This measure would proclaim January 26, 2015, as India Republic Day, and would urge all Californians to join in celebrating India Republic Day.
Under existing law, boards within the Department of Consumer Affairs license and regulate persons practicing various healing arts, professions, vocations, and businesses. Existing law requires these boards to establish eligibility and application requirements, including examinations, to license, certificate, or register each applicant who successfully satisfies applicable requirements. This bill would require each board, as defined, to complete within 45 days the application review process with respect to each person who has filed with the board an application for issuance of a license, and to issue, within those 45 days, a license to an applicant who has successfully satisfied all licensure requirements, as specified. The bill would also require each board to offer each examination the board provides for licensure, a minimum of 6 times per year, unless the board uses a national examination. The bill would also authorize a person who has satisfied the educational requirements of the licensing act of which he or she seeks licensure to immediately apply for and take the professional examination required for licensure regardless of whether his or her application for licensure is then pending with the board for which he or she seeks licensure.
Existing law provides for the county administered In-Home Supportive Services (IHSS) program, under which qualified aged, blind, and disabled persons are provided with services in order to permit them to remain in their own homes and avoid institutionalization. Existing law authorizes services to be provided under the IHSS program either through the employment of individual providers, a contract between the county and an entity for the provision of services, the creation by the county of a public authority, or a contract between the county and a nonprofit consortium. Under existing law, a person is prohibited from providing or receiving payment for providing services for 10 years following conviction for, or incarceration following conviction for specified crimes, including fraud against a government health care or supportive services program. Existing law, subject to provisions authorizing waivers and exemptions, also prohibits a person from providing or receiving payment for providing services for 10 years following a conviction for, or incarceration following a conviction for, a serious or violent felony, a felony for which registration as a sex offender is required, or a felony misuse of CalFresh funds. This bill would repeal the provisions that authorize a waiver or exemption from the 10-year exclusion for a person who has committed a serious or violent felony, a felony for which registration as a sex offender is required, or a felony misuse of CalFresh funds.
This measure would urge the President and the Internal Revenue Service (IRS) to comply with all requests related to congressional inquiries related to IRS misconduct in a full and transparent manner, and ensure that all government employees are made available for questions relating to the application of tax exempt status for religious organizations. This measure would also urge the appointment of an independent counsel to investigate the actions of the IRS.
Existing law imposes an annual minimum franchise tax, except as provided, on every corporation incorporated in this state, qualified to transact intrastate business in this state, or doing business in this state. Existing law exempts a corporation that incorporates or qualifies to do business in this state from the payment of the minimum franchise tax in its first taxable year. Existing law imposes an annual tax in an amount equal to the minimum franchise tax on every limited partnership, limited liability company and limited liability partnership doing business in this state. In addition, existing law requires every limited partnership that has filed a certificate with the Secretary of State and every foreign limited partnership that has registered with the Secretary of State, every limited liability company if the articles of organization have been accepted by, or a certificate of registration has been issued by, the Secretary of State, and every registered limited liability partnership and every foreign limited liability partnership that has registered with the Secretary of State, to pay an annual tax in an amount equal to the minimum franchise tax. This bill would reduce that minimum franchise or annual tax in the 2nd taxable year, for a new corporation, and the first taxable year for a new limited partnership, new limited liability partnership, and new limited liability company that is a small business, which is defined as a business entity with gross receipts of $5000 or less, as specified. This bill would take effect immediately as a tax levy.
This measure would designate a specified portion of State Highway Route 99 from the Fresno/Tulare County line to the Mountain View Avenue Overcrossing in the County of Fresno as the CHP Officers Brian Law and Juan Gonzalez Memorial Highway. The measure would also request the Department of Transportation to determine the cost of appropriate signs showing this special designation and, upon receiving donations from nonstate sources covering that cost, to erect those signs.
