Rep. William P. Brough

The Corporation Tax Law imposes taxes upon, or measured by, income. Existing law requires the taxpayer's income to be computed under a method of accounting on the basis of which the taxpayer regularly computes its income in keeping its books and authorizes the taxpayer to use one of a specified accounting methods. This bill would make nonsubstantive changes to this provision.

Existing law makes it a felony for any person who has been convicted of a felony to own, purchase, receive, or have in his or her possession or under custody or control any firearm. Existing law generally prohibits a person who has been convicted of specified misdemeanors from owning, purchasing, receiving, possessing, or having under his or her custody or control a firearm within 10 years of the conviction. Existing law, the Safe Neighborhoods and Schools Act, enacted by Proposition 47, as approved by the voters at the November 4, 2014, statewide general election, reduced certain felonies to misdemeanors. Proposition 47 allows a person who is currently serving a sentence for a conviction of a felony who would have been guilty of a misdemeanor under the proposition to petition for a recall of sentence and permits the court to recall the felony sentence and resentence the petitioner to a misdemeanor, as specified. Proposition 47 also allows a court to designate a felony conviction of a person who has completed his or her sentence as a misdemeanor upon application. This bill would make it a public offense for a person who has had his or her felony conviction recalled and has been resentenced to a misdemeanor, or who has had a felony designated as a misdemeanor, pursuant to the above provisions, to, within 10 years of the recall and resentencing or designation, own, purchase, receive, or have in possession or under custody or control any firearm. The bill would make a violation of this provision punishable by imprisonment in a county jail not exceeding one year or in the state prison, by a fine not exceeding one thousand dollars ($1,000) , or by both that imprisonment and fine. By creating a new crime, 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, 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 would allow a deduction in computing adjusted gross income for those amounts contributed to a Coverdell education savings account, up to $750 per taxable year, as provided. 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 would instead exempt those 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 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 2016–17 fiscal year, 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 2017–18 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. 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 married couples 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 would, for taxable years beginning on and after January 1, 2016, increase this credit for a qualified renter to $428 for married couples 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, 2017, 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. The California Constitution requires the Legislature, in each fiscal year, to reimburse local governments for the revenue losses incurred by those governments in that fiscal year as a result of the homeowners' property tax exemption. 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.

(1) Existing law establishes the California State University, under the administration of the Trustees of the California State University, the University of California, under the administration of the Regents of the University of California, and the California Community Colleges, under the administration of the Board of Governors of the California Community Colleges, as the 3 segments of public postsecondary education in this state. Existing law appropriates funding, in the annual Budget Act and in other statutes, from the state General Fund for the support of these segments. Existing law also authorizes these segments to require their students to pay mandatory systemwide fees and tuition, among other costs, for matriculation at these institutions. Proposition 30, known as the Schools and Local Public Safety Protection Act of 2012, was approved by the voters at the November 6, 2012, statewide general election and, among other things, increases personal income tax and sales and use tax rates and provides revenue for public elementary and secondary schools and community colleges. This bill would express a finding and declaration of the Legislature, and express the intent of the Legislature, relating to the enactment of Proposition 30 by the voters and to the provision of funding to the California State University, the University of California, and the California Community Colleges. The bill, from the 2015–16 fiscal year to the 2018–19 fiscal year, inclusive, would prohibit mandatory systemwide fees or tuition charged to students of the California State University from exceeding the level of the mandatory systemwide fees or tuition charged to students of the California State University for the 2014–15 fiscal year. The bill, from the 2015–16 fiscal year to the 2018–19 fiscal year, inclusive, would prohibit the mandatory systemwide fees charged to students of the California Community Colleges from increasing beyond the level of the mandatory systemwide fees charged to students of the California Community Colleges for the 2014–15 fiscal year. The bill, from the 2015–16 fiscal year to the 2018–19 fiscal year, inclusive, would prohibit the mandatory systemwide fees or tuition charged to students of the University of California from exceeding the level of the mandatory systemwide fees or tuition charged to students of the University of California for the 2014–15 fiscal year. (2) Existing law prohibits a campus of the California State University, or the Chancellor of the California State University, or both, from approving a student success fee before January 1, 2016. Existing law requires, during the 2014–15 fiscal year, the chancellor to conduct a review of the California State University Student Fee Policy relating to student success fees and to recommend to the Trustees of the California State University changes to the fee policy. This bill, commencing with the 2015–16 fiscal year, would prohibit the imposition of a student success fee at a campus of a segment of public postsecondary education unless the student success fee is approved by a favorable vote of 2 3 "?> a majority of those students voting at an election of the student body held at that campus within the preceding 48 months. (3) This bill would declare that it is to take effect immediately as an urgency statute.

