Existing law designates certain acts or omissions as crimes, prohibits those acts or omissions, and prescribes punishments for persons who violate those prohibitions. This bill would state the intent of the Legislature to enact legislation relating to the sentencing of criminal offenders.
Existing law declares the importance of, and general responsibility for, making housing available and affordable for all Californians. This bill would make nonsubstantive changes to those provisions.
The California Tourism Marketing Act requires the Office of Tourism to establish the California Travel and Tourism Commission, as a separate, independent California nonprofit mutual benefit corporation, for the purpose of promoting tourism in California, as specified. Existing law requires the meetings of the commission to comply with specified requirements, including a requirement that the executive director of the commission keep the minutes and records of all commission meetings. This bill would require the minutes and records of all commission meetings to be posted on the internet website of the Office of Tourism for at least 2 years.
Existing law authorizes the governing boards of 2 or more school districts to enter into an agreement, for a term not to exceed 5 school years, for the interdistrict attendance of pupils who are residents of the school districts. Existing law requires a school district of residence to approve an intradistrict transfer request for a victim of an act of bullying, as provided. If there is no available school for an intradistrict transfer, existing law authorizes a victim of an act of bullying to apply for an interdistrict transfer and prohibits a school district of residence from prohibiting that transfer if the school district of proposed enrollment approves the application for transfer. This bill would require a school district of residence to also approve an intradistrict transfer request for a low-performing pupil, as defined, of that school district if the school of attendance has been identified for comprehensive support and improvement or identified as low performing pursuant to specified federal laws, as provided. If there is no available school for an intradistrict transfer, the bill would authorize a low-performing pupil of a school district, if the school of attendance has been identified for comprehensive support and improvement or identified as low performing pursuant to specified federal laws, to apply for an interdistrict transfer and would prohibit the school district of residence from prohibiting that transfer if the school district of proposed enrollment approves the application for transfer. The bill would prohibit a school district of proposed enrollment from approving those transfer requests if the requested school has been identified for comprehensive support and improvement or identified as low performing pursuant to specified federal laws. By requiring school districts to approve intradistrict transfers for certain pupils, 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, 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 the statutory provisions noted above.
The California Environmental Quality Act (CEQA) requires a lead agency, as defined, to prepare, or cause to be prepared, and certify the completion of an environmental impact report (EIR) on a project that the lead agency proposes to carry out or approve that may have a significant effect on the environment or to adopt a negative declaration if it finds that the project will not have that effect. CEQA also requires a lead agency to prepare a mitigated negative declaration for a project that may have a significant effect on the environment if revisions in the project would avoid or mitigate that effect and there is no substantial evidence that the project, as revised, would have a significant effect on the environment. CEQA establishes a procedure by which a person may seek judicial review of the decision of the lead agency made pursuant to CEQA. The Jobs and Economic Improvement Through Environmental Leadership Act of 2021 authorizes the Governor, until January 1, 2024, to certify environmental leadership development projects that meet specified requirements for certain streamlining benefits related to CEQA. The act, among other things, requires a lead agency to prepare the record of proceedings for an environmental leadership development project, as provided, and to include a specified notice in the draft EIR and final EIR. The act is repealed by its own term on January 1, 2026. This bill would extend the application of the act to water storage projects, water conveyance projects, and groundwater recharge projects that provide public benefits and drought preparedness. The bill would authorize the Governor, until January 1, 2025, to certify water storage projects, water conveyance projects, and groundwater recharge projects as environmental leadership development projects. The bill would make other conforming changes. Because a lead agency would be required to prepare the record of proceedings for water storage projects, water conveyance projects, and groundwater recharge projects pursuant to the act, 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 establishes the California State University, under the administration of the Trustees of the California State University, as one of the segments of postsecondary education in this state. Existing law requires the trustees to control and expend all money appropriated for the support and maintenance of the university, and certain money received as donations. This bill would make a nonsubstantive change to the latter provision.
The California Oil Refinery Cost Disclosure Act requires operators of refineries in the state that produce gasoline meeting California specifications, within 30 days of the end of each calendar month, to submit a report to the State Energy Resources Conservation and Development Commission containing certain information regarding its refining activities related to the production of gasoline that month. Existing law requires the commission to post the reported data, in aggregate, on its internet website within 45 calendar days of the end of each calendar month. This bill would require the commission to post and regularly update a dashboard on its internet website that includes the difference in average gasoline prices in California compared to national average gasoline prices, the identification of California-specific taxes, fees, regulations, and policies and their individual contribution to gasoline prices in the state, and any substantiated evidence of price gouging or other anticompetitive behavior within the petroleum industry and its contribution to the price differential.
Existing law regulates the operation of recreational off-highway vehicles, including that the driver be no less than 16 years of age or directly supervised by a parent or guardian, and that the driver and any passengers wear a helmet and seatbelt, as specified. A violation of these provisions is punishable as an infraction. Existing law defines "recreational off-highway vehicle" for purposes of these and other Vehicle Code provisions. Existing law limits the definition of "recreational off-highway vehicle" to those described vehicles that have an engine displacement of no more than 1,000cc. This bill would remove the limitation on engine size from the definition of a "recreational off-highway vehicle." By expanding the application of existing crimes, 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.
The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, and specify certain limitations and requirements with respect to the application of credits, including limitations on credits allowed with respect to disregarded entities in excess of the tax imposed on income related to those disregarded entities. This bill would remove the above-described limitation on credits allowed with respect to disregarded entities for credits generated in taxable years beginning on or after January 1, 2023, if the credit can be assigned, as provided. This bill would take effect immediately as a tax levy.
The Personal Income Tax Law, in conformity with federal income tax law, generally defines "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income. Existing law, known as the Golden State Scholarshare Trust Act, establishes the Golden State Scholarshare College Savings Trust (Scholarshare trust) , under the administration of the Scholarshare Investment Board, to provide financial aid for postsecondary education costs of participating students. Existing state and federal law generally includes in gross income distributions from a qualified tuition program, as defined to include the Scholarshare trust, except as provided. Existing federal law, the Consolidated Appropriations Act, 2023, excludes from gross income, for federal income tax purposes, distributions from a qualified tuition program that are made after December 31, 2023, and are paid in a direct trustee-to-trustee transfer to a Roth IRA, as described. This bill would exempt from gross income distribution made from a long-term qualified tuition program during the taxable years beginning on or after January 1, 2024, and before January 1, 2029, that are paid in a direct trustee-to-trustee transfer to a Roth IRA, and would conform state tax law to those changes relating to federal law, as described above. Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.
