Asm. Kevin D Jeffries

The Personal Income Tax Law authorizes various credits against the taxes imposed by that law. This bill would, for taxable years beginning on or after January 1, 2011, authorize a credit under the Personal Income Tax Law for qualified costs, as defined, paid by a taxpayer for specified fees charged by the Department of Motor Vehicles for a qualified vehicle, as provided. This bill would take effect immediately as a tax levy.

The Vehicle License Fee Law, in lieu of any ad valorem property tax upon vehicles, imposes an annual license fee for any vehicle subject to registration in this state in the amount of 1% of the market value of that vehicle, as provided, for a specified amount of time. Existing law also, until July 1, 2011, imposes an additional tax equal to 0.15% of the market value of specified vehicles, as determined by the Department of Motor Vehicles, to the vehicle license fee, to be deposited in the General Fund and transferred to the Local Safety and Protection Account, a continuously appropriated fund. Existing law provides that money in the account shall be allocated for various public safety programs, as provided. This bill would, beginning July 1, 2011, and each July 1 thereafter for a transfer $500,000,000 from the General Fund to the account total of 5 years, as provided. By transferring funds to a continuously appropriated fund, this bill would make an appropriation. This bill would declare that it is to take effect immediately as an urgency statute.

Existing law provides that a bill that passes the Legislature and is not returned by the Governor within 12 days becomes law. However, a bill that passes the Legislature before September 1 of the 2nd calendar year of the biennium of the legislative session and is in the Governor's possession on or after that date, and is not returned by the Governor on or before September 30, becomes law. This bill would make nonsubstantive changes to those provisions.

Existing law creates the Safe, Clean, and Reliable Drinking Water Supply Act of 2012, which, if approved by the voters at the November 6, 2012, statewide election, would authorize the issuance of bonds in the amount of $11,140,000,000 pursuant to the State General Obligation Bond Law to finance a safe drinking water and water supply reliability program. This bill would reduce by 25% the total amount of bonds authorized to be issued pursuant to the Safe, Clean, and Reliable Drinking Water Supply Act of 2012, and would make conforming reductions to amounts specified to be allocated from these bond funds for certain purposes. The bill would require the Secretary of State to include the changes made by this bill when submitting the bond act to the voters at the November 6, 2012, statewide general election.

Existing law regulates fireworks and pyrotechnic displays and requires that a permit be obtained from the State Fire Marshal in certain instances. The California Environmental Quality Act (CEQA) requires a lead agency, as defined, to prepare, or cause to be prepared by contract, and certify the completion of, an environmental impact report on a project, as defined, that it proposes to carry out or approve that may have a significant effect on the environment, or to adopt a negative declaration if it finds that the project will not have that effect. The California Coastal Act of 1976 provides for the planning and regulation of development, under a coastal development permit process, within the coastal zone. Existing law defines development for these purposes. This bill would exempt a municipal fireworks display, as defined, from the provisions of CEQA. Because a lead agency would have to determine the applicability of the exemption and to take certain specified action upon a determination of exemption, the bill would impose a state-mandated local program. The bill would provide that a coastal development permit is not required for a municipal fireworks display and would specify that "development" does not include a municipal fireworks display. 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, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to these statutory provisions.

The Personal Income Tax Law conforms to specified provisions of the federal Mortgage Forgiveness Debt Relief Act of 2007, relating to the exclusion of the discharge of qualified principal residence indebtedness, as defined, from a taxpayer's income if that debt is discharged after January 1, 2007, and before January 1, 2010, as provided. The federal Emergency Economic Stabilization Act of 2008 extended the operation of those provisions to debt that is discharged before January 1, 2013. This bill would provide further conformity to those federal acts, as provided. This bill would take effect immediately as a tax levy.

Existing law prohibits specified holders of alcoholic beverage licenses from having specified relationships with an on-sale alcoholic beverage licensee, with limited exceptions. Existing law permits a manufacturer, winegrower, rectifier, distiller, distilled spirits wholesaler, or any agent of those licensees, to conduct market research and, in connection with that research, to purchase from licensed off-sale retailers data, regarding purchases and sales of alcoholic beverage products, at the customary rates that those retailers sell similar data for nonalcoholic beverage products, provided that a licensed retailer shall not be obligated to purchase or sell the alcoholic beverages of the manufacturer, winegrower, rectifier, or distiller. This bill would additionally include a distilled spirits wholesaler in the provision prohibiting a licensed retailer from being obligated to purchase or sell the alcoholic beverages of the licensee conducting the market research. Existing law makes it a misdemeanor for a licensee, subject to these provisions, to violate existing provisions relating to the purchase of that advertising time or space. This bill would impose a state-mandated local program by expanding the licensees subject to these criminal provisions. 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 requires the Department of Forestry and Fire Protection to be responsible for the fire protection, fire prevention, maintenance, and enhancement of the state's forest, range, and brushland resources, contract fire protection, associated emergency services, and assistance in civil disasters and other nonfire emergencies. This bill would require the department to conduct a state and federal level criminal offender record information search through the Department of Justice prior to hiring an applicant, as defined, for a position with the department or the State Board of Forestry and Fire Protection, with exceptions. The bill would require the Department of Justice to provide the information electronically, and require the department to request the Department of Justice to provide subsequent arrest notification services. This bill would require the department to make and enforce those regulations necessary and proper for the implementation and maintenance of the requirements of these provisions. The bill would require the department to implement the requirements of these provisions utilizing any existing funds that are available to the department and would prohibit the department from assessing a fee on an applicant for purposes of conducting a background check.

The Sales and Use Tax Law imposes a tax 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 that tax, including an exemption for the gross receipts from the sale of, and the storage, use, or other consumption of, fuel and petroleum products sold to an air common carrier for immediate consumption or shipment in the conduct of its business on an international flight. This bill would, on or after January 1, 2012, exempt from those state taxes, gross receipts or sales price in excess of the average spot price over the previous 5 years, per gallon, derived from the sale in this state of, and the storage, use, or other consumption in this state of, fuel and petroleum products sold to or purchased by an air common carrier for consumption or shipment in the conduct of its business on a domestic flight, as specified. The bill would repeal these provisions on January 1, 2017, unless the Legislative Analyst's Office, in cooperation with the Employment Development Department, makes a specified finding, in which case the bill would repeal these provisions on January 1, 2020. This bill would also require the State Board of Equalization, beginning on January 1, 2013, and annually thereafter, to submit a report to the Legislature setting forth the state fiscal impact of the exemption, and would require the Legislative Analyst's Office, in cooperation with the Employment Development Department, to submit a report to the Legislature and the Department of Finance on or before October 1, 2016, determining whether a net increase of 2,000 or more airline industry jobs have been or are expected to be created in California by the bill on or before January 1, 2017. 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 accordance 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 or transactions and use taxes. This bill would take effect immediately as a tax levy.

Existing law establishes the Department of Veterans Affairs, which is responsible for administering various programs and services for the benefit of veterans. This bill would appropriate the sum of $7,300,000 from the General Fund to the Department of Veterans Affairs to provide for specified veterans' services.