The Corporate Income Tax Law, in conformity with federal income tax laws, exempts voluntary employees' beneficiary associations from state income taxes imposed by that law. This bill would make a nonsubstantive change to this provision.

Existing law imposes various taxes and fees that are administered by the State Board of Equalization, the Franchise Tax Board, and the Employment Development Department. Existing law authorizes these state agencies to impose fines and penalties for violations of those laws imposing the tax or fee. Under existing law, if the Director of Employment Development finds that any employer, in submitting facts concerning the termination of a specified claimant's employment concerning unemployment compensation, among other things, willfully makes a false statement or representation, the director is required to assess a penalty against the employer of that claimant in a specified amount. This bill would authorize the State Board of Equalization, the Franchise Tax Board, and the Employment Development Department to waive any fine or penalty for violations of the laws that impose a tax or fee, assessed against a small business, as defined, within its first 120 days of operation if certain requirements are met.

The Economic Revitalization Act establishes the Governor's Office of Business and Economic Development, also known as "GO-Biz," to serve the Governor as the lead entity for economic strategy and the marketing of California on issues relating to business development, private sector investment, and economic growth. The Bergeson-Peace Infrastructure and Economic Development Bank Act establishes the Infrastructure and Economic Development Bank within GO-Biz to, among other things, assist in the promotion of economic development throughout the state. This bill would enact the Small Business Technical Assistance Act of 2015, within the bank under the direction of GO-Biz to, among other things, serve as the lead state entity for overseeing the state's participation with the federal California Small Business Development Center Program, the Women's Business Center program, the Veteran Business Outreach Center program, the Service Corps of Retired Executives (SCORE) , and the Procurement Technical Assistance Cooperative Agreement program. The bill would also recognize those federal programs, and would authorize GO-Biz or any other state entity to contract with a federal small business technical assistance center. The bill would require the State Chair of the California Small Business Development Center Leadership Council, or the contract lead for any of the other federal small business technical assistance centers, to report specific information to GO-Biz relating to any year that state funds are appropriated to support the California Small Business Development Center Program or any of the other federal small business technical assistance center programs, and would, in turn, require the director of GO-Biz or the contract lead for any of the other small business technical assistance centers to provide that report to the Legislature and post the report on the GO-Biz's Internet Web site. The bill would also require the state chair, as a condition of accepting state funds, to allow access to other information about those federal programs under certain conditions. The bill would make legislative findings and declarations in this regard.

Existing law establishes the Department of Veterans Affairs and designates the Secretary of Veterans Affairs as the chief administrative officer of the department. Existing law also establishes the California Veterans Board, and requires the board to advise the department and secretary on policies for operations of the department. Existing law provides for veterans programs, including the veterans farm and home purchase programs, and provides for veterans homes. This bill would create the office of Internal Audits for Veterans Affairs, the chief auditor of which would be subject to the direction of the secretary within the department. The bill would require the chief auditor to be appointed by the Governor, subject to Senate confirmation. The chief auditor would be responsible for reviewing and investigating, at the request of the secretary or other members of senior management of the department, the operations and financial condition of each California veterans home, each veterans farm and home purchase program, and other department programs and functions. Beginning January 1, 2017, and each year thereafter, the bill would require the chief auditor to submit a summary report to the board and the appropriate committees of the Legislature providing information about the office's activities and recommendations that lead to departmental efficiencies and improvements. The bill would authorize the chief auditor to receive communications from any individual who believes he or she may have information that warrants a review or investigation of a veterans program. The bill would require the chief auditor to establish a toll-free telephone number to report alleged wrongdoing regarding veterans programs. The bill would repeal the provisions described above on January 1, 2020. Existing constitutional provisions require that a statute that limits the right of access to the meetings of public bodies or the writings of public officials and agencies be adopted with findings demonstrating the interest protected by the limitation and the need for protecting that interest. This bill would make legislative findings to that effect.