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.
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This measure would designate the second full week in April as California Public Safety Telecommunicators Week.
This measure would designate April 18, 2012, as DMV/Donate Life California Day in the State of California, and April 2012 as DMV/Donate Life California Month in the State of California, and would encourage all Californians to be organ, tissue, and blood donors.
This measure would designate February 2012 as No Place for Hate (registered trademark) Month.
This measure would honor and recognize the service and sacrifice made by members of the Armed Forces and their families on the occasion of Armed Forces Day on May 19, 2012.
Existing law generally imposes an annual minimum franchise tax of $800, except as provided, on every corporation incorporated in this state, qualified to transact intrastate business in this state, or doing business in this state, and on every limited partnership, limited liability partnership, and limited liability company registered, qualified to transact business, or doing business in this state, as specified. This bill would reduce that minimum tax, as provided, for a corporation, limited partnership, limited liability partnership, and limited liability company that is a small business, as defined, that first commences business operations on or after January 1, 2013. This bill would take effect immediately as a tax levy.
The Personal Income Tax Law authorizes various deductions in computing income that is subject to tax under that law. This bill would, for taxable years beginning on and after January 1, 2013, allow a deduction in connection with health savings accounts in conformity with federal law. In general, the deduction would be an amount equal to the aggregate amount paid in cash during the taxable year by, or on behalf of, an eligible individual, as defined, to a health savings account of that individual, as provided. This bill would, for taxable years beginning on and after January 1, 2013, also provide related conformity to that federal law with respect to the allowance of rollovers from Archer Medical Savings Accounts, health flexible spending arrangements, or health reimbursement accounts to a health savings account, and penalties in connection therewith. This bill would take effect immediately as a tax levy.
Existing sales and use tax laws impose taxes on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. That law provides various exemptions from those taxes. The bill would exempt from those taxes, on and after January 1, 2013, the gross receipts from the sale of, and the storage, use, or other consumption of, qualified tangible personal property purchased by a qualified person for use primarily in the manufacturing process, as specified, and qualified tangible personal property purchased by a contractor for specified purposes, as provided. The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing law authorizes districts, as specified, to impose transactions and use taxes in conformity with the Transactions and Use Tax Law, which conforms to the Sales and Use Tax Law. Exemptions from state sales and use taxes are incorporated into these laws. This bill would specify that this exemption does not apply to local sales and use taxes, transactions and use taxes, and specified state sales and use taxes from which revenues are deposited into the Local Public Safety Fund, the Local Revenue Fund, the Local Revenue Fund 2011, the Fiscal Recovery Fund, or the Public Transportation Account in the State Transportation Fund. This bill would take effect immediately as a tax levy.
The Personal Income Tax Law and the Corporation Tax Law authorize various deductions in computing income that is subject to tax under those laws. This bill would allow a deduction, under both of those laws, of amounts paid on the property tax bill. This bill would take effect immediately as a tax levy.
This measure would recognize April 23, 2012, to April 30, 2012, inclusive, as Black April Memorial Week, and April 2012 as Vietnamese American month.