The Personal Income Tax Law and the Corporation Tax Law authorize various credits against the taxes imposed by those laws, including a credit for taxable years beginning on or after January 1, 2009, in the amount of $3,000 for each full-time employee hired by a qualified employer. Those laws define "qualified employer" as a taxpayer that employed 20 or fewer employees as of the last day of the preceding taxable year. This bill would, under both laws, for taxable years beginning on or after January 1, 2012, expand the definition of "qualified employer" to mean a taxpayer that employed 50 or fewer employees as of the last day of the preceding taxable year. This bill would require the Franchise Tax Board to report to the Legislature, on or before January 1, 2015, the number of employers that were allowed a credit, the amount of credits utilized and carried over, and the average number of employees hired, in connection with the above-described provisions. This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature. This bill would take effect immediately as a tax levy.
Sponsored bills
Existing law authorizes the Department of Corrections and Rehabilitation, participating counties, and the State Public Works Board (SPWB) to acquire, design, and construct local jail facilities approved by the Corrections Standards Authority. Existing law authorizes the SPWB to issue revenue bonds, notes, or bond anticipation notes in specified amounts to finance the acquisition, design, or construction, and a reasonable construction reserve, of approved local jail facilities, as specified. Existing law authorizes a participating county that has received a conditional award under one specified jail facilities financing program to relinquish its conditional award, provided that no state moneys have been encumbered in contracts let by the county, and reapply for a conditional award under a separate financing program that requires the county to contribute 10% of the total project costs. Moneys derived under the separate financing program are continuously appropriated for the acquisition, design, or construction of approved jail facilities. This bill would require that, notwithstanding the provisions above, any qualified county, as defined, that has received a conditional award under one specified jail facilities financing program whereby state moneys have been encumbered in contracts let by the county, to be awarded $16,000,000 by December 31, 2012, from the separate financing program. By expanding the purposes of a continuously appropriated fund, this bill would make an appropriation.
This measure would recognize April 23, 2012, to April 30, 2012, inclusive, as Black April Memorial Week, and April 2012 as Vietnamese American month.
This measure would acknowledge the month of April 2012 as Child Abuse Prevention Month, and encourage the people of the State of California to work together to support youth-serving child abuse prevention activities in their communities and schools.
Existing law provides certain protections and benefits for veterans. This bill would authorize the governing board of a county or city to grant financial assistance, relief, and support to disabled veterans, as defined, by waiving service-related fees charged by the county or city, as specified.
Existing law provides that any elected public officer who takes public office, or is reelected to public office, on or after January 1, 2006, who is convicted of any specified felony arising directly out of his or her official duties, forfeits all rights and benefits under, and membership in, any public retirement system in which he or she is a member, effective on the date of final conviction, as specified. This bill would require that an employee of a school district, county office of education, or charter school, who is convicted of any state or federal felony for conduct arising out of, or in the performance of, his or her official duties in pursuit of the office or appointment, or in connection with obtaining salary, disability retirement, or service retirement, or other benefits, forfeit retirement benefits earned or accrued from the earliest date of the commission of the felony to the forfeiture date, as specified. The bill would also require any contributions to the public retirement system made by the employee on or after the earliest date of commission of the felony to be returned, without interest, to the employee upon the occurrence of a distribution event, as defined, unless otherwise ordered by a court or determined by the pension administrator.
Existing law provides that any elected public officer who takes public office, or is reelected to public office, on or after January 1, 2006, who is convicted of any specified felony arising directly out of his or her official duties, forfeits all rights and benefits under, and membership in, any public retirement system in which he or she is a member, effective on the date of final conviction, as specified. This bill would require any person employed at-will for the purposes of providing services to an elected public officer who takes public office, or is reelected to public office, on or after January 1, 2013, who is convicted of any specified felony arising directly out of his or her official duties, to forfeit all rights and benefits under, and membership in, any public retirement system in which he or she is a member, effective on the date of final conviction, as specified.
Existing law prohibits a combination of vehicles coupled together, including attachments, from being operated on the highway if a specified maximum length is exceeded, subject to specified exceptions. Existing law permits the use of a semitrailer in exclusive combination with a truck tractor if its length does not exceed 53 feet, as specified. Existing law authorizes the Department of Transportation or local authorities, with regard to highways under their respective jurisdictions, to issue a special permit authorizing a person to operate a combination of vehicles consisting of a truck tractor semitrailer combination with a kingpin to rearmost axle measurement limit of not more than 46 feet on trailers used exclusively or primarily in connection with motorsports, as defined. This bill would authorize the department or local authorities to issue a permit authorizing the operation of a semitrailer used exclusively or primarily for motorsports that is not more than 56 feet in length.
This measure would call upon all Californians to observe César Chávez's birthday, March 31, as a day of public service, to recognize the hard work and self-sacrifice that farmworkers go through to feed all the families in our state, and to learn from César Chávez's life and his mission of nonviolence, social justice, and selfless service to others.
The Public Employees' Retirement Law (PERL) requires the Public Employees' Retirement System to be liable for either a basic or special death benefit upon the death of a member, as specified. Among other circumstances, PERL authorizes the special death benefit to be payable when there is a qualifying survivor if the deceased was a patrol, state peace officer/firefighter, state safety, state industrial, or local safety member, if his or her death was industrial. This bill would authorize the special death benefit to be payable if the deceased was a Riverside County Sheriff's Department Correctional Deputy or a Correctional Corporal, if his or her death occurred as a direct result of injury arising out of and in the course of his or her official duties with the Riverside County Sheriff's Department, and if there was a qualifying survivor. This bill would make legislative findings and declarations as to the necessity of a special statute for the County of Riverside.