The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including a credit against those taxes for taxable years beginning on or after January 1, 2011, in an amount equal to an applicable percentage of either 20% or 25%, respectively, of the qualified expenditures, as defined, attributable to the production of a qualified motion picture in California, or, where the qualified motion picture is a television series that relocated to California or is an independent film, as provided. Existing law imposes specified duties on the California Film Commission related to the administration of the credits, including a requirement to allocate the tax credits until July 1, 2017, and limits the aggregate amount of credits that may be allocated to qualified motion pictures in any fiscal year to $100,000,000 through the 2016–17 fiscal year. Existing law, for taxable years beginning on or after January 1, 2011, in lieu of the credits authorized under the Personal Income Tax Law and the Corporation Tax Law for qualified motion pictures described above, also allows a credit against qualified state sales and use taxes, as provided. Existing law provides for a tentative minimum tax and further provides that, except for specified credits, no other credit shall reduce the tax imposed below the tentative minimum tax. This bill would establish similar credits under the Personal Income Tax Law and the Corporation Tax Law for taxable years beginning on or after January 1, 2016, to be allocated by the California Film Commission on or after July 1, 2015, and before July 1, 2020. This bill would, as compared to the existing tax credits, extend the scope of the credits for a qualified motion picture to the applicable percentage of qualified expenditures up to $100,000,000, would extend the credit to qualified expenditures for television pilot episodes, and would determine an applicable percentage of 25% or 20% for qualified expenditures, with an additional credit amount available, as specified. This bill would limit the aggregate amount of these new credits to be allocated in each fiscal year to up to $330 million, and would, subject to a computation and ranking of applicants based on the jobs ratio, as defined, require the California Film Commission to allocate credit amounts subject to specified categories of qualified motion pictures. This bill would, for taxable years beginning on or after January 1, 2016, in lieu of the credits authorized under the Personal Income Tax Law and the Corporation Tax Law for qualified motion pictures described above, allow a credit against qualified state sales and use taxes, as provided. This bill would also require the Legislative Analyst's Office to prepare reports related to the effectiveness and administration of the qualified motion picture credit under the Sales and Use Tax Law, the Personal Income Tax Law, and the Corporation Tax Law. This bill would, for taxable years, beginning on or after January 1, 2016, additionally allow the credit under the Corporation Tax Law for qualified expenditures for the production of qualified motion pictures to reduce the tentative minimum tax. This bill would also make findings and declarations related to the entertainment industry, and would urge the United States Department of Commerce and the International Trade Commission to investigate and impose sanctions on specified motion picture productions and elements of production to combat unfair and illegal competition. Existing constitutional provisions require that a statute that limits the right of access to the meetings of public bodies or the writings of public officials and agencies be adopted with findings demonstrating the interest protected by the limitation and the need for protecting that interest. This bill would make legislative findings to that effect. The bill would state that its provisions are severable. This bill would incorporate additional changes in Section 23036 of the Revenue and Taxation Code, proposed by AB 2754, to be operative only if AB 2754 and this bill are both chaptered and become effective on or before January 1, 2015, and this bill is chaptered last. This bill would take effect immediately as a tax levy.
Sponsored bills
Under existing law, certain property is exempted from enforcement of money judgments. Existing law permits the spouse of a judgment debtor to claim an exemption in the case of community property, whether or not the spouse is also a judgment debtor under the judgment. This bill would also permit a domestic partner to claim an exemption in the case of community property.
Existing law provides that the California Workforce Investment Board is responsible for assisting the Governor in the development, oversight, and continuous improvement of California's workforce investment system. Existing law requires the board to assist the Governor in targeting resources to specified industry sectors and providing guidance to ensure that services reflect the needs of those sectors. This bill would additionally require the board to assist the Governor in the development of an annual workforce metrics dashboard that measures the state's human capital investments in workforce development and that provides, among other things, a status report on credential attainment, training completion, degree attainment, and participant earnings from workforce education and training programs. The bill would also authorize the State Department of Education to collect the social security numbers of adults participating in adult education programs for these purposes, as specified. This bill would also require the Employment Development Department, among other things, to aggregate data, which the bill would require to be provided by participating workforce program partners, and to report this data to the board to assist the board in producing the annual workforce metrics dashboard, as specified.
