Existing law imposes an annual minimum franchise tax, except as provided, on every corporation incorporated in this state, qualified to transact intrastate business in this state, or doing business in this state. Existing law exempts a corporation that incorporates or qualifies to do business in this state from the payment of the minimum franchise tax in its first taxable year. Existing law imposes an annual tax in an amount equal to the minimum franchise tax on every limited partnership, limited liability company, and limited liability partnership doing business in this state. In addition, existing law requires every limited partnership that has filed a certificate with the Secretary of State and every foreign limited partnership that has registered with the Secretary of State, every limited liability company if the articles of organization have been accepted by, or a certificate of registration has been issued by, the Secretary of State, and every registered limited liability partnership and every foreign limited liability partnership that has registered with the Secretary of State, to pay an annual tax in an amount equal to the minimum franchise tax. This bill, upon appropriation of specified funds by the Legislature, for taxable years beginning on or after January 1, 2018, and before January 1, 2023, would reduce that minimum franchise tax in the 2nd taxable year for a new corporation, and that annual tax in the first taxable year for a new limited partnership, new limited liability partnership, or new limited liability company that is a small business, which is defined as a business entity with gross receipts of $5,000 or less, as specified. This bill would take effect immediately as a tax levy.
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The Personal Income Tax Law, in modified conformity with federal income tax laws, allows various exclusions from gross income, and allows various deductions in computing the income that is subject to the taxes imposed by that law, including miscellaneous itemized deductions that are allowed only to the extent that the aggregate amount of those deductions exceeds 2% of adjusted gross income. This bill, upon appropriation of specified funds by the Legislature, for taxable years beginning on and after January 1, 2017, and before January 1, 2019, would allow a deduction, not to exceed specified amounts, of the amount a qualified taxpayer, as defined, contributed in any taxable year to a homeownership savings account and would exclude from gross income any income earned on the moneys contributed to a homeownership savings account. The bill would provide that a qualified taxpayer may withdraw amounts from a homeownership savings account to pay for qualified homeownership savings expenses, defined as expenses paid or incurred in connection with the purchase of a principal residence in this state. The bill would provide that any amount withdrawn from that account that is not used for these expenses would be included as income for that taxpayer. The bill would define various terms for its purposes. This bill would take effect immediately as a tax levy.
The Personal Income Tax Law, in modified conformity with federal income tax laws, allows various deductions from gross income in computing adjusted gross income under that law, including deductions for payments to individual retirement accounts, alimony payments, and interest on educational loans. This bill, for taxable years beginning on or after January 1, 2017, and before January 1, 2022, would allow a deduction in computing adjusted gross income for those amounts paid or incurred by a qualified first-time home buyer, as defined, during the taxable year for qualified home-buying expenses, as provided. This bill would take effect immediately as a tax levy.
Existing law, the Architects Practice Act, establishes the California Architects Board and sets forth its powers and duties over the licensure and regulation of architecture. Under existing law, a licensed architect who signs and stamps plans, specifications, reports, or documents is not responsible for damage caused by subsequent changes to or uses of those plans, specifications, reports, or documents, where the subsequent changes or uses are not authorized or approved in writing by the licensed architect who originally signed the plans, specifications, reports, or documents, as provided. This bill would additionally provide that a licensed architect is not responsible for damage caused by construction deviating from a permitted set of plans, specifications, reports, or documents. The act explicitly states that a legal duty is not imposed upon an architect who signs and stamps plans, specifications, reports, or documents which relate to the design of fixed works to observe the construction of those fixed works. The law, however, permits the architect to agree with the client to provide construction observation services, which is defined to mean the periodic observation of completed work to determine general compliance with the plans, specifications, reports, or other contract documents. Under existing law, "construction observation services" does not mean the superintendence of construction processes, site conditions, operations, equipment, or personnel, or the maintenance of a safe place to work or any safety in, on, or about the site. This bill would provide that "construction observation services" also does not mean inspection, or determining or defining means or methods.
(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 2018–19 fiscal year, contingent upon a specified appropriation, would increase the homeowners' exemption from $7,000 to $25,000 of the full value of a dwelling. This bill would also require, for the 2019–20 fiscal year and for each fiscal year thereafter, 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 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 each taxable year beginning on and after January 1, 2018, contingent upon a specified appropriation, would increase this credit for a qualified renter to $428 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 $214 for other individuals if adjusted gross income is $25,000 or less, as adjusted for inflation. The bill would also require, for taxable years beginning on or after January 1, 2019, 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 technical, nonsubstantive changes to the renters' credit. (3) 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 under those provisions for property tax revenues lost by them pursuant to the bill. (4) This bill would take effect immediately as a tax levy.
