The Personal Income Tax Law authorizes various credits against the taxes imposed by that law, including a credit in an amount equal to 50% of specified adoption costs, not to exceed $2,500 per minor child who is a citizen or legal resident of the United States and who is in the custody of a public agency in this state. This bill would, for taxable years beginning on or after January 1, 2010, and before January 1, 2015, increase the credit limitation to a maximum of $5,000 with respect to the adoption of a minor child, as described, who is over 12 years of age or who was living in a group home or residential treatment facility, as defined, for a period of at least 6 months within 18 months prior to the time the adoption is completed. This bill would take effect immediately as a tax levy.
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Existing law requires the Department of Personnel Administration to establish and adjust salary ranges for each class of position in the state civil service, subject to specified merit limits. Existing law requires the salary range to be based on the principle that like salaries shall be paid for comparable duties and responsibilities. Existing law allows the state to enter into memoranda of understanding relating to employer-employee relations with employee organizations representing certain state employees. This bill would make findings and declarations regarding the budget deficit facing the state. The bill would, until January 1, 2012, prohibit a person employed by the state whose base salary on or after the effective date of the bill is greater than $150,000 per year from receiving a salary increase while employed in the same position or classification, and from receiving payment for overtime work. The bill would exempt from this prohibition a person whose compensation is governed by an operative memorandum of understanding, as described above, a person who has been exempted by executive order of the Governor, as specified, and a person whose salary is set pursuant to the California Constitution.
Existing law imposes specified duties on state agencies and provides for public access to government records. This bill would require each state department and agency to develop and operate a searchable Internet Web site accessible by the public that includes specified information relating to expenditures of state funds, defined to include, among other things, contracts, grants, purchase orders, subcontracts, and tax refunds, rebates, and credits.
The Personal Income Tax Law and the Corporation Tax Law authorize various credits against the taxes imposed by those laws. This bill would authorize a credit against those taxes for each taxable year beginning on or after January 1, 2009, and before January 1, 2014, in an amount equal to 15% of the amount of administrative costs paid or incurred by a qualified taxpayer during the taxable year in connection with establishing or administering a qualified cafeteria plan that provides for the payment of health insurance premiums of the taxpayer's employees, as defined. This bill would also require the Franchise Tax Board to report to the Legislature, as provided. This bill would take effect immediately as a tax levy.
Existing law requires a person desiring to vote at a polling place to announce his or her name and address to a precinct board member and to write this information on the roster of voters. This bill would also require the person to present proof of his or her identity to a member of the precinct board before receiving a ballot. The bill would require the proof of identity to contain the person's name and photograph, to be either unexpired or expired after the last general election, and to be issued by the United States, the State of California, or a tribal government. The bill would permit a voter who is unable to present proof of identity to cast a provisional ballot and would require the voter to provide identification to the county registrar of voters within 5 business days of voting. The bill, by requiring county elections officials to perform new duties, 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.
The California Global Warming Solutions Act of 2006 requires the State Air Resources Board to adopt regulations to require the reporting and verification of emissions of greenhouse gases and to monitor and enforce compliance with the reporting and verification program, and requires the state board to adopt a statewide greenhouse gas emissions limit equivalent to the statewide greenhouse gas emissions level in 1990 to be achieved by 2020. The act requires the state board to prepare and approve a scoping plan for achieving the maximum technologically feasible and cost-effective reductions in greenhouse gas emissions. The state board is required to evaluate the total potential costs and total potential economic and noneconomic benefits of the plan. The state board is required by January 1, 2011, to adopt greenhouse gas emissions limits and emission reduction measures by regulation to achieve the prescribed emission reductions. This bill would require the state board to complete a study to reevaluate the evaluation of costs discussed above, and provide this study to the Legislature by October 1, 2009. The state board would be required to report to the Legislature by November 1, 2009, on whether the revised analysis has led, or will lead, to any changes to the scoping plan, and whether any changes should be made to the act's timelines. The bill would require the Legislative Analyst to review the state board's implementation of these requirements, as provided. This bill would declare that it is to take effect immediately as an urgency statute.
The Sales and Use Tax Law imposes a tax on the gross receipts from the sale of tangible personal property sold at retail in this state, or on the sales price of tangible personal property purchased from a retailer for the storage, use, or other consumption of that property in this state. That law defines the terms "gross receipts" and "sales price." This bill would provide, for purposes of that law, that the terms "gross receipts" and "sales price" do not include the value of a motor vehicle traded in for a new motor vehicle, including a new motorcycle, if the value of the trade-in motor vehicle is separately stated on the new motor vehicle invoice or bill of sale or similar document provided to the purchaser. Counties and cities are authorized to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and districts are authorized to impose transactions and use taxes in conformity with Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are incorporated into these laws. Section 2230 of the Revenue and Taxation Code provides that the state will reimburse counties and cities for revenue losses caused by the enactment of sales and use tax exemptions. This bill would provide that, notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse cities and counties for sales and use tax revenues lost by them pursuant to this bill. This bill would take effect immediately as a tax levy, but its operative date would depend on its effective date.
Under existing law, upon timely application, any person who has an interest in the matter in litigation, or in the success of either of the parties, or an interest against both, may intervene in the action or proceeding. An intervention takes place when a 3rd person is permitted to become a party to an action or proceeding between other persons, as specified. This bill would provide that the proponent, as defined, of a state initiative statute or constitutional amendment that has been approved by the voters shall have the right to intervene and participate in any court action challenging the constitutionality of that initiative statute or constitutional amendment.
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. This bill would require a recipient of CalWORKs aid to undergo drug testing on a random selection basis, as a condition of continued eligibility. The bill would specify those substances for which drug testing would be conducted. The bill would require a recipient who fails a random drug test to successfully complete a one-year drug treatment program, as specified. The bill would discontinue the individual's aid under the CalWORKs program upon failure of the individual to successfully complete the required drug treatment program. The bill would require the department to seek federal approvals necessary for the implementation of this bill. 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.
Existing federal law requires the federal government to compensate a state for the costs of incarcerating undocumented criminal illegal aliens, or to take the undocumented criminal alien into federal custody, as specified. This bill would require the Secretary of the Department of Corrections and Rehabilitation to annually bill the federal government for the costs of incarcerating undocumented criminal aliens within California's correctional system. The bill would require the Attorney General to utilize all available legal resources to obtain compliance with payment of the written bill if the federal government fails to make payment. This bill would also require the Department of Justice to collect data on the total number of, and percentage of, undocumented alien inmates in all state and local correctional institutions in the state and to publish the data on its Internet Web site. The data would be required to be annually updated and published.