Existing law requires, in the event that the debtor has more than one debt being collected by the Franchise Tax Board and the amount collected is insufficient to satisfy the total amount owed, the amount collected to be applied to specified priorities. Existing law also establishes, for tax liabilities that are due and payable, as defined, before, on, or after July 1, 2006, a statute of limitations on collections of those liabilities to limit the collection period to 20 years beginning from the last statutory lien date for each taxable year, and would extinguish that liability for that taxable year by abating the underlying tax. This bill, beginning January 1, 2020, would make restitution payments to victims of crimes the first priority for debt collected by the Franchise Tax Board and would provide for a stay on the statute of limitations for collection of tax due for the period for which an outstanding restitution amount exists.
Sponsored bills
(1) Existing law requires each admitted insurer with annual premiums written in California equal to or in excess of $100,000,000 for any reporting year to provide information to the Insurance Commissioner by July 1, 2016, on all of its community development investments, community development infrastructure investments, and green investments, as defined, in California. Existing law requires this information to be provided as part of the filing of periodic financial statements required by existing law, through a data call, or through other means as determined by the commissioner. Existing law requires the commissioner, by July 1, 2016, to provide specified information on the department's Internet Web site regarding aggregate insurer community development investments and community development infrastructure investments, actions taken by COIN to analyze that data, the aggregate amount of California public debt purchased by insurers, the aggregate amount of identified California investments, as defined, and the aggregate amount of California insurer investments in green investments. This bill would instead require each admitted insurer described above to report that information between June 1, 2018, and July 1, 2018, for the reporting years of 2016 and 2017. The bill would require the information to be reported only through a data call. The bill would instead require the commissioner to provide the information described above no sooner than July 1, 2019, and no later than December 31, 2019. The bill would require the commissioner to convene a task force to study and evaluate strategies to increase investment by insurers in low- to moderate-income communities in the state, to review the effectiveness of COIN and make recommendations regarding its modification, expansion, or replacement, and make recommendations regarding the establishment of a clearinghouse for COIN-eligible investments. The bill would require the task force's recommendations to be reported to the Legislature no sooner than July 1, 2019, and no later than December 31, 2019. (2) Existing law authorizes the commissioner to obtain information from insurers through various means, including an examination of the business and affairs of the insurer, or by the issuance of subpoenas or subpoenas duces tecum for witnesses to attend, testify, and produce documents before him or her on any subject touching insurance business or in the aid of his or her duties, as specified. This bill would authorize the commissioner to initiate a data call by bulletin upon reasonable notice to any class of insurers if the data call directly relates to specified subjects. The bill would authorize the commissioner to initiate a data call on other subjects only through an adopted regulation. The bill would require the commissioner to limit the subject of data calls to activity within the state, and would prohibit the commissioner from initiating a data call to obtain information that is otherwise available through other specified means. (3) Existing law imposes an annual tax on the gross premiums of an insurer, as defined, doing business in this state at specified rates. Existing law, until January 1, 2017, allows a credit under the Personal Income Tax Law, the Corporation Tax Law, and a credit against the tax imposed on an insurer in an amount equal to 20% of a qualified investment, as defined, made in a community development financial institution, as defined, but not to exceed, in the aggregate amount under all those laws, $50,000,000 per year and authorizes the California Organized Investment Network to certify investments for the credit until January 1, 2017. Existing law provides that if a qualified investment is reduced before the end of the 60th month, but not below $50,000, an amount equal to 20% of the total reduction for the year shall be added to the tax imposed on the taxpayer. Existing law also provides that if a qualified investment is withdrawn before the end of the 60th month and not reinvested in another community development financial institution within 60 days, the entire amount of any credit previously allowed for that taxable year is required to be added to the tax imposed on the taxpayer. These provisions are repealed on December 1, 2017. This bill would establish similar credits under the Personal Income Tax Law, the Corporation Tax Law, and the tax imposed on an insurer for taxable years or years, as applicable, beginning on or after January 1, 2017, and before January 1, 2022. The bill would, as compared to the tax credit that expired on January 1, 2017, require priority for the tax credit to be given to insurance company investors over all other tax credit investors and would instead require that the provision regarding withdrawal, without reinvestment, of a qualified investment also apply when a qualified investment is reduced. The bill would repeal these provisions on December 1, 2022.
