This measure would urge lawmakers in Poland to reverse or revise a recent Polish law on speech related to the Holocaust, would call on Congress to join that effort, and would call for a renewed commitment to Holocaust education in California.
This measure would recognize the month of May 2018 as Foster Care Month as an opportunity to raise awareness about the challenges that children, and particularly lesbian, gay, bisexual, transgender, queer, and questioning (LGBTQ) youth, face in the foster care system, as specified.
This measure would recognize May 2018 as National Mental Health Awareness Month in California to enhance public awareness of mental illness.
Existing state sales and use tax laws impose 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. The Sales and Use Tax Law provides various exemptions from those taxes. This bill would exempt from those taxes, before January 1, 2024, the gross receipts from the sale of, and the storage, use, or other consumption of, tangible personal property purchased for use by a qualified person primarily in the research and development and design of digital interactive media, and tangible personal property purchased for use by a qualified person primarily to maintain, repair, measure, or test that property. 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 conformity 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 into these laws. This bill would specify that this exemption does not apply to local sales and use taxes and transactions and use taxes. This bill would take effect immediately as a tax levy, but its operative date would depend on its effective date.
(1) The California Constitution, with respect to any taxes levied on taxable property in a redevelopment project established under the Community Redevelopment Law, as it then read or may be amended, authorizes the Legislature to provide for the division of those taxes under a redevelopment plan between the taxing agencies and the redevelopment agency, as provided. Existing law dissolved redevelopment agencies as of February 1, 2012, and designates successor agencies to act as successor entities to the dissolved redevelopment agencies. This bill, the Community Redevelopment Law of 2018, would authorize a city or county to propose the formation of a redevelopment housing and infrastructure agency by adoption of a resolution of intention that meets specified requirements, including that the resolution of intention include a passthrough provision and an override passthrough provision, as defined. The bill would require the city or county to submit that resolution to each affected taxing entity, and would authorize an entity that receives that resolution to elect to not receive a passthrough payment, as provided. The bill would require the city or county that adopted that resolution to hold a public hearing on the proposal to consider all written and oral objections to the formation, as well as any recommendations of the affected taxing entities, and would authorize that city or county to adopt a resolution of formation at the conclusion of that hearing. The bill would then require that city or county to submit the resolution of formation to the Strategic Growth Council for a determination as to whether the agency would promote statewide greenhouse gas reduction goals and would require that the council recommend to the Department of Finance whether to approve the resolution. The bill would require the council to establish a program to provide technical assistance to a city or county desiring to form an agency pursuant to these provisions. The bill would then require that city or county to submit the resolution of formation to the Department of Finance for approval, subject to certain standards, including that the department determine that any passthrough provision included is consistent with certain requirements and a statewide cap on the amount of equity, as defined, received by all local agencies within the state in any fiscal year, and to consider any recommendations of the Strategic Growth Council. The bill would require the department to disapprove the resolution if the department determines that the creation of the agency will result in a state fiscal impact that exceeds a specified amount in any fiscal year. The bill would deem the agency to be in existence as of the date of the department's approval. The bill would provide for a governing board of the agency consisting of one member appointed by the legislative body that adopted the resolution of intention, one member appointed by each affected taxing entity, and 2 public members. The bill would authorize an agency formed pursuant to these provisions to finance specified infrastructure and housing projects, and to carry out related powers, such as the power to purchase and lease property within the redevelopment project area, that are similar to the powers previously granted to redevelopment agencies. The bill would require an agency to adopt an annual budget and to maintain detailed records of every action taken by that agency for a specified period of time, and would provide that any person who violates this requirement be subject to a fine of $10,000 per violation. The bill would require the agency to submit an annual report containing specified information, and a final report of any audit undertaken by any other local, state, or federal government entity, to its governing body within specified time periods. The bill would also require the agency to submit a copy of the annual report with the Controller and a copy of any audit report with the Department of Housing and Community