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.
Sponsored bills
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.
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.
(1) Existing law establishes the Public Employees' Retirement System (PERS) and the State Teachers' Retirement System (STRS) for the purpose of providing pension benefits to their employees. Existing law also establishes the Judges' Retirement System II which provides pension benefits to elected judges and the Legislators' Retirement System which provides pension benefits to elective officers of the state other than judges and to legislative statutory officers. The County Employees Retirement Law of 1937 authorizes counties to establish retirement systems pursuant to its provisions in order to provide pension benefits to county, city, and district employees. The Regents of the University of California have established the University of California Retirement System as a trust for this purpose. Existing law permits members of PERS, STRS, and county, city, and district retirement systems that have adopted specified provisions, to purchase up to 5 years of additional retirement service credit by making specified contributions to the system. Existing law authorizes retirement benefits to be increased. This bill, on and after January 1, 2013, would prohibit a public retirement system from allowing the purchase of additional retirement service credit, as described above. The bill would except from this prohibition an official application to purchase this type of service credit received by the retirement system prior to January 1, 2013. The bill would prohibit any member who does not have at least 5 years of service credit before the operative date of this bill, or any person hired on or after that date, from purchasing additional retirement service credit. This bill would provide that any enhancement to a public retirement system's retirement formula or benefit that is adopted on or after January 1, 2013, would apply only to service performed on or after the operative date of the enhancement, except under specified circumstances. The bill would also provide that, if a change to a member's classification or employment results in an increase in the retirement formula or benefit applicable to that member, the increase would apply only to service performed on or after the operative date of the change. This bill would require a public employer to offer to its employees first hired on or after July 1, 2013, a hybrid pension plan or alternative pension plan option, as specified. The bill would require that each hybrid pension plan be designed with the goal of providing at normal retirement age, based upon a full career in public service of 30 years for safety employees and 35 years for all other public employees, replacement income of 75% of a public employee's final compensation. (2) 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 a public employee, as defined, 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 public employee on or after the earliest date of commission of the felony to be returned, without interest, to the public employee upon the occurrence of a distribution event, as defined, unless otherwise ordered by a court or determined by the pension administrator. The bill would also make related, conforming changes. (3) Existing law defines final compensation for various employment classifications in connection with the benefits provided by the retirement systems. The bill, for the purposes of determining a retirement benefit paid to a person who first becomes a member of a public retirement system on or after January 1, 2013, would require that final compensation be calculated by multiplying the member's years of service credit by a percentage of the member's final compensation based on age at retirement using the member's payrate during a period of at least 36 consecutive months, as specified. (4) Existing state and local public employee retirement systems are funded by investment returns and employer and employee contributions. The California Constitution provides that the retirement board of a public pension or retirement system has the exclusive power to provide for actuarial services in order to ensure the competency of the assets of the system. Existing law, with respect to PERS, requires the Governor to include in the annual Budget Act the contribution rates submitted by the system actuary of the liability on account of employees of the state. This bill would require public employees who contribute to a defined benefit plan or component to contribute at least 12 of the annual actuarially determined normal costs, and would prohibit a public employer from contributing in any fiscal year, in combination with employer contributions, less than the plan normal cost. The bill would also prohibit an employer from paying the member's share of the employee contribution, except as specified. (5) Existing law generally prohibits any person who has been retired from being employed in any capacity with the same public employer unless he or she is first reinstated from retirement, except as authorized. This bill would prohibit a person who retires from a public employer from serving without reinstatement, except during an emergency to prevent stoppage of public business or because the retired employee has skills needed to perform work of limited duration, as specified. (6) The California Constitution prohibits changing the composition of the retirement board of certain public pension systems, including the number, terms, and method of selection and removal of members, unless the change is ratified by a majority vote of the electors of the jurisdiction in which the participants of the pension system are or were prior to retirement, employed. Existing law creates the Board of Administration of PERS for the purpose of governing the system and prescribes the composition of the board. Existing law requires that one member of the board of administration be a member of the State Personnel Board, serving at the pleasure of the State Personnel Board, and that a member representing the public be chosen jointly by the Speaker of the Assembly and the Senate Committee on Rules. Existing law further requires that an official of a life insurer be appointed to the board of administration by the Governor. This bill would revise the composition of the Board of Administration of PERS. The bill would eliminate the position of the member of the State Personnel Board and would replace that position with the Director of Finance. The bill would add to the board 2 persons, appointed at the pleasure of the Governor, who represent the public, have financial expertise, and are not interested in the system, as specified. The bill would also