The Personal Income Tax Law imposes taxes on taxable income, as provided. This bill would make a nonsubstantive change to the provision that names that law.
The Personal Income Tax Law, in modified conformity with federal income tax laws, allows various deductions in computing the income that is subject to the taxes imposed by that law. This bill, for taxable years beginning on or after January 1, 2015, would allow as a deduction under that law the lesser of (1) the amount contributed by a qualified taxpayer, as defined, to a qualified tuition program, as specified, or (2) $3,000 in the case of a qualified taxpayer who is single or is a married individual filing a separate return, and $6,000 in the case of a qualified taxpayer who is a married individual filing a joint return or an individual filing a head of household return. This bill would take effect immediately as a tax levy.
Existing law, the Motor Vehicle Fuel Tax Law, imposes a tax upon the privilege of distributing motor fuel and defines the term "gasohol" for purposes of that law. Gasohol is defined as all blends of gasoline and alcohol containing more than 15% gasoline. This bill would redefine gasohol to instead mean all blends of gasoline and alcohol containing more than 21% or a percentage determined by regulations adopted by the State Board of Equalization, as specified. Existing law, the Use Fuel Tax Law, imposes an excise tax for the use of fuel, as defined, and requires that the excise tax imposed upon ethanol or methanol containing not more than 15% gasoline or diesel fuels be 12 of that rate. That law provides for refunds for certain overpayments of tax within a specified time period. This bill would instead apply that discounted rate to ethanol or methanol containing not more than 21% gasoline, blended ethanol fuel, as defined, or diesel fuels. This bill would take effect immediately as a tax levy.
The California Global Warming Solutions Act of 2006 designates the State Air Resources Board as the state agency charged with monitoring and regulating sources of emissions of greenhouse gases. The state board is required to adopt a statewide greenhouse gas emissions limit equivalent to the statewide greenhouse gas emissions level in 1990 to be achieved by 2020, and to adopt rules and regulations in an open public process to achieve the maximum, technologically feasible, and cost-effective greenhouse gas emissions reductions. The act authorizes the state board to include the use of market-based compliance mechanisms. Existing state board regulations require specified entities to comply with a market-based compliance mechanism beginning January 1, 2013, and require additional specified entities to comply with that market-based compliance mechanism beginning January 1, 2015. This bill instead would exempt categories of persons or entities that did not have a compliance obligation, as defined, under a market-based compliance mechanism beginning January 1, 2013, from being subject to that market-based compliance mechanism through December 31, 2020. This bill would declare that it is to take effect immediately as an urgency statute.
Existing law prohibits, subject to exceptions, specified acts of animal abuse including, among others, the malicious and intentional maiming, mutilation, torture, or wounding of a living animal. Under existing law, a violation of those provisions is punishable as a felony by imprisonment in a county jail for 16 months, or 2 or 3 years, or by a fine of not more than $20,000, or by both that fine and imprisonment, or alternatively, as a misdemeanor by imprisonment in a county jail for not more than one year, or by a fine of not more than $20,000, or by both that fine and imprisonment. This bill would require a person who violates the animal abuse prohibitions described above to be punished by a fine of not more than $5,000 for each violation, in addition to the fines described above. The bill would require those additional fines to be paid to the local public animal control agency that has jurisdiction over the location where the violation occurred. The bill would authorize the agency to use the moneys paid as a fine to compensate a person who incurs costs for the animal's medical care, rehabilitation, or recovery, if the owner or caretaker of the animal was the person who violated the animal abuse prohibitions described above. The bill would also require, in addition to any other penalty provided by law, a person who violates the animal abuse prohibitions described above in a rehabilitative facility for animals to pay for and successfully complete an appropriate counseling course, as determined by the court, designed to evaluate and treat behavior or conduct disorders. The bill would define "rehabilitative facility for animals" for these purposes as a facility at which medical care or rehabilitative services are provided to animals, including, but not limited to, an animal sanctuary, animal shelter, or aquarium. By increasing the penalties for existing crimes and increasing the duties of a public animal control agency relative to the use of the moneys paid as a fine, the 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 with regard to certain mandates no reimbursement is required by this act for a specified reason. With regard to any other mandates, this bill would provide that, if the Commission on State Mandates determines that the bill contains costs so mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above. This bill would declare that it is to take effect immediately as an urgency statute.
