The Personal Income Tax Law and the Corporation Tax Law, in modified conformity to federal income tax laws, allow a charitable contribution deduction in computing tax liability. This bill would, for a cash contribution made after January 11, 2010, and before March 1, 2010, for the relief of victims in areas affected by the earthquake in Haiti on January 12, 2010, authorize taxpayers to treat that contribution as if it were made on December 31, 2009, and not in 2010. This bill would take effect immediately as a tax levy.
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The California Alternative Energy and Advanced Transportation Financing Authority Act established the California Alternative Energy and Advanced Transportation Financing Authority. The authority is authorized to do all things necessary and convenient to carry out the purposes of the act. The authority is also required to establish a renewable energy program to provide financial assistance, as defined, to certain entities for projects to generate new and renewable energy sources, develop clean and efficient distributed generation, and demonstrate the economic feasibility of new technologies. Existing law provides that the transfer of title of tangible personal property constituting a project under the act to the authority by a participating party or the lease or transfer of tangible personal property constituting a project under the act by the authority to a participating party pursuant to the act is not a "sale" or "purchase" for the purposes of the Sales and Use Tax Law. This bill would include as a project, machinery or equipment that is utilized for the design, technology transfer, manufacture, production, assembly, distribution, or service of an alternative source component. The bill would include as "financial assistance" for the purposes of the act purchases, sales, or lease arrangements that qualify for exclusion from the Sales and Use Tax Law. The bill would require the authority to consider specified criteria in approving a project for which the purchase, sale, or lease of tangible personal property qualifies for the sales and use tax exclusion. The bill would require, when the sales and use tax exclusion for projects approved by the authority exceeds $100,000,000 annually, the authority to provide a 20-day notice to the Legislature for additional project approval. The California Constitution authorizes the Governor to declare a fiscal emergency and to call the Legislature into special session for that purpose. The Governor issued a proclamation declaring a fiscal emergency, and calling a special session for this purpose, on January 8, 2010. This bill would state that it addresses the fiscal emergency declared by the Governor by proclamation issued on January 8, 2010, pursuant to the California Constitution.
The Enterprise Zone Act provides for the designation of enterprise zones by the Department of Housing and Community Development, based on the department's approval of applications from a city, county, or city and county with a geographic area meeting certain criteria. Certain entities within a designated enterprise zone may receive regulatory, tax, and other incentives for private investment and employment. Existing law provides that no more than 42 enterprise zones be designated at any one time pursuant to the act. Upon the expiration or termination of a designation, existing law authorizes the department to designate another enterprise zone to maintain a total of 42 enterprise zones. This bill would authorize the department to designate one special enterprise zone within the City of Fremont consisting of a geographical area encompassing a facility that manufactures automobiles and to designate, until June 30, 2010, an additional 10 special enterprise zones limited to one nonrenewable 15-year term. The bill would exclude these enterprise zones from the calculation of the overall number of enterprise zones authorized under the act. This bill would make legislative findings and declarations as to the necessity of a special statute. The California Constitution authorizes the Governor to declare a fiscal emergency and to call the Legislature into special session for that purpose. The Governor issued a proclamation declaring a fiscal emergency, and calling a special session for this purpose, on January 8, 2010. This bill would state that it addresses the fiscal emergency declared by the Governor by proclamation issued on January 8, 2010, pursuant to the California Constitution.
This measure would recognize the month of February 2010 as American Heart Month in California, would recognize February 4, 2010, as Wear Red Day in California, and would urge public support for Go Red for Women events.
This measure would proclaim January 13, 2010, as Korean-American Day.
Existing law requires the State Air Resources Board to adopt procedures for determining the compliance of any system designed for the control of gasoline vapor emissions during gasoline marketing operations, including storage and transfer operations, and additional performance standards to ensure that systems for the control of gasoline vapors from motor vehicle fueling operations do not cause excessive spillage and emissions. Existing law prohibits the state board from requiring a gasoline dispensing facility that meets certain requirements from undergoing an Enhanced Vapor Recovery Phase II upgrade until April 1, 2011. This bill, except as specified, would limit the fines imposed on a gasoline dispensing facility that fails to meet an April 1, 2009, compliance deadline to a total of no more than $1,000 for all violations that occur between April 1, 2009, and December 31, 2009, if the gasoline dispensing facility meets specified requirements. This bill would declare that it is to take effect immediately as an urgency statute.
Existing law requires a person who has been convicted of specified crimes to register as a sex offender and establishes the procedures for registration. Existing law also requires leases and rental agreements for residential real property to contain a notice regarding information about specified registered sex offenders made available to the public via an Internet Web site maintained by the Department of Justice. This bill would require the Department of Justice to make available to the public a consumer information booklet providing federal and state law regarding sex offender registration as it relates to the lease or rental of real property and would require the department to consult with the Department of Consumer Affairs and other interested organizations in developing the consumer information booklet. The bill would also provide that if the consumer information booklet is delivered to a prospective or current resident by the owner or owner's agent in connection with the lease or rental of residential real property, the owner or owner's agent is not required to provide additional information on this subject, as specified. The bill would create the Megan's Law Disclosure Booklet for Landlords and Tenants Fund, would continuously appropriate voluntary contributions or donations received into the fund to the department to pay for the costs directly associated with the consumer information booklet, and would provide that the department may delay incurring any cost associated with the provisions of this bill until sufficient contributions to the fund have been deposited.
Existing law, the Political Reform Act of 1974, requires a candidate or committee who has made independent expenditures totaling $1,000 or more in a calendar year, as specified, to file an independent expenditure report containing certain information about person to whom an expenditure of $100 or more was made during the period covered by the report and about a person who provided consideration for such an expenditure during that period. This bill would increase the expenditure threshold amount for reporting this information from $100 to $400 and would require the Commission to adjust this amount periodically, as specified, in accordance with any increase in the California Consumer Price Index. The Political Reform Act of 1974, an initiative measure, provides that the Legislature may amend the act to further the act's purposes upon a 23 vote of each house and compliance with specified procedural requirements. This bill would declare that it furthers the purposes of the act.
Existing law establishes the Employment Training Fund as a special fund in the State Treasury, and requires that specified contributions collected from employers, as defined, on wages be deposited in, or transferred to, the fund for use for certain purposes related to employment training and development. Existing federal law provides for allocation of federal funds through the federal Temporary Assistance for Needy Families (TANF) block grant program to eligible states, with California's version of this program being known as the California Work Opportunity and Responsibility to Kids (CalWORKs) program. Existing law authorizes the Legislature to appropriate from the Employment Training Fund an amount specified in the annual Budget Act to fund the local assistance portion of welfare-to-work activities under the CalWORKs program, as provided for pursuant to a specified provision of existing law. This bill would repeal those provisions authorizing the Legislature to appropriate that amount in the annual Budget Act from the fund to fund the local assistance portion of welfare-to-work activities under the CalWORKs program, and would instead provide that moneys in the Employment Training Fund shall not be appropriated for any other purpose other than those specified.