replace the official of a life insurer, whom the Governor is currently authorized to appoint, with a gubernatorial appointee who has expertise in health insurance and is not interested in the system. (7) The Public Employee's Medical and Hospital Care Act (PEMHCA) requires the employer contribution, with respect to each employee or annuitant who is in employment or retired from state service, to be adjusted by the Legislature in the annual Budget Act, as specified. Those adjustments are required to be based on the principle that the employer contribution for each employee or annuitant shall be an amount equal to 100% of the weighted average of the health benefit plan premiums for an employee or annuitant enrolled for self-alone, during the benefit year to which the formula is applied, for the 4 health benefit plans that had the largest state enrollment, excluding family members, during the previous year. For each employee or annuitant with enrolled family members, the employer is required to contribute an additional 90% of the weighted average of the additional premiums required for enrollment of those family members, during the benefit year to which the formula is applied, in the 4 health benefit plans that had the largest state enrollment, excluding family members, during the previous year. This bill, for employees first hired on or after January 1, 2013, would limit the employer contribution amount to no greater than the lowest premium formula paid for a current employee enrolled for self-alone health benefit coverage year during the benefit year to which the formula is applied multiplied by the weighted average of the health benefit plan premiums, as specified. The bill would further require an employer, for each enrolled family member of a retired employee, to contribute an additional percentage that is no higher than the lowest premium formula paid for enrolled family members multiplied by the weighted average of the additional health benefit plan premiums required for enrollment of those family members. (8) Under PEMHCA, a state employee is required to have a certain number of years of state service, depending on hiring date and other factors, before he or she may receive any portion of the employer contribution payable for annuitants for postretirement health benefits. This bill would prohibit a state employee who becomes a state member of the system on or after January 1, 2013, from receiving any portion of the employer contribution payable for annuitants unless the person is credited with 15 years of state service at the time of retirement. The bill would further specify that the percentage of the employer contribution payable for postretirement health benefits for an employee shall be based on the number of completed years of credited state service at retirement, with 50% after 15 credited years of service, and 100% after 25 or more years of service. (9) The bill would also declare that ensuring the statewide integrity of local government pension systems and ensuring the sufficiency of local public safety services are matters of statewide concern and not a municipal affair, and that, therefore, all cities, including charter cities, would be subject to the provisions of the bill. The bill would also declare that these provisions apply to the University of California. (10) The bill would delay the operation of its provisions until January 1, 2013, contingent on voter approval of an unspecified Assembly Constitutional Amendment by voters at the November 6, 2012, statewide election. (11) This bill would declare that it is to take effect immediately as an urgency statute.
Existing law establishes a motor vehicle inspection and maintenance (smog-check) program, administered by the Department of Consumer Affairs and the State Air Resources Board, which provides for the inspection of all motor vehicles, except those specifically exempted from the program, upon registration, biennially upon renewal of registration, upon transfer of ownership, and in certain other circumstances. Existing law requires the Department of Motor Vehicles (DMV) to require, upon initial registration, and, except as specified, upon transfer of ownership and registration, of a motor vehicle, and upon registration of a motor vehicle previously registered outside this state that is subject to those provisions, a valid certificate of compliance or a certificate of noncompliance, as appropriate, with respect to smog certification. Existing law specifies that a certificate of compliance or noncompliance is valid for 90 days, except as provided. This bill would delete the requirement that the DMV require a certificate of compliance or a certificate of noncompliance with respect to smog certification upon any transfer of ownership and registration of a motor vehicle.
Existing law requires each county to provide cash assistance and other social services to needy families through the California Work Opportunity and Responsibility to Kids (CalWORKs) program, using federal Temporary Assistance to Needy Families (TANF) program, state, and county funds. Under existing law, the county is required to annually redetermine eligibility for CalWORKs benefits. Existing law requires a county to develop a plan describing how the county intends to deliver the full range of activities and services necessary to move CalWORKs recipients from welfare to work. The county plan is required to include a plan for the provision of substance abuse treatment services. This bill would require an applicant for, or recipient of, CalWORKs cash aid to undergo drug testing on a periodic basis, as a condition of eligibility. The bill would specify the substances for which drug testing would be conducted, and would require the department to seek any federal approvals necessary for the implementation of the bill. The bill would specify the duties of the department and county welfare departments in connection with the drug testing procedures, including paying the costs of a licensed substance abuse program, as specified. This bill would provide that otherwise eligible children in the household of an applicant or recipient who is ineligible for aid because of a positive drug test shall receive CalWORKs aid, under specified conditions. This bill would authorize the department to implement the bill through all-county letters or similar instructions from the director until regulations are adopted. The bill would require counties to implement the bill's requirements within 60 days from the date of issuance of the all-county letters. Because counties administer the CalWORKs program, by increasing county duties, this bill would impose a state-mandated local program. 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.
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.