The Personal Income Tax Law allows various credits against the tax imposed by that law. This bill would, for taxable years beginning on or after January 1, 2016, and before January 1, 2021, allow a credit against that tax for amounts paid or incurred by a qualified teacher, as defined, during the school year beginning immediately prior to the taxable year for instructional materials and classroom supplies, as defined, not to exceed $250, except as provided. The bill would make related findings and declarations. The bill would require the school in which a qualified teacher works to provide a certificate certifying the hours the qualified teacher worked in a school year and the date in which the individual became a teacher. By requiring the schools to provide this certificate, the 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 bill would take effect immediately as a tax levy.
Existing law, inoperative due to a pending referendum election, would otherwise, as of July 1, 2015, prohibit stores that have a specified amount of sales in dollars or retail floor space from providing a single-use carryout bag to a customer, with specified exceptions. That law would also prohibit those stores from selling or distributing a recycled paper bag at the point of sale unless the store makes that bag available for purchase for not less than $0.10 and would allow those stores to distribute compostable bags at the point of sale only in jurisdictions that meet specified requirements and at a cost of not less than $0.10. This same law, on and after July 1, 2016, would additionally impose these prohibitions and requirements on convenience food stores, foodmarts, and entities that are engaged in the sale of a limited line of goods, or goods intended to be consumed off premises, and that hold a specified license with regard to alcoholic beverages. This inoperative law would require, on and after July 1, 2015, a reusable grocery bag sold by certain stores to a customer at the point of sale to be made by a certified reusable grocery bag producer and to meet specified requirements with regard to the bag's durability, material, labeling, heavy metal content, and, with regard to reusable grocery bags made from plastic film on and after January 1, 2016, recycled material content. Existing law, included in the bill that enacted the provisions currently inoperative due to the pending referendum election, but not included in the referendum election, and thus operative, appropriates $2,000,000 from the Recycling Market Development Revolving Loan Subaccount in the Integrated Waste Management Account to the department for the purposes of providing loans for the creation and retention of jobs and economic activity in California for the manufacture and recycling of plastic reusable grocery bags that use recycled content. Existing law, subject to the referendum election, requires the department, no later than March 1, 2018, to provide a status report to the Legislature on the implementation of all of these provisions. This bill would repeal the above provisions and related provisions. This bill would declare that it is to take effect immediately as an urgency statute.
The California Environmental Quality Act (CEQA) generally requires all state and local governmental lead agencies to prepare, or cause to be prepared by contract, and certify the completion of, an environmental impact report on any discretionary project that they propose to carry out or approve that may result in a significant effect on the environment, that is, a substantial, or potentially substantial, adverse change in the physical conditions that exist within the area that will be affected by the project. Under existing law, a housing project qualifies for an exemption from CEQA if certain requirements are met, including the requirement that the site is not located within the boundaries of a state conservancy. This bill would eliminate the requirement that the site not be located within the boundaries of a state conservancy.
This measure would proclaim January 26, 2016, as India Republic Day, and would urge all Californians to join in celebrating India Republic Day.
Existing law provides for the licensure and regulation of health facilities, including general acute care hospitals, by the State Department of Public Health. Existing law authorizes a general acute care hospital, as defined, to offer special services, including, but not limited to, emergency medical services. Existing law requires a hospital that provides emergency medical services to provide notice of the planned reduction or elimination of those services to certain entities and the public, as specified. This bill would authorize Saddleback Memorial Medical Center to operate an emergency department at its San Clemente campus, subject to specified requirements. This bill would make legislative findings and declarations as to the necessity of a special statute for the communities of San Clemente, Dana Point, and San Juan Capistrano. This bill would declare that it is to take effect immediately as an urgency statute.
