The Corporation Tax Law imposes taxes measured by income and, in the case of a business with business income derived from or attributable to sources both within and without this state, apportions the business income between this state and other states and foreign countries in accordance with a specified 4-factor formula based on the property, payroll, and sales within and without this state, except that in the case of an apportioning trade or business that derives more than 50% of its gross business receipts from conducting one or more qualified business activities, as defined, business income is apportioned in accordance with a specified 3-factor formula. That law, for taxable years beginning on or after January 1, 2011, allows a taxpayer to apportion its business income in accordance with a single sales factor formula, except as provided, pursuant to an irrevocable annual election, as specified. That law also provides that sales of tangible personal property and sales of other than tangible personal property are in this state in accordance with specified criteria. This bill, for taxable years beginning on or after January 1, 2012, would require a taxpayer, except as provided, to apportion its business income in accordance with a single sale factor and would allow a taxpayer to annually elect to apportion business income in accordance with the 4-factor formula, as provided. This bill also would revise the rules that determine whether a taxpayer is doing business in this state and would revise the provisions that determine whether sales other than tangible personal property occur in this state, including specific provisions for cable systems or networks. This bill would require any aggregate increase in revenues derived from its provisions less a specified amount, as provided, to be deposited into the Middle Class Scholarship Fund, which the bill would establish, and, upon appropriation by the Legislature, allocate those revenues for the purpose of increasing the affordability of higher education. This bill would become operative only if a specified measure is chaptered and establishes a middle-class scholarship program. This bill would declare that it is to take effect immediately as an urgency statute.
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(1) Existing law provides for a public postsecondary education system in this state. This system consists of the University of California, the California State University, and the California Community Colleges. Existing law authorizes these institutions to require that mandatory systemwide fees, among other fees, be paid by students at these institutions. This bill would establish the Middle Class Scholarship Program under the administration of the Student Aid Commission. The bill would provide that, commencing with the 2012–13 fiscal year, undergraduate students enrolled at the University of California or the California State University would receive a scholarship grant award credit that, combined with other publicly funded student financial aid, as defined, received by an eligible student, would be 60% of the amount charged that student for mandatory systemwide fees in that fiscal year if the student meets the following conditions: annual household income does not exceed $150,000; is a resident of this state or exempt from paying nonresident tuition; files specified financial aid forms; makes timely application or applications for publicly funded student financial aid, as defined, for which he or she is eligible; and meets prescribed eligibility requirements of the Cal Grant Program, except as specified, and attains at least a 2.0 high school or community college grade point average. The bill would provide that a student whose annual household income exceeds $150,000, and who otherwise meets the requirements, would receive a scholarship grant award credit that is reduced in accordance with prescribed calculations. The bill would require, in order for students enrolled in their respective segments to remain eligible to receive financial aid under the bill, the University of California and the California State University to maintain their respective institutional need-based grant programs at a level that, at a minimum, is equivalent to the level maintained during the 2011–12 fiscal year. The bill would continuously appropriate from the General Fund $150,000,000 to the Chancellor of the California Community Colleges for allocation to community college districts based on calculations of full-time equivalent credit, to be expended, after consultation with student representatives as specified, for the provision of scholarship grants to students to reduce the impact of enrollment fees or to help cover the cost of textbooks and other educational expenses. The bill would require the Student Aid Commission to report the amount of the scholarship grant award credit for each student to the Franchise Tax Board, and to report the aggregate amount of scholarship grant award credits to the Department of Finance. The bill would authorize the Student Aid Commission to determine if sufficient funding is available for purposes of the bill in the 2012–13 fiscal year and subsequent fiscal years, and would further authorize the commission to reduce scholarships proportionately if it determines that sufficient funding is not available. (2) Existing law establishes the continuously appropriated Tax Relief and Refund Account, and provides that payments required to be made to taxpayers or other persons from the Personal Income Tax Fund are to be paid from that account. This bill, for fiscal years beginning with the 2012–13 fiscal year, would authorize an amount equal to a qualified student's scholarship grant award credit under the Middle Class Scholarship Program, as determined by the Student Aid Commission pursuant to the bill, to be refunded from the Tax Relief and Refund Account, thereby making an appropriation. (3) This bill would become operative only if AB 1500 of the 2011–12 Regular Session is chaptered. (4) This bill would declare that it is to take effect immediately as an urgency statute.