Existing law creates the Department of Finance and provides that the department has general powers of supervision over all matters concerning the financial and business policies of the state. This bill would enact the Homeless Relief Act of 2017. The bill would appropriate $500,000,000 from the General Fund to the Department of Finance for expenditure for the purpose of relieving homelessness in this state, to be allocated to local continuums of care based on a formula developed by the Department of Housing and Community Development.
The California Constitution and existing property tax law authorize a person who is either severely disabled or over 55 years of age to transfer the base year value, as defined, of property that is eligible for the homeowners' property tax exemption to a replacement dwelling that is of equal or lesser value located within the same county as the property from which the base year value is transferred, and if a county ordinance so providing has been adopted, to a replacement dwelling that is located in a different county. This bill would authorize any person over 55 years of age or any severely and permanently disabled person to transfer the base year value of an original property to a replacement dwelling located in a different county without the adoption of a county ordinance so providing. The bill would limit this provision to transfers of base year value that occur on or after January 1, 2019.  By changing the manner in which local assessors assess property for property taxation purposes, 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, 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. Existing law requires the state to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation. This bill would provide that, notwithstanding those provisions, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill. This bill would take effect immediately as a tax levy, but would become operative only if Assembly Constitutional Amendment ____ of the 2017–18 Regular Session is approved by the voters.
Existing law requires each admitted insurer with premiums written equal to or in excess of $100,000,000 to periodically submit to the Insurance Commissioner a report on its minority, women, and disabled veteran-owned business procurement efforts, as specified, and subjects an insurer to a civil penalty if the insurer fails to file the report. Existing law requires the commissioner to maintain a link on the Internet Web site of the Department of Insurance that provides public access to the contents of each report. Existing law provides that these provisions shall remain in effect until January 1, 2019. This bill would add veteran and lesbian, gay, bisexual, and transgender (LGBT) business enterprises to the entities for which the reporting described above is required. The bill would require each admitted insurer to report information about which procurements are made from minority, women, disabled veteran, veteran, and LGBT business enterprises with at least a majority of the enterprise's workforce in California. The bill would require each admitted insurer to submit a report regarding its governing board and board diversity efforts at the same time that it submits the report on procurement efforts, and would require the Insurance Commissioner to maintain a link on the Internet Web site of the Department of Insurance that provides public access to the contents of each report. The bill would require each report to be submitted on July 1, 2018, and then biennially thereafter. The bill would extend the operation of these provisions to January 1, 2022. Existing law authorizes the commissioner to obtain information from insurers through various means, including an examination of the business and affairs of the insurer, or by the issuance of subpoenas or subpoenas duces tecum for witnesses to attend, testify, and produce documents before him on any subject touching insurance business or in the aid of his duties, as specified. This bill would authorize the commissioner to initiate a data call by bulletin upon reasonable notice to any class of insurers if the data call directly relates to specified subjects. The bill would authorize the commissioner to initiate a data call on other subjects only through an adopted regulation. The bill would require the commissioner to limit the subject of data calls to activity within the state, and would prohibit the commissioner from initiating a data call to obtain information that is otherwise available through other specified means.
The Alcoholic Beverage Control Act provides for the issuance of various categories of alcoholic beverage licenses, including the imposition of fees, conditions, and restrictions in connection with the issuance of those licenses. The act provides that any on-sale licensee authorized to sell wine may also sell soju, an imported Korean alcoholic beverage that contains not more than 24% of alcohol by volume and is derived from agricultural products. This bill would provide that any on-sale licensee authorized to sell wine may also sell shochu that contains not more than 24% alcohol by volume. The bill would define soju and shochu as distilled spirits produced from agricultural products that are traditionally associated with Korea and Japan, respectively, but would not require that soju or shochu be produced in Korea, Japan, or any other specified location.
