The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including a credit for a percentage of specified research expenses. These laws, in modified conformity, apply the provisions of the Internal Revenue Code, relating to the election of alternative incremental credit. These laws provide that the provisions of the Internal Revenue Code relating to election of alternative simplified credit shall not apply. This bill, for taxable years beginning on or after January 1, 2016, would not apply the provisions of the Internal Revenue Code relating to the election of alternative incremental credit. This bill, for taxable years beginning on or after January 1, 2016, and before January 1, 2021, would apply the provisions of the Internal Revenue Code relating to election of alternative simplified credit in modified conformity, and for taxable years beginning on or after January 1, 2016, would apply the provisions of the Internal Revenue Code, relating to the inclusion of qualified research expenses and gross receipts of an acquired person and aggregation of expenditures. This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature. This bill would take effect immediately as a tax levy.
Sponsored bills
This measure would proclaim the month of January 2016 as Human Trafficking Awareness Month, encourage all Californians to become educated about human trafficking and work to eradicate these criminal practices within and beyond our borders, and encourage Members of the Legislature, as well as organizations, businesses, and individuals, to host or sponsor and attend community events in order to bring visibility and support to efforts made by nongovernmental organizations to recognize and combat human trafficking.
Existing law provides for the diversion of specified criminal offenders in alternate sentencing and treatment programs. Existing law authorizes the court, with the consent of the defendant and a waiver of the defendant's speedy trial right, to postpone prosecution, either temporarily or permanently, of a misdemeanor and place the defendant in a pretrial diversion program, if the defendant was, or currently is, a member of the United States military and if he or she may be suffering from sexual trauma, traumatic brain injury, post-traumatic stress disorder, substance abuse, or mental health problems as a result of his or her military service. This bill would require superior courts to develop and implement veterans courts for eligible veterans of the United States military with the objective of, among other things, creation of a dedicated calendar or a locally developed collaborative court-supervised veterans mental health program or system that leads to the placement of as many mentally ill offenders who are veterans of the United States military, including those with post-traumatic stress disorder, traumatic brain injury, military sexual trauma, substance abuse, or any mental health problem stemming from military service, in community treatment as is feasible and consistent with public safety. The bill would make a related statement of legislative intent. This bill would require a county and court stakeholders to utilize a collaborative process to develop a plan for a veterans court that satisfies the bill's requirements. The bill would require a veterans court to be administered by a veterans court team led by a judicial officer to preside over the court, and would require that other members of the veterans court team, to the extent feasible, include, but not be limited to, a prosecutor, a public defender, a county mental health liaison, a substance abuse liaison, a county veterans' service officer, a probation officer, and a Veterans Administration social worker to assist the court with screening veterans court candidates for eligibility and suitability in Veterans Administration funded programs. The bill would require the veterans court team to determine the frequency of ongoing reviews of the progress of the offender in community treatment in order to ensure the offender adheres to the treatment plan as recommended, remains in treatment, and completes treatment. By increasing the duties of local officials, the bill would impose a state-mandated local program. The bill would authorize a superior court, in order to satisfy the bill's requirements, to partner with another superior court in the same county or a superior court in a neighboring county to provide access to a veterans court if that veterans court satisfies the bill's requirements. 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.
Existing law authorizes a school district or school to provide a comprehensive program in first aid or cardiopulmonary resuscitation training, or both, to pupils and employees in accordance with specified guidelines. Existing law establishes a list of courses that a pupil in a school district is required to complete in grades 9 to 12, inclusive, in order to receive a diploma of graduation from high school, including 2 courses in physical education unless exempted. This bill would require, commencing with the 2017–18 academic year, the governing board of a school district, and the governing body of a charter school, offering instruction to pupils in grades 9 to 12, inclusive, to provide instruction on performing cardiopulmonary resuscitation and the use of an automated external defibrillator as part of a physical education course or another course required for graduation, as provided. The bill would also make conforming changes to a related code section. By imposing additional requirements on school districts and charter schools, 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.
Existing law provides that a city or county may apply for, and the Director of State Planning and Research is required to grant, a reasonable extension of time for the preparation and adoption of all or part of the city's or county's general plan, if the legislative body of the city or county makes any one of 6 specified findings. This bill would make nonsubstantive changes to the law authorizing the above extension.