Existing unemployment insurance law requires all standard information employee pamphlets provided by the Employment Development Department concerning unemployment and disability insurance programs to be printed in English and separately in Spanish, or both. This bill would instead require those pamphlets to be printed in English and the 7 other most commonly used languages among participants in each program. This bill would require the department to make pages on its Internet Web site that provide information regarding applying for, and receiving, unemployment insurance benefits available in the 7 languages, other than English, most commonly used by unemployment insurance applicants and claimants. Existing unemployment insurance law requires the Employment Development Department to pay unemployment compensation benefits to unemployed individuals meeting specified requirements. This bill would require the Director of Employment Development to periodically review policies and practices used to determine eligibility for and the amount of benefits in the unemployment insurance program, as specified, and report to the Legislature the results of the first review on or before July 1, 2015. Existing law prohibits an unemployed individual from being disqualified for benefits solely on the basis that he or she is a student. This bill would prohibit an unemployed individual who is meeting specified requirements and is certifying for continued unemployment compensation from being scheduled for a determination of eligibility for a week in which the individual commenced or is participating in a training or education program and has notified the Employment Development Department of the training or education program. This bill would permit the department to schedule and conduct a determination of eligibility if the department determines that the commencement of, or the ongoing participation in, a training or education program conflicts with the eligibility requirements for unemployment compensation. Because this bill would make changes to existing eligibility requirements for unemployment compensation benefits that would result in additional amounts being payable from the Unemployment Fund, a continuously appropriated fund, the bill would make an appropriation. Existing law requires claims for unemployment compensation to be made in accordance with authorized regulations of the director. This bill would require a continued claim for unemployment benefits to be submitted within a specified period. It would also prohibit an unemployed individual from being disqualified for unemployment compensation benefits solely on the basis that the continued claim was submitted within a specified period.
Existing law authorizes the Department of Motor Vehicles (DMV) to issue specialty license plates, including environmental license plates and specified special environmental design license plates. Under existing law, a state agency is authorized to apply to the DMV to sponsor a specialized license plate program, and the DMV is required to issue those license plates if the agency meets certain requirements. The DMV is required to charge specified fees for certain services related to the issuance of those plates. Existing law establishes the Breast Cancer Control Account in the Breast Cancer Fund, and requires that funds in that account, upon appropriation by the Legislature, be allocated for the provision of early breast cancer detection services for uninsured and underinsured women. This bill would require the State Department of Health Care Services to apply to sponsor a breast cancer awareness license plate program, and would require the DMV to issue the license plates if the State Department of Health Care Services meets certain requirements. The bill would authorize the State Department of Health Care Services to accept and use donated artwork from California artists for the license plate. The bill would require the revenue generated from the license plates, as specified, to be deposited in the Breast Cancer Control Account in the Breast Cancer Fund. This bill would declare that it is to take effect immediately as an urgency statute.
Existing law authorizes the Department of Motor Vehicles (DMV) to issue specialty license plates, including environmental license plates and specified special environmental design license plates. Under existing law, a state agency is authorized to apply to the DMV to sponsor a specialized license plate program, and the DMV is required to issue those license plates if the agency meets certain requirements. This bill would require the State Department of Public Health to apply to the DMV to sponsor a specialized license plate that promotes awareness of kidney disease.
This measure would declare November 8, 2014, as California Solar Professionals Day.
This measure would urge the National Football League (NFL) to join with the Legislature and numerous organizations in calling for a name change for the Washington, D.C. NFL team, and calls upon the owners of NFL teams based in California to urge the owner of the Washington, D.C. NFL team and the NFL Commissioner to change the team mascot.
This measure would declare November 2014 as Diabetes Awareness Month.
This measure would recognize the month of October 2014 as Filipino American History Month and the 427th anniversary of the first presence of Filipinos in the continental United States.