(1) Existing law, the California Early Intervention Services Act, provides a statewide system of coordinated, comprehensive, family-centered, multidisciplinary, and interagency programs that are responsible for providing appropriate early intervention services and supports to all eligible infants and toddlers, as defined, and their families and requires an eligible infant or toddler receiving services under the act to have an individualized family service plan. The act requires these services to be provided pursuant to the existing regional center system under the Lanterman Developmental Disabilities Services Act. Under existing law, the Lanterman Developmental Disabilities Services Act, the State Department of Developmental Services is responsible for providing various services and supports to individuals with developmental disabilities, and for ensuring the appropriateness and quality of those services and supports. Under existing law, the department contracts with regional centers to provide services and supports to persons with developmental disabilities. The services and supports to be provided to a regional center consumer are contained in an individual program plan, developed in accordance with prescribed requirements. This bill would require regional centers to provide certain information to a consumer during the individual program plan process and to an infant's or toddler's parents, legal guardian, conservator, or authorized representative at the initial individualized family service plan meeting and annually thereafter. (2) Existing law requires each service identified on the individualized family service plan to be designated as an early intervention service, another service that the eligible infant or toddler or his or her family may receive from other state programs, or a referral to a nonrequired service that may be provided to an eligible infant or toddler or his or her family. With the exception of durable medical equipment, existing law prohibits a regional center from purchasing nonrequired services but authorizes a regional center to refer a family to a nonrequired service, as specified. Under existing law, the granting or denial of nonrequired services by a public or private agency is not subject to appeal. This bill would additionally make an exception for respite services and other family support services to the prohibition on the purchase of nonrequired services. The bill would also make the granting or denial of durable medical equipment, respite services, and other family support services subject to appeal. (3) Existing law states the right of individuals with developmental disabilities to make choices in their own lives requires that public or private agencies receiving state funds for the purpose of serving those persons respect the choices made by consumers or, if appropriate, their parents, legal guardian, or conservator. This bill would make the requirement that public or private agencies receiving state funds respect the choices made by consumers, as described above, specifically applicable to choices made by an authorized representative of a consumer, if appropriate. The bill would also require a regional center to provide information in a manner that is culturally and linguistically appropriate for the consumer or, when appropriate, the consumer's parents, legal guardian, conservator, or authorized representative, as specified. (4) Existing law requires the department, in consultation with stakeholders, to develop an alternative service delivery model that provides an Individual Choice Budget for obtaining quality services and supports that provides choice and flexibility within a finite budget that, in the aggregate, reduces regional center purchase of service expenditures, reduces reliance on the General Fund, and maximizes federal financial participation. Existing law prohibits a regional center from purchasing specified services, including, among others, nonmedical therapies or social recreation activities, except as specified, and places certain restrictions on the purchase of respite services by a regional center, pending implementation of the Individual Choice Budget. This bill would repeal the provisions relating to the Individual Choice Budget and the prohibitions and restrictions on the purchase of the above-described services. The bill would require the department, by March 31, 2018, to convene a task force to develop a purchase of services budget and allocation methodology based on consumer needs. The bill would require the task force to include the department and specified representatives, including, among others, representatives of consumers and families, as specified, regional centers, and providers. The bill would require the task force to submit a report of its recommendations on implementing the methodology to the Legislature by August 31, 2018. (5) Existing law generally prohibits, beginning July 1, 2009, a regional center from purchasing medical or dental services for a consumer 3 years of age or older unless the regional center is provided with documentation of a Medi-Cal, private insurance, or a health care service plan denial and the regional center determines that an appeal of the denial by the consumer or family does not have merit. Existing law authorizes a regional center to pay for medical or dental services during certain periods, including, among others, while coverage is being pursued, but before a denial is made. This bill would instead require a regional center to pay for medical or dental services identified as necessary to implement the consumer's individual program plan during those periods. (6) Existing law also requires a regional center to only purchase applied behavioral analysis (ABA) services or intensive behavioral intervention services when the parent or parents of minor consumers receiving services participate in the intervention plan for the consumers. This bill would instead require a regional center, to the extent feasible, to facilitate a parent's or caregiver's participation in ABA or intensive behavioral intervention services for a minor consumer receiving those services through the provision of additional services and supports, accommodations, or both. The bill would prohibit a parent's or caregiver's failure to participate in ABA or intensive behavioral intervention services from being used to deny, delay, or reduce the provision of those services.
