(1) Pursuant to existing law, the amount of General Fund revenues appropriated for school districts and community college districts is a component of calculations required for purposes of the provisions of the California Constitution requiring minimum funding for the public schools. Existing law states that specified sales and use tax revenues transferred pursuant to certain provisions of the Revenue and Taxation Code are not General Fund revenues for these purposes. This bill would make a technical change in this provision to correct a cross-reference. (2) Existing law establishes an education funding system under which the Superintendent of Public Instruction apportions to each qualifying school district state aid funds in an amount not to exceed its revenue limit, an amount that is largely based on the district's average daily attendance, which is computed as specified. Existing law authorizes specified school districts to calculate their revenue limits in a different manner if the school district includes a necessary small high school, which is defined as a high school with an average daily attendance of less than 301 that meets prescribed conditions. This bill would, for the purpose of calculating apportionments for school districts with necessary small high schools, authorize a school district to include average daily attendance in grades 7 and 8 and the instructors of grade 7 and 8 pupils in the calculation of average daily attendance and number of certificated employees employed in the 2011–12 fiscal year if the school district included average daily attendance in grades 7 and 8 and the instructors of grade 7 and 8 pupils in the calculation of average daily attendance and certificated employees employed in the 2010–11 fiscal year. (3) Existing law requires the governing board of each community college district to charge each student a fee, and sets that fee at $36 per unit per semester, effective with the fall term of 2011–12 academic year. Existing law repeals these provisions January 1, 2012, as specified. This bill instead would repeal these provisions May 1, 2011, as specified. (4) Existing law requires the governing board of each community college district to charge each student a fee, and sets that fee at $36 per unit per semester. Existing law requires this fee to be raised to $46 per unit per semester, effective with the winter term of the 2011–12 academic year, if the Director of Finance reduces specified appropriations as described above. Existing law makes these provisions operative January 1, 2012, as specified. This bill would specify that the raising of this fee to $46 per unit per semester would occur effective with the summer term of the 2012 calendar year. The bill would provide a statement of legislative intent relating to this delay in the fee increase. This bill instead would make these provisions operative May 1, 2011, as specified. (5) Existing law requires the Board of Governors of the California Community Colleges to adopt regulations for the payment of apportionments to community college districts. Existing law, notwithstanding the authority of the board of governors in this respect, makes various adjustments to the payment of these apportionments. This bill would specify that these adjustments would be operative commencing with the 2011–12 fiscal year. The bill would also specify certain apportionments that would be delayed from the months of January to June, inclusive, 2011, until July 2011. The bill would appropriate $832,000,000 from the General Fund to the Board of Governors of the California Community Colleges for apportionment to community college districts, for expenditure during the 2011–12 fiscal year, to be expended in accordance with a specified item of the Budget Act of 2010. (6) An existing item of the Budget Act of 2011 reappropriates 19 balances from various General Fund budget items to the State Department of Education for specified purposes. This bill would amend this item to delete one of these balances and to add 12 more of these balances, thereby making an appropriation. (7) The 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. (8) 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. (9) This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.
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(1) Existing law establishes the Medi-Cal program, administered by the State Department of Health Care Services, under which health care services are provided to qualified, low-income persons. The Medi-Cal program is, in part, governed and funded by federal Medicaid Program provisions. Under existing law, one of the methods by which Medi-Cal services are provided is pursuant to contracts with various types of managed care plans. Existing law imposes various taxes, including a tax at a specified rate on the gross premiums of an insurer, as defined, and, until July 1, 2011, on the total operating revenue, as specified, of a Medi-Cal managed care plan, as defined. Existing law continuously appropriates the revenues derived from the tax on Medi-Cal managed care plans for specified purposes. This bill would extend the imposition of the tax on the total operating revenue of Medi-Cal managed care plans until July 1, 2012, and would make other conforming changes. This bill also would authorize the Controller to loan funds in the Children's Health and Human Services Special Fund to the General Fund, as provided. By extending the imposition of a tax whose revenues are continuously appropriated, this bill would make an appropriation. (2) Existing law requires, until July 1, 2011, every return required to be filed with the Insurance Commissioner pursuant to provisions governing taxes on the total operating revenue of Medi-Cal managed care plans to be signed by the insurer or the Medi-Cal managed care plan or an executive officer of the insurer or the plan and to be made under oath or contain a written declaration that is made under penalty of perjury. This bill would instead require every return required to be filed with the Insurance Commissioner pursuant to provisions governing taxes on the total operating revenue of Medi-Cal managed care plans to be made under oath or contain a written declaration that is made under penalty of perjury until July 1, 2012. By expanding the crime of perjury, this bill would impose a state-mandated local program. (3) 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. (4) This bill would provide that this act would become operative only if specified events relating to the Healthy Families Program and the Managed Risk Medical Insurance Board do not occur, and, if operative, would provide an exemption from the tax for Medi-Cal managed care plans if those specified events do occur. This bill would also provide that this act would become inoperative if any of its provisions are amended or repealed. (5) This bill would declare that it is to take effect immediately as an urgency statute.
