The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws. This bill, for taxable years beginning on or after January 1, 2017, and before January 1, 2022, would allow a tax credit under both laws in an amount equal to 30% of the qualified costs paid or incurred by a qualified taxpayer for any seismic retrofit construction on a qualified building, as provided. The bill would require a taxpayer, in order to be eligible for the credit, to obtain 2 certifications from the appropriate jurisdiction with authority for building code enforcement of the area in which the building is located: one prior to seismic retrofit construction that certifies that the building is an at-risk property, and a second subsequent to construction that certifies that the completed construction is seismic retrofit construction, as defined, and specifies a dollar amount of qualified costs. The bill would further require the taxpayer to provide the second certification to and apply for allocation of the credit with the Franchise Tax Board, and would require the board to allocate credits on a first-come-first-served basis. The bill would provide that the credit would have an aggregate cap under both laws of $12,000,000 for each calendar year, as provided. Existing law requires a bill that would authorize a new credit against the tax imposed by the Personal Income Tax Law or the Corporation Tax Law to contain specific goals, purposes, and objectives that the new credit will achieve and detailed performance indicators and data collection requirements for determining whether the new credit achieves these goals, purposes, and objectives. This bill would make findings specifying the goals, purposes, and objectives of the above-described tax credits and detailing the performance indicators and data collection requirements for determining whether the credits meet these goals, purposes, and objectives. This bill would take effect immediately as a tax levy.
Sponsored bills
Under existing law, the State Department of Social Services regulates the licensure and operation of child day care centers and family day care homes, and is required to inspect these centers or homes at least once every 5 years and, beginning January 1, 2017, at least once every 3 years. Existing law provides that a child day care center or family day care home is subject to an unannounced inspection by the department, and requires the department to conduct an annual unannounced inspection under specified circumstances, including when a license is on probation, and to conduct annual unannounced inspections of no less than 20%, and commencing January 1, 2017, 30% of these centers or homes that are not subject to an inspection under those specified circumstances. This bill would revise the provisions requiring the department to conduct annual unannounced inspections of a child day care center or family day care home by instead requiring the department to conduct annual unannounced inspections of no less than 20% of those centers or homes on and after January 1, 2018, and until January 1, 2019. The bill would also require, on and after January 1, 2018, and until January 1, 2019, the department to inspect each center or home at least every 2 years. Beginning January 1, 2019, the bill would require the department to conduct an annual unannounced inspection of each child day care center or family day care home.
Existing law provides for the regulation and licensure of various professions and vocations by boards within the Department of Consumer Affairs. Existing law establishes fees for initial licenses, initial temporary and permanent licenses, and original licenses for those various professions and vocations. Existing law requires that licenses issued to certain licensees, including, among others, architects, acupuncturists, dental hygienists, dentists, occupational therapists, osteopathic physicians and surgeons, registered veterinary technicians, and veterinarians, expire at 12 a.m. on either the last day of the birth month of the licensee or at 12 a.m. of the legal birth date of the licensee during the 2nd year of a 2-year term, if not renewed. This bill would, commencing July 1, 2017, require that the fees imposed on these licensees for an initial license or an original license be prorated on a monthly basis. The bill would, commencing July 1, 2017, require that the fee assessed an osteopathic physician and surgeon for license renewal be prorated on a monthly basis. This bill would incorporate additional changes in Section 1724 of the Business and Professions Code, proposed by Assembly Bill 179, that would become operative only if this bill and Assembly Bill 179 are chaptered and become effective January 1, 2016, and this bill is chaptered last. This bill would incorporate additional changes in Section 1944 of the Business and Professions Code, proposed by Senate Bill 800, that would become operative only if this bill and Senate Bill 800 are chaptered and become effective January 1, 2016, and this bill is chaptered last.
Existing law subjects an employer who is, or wishes to become, a contractor with the state for public works, or for goods or services, to various nondiscrimination requirements. Existing law authorizes requiring an employer to submit a nondiscrimination program to the Department of Fair Employment and Housing for approval and certification, prior to becoming a contractor or subcontractor with the state, as well as requiring the provision of periodic reports of contractor or subcontractor compliance with that program. This bill would enact the Equal Pay for Equal Work Act of 2015. The bill would require an employer with 100 or more employees in state, as specified, and a contract of 30 days or more, prior to becoming a contractor or subcontractor with the state, to submit a nondiscrimination program to the Department of Fair Employment and Housing and to submit periodic reports no more than annually of its compliance with that program. The bill would authorize the department to require approval and certification of the program. The bill would permit the department to require an employer with fewer than 100 employees in state or a contract of less than 30 days to submit a nondiscrimination report. The bill would require the department to define an employee for these purposes. The bill would require the nondiscrimination program to include policies and procedures designed to ensure equal employment opportunities for all applicants and employees, an analysis of employment selection procedures, and a workforce analysis, as specified. The bill would specify that its provisions are not to be construed to negate certain exemptions established by regulation that predate its enactment or to require the department to reevaluate the validity of these exemptions, as specified. The bill would make a statement of legislative findings.
Existing law provides that certain peace officers, firefighters, and other specified local public employees are entitled to a leave of absence without loss of salary while disabled by injury or illness arising out of and in the course of employment. The leave of absence is in lieu of temporary disability payments or maintenance allowance payments otherwise payable under the workers' compensation system. This bill would extend this leave of absence entitlement to lifeguards employed year round on a regular, full-time basis by the City of Oceanside. This bill would make legislative findings and declarations as to the necessity of a special statute for these employees of the City of Oceanside.
