Tax Law and the Corporation Tax Law allow various deductions in computing the income that is subject to the taxes imposed by those laws. Those laws, in modified conformity to federal income tax laws, disallow any deduction from gross income if that income is directly derived from, or directly tends to promote or further, illegal activities relating to lotteries, gaming, or horse racing, and other specified illegal activities. This bill would instead disallow a deduction for expenses attributable to income derived by a taxpayer from any criminal profiteering activity, specified illegal activities relating to drug trafficking, and insurance fraud, as provided. This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature. This bill would take effect immediately as a tax levy.
Sponsored bills
Existing law establishes the California Housing Finance Authority, administered by a board of directors, whose primary purpose is to meet the housing needs of persons and families of low- or moderate-income. Existing law requires that the board establish the compensation of the executive director of the agency and other key exempt management, not to exceed a specified amount, and that the agency conduct salary surveys to determine the compensation. This bill would instead require the board to conduct the surveys. Existing law imposes various conflict-of-interest requirements, including that a board member with a financial interest in any matter before the board for a decision must disclose the interest as a matter of official public record and the board member is prohibited from attempting to influence, participate in deliberations concerning, or vote as to the interested matter. Existing law also prohibits an employee of the agency from being employed by, holding any paid official relation to, or having any financial interest in, any housing sponsor or any housing development financed or assisted by the agency. This bill would specify that the conflict-of-interest provision is effective notwithstanding a provision of law that prohibits certain officials from having a financial interest in a contract entered into by the official in his or her official capacity or by the body or board of which they are members. This bill would extend the prohibition against being employed by, having a paid relation to, or having a financial interest in a housing sponsor or affordable housing to an officer of the agency, except for a member of the board of directors who is not an employee of the agency. This bill would change the term "housing development" to "affordable housing" in these provisions.
Existing law regulates various subjects relating to the protection and preservation of personal health, including infant, child, and adolescent health, reproductive privacy, and the prevention of the practice of female genital mutilation. This bill would preclude a city, county, or city and county ordinance, regulation, or administrative action from prohibiting or restricting the practice of male circumcision, or the exercise of a parent's authority to have a child circumcised. This bill would provide that the Legislature finds and declares that the laws affecting male circumcision must have uniform application throughout the state. This bill would declare that it is to take effect immediately as an urgency statute.
Existing law requires every person who manufactures an optical disc, as defined, for commercial purposes to permanently mark the manufactured optical disc with an identification mark or a unique identifying code, as specified. Existing law sets forth various definitions for purposes of these provisions. Existing law makes a manufacturer that violates these provisions guilty of a crime punishable by specified fines. Existing law also makes a person that engages in specified prohibited acts in violation of these provisions guilty of a crime punishable by specified fines or imprisonment. This bill would recast the definitions applicable to these provisions. The bill would prohibit a person who manufactures optical discs for commercial purposes from possessing, owning, controlling, or operating manufacturing equipment or any optical disc mold unless it has been adapted to apply the appropriate identification mark or unique identifying code. The bill would prohibit a person who manufactures optical discs for commercial purposes from making, possessing, or adapting any optical disc mold for the purpose of applying a forged, false, or deceptive identification mark or identifying code. The bill would authorize law enforcement officers to perform inspections, as specified, at commercial optical disc manufacturing facilities during regular business hours without a warrant for the purpose of verifying compliance with these provisions and would authorize law enforcement officers, in performing these investigations, to seize any optical disc or production part manufactured in violation of these provisions. The bill would require a person manufacturing optical discs for commercial purposes to maintain specified records. The bill would also increase the fines applicable to a manufacturer or person that violates the provisions regulating manufactured optical discs. Because a violation of the bill's provisions by a person who manufactures optical discs would be a crime, 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.
This measure would welcome his Excellency Serj Sarkissian, President of the Republic of Armenia, on the occasion of his visit to California on September 24 to 26, inclusive, 2011.
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.