Existing sales and use tax laws impose taxes 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, and provides various exemptions from the taxes imposed by those laws. This bill, until January 1, 2020, would partially exempt from those taxes the gross receipts from the sale of, and the storage, use, or other consumption in this state of, building and construction supplies, materials, equipment, and machinery, and the parts thereof, that are purchased for a specified use by a nonprofit corporation, as provided. The bill would make the purchaser liable for the payment of sales tax if the building and construction supplies, materials, equipment, and machinery, and the parts thereof, are removed, converted, or used in a manner not qualifying for the exemption. This bill would specify that this exemption does not apply to specified state sales and use taxes from which the proceeds are deposited into the Local Revenue Fund, the Local Revenue Fund 2011, the Local Public Safety Fund, and the Education Protection Account. 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 generally conforms to the Sales and Use Tax Law. Exemptions to state sales and use taxes are incorporated into these laws. Section 2230 of the Revenue and Taxation Code provides that the state will reimburse counties and cities for revenue losses caused by the enactment of sales and use tax exemptions. This bill would provide that, notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse any local agencies for sales and use tax revenues lost by them pursuant to this bill. This bill would take effect immediately as a tax levy, but its operative date would depend on its effective date.
Sponsored bills
Existing law creates the California Environmental Protection Agency, consisting of various boards, offices, and departments, including the State Air Resources Board and the Department of Toxic Substances Control. The California Global Warming Solutions Act of 2006 designates the State Air Resources Board as the state agency charged with monitoring and regulating sources of emissions of greenhouse gases. The act authorizes the state board to include the use of market-based compliance mechanisms. Existing law requires all moneys, except for fines and penalties, collected by the state board as part of a market-based compliance mechanism to be deposited in the Greenhouse Gas Reduction Fund and to be available upon appropriation. Existing law requires the California Environmental Protection Agency to identify disadvantaged communities and requires the Department of Finance, in consultation with the state board and any other relevant state agency, to develop, as specified, a 3-year investment plan for the moneys deposited in the Greenhouse Gas Reduction Fund. This bill would establish the Green Assistance Program within the California Environmental Protection Agency to, among other things, assist small businesses and small nonprofit organizations in applying for moneys from the Greenhouse Gas Reduction Fund. This bill would also establish the California Green Business Program within the California Environmental Protection Agency to provide support and assistance to green business certification programs operated by local governments that certify small- and medium-sized businesses that voluntarily adopt environmentally preferable business practices, including, but not limited to, increased energy efficiency, reduced greenhouse gas emissions, water conservation, and waste reduction, as specified. The bill would delete an existing authorization for the Department of Toxic Substances Control to create a similar program. The bill would appropriate an unspecified amount annually to each program from the Greenhouse Gas Reduction Fund.
Existing law establishes the Labor and Workforce Development Agency overseen by the Secretary of Labor and Workforce Development and provides that the agency consists of, among other entities, the California Workforce Investment Board, the Employment Development Department, and the Employment Training Panel. The California Workforce Innovation and Opportunity Act establishes the California Workforce Development Board as the body responsible for assisting the Governor in the development, oversight, and continuous improvement of California's workforce investment system and the alignment of the education and workforce investment systems to the needs of the 21st century economy and workforce. That act requires the establishment of a local workforce development board in each local workforce development area of the state to, among other things, carry out analyses of the economic conditions in the local region. This bill would enact the Removing Barriers to Employment Act, which would establish the Breaking Barriers to Employment Initiative within the Labor and Workforce Development Agency. The bill would require the initiative to be led by the Secretary of Labor and Workforce Development and authorizes the secretary to assign all or part of the administration of the initiative to one or more entities within the agency's oversight, or to authorize another state agency, under specified conditions, to administer a portion of the initiative. The bill would specify that the purpose of the initiative is to create a grant program to assist individuals who have multiple barriers to employment to receive the remedial education and work readiness skills that will help those individuals to successfully participate in training, apprenticeship, or employment opportunities that enhance skill development that will lead to self-sufficiency and economic stability, and would set forth the goals of the initiative. The bill would require the secretary to develop criteria for the selection of grant recipients, as specified, and would require the secretary, by January 1, 2018, and annually thereafter, to post a report on the agency's Internet Web site that provides a status report on the implementation of the initiative and aggregates information provided by grant recipients. The bill would authorize the secretary, when implementing the initiative, to fund a project that uses a model that was previously funded as a pilot project under certain programs if specified criteria are met. The bill would make the funding of the initiative subject to an appropriation by the Legislature for that purpose and would make implementation of the initiative contingent on the secretary notifying the Department of Finance that sufficient moneys have been appropriated.
This measure would commend Muslim Americans for their economic, political, and cultural impact on California and the United States. This measure would call upon Members of the United States Congress to respect the First Amendment, and to speak out against and reject efforts to monitor mosques, efforts to police and profile Muslim Americans, and efforts to prohibit Muslims from immigrating to the United States, and to speak out against and reject any efforts to pursue an immigration policy based on religion.
This measure would declare the month of April 2016 as Financial Aid and Literacy Month, with the theme of "Prosperity Through Education," to raise public awareness about the continuing need for increased financial literacy.
This measure would recognize May 2016 as National Mental Health Awareness Month in California to enhance public awareness of mental illness.
The measure would urge the Members of Congress to work to recognize Mexican American families' needs to visit family members in Mexico and increase commerce between our nations by reducing border delays through a more open border and to speak out against and to reject efforts to build a wall along the United States-Mexico border.
Existing law requires a carrier, prior to the transport of certain hazardous materials, to provide advance notification, in writing, to the Department of the California Highway Patrol, as specified. Under existing law, the department is then required to notify the sheriff of each county and police chief of each city through which the hazardous materials are to be transported. Those sheriffs and police chiefs, in turn, are required to make timely notification to the fire chiefs within their respective jurisdictions through a mutually agreed upon communications system. Existing law also requires a carrier to notify the department, by telephone or telegram, if there are any changes in the scheduling of the shipments described above, in the routes to be used for those shipments, or any cancellation of those shipments. A carrier who violates these provisions, in addition to any other penalty provided by law, is subject to a civil penalty of not less than $500 or more than $1,000 for each violation. This bill would additionally authorize a carrier to notify the department by electronic communication if there are any changes in the scheduling of the shipments described above, in the routes to be used for those shipments, or any cancellation of those shipments. The bill would define "electronic communication" to mean email or telegram.