Existing law, the California Children and Families Act of 1998, an initiative statute approved by the voters as Proposition 10 at the November 3, 1998, statewide general election, requires that the California Children and Families Program, established by the act, be funded by certain taxes imposed on the sale and distribution of cigarettes and tobacco products, that revenues be deposited into the California Children and Families Trust Fund, and that the fund be used for the implementation of comprehensive early childhood development and smoking prevention programs. Existing law provides that 20% of moneys allocated and appropriated from the trust fund shall be deposited in specified accounts, in accordance with a prescribed formula, for expenditure by the California Children and Families Commission, also known as First 5 California, for various subjects relating to, and furthering the goals and purposes of, the act. The act also imposed duties on the State Board of Equalization, including the duty to determine the fiscal effect, if any, the decrease in consumption of cigarettes and tobacco products has on the funding of various programs. In 2017, these duties were transferred to the California Department of Tax and Fee Administration. This bill would make technical, nonsubstantive changes to those provisions, and would update obsolete references to the Board of Equalization.
Sponsored bills
The Personal Income Tax Law and the Corporation Tax Law allow various deductions in computing the income that is subject to the taxes imposed by those laws, including, in modified conformity with federal income tax law, a deduction for trade or business expenses. The Personal Income Tax Law and the Corporation Tax Law also allow various credits against the taxes imposed by those laws. This bill would state the intent of the Legislature to enact legislation that would establish a voluntary payroll-based employer compensation expense tax while providing income tax relief for employees.
This measure would recognize the Lunar New Year Celebration.
This measure would proclaim the month of January 2018 as National Mentoring Month.
This measure would declare the week of January 7 to January 13, 2018, as California Fitness Week and would encourage Californians to enrich their lives through proper nutrition and exercise.
This measure would proclaim January 13, 2018, as Korean American Day.
This measure would honor the late Reverend Dr. Martin Luther King, Jr. and commemorate Dr. Martin Luther King, Jr. Day.
This measure would designate the month of January 2018 as Gang Awareness and Prevention Month in the State of California and would encourage cities and constituents across the state to observe the month with appropriate programs, ceremonies, and activities to prevent future gang activity and honor those who lost their lives due to gang activity.