The Personal Income Tax Law provides various exclusions from gross income in determining tax liability, including an exclusion for combat-related special compensation and death benefit payments received by a surviving spouse or other beneficiary designated by a military veteran, as prescribed, who dies or is killed in the performance of duty, as provided. This bill, for taxable years beginning on or after January 1, 2018, and before January 1, 2023, would exclude from gross income specified percentages of retirement pay received by a taxpayer with gross income that, excluding that retirement pay, does not exceed $50,000, from the federal government for military service performed in the Armed Forces of the United States, the reserve component of the Armed Forces of the United States, or the National Guard. This bill would take effect immediately as a tax levy.
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Under existing law, the Public Utilities Commission has regulatory authority over public utilities, including electrical corporations, as defined. Existing law establishes a specified energy metering program that is available to an eligible fuel cell customer-generator, as defined. A fuel cell electrical generating facility is eligible for the program if it has a capacity of not more than 5 megawatts. Existing law requires that an electrical corporation file with the commission a standard tariff providing for this energy metering for eligible fuel cell customer-generators and make the tariff available to eligible fuel cell customer-generators upon request, on a first-come-first-served basis, until the total cumulative rated generating capacity of the eligible fuel cell electrical generating facilities receiving service pursuant to the tariff reaches a specified level. Existing law provides that a fuel cell electrical generating facility is not eligible for the tariff unless it commences operation on or before December 31, 2021. This bill would change "eligible fuel cell electrical generating facility" to "eligible electrical generating facility" and would additionally make eligible a facility that electromechanically converts fuel to electricity for purposes of the above-described energy metering program. The bill would make conforming and nonsubstantive changes. Under existing law, a violation of any order, decision, rule, direction, demand, or requirement of the commission is a crime. Because the program that is expanded under the provisions of this bill would be implemented through a decision or order of the commission, a violation of these provisions would impose a state-mandated local program by expanding the application of a crime. 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 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 specified, 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 applies when a qualified investment is reduced. This bill would repeal these provisions on December 1, 2022. This bill would take effect immediately as a tax levy.
This measure would recognize August 6, 2017, as the 52nd anniversary of the signing of the federal Voting Rights Act of 1965.
This measure would proclaim the period of October 23, 2017, to October 31, 2017, inclusive, as Red Ribbon Week and would encourage all Californians to help build drug-free communities and to participate in drug prevention activities.
(1) Existing law, the California Community Care Facilities Act, provides for the licensing and regulation of community care facilities, as defined, by the State Department of Social Services. Existing law includes within the definition of community care facility a short-term residential therapeutic program, which is a residential facility licensed by the department and operated by any public agency or private organization that provides an integrated program of specialized and intensive care and supervision, services and supports, treatment, and short-term, 24-hour care and supervision to children. A violation of the act is a misdemeanor. This bill would authorize the State Department of Social Services to, no later than January 1, 2019, and contingent upon an appropriation in the annual Budget Act for these purposes, license a short-term residential therapeutic program operating as a children's crisis residential program, as defined, and would require the department to regulate those programs, as specified. The bill would require the State Department of Health Care Services, in consultation with the State Department of Social Services and the County Behavioral Health Directors Association of California, among others, to provide guidance to counties for the provision of children's crisis residential services, including funding for children who are Medi-Cal beneficiaries and who are admitted to a children's crisis residential program. By expanding the types of facilities that are regulated as a community care facility, this bill would expand the scope of an existing crime, thus creating a state-mandated local program. (2) Existing law establishes the Aid to Families with Dependent Children-Foster Care (AFDC-FC) program, under which counties provide payments to foster care providers on behalf of qualified children in foster care. In order to be eligible for AFDC-FC, existing law requires a child or nonminor dependent to be placed in a specified placement, including, a short-term residential therapeutic program. Existing law requires a short-term residential therapeutic program to obtain a contract with a county mental health plan to provide specialty mental health services and demonstrate the ability to meet the therapeutic needs of each child identified in specified plan documents. Existing law authorizes a short-term residential therapeutic program to accept for placement children who meet certain criteria, except as otherwise specified. This bill would authorize a short-term residential therapeutic program that is operating as a children's crisis residential program to accept for admission any child who meets specified requirements, including, among other things, that the child has a serious behavioral health disorder and is referred by a parent or guardian, physician, or licensed mental health professional, or by the representative of a public or private entity that has the right to make these decisions on behalf of a child who is experiencing a mental health crisis. The bill would require the State Department of Health Care Services, in consultation with certain stakeholders including the State Department of Social Services, to establish program standards and procedures, as specified, for a children's crisis residential mental health program approval, and would require the children's crisis residential mental health program approval to be a condition of continued licensure for a short-term residential therapeutic program operating as a children's crisis residential program. (3) Existing law establishes the Investment in Mental Health Wellness Act of 2013. Existing law provides that funds appropriated by the Legislature to the California Health Facilities Financing Authority for the purposes of the act be made available to selected counties or counties acting jointly, except as otherwise provided, and used to provide, among other things, a complete continuum of crisis services for children