Existing law requires the state to have the primary financial responsibility for preventing and suppressing fires in areas that the State Board of Forestry and Fire Protection has determined are state responsibility areas (SRAs) . Existing law requires the board, on or before September 1, 2011, to adopt emergency regulations to establish a fire prevention fee in an amount that does not exceed $150 to be charged on each structure on a parcel that is within a state responsibility area to be deposited into the State Responsibility Area Prevention Fund to finance the costs of specified fire prevention activities. The bill would revise and recast these SRA fee provisions instead to, among other things, require the board to adopt emergency regulations to establish and administer fire protection fees in specified amounts, but not in an amount that would exceed the reasonable costs of providing fire protection services. The bill would require a fee of $1 per acre owned for the first 100 contiguous acres, and lesser amounts per acre for land over 100 contiguous acres, but a total amount not to exceed $3,000 for 10,000 or more acres owned. In addition, the bill would require a fee of not less than $175 for one building or structure on land in an SRA and $25 for each subsequent building or structure, with a $25 credit for those property owners who are located in an established fire protection district. The bill would rename the fund the State Responsibility Area Protection Fund and require this money to be deposited into the fund to provide for fire protection activities, including, but not limited to, the portion of the Department of Forestry and Fire Protection's costs associated with fire protection that benefit owners of property in a state responsibility area. The bill would authorize the Director of Finance to make a loan from the General Fund to the department and State Board of Equalization to meet cash needs resulting from the delay in receipt of revenues in the fund, as provided. Existing law requires the State Board of Equalization to collect the fee except existing law prohibits the collection in fiscal years, commencing with the 2012–2013 fiscal year, where there is sufficient amounts of money in the fund to finance the costs of fire prevention activities for the fiscal year. This bill would delete this prohibition. Existing law establishes a procedure for a person subject to the fee to file a petition for redetermination of whether the fee applies to that person within 30 days of service upon the owner of a notice of determination. Existing law requires the department to reconsider whether the fee is due and authorizes the department to eliminate the fee upon determining the fee provisions do not apply to the person filing the petition. This bill would instead authorize the department to eliminate or change the fee based on a determination that the fee provisions do not apply or applies differently to the person. The bill would provide that the determination is final and is not subject to review by the State Board of Equalization. The bill would require the State Board of Equalization to use all means available to it to collect past due liabilities, as provided. Among other things, the bill would require the board, the department, and the State Board of Equalization to disclose to each other any and all information obtained for purposes of the state responsibility area fire protection fee, as necessary to administer these provisions. The bill would appropriate $4,372,000 from the State Responsibility Area Protection Fund to the department and the board to implement these provisions. The bill would appropriate $4,900,000 from the fund to the State Board of Equalization for administrative costs to administer these provisions. 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. This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.
(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.
This bill would express the intent of the Legislature to enact statutory changes relating to the Budget Act of 2011. 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.
(1) Existing law, until July 1, 2011, imposes a state sales and use tax on retailers and on the storage, use, or other consumption of tangible personal property in this state at the rate of 714% of the gross receipts from the retail sale of tangible personal property in this state and of the sales price of tangible personal property purchased from any retailer for storage, use, or other consumption in this state. Existing law reduces the state sales and use tax rate by 1% on July 1, 2011. The Vehicle License Fee Law establishes, until July 1, 2011, in lieu of any ad valorem property tax upon vehicles, an annual license fee for any vehicle subject to registration in this state in the amount of 1.15% of the market value of that vehicle, as provided. Existing law, on and after July 1, 2011, reduces that rate to 0.65%. This bill would extend the existing sales and use tax rate and vehicle license fees until July 1, 2012, and would deposit the revenues derived from that extension into the Local Revenue Fund 2011, established by this bill, to be appropriated by the Legislature to fund the provision of public safety services, as described. This bill would require local county officials to create a County Local Revenue Fund 2011, and would require the money in the County Local Revenue Fund 2011 to be used exclusively to fund the provision of public safety services by local agencies pursuant to the 2011 Realignment Legislation, as defined. By imposing new duties upon local county officials with respect to the creation of the County Local Revenue Fund 2011, this bill would impose a state-mandated local program. This bill would additionally require, when the rates in the above-described taxes cease to be operative, the state to annually provide moneys in at least an equivalent amount to fund the provision of public safety services, and would make an appropriation for this purpose from the General Fund if the Legislature does not appropriate sufficient funds for this purpose and transfer the moneys, as specified. (2) The Personal Income Tax Law imposes taxes based upon taxable income. That law also allows credits for personal exemptions, and imposes an alternative minimum tax, as specified. Existing law, for taxable years beginning on or after January 1, 2009, and before January 1, 2011, decreased the amount allowable as a credit for personal exemption for dependents, increased the tax rate applicable to taxable income, and increased the alternative minimum tax rate, as provided. This bill would continue the decrease in the amount allowable as a credit for personal exemption for dependents for taxable years beginning on or after January 1, 2011, and before January 1, 2013, and would increase the tax rate applicable to taxable income and the alternative minimum tax rate for taxable years beginning on or after January 1, 2012, and before January 1, 2013. This bill would require the additional revenue received from the imposition of these tax rates and from the continuation of the credit amounts to be used exclusively for the support of school districts and community college districts. (3) 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. (4) 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. (5) This bill would declare that it is to take effect immediately as an urgency statute.