(1) The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including, for taxable years beginning on or after January 1, 2012, and before January 1, 2017, a credit for qualified taxpayers, defined as the person responsible for planting a crop, managing the crop, and harvesting the crop from the land, in an amount equal to 10% of the cost that would otherwise be included in, or required to be included in, inventory costs, as specified under federal law, with respect to the donation of fresh fruits or fresh vegetables to food banks located in California. This bill, under both laws, would expand the credit to apply to the donation of qualified donation items, defined as raw agricultural products or processed foods. The bill would expand the definition of qualified taxpayer to also include the person responsible for growing or raising a qualified donation item, or harvesting, packing, or processing a qualified donation item. The bill would modify the credit amount to instead equal 15% of the qualified value, as defined, of the qualified donation items, but not less than an amount that would otherwise be calculated and allowed under existing law. The bill would extend the operation of the credit to taxable years before January 1, 2021, and would require it to be claimed on a timely filed original return. The bill would make various conforming changes and would also make a nonsubstantive change to the personal income tax provision. (2) Existing law requires the State Department of Social Services to establish and administer the State Emergency Food Assistance Program (SEFAP) , to provide food and funding for the provision of emergency food to food banks, as provided. Existing law creates the State Emergency Food Assistance Program Account and, upon appropriation by the Legislature, would allocate the moneys in the account to SEFAP and require that those moneys be used for the purchase, storage, and transportation of food grown or produced in California and for the department's administrative costs. This bill would rename the State Emergency Food Assistance Program (SEFAP) as the CalFood Program and would rename the State Emergency Food Assistance Program Account as the CalFood Account. The bill would make other conforming changes in this regard.
Existing law establishes the practices and procedures for the issuance of an original or a renewal of a driver's license. The federal Military Selective Service Act requires specified persons to register with the federal Selective Service System. This bill would permit a person who is required to register under the federal act to consent to registration with the federal Selective Service System by affirming his consent to that registration at a specified location on his application for a driver's license. The bill would require the Department of Motor Vehicles to include specified notices on an application for an original driver's license and would require the department, at least monthly, to forward the necessary personal information required for registration to the federal Selective Service System in an electronic format. This bill would require the Department of Motor Vehicles to implement the provisions of this bill by a certain date only if federal funding in an amount sufficient to pay for implementation and first-year operating costs has been provided and the federal Selective Service System executes a memorandum of understanding with the department, 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 the California Fair Employment and Housing Act, it is unlawful to engage in specified discriminatory practices in employment or housing accommodations on the basis of certain specified characteristics, including race, creed, or national origin. Existing law defines these characteristics and other terms for purposes of the act. Under existing law, a person deputized or appointed as a reserve or auxiliary sheriff or city police officer, a reserve deputy sheriff, a reserve deputy marshal, a reserve police officer of a transit district, a reserve park ranger, a reserve harbor or port police officer, or a reserve officer of a school district, among others, by the proper authority, who is assigned specific police functions by that authority or is designated by local ordinance or resolution, and who meets specified requirements, is a peace officer. This bill would make a person deputized or appointed by the proper authority as a peace officer pursuant to the above provisions an employee for purposes of the California Fair Employment and Housing Act. The bill would also update an obsolete cross-reference.
Existing law provides that a person who solicits or agrees to engage in or engages in any act of prostitution is guilty of disorderly conduct, a misdemeanor, punishable by imprisonment in the county jail for no more than 6 months, by a fine not exceeding $1,000, or by both that fine and imprisonment. Existing law provides that if a person solicits a minor, and the person knew or should have known that the person solicited was a minor at the time of the solicitation, the violation is punishable by imprisonment in a county jail for not less than 2 days and not more than one year, or by a fine not exceeding $10,000, or both. This bill would make the fine for a person convicted of soliciting a minor mandatory and would authorize a court to exercise its discretion in setting the amount of the fine, provided that amount is not less than $3,000. This bill would require that a person convicted of soliciting a minor make restitution to the minor that includes the cost of mental health counseling for the minor. Existing law, the Sex Offender Registration Act, requires persons convicted of specified sex offenses, or attempts to commit those offenses, to register with local law enforcement agencies while residing in the state or while attending school or working in the state. Existing law requires the terms of probation or parole for all persons placed on formal probation or parole for an offense that requires registration as a sex offender to include, among other things, participation in, or completion of, a sex offender management program, as specified. Existing law requires the Department of Justice to make available to the public information concerning registered sex offenders on an Internet Web site, as specified. Existing law also authorizes a person registered as a sex offender to file an application for exclusion for the Internet Web site and establishes the requirements for exclusion. This bill would require a person who is convicted of soliciting a minor to register as a sex offender if the conviction is the person's second conviction for solicitation of a minor. This bill would require a court that grants probation to or suspends the imposition of a sentence for a person convicted of soliciting a minor to require participation in a sex offender management program as a condition of probation or the suspension of imposition of the person's sentence. This bill would require the department to make available to the public specified information regarding the person on that Internet Web site. This bill would authorize the person to apply for exclusion from the Internet Web site described above if the person has satisfied all conditions of probation or suspension of imposition of his or her sentence and has not been convicted of any other offense requiring registration as a sex offender in a 5-year period following satisfaction of those conditions.