Asm. Adrin Nazarian

The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws. This bill, for taxable years beginning on or after January 1, 2020, and before January 1, 2025, would allow a tax credit under both laws in an amount equal to 30% of the qualified costs paid or incurred by a qualified taxpayer for any seismic retrofit construction on a qualified building, as provided. The bill would require a qualified taxpayer, in order to be eligible for the credit, to obtain 2 certifications from the appropriate jurisdiction with authority for local building code enforcement: one prior to seismic retrofit construction that certifies that the building is an at-risk property, and a second subsequent to construction that certifies that the completed construction is seismic retrofit construction, as defined, and specifies a dollar amount of qualified costs. The bill would further require the taxpayer to provide the second certification to and apply for allocation of the credit with the Franchise Tax Board, and would require the board to allocate credits on a first-come-first-served basis. The bill would provide that the credit would have an aggregate cap under both laws of $12,000,000 for each calendar year, as provided. Existing law requires a bill that would authorize a new credit against the tax imposed by the Personal Income Tax Law or the Corporation Tax Law to contain specific goals, purposes, and objectives that the new credit will achieve and detailed performance indicators and data collection requirements for determining whether the new credit achieves these goals, purposes, and objectives. This bill would make findings specifying the goals, purposes, and objectives of the above-described tax credits and would detail the performance indicators and data collection requirements for determining whether the credits meet these goals, purposes, and objectives. This bill would take effect immediately as a tax levy.

Existing law establishes in state government the Natural Resources Agency under the supervision of the Secretary of the Natural Resources Agency. Existing law, the California Cultural and Historical Endowment Act, establishes the California Cultural and Historical Endowment in the Natural Resources Agency. Among other things, the act authorizes the endowment to award grants and loans on a competitive basis to public agencies and nonprofit organizations to encourage development of California's historical and cultural resources. Existing law establishes the Museum and Cultural Resources Program, under the administration of the endowment, to assist and enhance the services of California's museums and of other groups and institutions that undertake cultural projects that are deeply rooted in and reflective of previously underserved communities. This bill would appropriate $4,000,000 from the General Fund to the Natural Resources Agency to be distributed as a grant, during the 2019–2020 fiscal year, by the Secretary of the Natural Resources Agency to the Korean American National Museum located in the City of Los Angeles for the purpose of assisting construction of that museum. The bill would require, before the secretary distributes those funds, that the secretary confirm, in the manner as determined by the secretary, that the Korean American National Museum satisfies specified criteria.

The Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law authorizes individuals who meets specified criteria, including that they either be 62 years of age or older or blind or disabled, as defined, to file with the Franchise Tax Board a claim for assistance. That law authorizes assistance in an amount equal to a percentage, determined as provided, of either the property taxes accrued and paid by the claimant on their residential dwelling or, with respect to a claimant renting their residence, the applicable statutory property tax equivalent. That law prohibits assistance if the claimant's gross household income exceeds $35,251, adjusted as provided. That law requires a claim for assistance under these provisions, and a specified additional declaration applicable in the case of assistance used to pay delinquent property taxes, to be under penalty of perjury. This bill, until December 1, 2025, would recast these provisions as the Gonsalves-Deukmejian-Petris Property Tax Assistance Law and authorize any individual, without regard to age, blindness, or disability, who otherwise meets the above-described criteria to file a claim for assistance. The bill would decrease the maximum gross household income for a claimant to qualify for assistance from $35,251 to $30,000, adjusted as provided, until December 1, 2025, and would thereafter repeal this requirement. The bill would also make various conforming changes. The bill would make specified findings and declarations regarding the objectives, goals, and purposes of the expanded property tax assistance provided under its provisions. In this regard, the bill would require the Legislative Analyst to review the effectiveness of this property tax assistance and authorize the Legislative Analyst to collect specified data from the Franchise Tax Board and specified other state governmental entities. By expanding eligibility for property tax assistance under these provisions, thereby expanding the scope of the crime of perjury, 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 no reimbursement is required by this act for a specified reason.

Existing law authorizes state agencies, as defined, to acquire goods and services, subject to specified requirements, including a competitive bidding process for public contracts. This bill would authorize a state agency, in consultation with the Treasurer's office, to contract with an armored car service provider to pick up, count, and transport to a bank or financial institution the cash remits of any state-imposed taxes and fees that are administered by that state agency from participating businesses in California, including cannabis-related businesses. The bill would require specified armored car service providers to enter into, or have already entered into, a labor peace agreement, as defined, in order to contract with a state agency. The bill would also authorize the state agency to enter into an agreement with a local government, special district, or other local entity imposing a tax or fee to provide the armored car service. The bill would authorize a state agency to enter into an agreement with a participating business to that effect, and to charge a participating business a fee to cover the reasonable costs to the state agency of providing the armored car service.

Existing law requires a state agency that serves a substantial number of non-English-speaking people and provides English language materials explaining services to provide the same type of materials in other languages, as specified. Existing law requires the State Department of Social Services to translate a specified notice of action into all languages spoken by a substantial number of the public receiving in-home supportive services, as specified. This bill would clarify that the department is required to provide translations of written content, as defined, and transcriptions or captioning of videos, in languages spoken by a substantial number of providers of in-home supportive services in California. The bill would permit the department to work with counties and the County Welfare Directors Association of California to repurpose existing, county-produced translations of written content and videos.

