This measure would proclaim March 2, 2020, to March 6, 2020, inclusive, as School Breakfast Week.
Existing law, the Alcoholic Beverage Control Act, which is administered by the Department of Alcoholic Beverage Control, regulates the application, issuance, and suspension of alcoholic beverage licenses. Existing law authorizes licensed winegrowers and brandy manufacturers to exercise their license privileges away from their licensed premises at, or from, branch offices or warehouses or United States bonded wine cellars located away from the place of production or manufacture, subject to specified exceptions. One of the exceptions to this authorization is the sale or delivery of wine to consumers in containers supplied, furnished, or sold by the consumer. This bill would delete the exception to the authorization applicable to winemakers, as described above, and would thus allow them to sell and deliver wine to consumers in containers supplied, furnished, or sold by the consumer away from their licensed premises.
Under the Sales and Use Tax Law, the California Department of Tax and Fee Administration is authorized to relieve a person from the payment of sales and use taxes, penalties, and interest if the department finds that a person's failure to make a timely return or payment is due to that person's reasonable reliance on written advice from the department, as specified. This bill would require the department to confirm receipt of a request by a person for written advice from the department other than presentation of a taxpayer's books and records for audit by sending a letter or email within 30 days from the date of receipt of the request. The bill would require the department to provide a response within 180 days from the date the request by a person for written advice from the department is received by the department, except as specified. The bill would make the changes to the written advice provisions apply to written requests received by the department on or after January 1, 2021. Under existing law, the Katz-Harris Taxpayers' Bill of Rights Act, the Franchise Tax Board is authorized to relieve a person from the payment of taxes under the Personal Income Tax Law and the Corporation Tax Law, interest, additions to those taxes, or penalties if the Franchise Tax Board finds that a person's failure to make a timely return or payment is due to that person's reasonable reliance on written advice from the board or written advice of a legal ruling by the Chief Counsel of the Franchise Tax Board, as specified. Existing law requires chief counsel rulings to be issued as provided in published guidelines. This bill would require the chief counsel to confirm receipt of a request by a person fora chief counsel ruling by sending a letter or email within 30 days of the date of receipt of the request for a chief counsel ruling. The bill would require the chief counsel to provide a response within 180 days from the date the request by a person for a chief counsel ruling is received. Under the bill, all published guidelines issued pursuant to the chief counsel rulings provisions in effect on December 31, 2020, would remain in effect and be fully enforceable unless and until modified or superseded by the board. The bill would make the changes to the chief counsel rulings provisions apply to a written request for a chief counsel ruling received on or after January 1, 2021.
This measure would declare the week of February 17 to February 21, 2020, inclusive, as California Fitness Week, and would encourage Californians to enrich their lives through proper nutrition and exercise.
This measure would proclaim February 20, 2020, as Introduce a Girl to Engineering Day.
This measure would recognize February 2020 as Black History Month, urge all citizens to join in celebrating the accomplishments of African Americans during Black History Month, encourage the people of California to recognize the many talents of African Americans and the achievements and contributions they make to their communities to create equity and equality for education, economics, and social justice, and recognize the significance in protecting citizens' right to vote and remedying racial discrimination in voting.
The California Environmental Quality Act requires a lead agency, as defined, to prepare, or cause to be prepared, and certify the completion of an environmental impact report on a project 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 act authorizes specified entities to file and maintain with a court an action or proceeding to attack, review, set aside, void, or annul an act of a public agency on grounds of noncompliance with the requirements of the act. This bill would require a plaintiff or petitioner, in an action brought pursuant to the act, to disclose the identity of a person or entity that contributes $1,000 or more, as specified, toward the plaintiff's or petitioner's costs of the action. The bill also would require the plaintiff or petitioner to identify any pecuniary or business interest related to the project or issues involved in the action of any person or entity that contributes $1,000 or more to the costs of the action, as specified. The bill would provide that a failure to comply with these requirements may be grounds for dismissal of the action by the court.
Existing law provides for service of process in civil actions. Existing law authorizes a summons to be served by personal delivery of a copy of the summons and of the complaint to the person to be served. Existing law also establishes the state prison and various local correctional facilities, including county jails. Existing law governs the administration of county jails and those provisions authorize a person who may lawfully serve process to serve process upon a person who is incarcerated within any institution in this state. Existing law requires a sheriff or jailer upon whom a paper in a judicial proceeding, that is directed to a prisoner in the custody of the sheriff or jailer, is served, to deliver the paper to the prisoner, with a note thereon of the time of its service. Existing law makes the sheriff or jailer liable to the prisoner for all damages occasioned for neglecting to carry out that act. This bill would enact similar provisions that would be applicable to service directed to a person who is incarcerated in the state prison. The bill would also provide that service pursuant to the provisions that are applicable to inmates of the state prison and persons incarcerated in other institutions constitutes service for purposes of civil actions, as specified.
(1) Existing property tax law provides, pursuant to the authority of a specified provision of the California Constitution, for a homeowners' exemption in the amount of $7,000 of the full value of a "dwelling," as defined, and authorizes the Legislature to increase this exemption. This bill, beginning with the lien date for the 2021–22 fiscal year, would increase the homeowners' exemption from $7,000 to $14,000 of the full value of a dwelling. This bill, for the 2022–23 fiscal year and for each fiscal year thereafter, would also require the county assessor to adjust the amount of the homeowners' exemption by the percentage change in the House Price Index for California for the first 3 quarters of the prior calendar year, as specified. (2) The Personal Income Tax Law imposes taxes based upon taxable income of individuals, estates, and trusts, at specified rates. This bill, for taxable years beginning on or after January 1, 2020, would revise the personal income tax rates and the amounts of income those rates are imposed upon, as provided. (3) The California Constitution requires the Legislature, whenever it increases the homeowners' property tax exemption, to provide a comparable increase in benefits to qualified renters. The Personal Income Tax Law authorizes various credits against the taxes imposed by that law, including a credit for qualified renters in the amount of $120 for spouses filing joint returns, heads of household, and surviving spouses if adjusted gross income is $50,000 or less, and in the amount of $60 for other individuals if adjusted gross income is $25,000 or less. Existing law requires the Franchise Tax Board to annually adjust for inflation these adjusted gross income amounts. This bill, for taxable years beginning on and after January 1, 2021, would increase this credit for a qualified renter to $240 for spouses filing joint returns, heads of household, and surviving spouses if adjusted gross income is $50,000 or less, as adjusted for inflation, and to an amount equal to $120 for other individuals if adjusted gross income is $25,000 or less, as adjusted for inflation. The bill, for taxable years beginning on or after January 1, 2022, would also require the Franchise Tax Board to annually adjust for inflation, based upon the California Consumer Price Index, the amount of these credits. The bill would also make nonsubstantive changes to the renters' credit. (4) The Corporation Tax Law generally imposes a franchise tax on corporations doing business within the limits of this state, including a minimum franchise tax on specified corporations, as provided. This bill would, for taxable years ending before January 1, 2021, eliminate the minimum franchise tax and make related technical amendments. (5) Existing law requires the state to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation. This bill would provide that, notwithstanding those provisions, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill. (6) This bill would take effect immediately as a tax levy.