Existing law, the California High-Speed Rail Act, creates the High-Speed Rail Authority to develop and implement a high-speed rail system in the state. Existing law, the Safe, Reliable High-Speed Passenger Train Bond Act for the 21st Century, approved by the voters as Proposition 1A at the November 4, 2008, general election, provides for the issuance of $9 billion in general obligation bonds for high-speed rail purposes and $950 million for other related rail purposes. Article XVI of the California Constitution requires measures authorizing general obligation bonds to specify the single object or work to be funded by the bonds and further requires a bond act to be approved by a 23 vote of each house of the Legislature and a majority of the voters. This bill would provide that no further bonds shall be sold for high-speed rail purposes pursuant to the Safe, Reliable High-Speed Passenger Train Bond Act for the 21st Century, expect as specifically provided with respect to an existing appropriation for high-speed rail purposes for early improvement projects in the Phase I blended system. The bill, subject to the above exception, would require redirection of the unspent proceeds received from outstanding bonds issued and sold for other high-speed rail purposes prior to the effective date of these provisions, upon appropriation, for use in retiring the debt incurred from the issuance and sale of those outstanding bonds. The bill, subject to the above exception, would also require the net proceeds of other bonds subsequently issued and sold under the high-speed rail portion of the bond act to be made available, upon appropriation, to fund projects in the State Transportation Improvement Program, the State Highway Operation and Protection Program, and the state's freight plan. The bill would make no changes to the authorization under the bond act for issuance of $950 million for rail purposes other than high-speed rail. These provisions would become effective only upon approval by the voters at the next statewide general election. This bill would declare that it is to take effect immediately as an urgency statute.
Existing law provides for the regulation and licensure of various professions and vocations. Existing law requires that licenses issued to certain licensees, including, among others, architects, acupuncturists, dental hygienists, dentists, occupational therapists, physical therapists, physicians and surgeons, psychologists, 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 require that the fee for an initial temporary or permanent license, or an original license, as specified, imposed pursuant to these provisions be prorated on a monthly basis, but would authorize a board or committee, as applicable, to impose an additional fee to cover the reasonable costs of issuing an initial or original license that expires in less than 12 months, as specified. The bill would limit the total amount of the prorated fee and the additional fee imposed for an initial or original license that expires in less than 12 months to 12 of the fee for an initial or original license, as specified. The bill would incorporate additional changes to Section 1724 of the Business and Professions Code made by SB 1416 that would become operative if both bills are chaptered on or before January 1, 2015, and this bill is chaptered last.
The Personal Income Tax Law allows various deductions in computing the income that is subject to the tax imposed by that law. This bill would allow, for taxable years beginning on or after January 1, 2015, as a deduction any income earned or received by a taxpayer that is attributable to a taxpayer's status as a partner in or sole proprietor of a qualified business, as defined, for the first 5 consecutive taxable years in which the business is a qualified business. Existing law generally imposes a minimum franchise tax of $800, except as provided, on every corporation incorporated in this state, qualified to transact intrastate business in this state, or doing business in this state, and an annual tax in an amount equal to the minimum franchise tax on every limited partnership, limited liability partnership, and limited liability company registered, qualified to transact business, or doing business in this state, as specified. Existing law requires every limited liability company subject to the annual tax to pay annually to this state a fee equal to specified amounts based upon total income from all sources reportable to this state. This bill would exempt from the minimum franchise tax every corporation incorporated in this state on or after January 1, 2015, for the first 5 consecutive taxable years during which the corporation does business within this state. This bill would also exempt from the annual tax every limited partnership, limited liability partnership, and limited liability company that files a specified form with the Secretary of State on or after January 1, 2015, as specified, for the first 5 consecutive taxable years during the time that entity does business within the state. This bill would additionally exempt a limited liability company that files a specified form with the Secretary of State on or after January 1, 2015, from the fee equal to specified amounts for the first 5 consecutive taxable years that the limited liability company does business within this state. The Corporation Tax Law, in modified conformity with federal income tax laws, exempts various types of organizations from state income taxes imposed by that law. This bill would exempt a corporation that incorporates under the laws of this state on or after January 1, 2015, for the first 5 consecutive taxable years that it does business within this state. Under existing law, a corporation that is a small business solely owned by a deployed member of the United States Armed Forces is not subject to the minimum franchise tax when the owner is deployed and the corporation meets certain requirements. Existing law makes these provisions inoperative for taxable years beginning on or after January 1, 2018. This bill would instead make these provisions inoperative for taxable years beginning on or after January 1, 2019. This bill would take effect immediately as a tax levy.
This measure would urge the President to remove any financial oversight responsibilities of the Internal Revenue Service with regard to the administration of the federal Patient Protection and Affordable Care Act and instead have those duties transferred to a separate board, created by and accountable to Congress.