and youth 21 years of age and under regardless of where they live in the state. The act requires grant awards made by the authority to be used to expand local resources for the development, capital, equipment acquisition, and applicable program startup or expansion costs to increase capacity for client assistance and services generally and for client assistance and crisis services for children and youth 21 years of age and under in specified areas, including crisis residential treatment as authorized by specified provisions. This bill would include within these specified areas crisis residential treatment provided at a children's crisis residential program. (4) The bill would require the State Department of Social Services and the State Department of Health Care Services to adopt regulations to implement the act no later than July 1, 2022, as specified, and would authorize the departments to implement and administer the changes made by this act through information notices, all-county letters, or similar written instructions until regulations are adopted. (5) This bill would incorporate additional changes to Section 1502 of the Health and Safety Code proposed by SB 612 to be operative only if this bill and SB 612 are enacted and this bill is enacted last. This bill would incorporate additional changes to Section 11462.01 of the Welfare and Institutions Code proposed by AB 404 to be operative only if this bill and AB 404 are enacted and this bill is enacted last. (6) 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 imposes a tax on taxpayers measured by the taxpayer's taxable income for the taxable year, but excludes certain items of income from the computation of tax, including an exclusion for a specified amount received as compensation for having been the victim of a miscarriage of justice by a specific individual that was wrongfully convicted. Various provisions of the Personal Income Tax Law conform, or conform as modified, to provisions of the Internal Revenue Code as of January 1, 2015. By law enacted December 18, 2015, the Internal Revenue Code excludes from gross income certain amounts received by wrongfully incarcerated individuals. This bill would conform state law to that provision of the Internal Revenue Code. The bill would apply this conformity to taxable years beginning before, on, or after January 1, 2018. The bill would make legislative findings regarding the public purpose served by this bill.
Existing law authorizes the governing board of a school district to initiate and carry on any program or activity, or to otherwise act in any manner which is not in conflict or inconsistent with, or preempted by, any law and which is not in conflict with the purposes for which school districts are established. Existing law prohibits discrimination against a person on the basis of, among other things, gender in any program or activity conducted by an educational institution that receives, or benefits from, state financial assistance or enrolls pupils who receive state student financial aid. This bill, until January 1, 2025, would authorize a school district with an average daily attendance of 400,000 or more pupils to maintain any single gender schools and classes that were enrolling pupils as of July 1, 2017, if certain requirements are met. The bill would authorize a charter school authorized by a school district with an average daily attendance of 400,000 or more pupils that was operating as a single gender school or with single gender classes as of July 1, 2017, to be maintained as a single gender school or to maintain single gender classes, if those same requirements are met. The bill would require a school district that maintains a single gender school or class, and a charter school maintained as a single gender school or that maintains a single gender class to conduct certain evaluations at least once every 2 years, and to report the findings of those evaluations to the State Department of Education and specified legislative committees. The bill would require the department to order corrective action, as specified, if the department finds that a single gender school or class fails to comply with certain federal requirements. This bill would declare that it is to take effect immediately as an urgency statute.
The Alcoholic Beverage Control Act generally prohibits a manufacturer, winegrower, distiller, bottler, or wholesaler, among other licensees, or agents of these licensees, from paying a retailer for advertising. The act creates a variety of exceptions from this prohibition, including permitting specified licensees to purchase advertising space and time from, or on behalf of, an on-sale retail licensee that is an owner, manager, or major tenant of certain stadiums, parks, entertainment complexes, and arenas, subject to specified conditions. Existing law requires the purchase of advertising space or time in this context to be conducted pursuant to a written contract with the on-sale licensee, with a specified exception. Existing law makes it a crime for an on-sale licensee to coerce certain licensees to purchase advertising space or time, as specified. This bill would expand the exceptions described above to allow beer manufacturers, winegrowers, distilled spirits rectifiers, distilled spirits manufacturers, or distilled spirits manufacturer's agents to purchase advertising space and time from, or on behalf of, on-sale retail licensees, as described above, at a specified stadium and venue located in the City of Inglewood and a specified outdoor stadium of at least 70,000 seats in Los Angeles County. By expanding the definition of a crime, this bill would impose a state-mandated local program. This bill would make legislative findings and declarations as to the necessity of a special statute for the City of Inglewood. 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. This bill would incorporate additional changes to Section 25503.6 of the Business and Professions Code proposed by SB 664 and AB 1724 to be operative only if this bill and SB 664, this bill and AB 1724, or all 3 bills are enacted and this bill is enacted last.
The Sales and Use Tax Law generally provides, for a transaction not subject to sales tax, that every person storing, using, or otherwise consuming in this state tangible personal property purchased from a retailer for storage, use, or other consumption in this state is liable for use tax, and must pay the use tax to the State Board of Equalization, unless that person has paid the use tax to a retailer registered to collect the tax. Existing law authorizes a person to make an irrevocable election to report qualified use tax, as defined, on that person's income tax return. Existing law, commencing July 1, 2017, provides that the California Department of Tax and Fee Administration is responsible for the administration of the Sales and Use Tax Law, which was previously administered by the State Board of Equalization. This bill would require the Franchise Tax Board to revise the income tax returns to require a taxpayer to enter a number on the use tax line of the personal income tax return and to indicate in a prescribed manner either that the taxpayer owes no use tax or that the taxpayer has remitted his or her use tax obligation for the taxable year directly to the department.