The Personal Income Tax Law authorizes various deductions in computing income that is subject to tax under that law. This bill would, for taxable years beginning on and after January 1, 2012, allow a deduction in connection with health savings accounts in conformity with federal law. In general, the deduction would be an amount equal to the aggregate amount paid in cash during the taxable year by, or on behalf of, an eligible individual, as defined, to a health savings account of that individual, as provided. This bill would, for taxable years beginning on and after January 1, 2012, also provide related conformity to that federal law with respect to the allowance of rollovers from Archer Medical Savings Accounts, health flexible spending arrangements, or health reimbursement accounts to a health savings account, and penalties in connection therewith. This bill would take effect immediately as a tax levy.
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The Vehicle License Fee Law, in lieu of any ad valorem property tax upon vehicles, imposes an annual license fee for any vehicle subject to registration in this state in the amount of 1% of the market value of that vehicle, as provided, for a specified amount of time. Existing law, operative until June 30, 2011, also imposes an additional tax to the vehicle license fee equal to 0.15% of the market value of specified vehicles, as determined by the Department of Motor Vehicles, to be deposited in the General Fund and transferred to the Local Safety and Protection Account, a continuously appropriated fund. This bill would appropriate $506,400,000 from the General Fund to be deposited in the Local Safety and Protection Account, as specified. This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.
Existing law provides that no handgun ammunition vendor, as defined, shall sell, offer for sale, or display for sale, any handgun ammunition in a manner that allows that ammunition to be accessible to a purchaser without the assistance of the vendor or employee thereof. Existing law requires, subject to exceptions, commencing February 1, 2011, that handgun ammunition vendors obtain a thumbprint and other information from ammunition purchasers, as specified. Existing law provides, subject to exceptions, that commencing February 1, 2011, the delivery or transfer of ownership of handgun ammunition may only occur in a face-to-face transaction, with the deliverer or transferor being provided bona fide evidence of identity of the purchaser or other transferee. Violations of any of the above provisions are misdemeanors, some with specified penalties. This bill would repeal these provisions and make related conforming and technical changes.
Existing law regulates persons engaged in the business of garment manufacturing. Existing law provides that certain persons, including persons who engage solely in that part of the business engaged solely in cleaning, alteration, or tailoring, are not subject to those regulations. This bill would provide that persons who engage solely in the alteration, by any means or method, of the appearance of garments previously shipped by a garment manufacturer as ready-to-wear apparel are also not subject to the regulations pertaining to garment manufacturing.
Existing law punishes persons who have been previously convicted of specified motor vehicle violations with imprisonment in the state prison for 2, 3, or 4 years, or by a fine of $10,000, or by both that fine and imprisonment. These violations include certain felony grand thefts of a motor vehicle. This bill would apply those provisions to a person who has previously been convicted of one or more misdemeanor violations. The bill would also prohibit a person subject to punishment under the above provisions for previously having been convicted of 2 or more of the above offenses from being granted probation, except in unusual cases in which the court finds that the interests of justice would best be served by probation. By expanding the scope of a crime, the bill would impose a state-mandated local program. Existing law makes it a felony for a person to unlawfully take or steal, as described, an ambulance or a distinctively marked vehicle of a law enforcement agency or fire department, while the vehicle is on an emergency call and this fact is known to the person, or for a person to take a vehicle that has been modified for the use of a disabled veteran or any other disabled person and that displays a distinguishing license plate or placard and this fact is known or should reasonably have been known to the person. This bill would delete the requirements that the status of the vehicle, as an ambulance, law enforcement agency or fire department vehicle, or vehicle of a disabled veteran or other person, be known to the person. The bill would additionally remove the requirement, with respect to a law enforcement agency or fire department vehicle, that the vehicle be in use on an emergency call. The bill would also provide enhanced prison sentences for persons who steal a motor vehicle under specified circumstances. By expanding the scope of existing crimes, 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 no reimbursement is required by this act for a specified reason.
The Sales and Use Tax Law imposes a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. That law provides various exemptions from those taxes. The bill would exempt from those taxes, on and after January 1, 2014, and before January 1, 2020, the gross receipts from the sale of, and the storage, use, or other consumption of, qualified tangible personal property purchased by a qualified person for use primarily in the manufacturing process, as specified, for use in research and development, as specified, or for use in air pollution mitigation, as provided. This bill would also exempt the gross receipts from the sale of, and the storage, use, or other consumption of, qualified tangible personal property purchased for use by a contractor for specified purposes. This bill would require the Legislative Analyst's Office to complete and distribute a report to the Legislature on the effect of this exemption by January 1, 2019. The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing law authorizes districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which conforms to the Sales and Use Tax Law. Exemptions from state sales and use taxes are incorporated into these laws. This bill would specify that this exemption does not apply to local sales and use taxes, transactions and use taxes, and specified state taxes from which revenues are deposited into the Local Public Safety Fund, the Local Revenue Fund, or the Fiscal Recovery Fund. This bill would take effect immediately as a tax levy.
Existing law authorizes certain members of the Public Employees' Retirement System, the State Teachers' Retirement System, and county, city, and district retirement systems that have adopted specified provisions, to make additional contributions to the retirement system and receive up to 5 years of additional retirement service credit for time that does not qualify for public service, as specified. The bill would repeal the provisions that authorize these additional contributions and service credit, and would make related technical changes.
(1) Existing law requires the governing board of each school district to approve, on or before September 15 of each year, in a format prescribed by the Superintendent of Public Instruction, an annual statement of all receipts and expenditures of the district for the preceding fiscal year. Existing law further requires that this annual statement be filed, along with an annual statement of receipts and expenditures required of each charter school, with the county superintendent of schools, and that copies of these statements be transmitted to the Superintendent of Public Instruction. Existing law authorizes the governing board of a school district to print and distribute in pamphlet form an annual financial statement of the receipts and expenditures of the district. This bill would require the governing board of a school district to prepare and maintain a monthly public record of all expenditures of the district, and specify information to be included about each item of expenditure. The bill would require the governing board to make this public record available for public viewing by posting it on the Internet Web site of the district, and updated at least once every 30 calendar days. The bill would require the public record to include an explanation of any codes, acronyms, or abbreviations used to identify a payee or expenditure. The bill would also require that the public record not include any information that could be used to identify an individual employee. Because the bill would impose new duties on a school district, it would constitute a state-mandated local program. (2) 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 Meyers-Milias-Brown Act, the Ralph C. Dills Act, the provisions commonly referred to as the Educational Employment Relations Act, and the Higher Education Employer-Employee Relations Act each provide for the representation of state or local public employees by recognized employee organizations, and provide that the scope of this representation includes negotiations concerning wages, hours, and other terms and conditions of employment between the state or local public employer and representatives of those employee organizations. This bill would exclude matters relating to pension benefits from the scope of representation of public employees by recognized employee organizations, and would thereby prohibit these employee organizations from negotiating pension benefits with public employers, except for the amount of employee contributions to the pension plans.
Existing law creates the Public Employees' Retirement System which provides a defined benefit to its members based on age at retirement, service credit, and final compensation. This bill would require the Board of Administration of the Public Employees' Retirement System to create a hybrid retirement plan for public employees who become members on or after January 1, 2012, that offers a defined contribution plan and defined benefit plan for retirement for service and a defined benefit plan for retirement for disability or for death. The bill would prohibit those plans from creating a vested property right for the member with respect to any employer contributions before retirement, as specified. The bill would prohibit those members from being eligible to enroll in the defined benefit plan for retirement for service that existed before January 1, 2012.