This bill would express the intent of the Legislature to enact statutory changes relating to the Budget Act of 2011. 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.
(1) Existing law requires the Legislature to pass a Budget Bill making appropriations for the support of state government for the ensuing fiscal year. The Budget Act of 2011 requires the Director of Finance to forecast General Fund revenues for the 2011–12 fiscal year by December 15, 2011, and to determine whether that revenue forecast or the Legislative Analyst's November 2011 General Fund revenue forecast is higher. The Director of Finance is required to make reductions to specified items of appropriation if the higher revenue forecast is less than $87,452,500,000 and to make additional reductions to specified items of appropriation if the higher revenue forecast is less than $86,452,500,000. This bill would require the director to meet specified requirements if the director proposes to reduce an item of appropriation pursuant to these provisions. (2) Existing law requires the governing board of each community college district to charge each student a fee, and sets that fee at $36 per unit per semester, effective with the fall term of the 2011–12 academic year. Existing law repeals these provisions January 1, 2012, as specified. This bill instead would repeal these provisions May 1, 2011, as specified. (3) Existing law requires the governing board of each community college district to charge each student a fee, and sets that fee at $36 per unit per semester. Existing law requires this fee to be raised to $46 per unit per semester, effective with the winter term of the 2011–12 academic year, if the Director of Finance reduces specified appropriations as described above. These provisions become operative January 1, 2012, as specified. This bill would specify that the raising of this fee to $46 per unit per semester would occur effective with the summer term of the 2012 calendar year. The bill would provide a statement of Legislative intent relating to this delay in the fee increase. These provisions instead would become operative May 1, 2011, as specified. (4) The bill would appropriate $1,000 from the General Fund to the Board of Governors of the California Community Colleges for general operation costs of the board. (5) 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. (6) This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.
Existing law requires a redevelopment agency, for the 2009–10 and 2010–11 fiscal years, to deposit revenue payments in its county's Supplemental Educational Revenue Augmentation Fund for allocation to school entities. Existing law authorizes an agency, in order to make these payments, to borrow the amount required to be allocated to that agency's Low and Moderate Income Housing Fund and requires the agency to repay the borrowed funds by a specified date. This bill would authorize an agency to extend the date of repayment for the borrowed funds by 5 years. Existing law suspends various activities of redevelopment agencies and prohibits the agencies from incurring indebtedness for a specified period. Existing law also dissolves redevelopment agencies and community development agencies, as of October 1, 2011, and designates successor agencies, as defined. Existing law exempts from dissolution a redevelopment agency of a community where the city or county that created the agency participates in a voluntary alternative redevelopment program, as prescribed. Existing law requires a participating city or county to make specified remittances for deposit in the Special District Allocation Fund and authorizes that city or county to enter into an agreement with an agency whereby the agency would transfer a portion of its tax increment to the city or county for the purpose of financing specified activities. This bill would make technical, clarifying, and conforming changes to these provisions. The bill would modify provisions relating to agency indebtedness and the transfer of housing funds and responsibilities associated with dissolved redevelopment agencies. The bill would also provide, for the 2012–13 and 2013–14 fiscal years only, that an agreement to transfer tax increment between a city or county and an agency may include an additional amount to reimburse the city for a specified shortfall. The bill would make certain provisions operative only if a specified provision of law is operative. The bill would appropriate $1,000 from the General Fund to the Department of Finance for the costs to comply with the bill. 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. This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.
Existing law requires the amount appropriated by the Legislature for the use of the Department of Motor Vehicles and the Franchise Tax Board for the enforcement of the Vehicle License Fee Law to be calculated as specified and transferred from the Motor Vehicle License Fee Account in the Transportation Tax Fund to the Motor Vehicle Account in the State Transportation Fund. This bill would allocate to the Department of Motor Vehicles (DMV) , from the amount calculated under this provision, $25,000,000 for the 2011–12 fiscal year and would deem that amount as the cost to the DMV for the collection of the motor vehicle license fee. The bill would increase the amount allocated to the DMV for subsequent fiscal years by the growth rate in the California Consumer Price Index, as specified. The bill would require the Department of Finance to report to the Legislature if the amount allocated in a fiscal year is insufficient to cover the costs incurred by the DMV and to propose budget changes to address the funding shortfall. The bill would instead require that the balance of the amount calculated under these provisions that is not allocated for the support of the DMV or to the Franchise Tax Board be deposited into Local Revenue Fund 2011. Existing law requires the DMV to charge a registration fee of $31 on every vehicle or trailer coach, as specified. This bill would require the DMV, on July 1, 2011, and thereafter, to charge a registration fee of $43 on every vehicle or trailer coach, as specified. This bill would appropriate $1,000 from the Motor Vehicle Account in the State Transportation Fund to the Department of Motor Vehicles for administrative cost, thereby making an appropriation. 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. This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.