Under the Sales and Use Tax Law, any amount collected or paid in excess of what is due under that law is required to be credited by the State Board of Equalization against any other amounts due and payable from the person from whom the excess amount was collected or by whom it was paid, and the balance refunded to the person, as provided. Under existing law, when an amount represented by a person to a customer as constituting reimbursement for taxes due under the Sales and Use Tax Law is computed upon an amount that is not taxable or is in excess of the taxable amount and is actually paid by the customer to the person, the amount paid is required to be returned by the person to the customer upon notification by the board or by the customer that this excess has been ascertained. This bill would authorize a person that has paid the tax to make an irrevocable election to assign to the customer the right to file a claim for refund to receive the amount that would be refunded to the person, provided specified conditions are met, including that the amount be $50,000 of tax or more. This bill would authorize the board to make a payment to the customer of the balance of any excess amount collected or paid, after any amounts due and payable from the person or customer are credited against that excess amount. This bill would also require an amount subject to refund that is credited to the person that paid the tax and not refunded to the customer to be paid by that person directly to the customer.
The Personal Income Tax Law and the Corporation Tax Law authorize various credits against the taxes imposed by those laws. Existing law requires any bill authorizing a new income tax credit to contain, among other things, specific goals, purposes, and objectives that the tax credit will achieve, detailed performance indicators, and data collection requirements, as provided. This bill would require a taxpayer allowed a credit, which is enacted and becomes effective on or after January 1, 2018, against those taxes to meet supplier diversity goals by procuring supplies from business entities with certifications from certain entities, prior to claiming the credit in the first, 3rd, and 5th taxable years. The bill would exclude taxpayers who are individuals and specified small businesses from the supplier diversity goal requirement. Under the bill, for each taxable year that the supplier diversity goal is not fully met but the taxpayer has achieved a goal of at least 5% overall or at least 50% of its goal for the taxable year, whichever is greater, the percentage of the goal achieved would be the percentage of the tax credit awarded. The bill would require the Franchise Tax Board to audit compliance with these requirements and would require a taxpayer under audit to pay for the cost of the audit. The bill would also authorize the Franchise Tax Board to impose substantial penalties on taxpayers who are not compliant with these requirements.
