The Corporation Tax Law, in modified conformity with federal income tax laws, exempts various types of organizations from state income taxes imposed by that law. Existing law allows organizations that have obtained a ruling or determination from the Internal Revenue Code that it is exempt from federal income taxes as an organization described in Section 501(c) (3) of the Internal Revenue Code to obtain exemption from state income taxes by submitting to the Franchise Tax Board a copy of the notification issued by the Internal Revenue Service approving the organization's tax-exempt status, as specified. This bill would additionally, if the central organization and all of its subordinates are organizations described in Section 501(c) (3) , exempt a subordinate organization that is included in a federal group exemption letter, provided the organization submits to the board a copy of the group exemption letter issued by the Internal Revenue Service and substantiation that it is included in the federal group exemption letter as a subordinate organization. This bill would require the board to issue an acknowledgment of an organization's exemption from state income taxes, as provided. This bill would also, if the board suspends or revokes the exemption of an organization, provide that the exempt status will not be reinstated until the organization applies to the Franchise Tax Board for exemption, and the board issues a determination exempting the organization from state income taxes, as provided. This bill would also require documents submitted to the Franchise Tax Board to verify the exemption, and the acknowledgment letter or other document issued by the Franchise Tax Board, to be open to public inspection, as specified.
Sponsored bills
Existing law, the Lanterman Developmental Disabilities Services Act, grants persons with developmental disabilities the right to receive services and supports to meet their needs. Existing law requires that the State Department of Developmental Services contract with private nonprofit corporations for the operation of regional centers to obtain services and supports for an individual with a developmental disability in accordance with his or her individual program plan (IPP) . Existing law establishes an independent State Council on Developmental Disabilities to, among other things, develop and implement the state plan required by the federal government. This bill would encourage the individual program planning team to discuss school-to-work opportunities for consumers commencing at 14 years of age. This bill would require the State Council on Developmental Disabilities to form a standing Employment First Committee, as specified, to implement an Employment First Policy by July 1, 2011, and annually thereafter, report to the Legislature and the Governor describing the committee's work and recommendations.
Existing law contains provisions relating to supervision of continuing care contracts, including requirements governing continuing care communities and contracts. Existing law requires the State Department of Social Services to regulate activity relating to continuing care contracts, and requires that continuing care retirement communities maintain an environment that enhances residents' independence and self-determination and in that regard imposes various requirements on a care provider. Existing law defines various terms for purposes of those contracts and requirements, and imposes specified civil and criminal penalties for violations of those provisions. This bill would define the term "permanent closure" for purposes of those provisions, to mean prescribed events that will cause the relocation of residents. This bill would impose various requirements on a provider with respect to the permanent closure of a continuing care retirement community facility, or a portion thereof, as specified, including providing 120 days' written notice to the department, and affected residents or designated representatives of these residents of the intended date of closure of a facility. The bill would require a provider, no less than 90 days prior to the permanent closure of a continuing care retirement community facility, or a portion thereof, to provide the department, affected residents and their representatives, and the local long-term care ombudsman program, with a written closure and relocation plan for the facility, containing specified information. The bill would require the department to monitor the implementation of the closure and relocation plan, as necessary, to ensure full compliance by the provider, and would prohibit a provider from taking any action to relocate a resident or to close the facility, until the plan has been prepared and submitted to the department by the provider and provided to the affected residents of the facility, the affected residents' designated representatives, and the local long-term care ombudsman program. The bill would also require the provider, in the case of a permanent closure, to offer the resident the choice of replacement housing, monetary compensation equal to the remaining value of the contract, or an alternative arrangement mutually agreed upon by the provider and the resident. Because this bill would change the definition of a crime, it 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 requires a person in a trade or business who negotiates specified contracts or agreements primarily in the languages of Spanish, Chinese, Tagalog, Vietnamese, or Korean to deliver to the other party, prior to execution of the contract or agreement, a translation of the contract or agreement in the applicable foreign language, except as specified. Under existing law, failure to comply with these provisions entitles the aggrieved party to rescind the contract or agreement. Under existing law, these provisions apply to specified loans or extensions of credit subject to the Industrial Loan Law and the California Finance Lenders Law. This bill would, in the alternative, require a supervised financial organization, as defined, that negotiates primarily in one of those languages in the course of entering into a contract or agreement for a loan or extension of credit secured by residential real property, to deliver, prior to the execution of the contract or agreement, and no later than 3 business days after receiving the written application, a specified form in that language summarizing the terms of the contract or agreement, as specified. The bill would provide that a supervised financial organization that complies with these provisions would be deemed to be in compliance with the translation requirement in existing law described above. The bill would also provide that a supervised financial organization that complies with the translation requirement in existing law would be in compliance with these provisions. The bill would provide for administrative penalties against specified licensed persons for violations of these provisions. The bill would require the Department of Corporations and the Department of Financial Institutions to create a new form for these purposes, as provided, and to make it available in each of the languages described above. The bill would authorize an action against a supervised financial organization for a violation of these provisions to be brought only by a licensing agency or by the Attorney General. These provisions would become operative beginning on July 1, 2010, or 90 days after issuance of a form as provided, whichever occurs later. The provisions of this bill would not affect the obligations of a real estate broker, as specified.
Existing law, pursuant to the Mills-Alquist-Deddeh Act, also known as the Transportation Development Act, provides for allocation by the transportation planning agency of 14% of the sales tax in each county deposited in the local transportation fund to various transportation purposes, including transportation planning and programming, public transit, and, in some cases, local streets and roads. Up to 3% of annual revenues may be allocated to the transportation planning agency, if it is statutorily created, for transportation planning and programming purposes. In the multicounty region that is within the Southern California Association of Governments (SCAG) , which is also known as the multicounty designated transportation planning agency, specified percentages of annual revenues may be allocated to the statutorily created county transportation commissions in 5 individual counties, and up to 34 of 1% of annual revenues, but not more than $1,000,000, may be allocated by the commissions in Los Angeles, Orange, Riverside, and San Bernardino Counties, proportionately, to SCAG for its transportation planning and programming functions. This bill, effective July 1, 2011, would delete the $1,000,000 limitation on allocations of these funds by the 4 county transportation commissions to SCAG.
This measure would recognize the pioneering work of promotores and community health workers in delivering vital and cost-effective health care services in communities throughout California and declare October 2009 as California Promotores Month.
This measure would make various statements regarding the importance of New United Motor Manufacturing, Inc. (NUMMI) to the California economy and would declare the necessity for the Legislature to utilize its vested powers to keep NUMMI in California.
This measure would proclaim October 23 to October 31, 2009, inclusive, as Red Ribbon Week, and would encourage all Californians to help build drug-free communities and participate in drug prevention activities.
This measure would recognize the importance of California Native American Day, celebrated this year on September 25, 2009, and the concurrent California Indian Cultural Awareness Conference to the enhancement of awareness of California Indian culture.
This measure would designate the month of October 2009, and every October thereafter, as Italian American Heritage Month. This measure would encourage public schools to highlight and include Italian American achievements and contributions to the culture of California and to take steps to promote the inclusion of the role and contributions of Italian Americans to the culture and history of California and the United States in elementary and secondary social science textbooks during the revision process for those textbooks.