Existing sales and use tax laws impose taxes 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, and provides various exemptions from the taxes imposed by those laws. This bill would exempt from those taxes the gross receipts from the sale of, and the storage, use, or other consumption of, tangible personal property sold by, or purchased from, a retailer that is a small business, as defined, on the Saturday following Thanksgiving beginning in 2016. 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 and transactions and use taxes. This bill would take effect immediately as a tax levy. However, the provisions of this act shall become operative on January 1, 2016.
Existing law provides for the Medi-Cal program, which is administered by the State Department of Health Care Services and under which qualified low-income persons receive health care benefits. The Medi-Cal program is, in part, governed and funded by federal Medicaid provisions. Existing law provides for a schedule of benefits under the Medi-Cal program and provides for specified services, including various mental health services. Existing federal law, the Protecting Access to Medicare Act of 2014, requires the United States Secretary of Health and Human Services to, among other things, award, no later than January 1, 2016, planning grants to states for the purpose of developing proposals to participate in time-limited demonstration programs to improve mental health services provided by certified community behavioral health clinics to Medi-Cal beneficiaries. This bill would require the department to apply to the United States Secretary of Health and Human Services to be selected as a participating state in the time-limited demonstration program to receive enhanced federal matching funds for mental health services provided by certified community behavioral health clinics if the department applies for, and is awarded, a planning grant to develop its proposal to participate in the demonstration program. The bill would require the department to work with counties and other stakeholders in developing its proposal. The bill would also require the proposal to require that counties may not be selected to participate unless they include plans to redirect a portion of the funds currently used to match federal funds to providing increased housing opportunities for individuals with severe mental illnesses, as specified.
Existing law provides a procedure for the appointment of a conservator for a person who is determined to be gravely disabled as a result of a mental disorder or an impairment by chronic alcoholism, and requires an officer, including a county public guardian or a county mental health program, to conduct a conservatorship investigation and render a written report to the court of his or her investigation. Under existing law, a professional person in charge of an agency providing comprehensive evaluation or a facility providing intensive treatment for a gravely disabled person may recommend a conservatorship for that person, and the agency is required to disclose any records or information that may facilitate an investigation. Existing law requires the officer providing conservatorship investigation, when he or she concurs with the recommendation of the professional person or facility, to petition the superior court in the patient's county of residence for a conservatorship. Existing law also provides for the establishment of a conservatorship for a person who is unable to properly provide for his or her personal needs or is substantially unable to manage his or her finances. This bill would authorize the court, if a conservatorship has already been established under the Probate Code, and after a hearing attended by the conservatee, unless he or she waives presence, and the conservatee's counsel, to order an investigation from the officer providing conservatorship investigation if the court, in consultation with a licensed physician or psychologist, as specified, providing comprehensive evaluation or intensive treatment, determines, in a specified proceeding, that the conservatee may be gravely disabled as a result of a mental disorder or impairment by chronic alcoholism and is unwilling to accept, or is incapable of accepting, treatment voluntarily. The bill would also require the court to appoint counsel to a conservatee if he or she cannot afford counsel. The bill would require the officer providing conservatorship investigation to petition the superior court in the patient's county of residence to establish conservatorship if he or she concurs with the conservatorship investigation order of the court, and to file a copy of his or her report with the court. The bill would require a conservator to disclose any records or information that may facilitate the investigation. The bill would also make conforming changes. By expanding the duties of the county officer providing conservatorship investigation, 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, 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.
Under existing law, the Veterinary Medical Board licenses and regulates veterinarians and the practice of veterinary medicine. It is unlawful for any person to practice veterinary medicine in this state unless he or she holds a valid, unexpired, and unrevoked license issued by the board, except under specified circumstances. Existing law requires the registration of all premises where veterinary medicine, veterinary dentistry, or veterinary surgery is being practiced. Existing law also requires these premises, and all instruments, apparatus, and apparel used in connection with those practices, to be kept clean and sanitary at all times, and to conform to those minimum standards established by the board. Existing law makes it a misdemeanor to violate these provisions regulating the practice of veterinary medicine. This bill would exempt from the premises registration requirements a temporary shelter that is established to provide care and shelter to animals displaced by a state of emergency, if specified requirements are met, and would authorize the Veterinary Medical Board to inspect a temporary shelter. The bill would require, within 30 calendar days after the temporary shelter ceases operations, the party responsible for the temporary shelter to file a report with the board containing specific information.