The Personal Income Tax Law authorizes various deductions in computing income that is subject to tax under that law. This bill, for taxable years beginning on or after January 1, 2019, would allow a deduction in computing adjusted gross income 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. The bill, for taxable years beginning on or after January 1, 2019, would 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. The bill would make these provisions operative on the effective date of any budget measure specifically appropriating funds to the Franchise Tax board for its costs to administer these provisions. This bill would take effect immediately as a tax levy.
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(1) 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 approve a statewide greenhouse gas emissions limit equivalent to the statewide greenhouse gas emissions level in 1990 to be achieved by 2020 and to ensure that statewide greenhouse gas emissions are reduced to at least 40% below the 1990 level by 2030. The act requires the state board to prepare and approve a scoping plan for achieving the maximum technologically feasible and cost-effective reductions in greenhouse gas emissions and to update the scoping plan at least once every 5 years. This bill would require the state board to report to the appropriate policy and fiscal committees of the Legislature to receive input, guidance, and assistance before adopting guidelines and regulations implementing the scoping plan and a regulation ensuring statewide greenhouse gas emissions are reduced to at least 40% below the 1990 level by 2030. This bill would require the state board, no later than January 1, 2019, and in conjunction with specified stakeholders, to report to the Legislature on the need for increased education, career technical education, job training, and workforce development in ensuring that statewide greenhouse gas emissions are reduced to at least 40% below the 1990 level no later than December 31, 2030, and as a result of the scoping plan, as specified. (2) The act authorizes the state board to include the use of market-based compliance mechanisms in implementing the act. This bill would establish the Compliance Offsets Protocol Task Force for the purpose of investigating, analyzing, and providing guidance to the state board in approving new offset protocols for a market-based compliance mechanism with a priority on the development of new urban offset protocols, as specified. The bill would require the state board, in conjunction with the task force, to develop a multitiered incentive system for compliance offset credits, as specified.
Existing law creates the Department of Finance and provides that the department has general powers of supervision over all matters concerning the financial and business policies of the state. This bill would enact the Homeless Relief Act of 2017. The bill would appropriate $500,000,000 from the General Fund to the Department of Finance for expenditure for the purpose of relieving homelessness in this state, to be allocated to local continuums of care based on a formula developed by the Department of Housing and Community Development.
Existing sales and use tax laws impose taxes on retailers measured by 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, measured by sales price. Those laws partially exempt from those taxes, until July 1, 2018, the gross receipts from the sale of, and the storage, use, or other consumption of, specified tangible personal property purchased for use by a qualified person, as defined, to be used primarily in manufacturing or other processes, and in research and development. Consumables with a useful life of less than one year do not qualify for exemption, and useful life is defined by reference to state income or franchise taxes. This bill, on and after January 1, 2018, and before July 1, 2028, would additionally define useful life by reference to manufacturer or other warranties, maintenance contracts, and normal replacement as established by industry or business practices, would additionally exempt from those taxes special purpose buildings and foundations used for the generation, production, storage, or distribution, as defined, of electric power, and would expand the definition of qualified person to include, among others, a person primarily engaged in the business of electric power generation. The bill would declare the intent of the Legislature to enact legislation that would improve the state's sales and use tax incentives to promote a stronger California economy by securing a greater share of the high-paying, high-skilled jobs in manufacturing and research and development. This bill would take effect immediately as a tax levy.
Existing law, as amended by the DNA Fingerprint, Unsolved Crime and Innocence Protection Act, Proposition 69, approved by voters at the November 2, 2004, general election requires a person who has been convicted of a felony offense to provide buccal swab samples, right thumbprints, and a full palm print impression of each hand, and any blood specimens or other biological samples required for law enforcement identification analysis. Existing law imposes these requirements regardless of when the crime charged or committed became a qualifying offense. Proposition 69 may be amended by a statute that is passed by a majority vote if the amendments are consistent with, and further the purposes of, the proposition. This bill would amend Proposition 69 by additionally requiring persons convicted of specified misdemeanors, including, among others, assault with a deadly weapon and sexual battery, to provide buccal swab samples, right thumbprints, and a full palm print impression of each hand, and any blood specimens or other biological samples required for law enforcement identification analysis. By imposing additional duties on local law enforcement agencies to collect and forward these samples, this bill would impose a state-mandated local program. This bill would find and declare that it is consistent with, and furthers the purposes of, Proposition 69. 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 requires farm labor contractors to be licensed by the Labor Commissioner and to comply with specified employment laws applicable to farm labor contractors. Existing law authorizes the commissioner to establish and maintain a Farm Labor Contractor Special Enforcement Unit within the Division of Labor Standards Enforcement office in Fresno of the Department of Industrial Relations for the hiring of additional agents to enforce those specified employment laws as provided. Existing law requires the commissioner to ensure that the Fresno office has suitable facilities and sufficient personnel for the examination and licensing of farm labor contractors and for the processing of complaints against farm labor contractors or any agent of a farm labor contractor. This bill would additionally require the commissioner to ensure that the office maintained in Fresno has sufficient resources for those examination, licensing, and complaint processing purposes.