(1) Existing law provides for the Medi-Cal program, which is administered by the State Department of Health Care Services, under which qualified low-income individuals receive health care services. The Medi-Cal program is, in part, governed by, and funded pursuant to, federal Medicaid program provisions. Existing law provides for the federal Medicare Program, which is a public health insurance program for persons 65 years of age and older and specified persons with disabilities who are under 65 years of age. Existing law, the Coordinated Care Initiative (CCI) , requires the department to seek federal approval pursuant to a Medicare or Medicaid demonstration project or waiver, or a combination thereof, to establish a demonstration project that enables beneficiaries who are dually eligible for the Medi-Cal program and the Medicare Program to receive a continuum of services that maximizes access to, and coordination of, benefits between these programs. Existing law requires, with some exceptions, Medi-Cal beneficiaries who have dual eligibility in the Medi-Cal program and the Medicare Program to be assigned as mandatory enrollees into Medi-Cal managed care health plans for their Medi-Cal benefits in counties participating in the CCI. Existing law conditions implementation of the CCI on whether the Director of Finance estimates that the CCI will generate net General Fund savings, as specified. Existing law, with certain exceptions, specifies those provisions of law that are within the scope of the CCI, including those relating to the demonstration project described above, to become inoperative if this condition is not met. Existing law establishes the county-administered In-Home Supportive Services (IHSS) program, under which qualified aged, blind, and disabled persons are provided with services in order to permit them to remain in their own homes and avoid institutionalization. Existing law requires, as part of the CCI, Medi-Cal long-term services and supports, including IHSS, to be covered services under managed care health plan contracts and to be available only through managed care health plans to beneficiaries residing in the CCI counties, except as specified. This bill would provide that the provision conditioning implementation of the CCI on the above-described estimation by the Director of Finance shall not apply to the requirement that IHSS be a covered service available through managed care health plans in CCI counties, and would continue IHSS as a covered service available through Medi-Cal managed care health plans in those counties. The bill would make conforming changes to related provisions. (2) Existing law permits services to be provided under the IHSS program through the employment of individual providers, a contract between the county and an entity for the provision of services, the creation by the county of a public authority, or a contract between the county and a nonprofit consortium. Under existing law, any public authority created under the IHSS program is deemed to be the employer of in-home support services personnel within the meaning of the Meyers-Milias-Brown Act, which governs local employer-employee relations. Existing law also provides that any nonprofit consortium contracting with a county is deemed the employer of in-home supportive services personnel for the purposes of collective bargaining over wages, hours, and other terms and conditions of employment. Existing law, as part of the CCI, establishes the California In-Home Supportive Services Authority, referred to as the Statewide Authority, and requires the authority to be the entity authorized to meet and confer in good faith regarding wages, benefits, and other terms and conditions of employment with representatives of recognized employee organizations for any individual provider who is employed by a recipient of supportive services, as specified. Existing law establishes the In-Home Supportive Services Fund within the State Treasury. Existing law requires that moneys in the fund be made available, upon appropriation by the Legislature, to the Statewide Authority for the purposes of funding its functions. Existing law establishes, as part of the CCI, the In-Home Supportive Services Employer-Employee Relations Act, which serves to resolve disputes regarding wages, benefits, and other terms and conditions of employment between the Statewide Authority and recognized employee organizations providing in-home supportive services. Under the act, the Statewide Authority is deemed to be the employer of record, for purposes of collective bargaining, of individual providers of in-home supportive services in each county, as specified. This bill would provide that the provision conditioning implementation of the CCI on the above-described estimation by the Director of Finance shall not apply to the provisions establishing the Statewide Authority, the provisions establishing the In-Home Supportive Services Fund, and the IHSS Employer-Employee Relations Act. (3) Existing law requires the state and counties to share the annual cost of providing in-home supportive services, with the state paying to the county 65% of the nonfederal cost and each county paying 35% of the nonfederal cost. Notwithstanding that provision, existing law requires all counties to have a County IHSS Maintenance of Effort (MOE) and requires counties to pay the County IHSS MOE instead of paying the nonfederal share of IHSS costs, as specified. Existing law provides that the County IHSS MOE base year is the 2011–12 state fiscal year and requires the County IHSS MOE from the previous year to be annually adjusted by an inflation factor of 3.5%. Existing law conditions the IHSS MOE requirement on the above-described determination by the Director of Finance. This bill would provide that the provision conditioning implementation of the CCI on the above-described estimation by the Director of Finance shall not apply to the IHSS MOE requirement. The bill would make conforming changes in related provisions. This bill would appropriate $650,000,000 from the General Fund to the department for the purpose of continuing to make IHSS available to Medi-Cal beneficiaries pursuant to these provisions.