Existing law makes it a crime to engage in a motor vehicle speed contest on a highway, reckless driving on a highway, reckless driving in an offstreet parking facility, or an exhibition of speed on a highway. Existing law allows a peace officer to arrest a person and seize the motor vehicle of the person if the peace officer determines that the person was engaged in these activities. Existing law allows a vehicle seized for these purposes to be impounded for up to 30 days. This bill would make it a crime, subject to specified penalties, to actively participate in, or aid or abet, a motor vehicle sideshow, defined as an event in which 2 or more persons block or impede traffic on a highway or other public place open to vehicle traffic, or access private property without the consent of the owner, operator, or agent thereof, for the purpose of performing motor vehicle stunts, motor vehicle speed contests, motor vehicle exhibitions of speed, or reckless driving, for spectators. By creating a new crime, this bill would impose a state-mandated local program. The bill would require a magistrate presented with an affidavit of a peace officer establishing reasonable cause to believe that a vehicle was an instrumentality used in the peace officer's presence in a motor vehicle sideshow to issue a warrant or order authorizing a peace officer to immediately seize and cause the removal of the vehicle. The bill would allow the vehicle to be impounded for a period not to exceed 30 days, subject to a poststorage hearing, as provided. The bill would also allow the vehicle to be released prior to the conclusion of the 30-day impoundment period without the need to obtain authorization from the magistrate under certain circumstances, as provided. The bill would make it a misdemeanor for a legal owner who gains possession of the vehicle to release the vehicle to a registered owner prior to the 30-day impoundment period, as specified. By creating a new crime, 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 no reimbursement is required by this act for a specified reason.

(1) Existing law establishes the Board of State and Community Corrections. Existing law charges the board with providing the statewide leadership, coordination, and technical assistance to promote effective state and local efforts and partnerships in California's adult and juvenile criminal justice system, including addressing gang problems. The existing Budget Act of 2019 establishes the California Violence Intervention and Prevention (CalVIP) Grant Program, administered by the Board of State and Community Corrections, to award competitive grants for the purpose of violence intervention and prevention. This bill would codify the establishment of the California Violence Intervention and Prevention Grant Program and the authority and duties of the board in administering the program, including the selection criteria for grants and reporting requirements to the Legislature. (2) Existing law imposes various taxes, including taxes on the privilege of engaging in certain activities. The Fee Collection Procedures Law, the violation of which is a crime, provides procedures for the collection of certain fees and surcharges. This bill would impose an excise tax on a retailer in the amount of $25 per firearm on the sale in this state of a handgun or semiautomatic rifle or shotgun sold as new, as provided, and an excise tax on a retailer in the amount of ___% of the gross receipts from any sale of ammunition. The tax would be collected by the state pursuant to the Fee Collection Procedures Law. This bill would require that the revenues collected be deposited in the CalVIP Firearm and Ammunition Tax Fund, which the bill would create. The moneys in that fund would be continuously appropriated to the Board of State and Community Corrections to provide CalVIP grants. 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. Because this bill would expand the scope of the Fee Collection Procedures Law, the violation of which is a crime, 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 no reimbursement is required by this act for a specified reason.

Existing law, the Stop Tobacco Access to Kids Enforcement (STAKE) Act, prohibits a person from selling or otherwise furnishing tobacco products, as defined, to a person under 21 years of age. Existing law also prohibits the use of tobacco products in county offices of education, on charter school or school district property, or near a playground or youth sports event, as specified. This bill would prohibit a tobacco retailer from selling, offering for sale, or possessing with the intent to sell or offer for sale, a flavored tobacco product, as defined. The bill would make a violation of this prohibition an infraction punishable by a fine of $250 for each violation. The bill would state the intent of the Legislature that these provisions not be construed to preempt or prohibit the adoption and implementation of local ordinances related to the prohibition on the sale of flavored tobacco products. The bill would state that its provisions are severable. By creating a new 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.

The California Constitution establishes the State Board of (board) consisting of the Controller and 4 other members elected from districts, and provides for the election, recall, impeachment, filling of vacancies, and salaries and benefits of those board members elected from districts. The California Constitution vests the board with various powers, duties, and responsibilities related to the administration of taxes imposed on property, insurance, and alcoholic beverages. Existing law establishes, in the Government Operations Agency, the California Department of Tax and Fee Administration (department) and transferred to the department the duty to administer various statutory taxes and fees that had previously been administered by the board. Under existing law, all laws prescribing the duties, powers, and responsibilities of the board to which the department succeeds, together with all lawful rules and regulations established under those laws, are expressly continued in force, including, but not limited to, existing processes and remedies available to a taxpayer or feepayer, such as settlement options and appeals processes. Existing law establishes the Office of Tax Appeals (office) in state government and transferred to the office the duty to conduct appeals hearings for the various taxes and fees administered by the department and for the administrative appeals of state personal income taxes and corporation franchise and income taxes, which are administered by the Franchise Tax Board. A proposed amendment to the California Constitution, Assembly Constitutional Amendment No. 2 of the 2019–20 Regular Session (ACA 2) , would abolish the board and instead require the Legislature to create a state tax agency by statute for purposes of carrying out those powers, duties, and responsibilities previously vested in the board by the California Constitution and by statute. ACA No. 2 would authorize the Legislature to vest all powers, duties, and responsibilities in a single state tax agency or separately in multiple state tax agencies, and would deem the department and the office to be state tax agencies for purposes of these provisions and vest in those entities specified powers, duties, and responsibilities currently vested in the board. This bill would implement ACA 2 by transferring the remaining powers, duties, and responsibilities of the board related to the administration of taxes imposed on property, insurance, and alcoholic beverages, and the duty to adjust the rate of motor vehicle fuel, to the department and the office, as provided. The bill would, for these purposes, also provide for the transfer to the department and the office of the board's employees serving in civil service, the rights and property of the board, and the board's funding, as provided. This bill would become operative only if ACA 2 of the 2019–20 Regular Session is approved by the voters.