Existing law prohibits committing a battery upon another person. Violation of this prohibition is punishable as a misdemeanor or felony, depending on the extent of injury. Under existing law, there is a penalty enhancement for a battery committed against a peace officer who is engaged in the performance of his or her duties. Existing law defines "hate crime" as a criminal act committed, in whole or in part, because of actual or perceived characteristics of the victim, including, among other things, race, religion, disability, and sexual orientation. Under existing law, that definition applies unless an explicit provision of law or the context clearly requires a different meaning. Existing law provides punishments for hate crimes that range from misdemeanors with specified penalties to felonies with additional terms of one to 3 years in state prison, depending on the underlying criminal act and other circumstances. Existing law requires, with conditions, the Attorney General to direct local law enforcement agencies to report specified information relative to hate crimes to the Department of Justice. Local law enforcement entities are required by existing law to provide a brochure on hate crimes to victims of these crimes and to the public, and the Department of Fair Employment and Housing is required by existing law to revise those brochures as needed and to provide those brochures to local law enforcement agencies upon request. This bill would make any criminal act, except the crime of resisting, delaying, or obstructing an officer, committed in whole or in part because of the victim's status as a peace officer, as defined, a hate crime. By expanding the scope of an existing crime, this bill would impose a state-mandated local program. By expanding the information that law enforcement agencies report to the Department of Justice and disseminate to crime victims and the public, this bill imposes 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 with regard to certain mandates no reimbursement is required by this act for a specified reason. With regard to any other mandates, this bill would provide that, if the Commission on State Mandates determines that the bill contains costs so mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.
Existing law, the Electronic Communications Privacy Act, prohibits a government entity, as defined, from compelling the production of, or access to, electronic communication information or electronic device information, as defined, without a search warrant, wiretap order, order for electronic reader records, or subpoena issued pursuant to specified conditions, except for emergency situations, as defined. That law also specifies the conditions under which a government entity may access electronic device information by means of physical interaction or electronic communication with the device, such as pursuant to a search warrant, wiretap order, or consent of the owner of the device. This bill would additionally specify that a government entity may access electronic device information by means of physical interaction or electronic communication with the device where the owner or authorized possessor of the device is a pupil enrolled in kindergarten or any of grades 1 to 12, inclusive, and the government entity seeking access to the device is a local educational agency, as defined, or an individual authorized to act for or on behalf of a local educational agency seeking a pupil's electronic device information or a pupil's electronic communication information when investigating alleged or suspected pupil misconduct pursuant to specified provisions.
Under existing law, the Emergency Medical Air Transportation Act, a penalty of $4 is imposed upon every conviction for a violation of the Vehicle Code, or a local ordinance adopted pursuant to the Vehicle Code, other than a parking offense. Existing law requires the county or the court that imposed the fine to transfer the moneys collected pursuant to this act to the Emergency Medical Air Transportation Act Fund. Under existing law, the assessment of these penalties will terminate on January 1, 2018, and any moneys unexpended and unencumbered in the Emergency Medical Air Transportation Act Fund on June 30, 2019, will transfer to the General Fund. Existing law repeals the Emergency Medical Air Transportation Act on January 1, 2020. This bill would extend the dates of the Emergency Medical Air Transportation Act, so that the assessment of the penalties will terminate commencing January 1, 2028, and any moneys unexpended and unencumbered in the Emergency Medical Air Transportation Act Fund on June 30, 2029, will transfer to the General Fund. The bill would extend the operation of the Emergency Medical Air Transportation Act until January 1, 2030.
The Cal Grant Program establishes Cal Grant C awards, which may be used only for institutional fees, and other costs, as specified, for occupational or technical training in a course of not less than 4 months, under the administration of the Student Aid Commission. The program requires the commission to give priority in granting Cal Grant C awards to students pursuing occupational or technical training in areas that meet at least 2 criteria. This bill, among other things, would (1) rename these awards the Competitive Cal Grant C awards, (2) set the maximum Competitive Cal Grant C award amount at $2,462 for tuition and fees and $547 for certain other costs, (3) establish an additional Competitive Cal Grant C award in an annual amount not to exceed $2,462 for community college students for occupational and technical training to cover access costs, training-related costs, and tuition and fees, and (4) establish a Cal Grant C Entitlement award for access costs for community college students who are enrolled in a for-credit certificate or credential instructional program that is less than one academic year in length and that is an occupational or technical training program identified by the commission, as specified.