Development. The bill would establish procedures under which the Controller would identify major audit violations and the Attorney General would bring an action to compel compliance. The bill would require the governing board of an agency to designate an appropriate official to prepare a proposed redevelopment project plan, in accordance with specified procedures. The bill would require the agency to hold a public hearing on the proposed redevelopment project plan, and would authorize the governing board to either adopt the redevelopment project plan or abandon proceedings, in which case the agency would cease to exist. The bill would authorize the redevelopment project plan to provide for the division of taxes levied upon taxable property, if any, between an affected taxing entity and the agency, as provided. The bill would declare that this authorization fulfills the intent of constitutional redevelopment provisions. The bill would also require that not less than 30% of all taxes allocated to the agency from an affected taxing entity be deposited into a separate fund, established by the agency, and used for the purposes of increasing, improving, and preserving the community's supply of low- and moderate-income housing available at an affordable housing cost, as provided. The bill would authorize the agency to issue bonds to finance redevelopment housing or infrastructure projects, in accordance with specified requirements and procedures, including that the resolution proposing the bonds include a description of the facilities or developments to be financed and the estimated cost of those facilities or developments, and that the resolution adopting the bonds provide for specified matters such as the principal amount of bonds. The bill would also authorize a city, county, or special district that contains territory within the boundaries of an agency to loan moneys to the agency to fund activities described in the redevelopment project plan. The bill would require the agency to contract for an independent financial and performance audit every 2 years after the issuance of debt. By imposing additional duties on the county auditor with respect to the allocation of tax increment revenues, and the review of information submitted to the county auditor by an agency pursuant to these provisions, this bill would impose a state-mandated local program. (2) 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 Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including motion picture credits for taxable years beginning on or after January 1, 2016, to be allocated by the California Film Commission on or after July 1, 2015, and before July 1, 2020, subject to a computation and ranking of applicants based on a jobs ratio. Existing law allows the credit for the taxable year in which the commission issues a credit certificate for the qualified motion picture for the applicable percentage of all qualified expenditures, as defined, paid or incurred by the qualified taxpayer in all taxable years for that qualified motion picture. Existing law limits the aggregate amount of these credits allocated in each fiscal year to $330 million, through and including the 2019–20 fiscal year. This bill would allow and extend the allocation of those credits through and including the 2024–25 fiscal year. The bill would require the commission to allocate those credits before July 1, 2025, as specified. This bill would take effect immediately as a tax levy.
(1) Existing law exempts a student, other than a nonimmigrant alien, as defined, from nonresident tuition at the California State University and the California Community Colleges if the student has a total of 3 or more years of attendance, or attainment of equivalent credits earned while in California, at California high schools, California adult schools, campuses of the California Community Colleges, or a combination of those schools, as specified, or if the student completes 3 or more years of full-time high school coursework, and a total of 3 or more years of attendance in California elementary schools, California secondary schools, or a combination of California elementary and secondary schools. Notwithstanding the exclusion of nonimmigrant aliens from the exemption from paying nonresident tuition, the bill would provide that any student enrolled at the California State University or the California Community Colleges shall remain eligible for the exemption from nonresident tuition if the nonimmigrant alien met the requirements for the exemption from nonresident tuition as a dependent of an individual with an E-2 nonimmigrant classification as long as the student remains continuously enrolled, irrespective of any change in the student's visa or immigration status. Because the bill would impose new duties on community college districts with respect to determining eligibility for exemptions from paying nonresident tuition, the bill would constitute a state-mandated local program. The bill would request the Regents of the University of California to enact exemptions for its students from requirements to pay nonresident tuition that are equivalent to those applicable to students of the California Community Colleges and the California State University pursuant to this bill. (2) 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.
This measure would declare the support of the Legislature for the expansion of sensory-friendly movie screenings and similar programs for people with autism, and would encourage families to attend a sensory-friendly movie screening during April 2018, which is National Autism Awareness Month.