Existing law authorizes, under certain conditions, the compensation of victims and derivative victims of specified types of crimes by the California Victim Compensation Board from the Restitution Fund, a continuously appropriated fund, for specified losses suffered as a result of being a victim of those crimes. Existing law prohibits an application for a claim for compensation submitted by a victim of human trafficking from being denied solely because a police report was not made by the victim and requires the board to consider and approve applications for assistance based on human trafficking relying upon evidence other than a police report to establish that a human trafficking crime has occurred. Existing law permits that evidence to include any reliable corroborating information approved by the board, including attestation by a human trafficking caseworker that the individual was a victim of human trafficking. This bill would also authorize, as reliable corroborating information approved by the board, the inclusion of evidence that a county child welfare caseworker who provides child welfare services has attested by affidavit that the individual was a victim of human trafficking. Existing law establishes a system of foster care placement for the welfare of the children in foster care and for the safety and protection of the public. This bill would express the intent of the Legislature to authorize, but not require, each county to, among other things, create a specialized foster family placement protocol for commercially sexually exploited children (CSEC) to provide these victims with safety, treatment, and appropriate services, and to provide an additional stipend to foster families and other providers who care for CSEC, and additional training for attorneys and juvenile court judges, as specified. The bill would authorize counties to create CSEC courts and would express the intent of the Legislature that counties use the Counties of Los Angeles and Alameda as models for CSEC courts. The bill would express the intent of the Legislature to enact legislation to fund those CSEC courts. This bill would require the State Department of Social Services to convene, no later than July 1, 2018, a working group to meet no less than quarterly and to include representatives of county child welfare, mental health, and probation agencies or departments, and organizations that provide placement, treatment, and services for CSEC, for the purpose of developing placement options for these victims, as specified. Existing law requires the county child welfare agencies and probation departments to implement policies and procedures that require social workers and probation officers to identify, document, determine appropriate services for, and receive relevant training in those duties with respect to, children receiving child welfare services who are, or are at risk of becoming, victims of commercial sexual exploitation. This bill would require those local entities to determine appropriate services for those children no later than July 1, 2018. The bill would change the term used to describe those children to CSEC. The bill would also require each county, no later than July 1, 2018, to address in its protocols whether it is appropriate and in the best interest of the child or youth for the county to provide an additional stipend and training to foster family provider placement and other placement providers who care for CSEC. By imposing additional duties on local governments, 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 no reimbursement is required by this act for a specified reason.
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, as adjusted, or less, and in the amount of $60 for other individuals if adjusted gross income is $25,000, as adjusted, or less. Existing law requires the Franchise Tax Board to annually adjust for inflation these adjusted gross income amounts. For 2016, the adjusted gross income limit is $76,518 and $38,259, respectively. This bill would, for each taxable year beginning on and after January 1, 2017, and before January 1, 2022, contingent upon a specified appropriation, 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 $100,000 or less, and to an amount equal to $120 for other individuals if adjusted gross income is $50,000 or less. The bill would require the Franchise Tax Board to annually adjust the increased adjusted gross income amount for inflation. This bill would take effect immediately as a tax levy.
Existing law designates specific days as holidays in this state. Existing law entitles state employees, with specified exceptions, to be given time off with pay for specified holidays. This bill would recognize February 6, known as "Ronald Reagan Day," as a state holiday. The bill would authorize any state employee, as defined, consistent with departmental operational needs and collective bargaining agreements, as applicable, to elect to receive "Ronald Reagan Day," as a holiday in lieu of receiving any other specified holidays.
The Alcoholic Beverage Control Act contains various provisions regulating the application for, the issuance of, the suspension of, and the conditions imposed upon alcoholic beverage licenses by the Department of Alcoholic Beverage Control. That act requires the department to revoke the license of any licensee who manufactures, distributes, or sells powdered alcohol, as provided, and prohibits the possession, purchase, sale, offer for sale, distribution, manufacture, or use of powdered alcohol, the violation of which is punishable as an infraction. This bill would exempt from the above-described provisions the use of powdered alcohol as an ingredient in nonpowdered products and the production, sale, or offering for sale or delivery, receipt, or purchasing for resale powdered alcohol for use as an ingredient in nonpowdered products.
The California Public Records Act requires state and local agencies to make public records available for inspection, subject to certain exceptions. Under existing law, a person may seek injunctive or declaratory relief or a writ of mandate to enforce his or her right to inspect or receive a copy of a public record, as specified. Under existing case law, an agency's decision to release a public record pursuant to the California Public Records Act is reviewable by a petition for a writ of mandate on the basis that the public record was confidential, which is known as a reverse public records action. This bill would require a court in a reverse public records action to apply the provisions of the California Public Records Act as if the action had been initiated by a person requesting disclosure of a public record. This bill would require the requestor, as defined, to be named as a real party of interest in a reverse public records action, and would require a court to allow the requestor, at his or her request, to be heard on the merits of the reverse public records action. This bill would require the person who initiated the reverse public records action to serve a requestor with a copy of the pleadings, and would prohibit a court from awarding any relief in that action until that person provides proof of service to the court. This bill would require the person who initiated the action to label the action as a reverse public records action on the first page of the pleadings. This bill would provide that, if a court orders the public agency to disclose the records in a reverse public records action, the court shall order the person who initiated the action to pay the court costs and reasonable attorney's fees of the requestor. Alternatively, this bill would authorize a court, if the court makes a finding that the public agency delayed disclosure to facilitate the filing of the action, to require the public agency to pay court costs and reasonable attorney's fees of the requestor. This bill would also prohibit a court from requiring the requestor to pay court costs and attorney's fees to the person who initiated the reverse public records action or to the public agency if the court orders the public agency to not disclose the record, and would require a court to, within 10 days of the hearing in which the court decided that the records shall not be disclosed, issue a statement of opinion explaining the factual and legal basis for its decision.