Existing law requires all rigid plastic bottles and rigid plastic containers sold in the state to be labeled with a code that indicates the resin used to produce the rigid plastic bottle or rigid plastic container. The California Integrated Waste Management Act of 1989, administered by the Department of Resources Recycling and Recovery, requires every rigid plastic packaging container, as defined, sold or offered for sale in this state to generally meet one of specified criteria. This bill would prohibit a food vendor, on and after January 1, 2016, from dispensing prepared food to a customer in a polystyrene foam food container and would define related terms. The bill would provide that a food vendor that is a school district is not required to comply with the bill's requirements until July 1, 2017, and would allow a food vendor that is a school district to dispense prepared food to a customer in a polystyrene foam food container after that date if the governing board of the school district elects to adopt a policy to implement a verifiable recycling program for polystyrene foam food containers, which would be renewable, as specified. The bill would also allow a food vendor to dispense prepared food to a customer in a polystyrene foam food container after January 1, 2016, in a city or county if the city or county elects to adopt an ordinance establishing a specified recycling program for polystyrene foam food containers, which would be operative, as specified. The bill would allow a food vendor to dispense prepared food to a customer in a polystyrene foam food container in a city or county if that food vendor demonstrates to the satisfaction of the city or county that compliance with the requirements of the bill would impose an undue economic hardship, as defined. The bill would authorize a city or county to exempt the food vendor until January 1, 2017, or for a period of not more than one year from the date of the demonstration, and would allow a food vendor to reapply for additional one-year exemptions from the bill's requirements.
This measure would designate a specified portion of State Highway Route 15 in the County of San Diego as the Tuskegee Airmen Highway. The measure would request that the Department of Transportation 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 provides that an injury of an employee arising out of and in the course of employment is generally compensable through the workers' compensation system. Existing law provides that, in the case of certain public employees, the term "injury" includes heart trouble, hernia, pneumonia, meningitis, lower back impairment, and other injuries and diseases. This bill would provide, with respect to hospital employees who provide direct patient care in an acute care hospital, that the term "injury" includes methicillin-resistant Staphylococcus aureus skin infection (MRSA skin infection) that develops or manifests itself during the period of the person's employment with the hospital. This bill would create a presumption that MRSA skin infection arises out of and in the course of the person's employment if MRSA skin infection develops or manifests as specified. This bill would prohibit attributing MRSA skin infection that develops or manifests in those cases to any disease or skin infection existing prior to that development or manifestation.
This measure would recognize, congratulate, and commend the Boy Scouts of America on its 102nd anniversary, and encourage the Boy Scouts of America to accept for membership and leadership positions qualified boys and men without discrimination on the basis of sexual orientation or religious belief.
Existing law provides for the Medi-Cal program, which is administered by the State Department of Health Care Services, under which qualified low-income individuals receive health care services. The Medi-Cal program is, in part, governed and funded by federal Medicaid Program provisions. Existing federal law authorizes a state, subject to federal approval of a state plan amendment, to offer health home services, as defined, to eligible individuals with chronic conditions. This bill would authorize the department, subject to federal approval, to create a health home program for enrollees with chronic conditions, as prescribed, as authorized under federal law. This bill would provide that those provisions shall not be implemented unless federal financial participation is available and additional state general funds are not used to fund the administration and service costs, except as specified. This bill would require the department to ensure that an evaluation of the program is completed, if created by the department, and would require that the department submit a report to the appropriate policy and fiscal committees of the Legislature within 2 years after implementation of the program.
This measure would request that the Department of Transportation erect informational signs on State Highway Route 210 in the County of Los Angeles directing motorists to the Western Prelacy of the Armenian Apostolic Church of America, consistent with the signing requirements for the state highway system and, upon receiving donations from nonstate sources sufficient to cover the cost, to erect those signs.
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 adopt a statewide greenhouse gas emissions limit equivalent to the statewide greenhouse gas emissions level in 1990 to be achieved by 2020, and to adopt rules and regulations in an open public process to achieve the maximum, technologically feasible, and cost-effective greenhouse gas emissions reductions. The act authorizes the state board to include use of market-based compliance mechanisms. Existing law requires all moneys, except for fines and penalties, collected by the state board from the auction or sale of allowances as part of a market-based compliance mechanism to be deposited in the Greenhouse Gas Reduction Fund and to be available upon appropriation by the Legislature. Under the Public Utilities Act, the Public Utilities Commission has regulatory jurisdiction over public utilities, including electrical corporations. A violation of the Public Utilities Act or any order, decision, rule, direction, demand, or requirement of the commission is a crime. This bill would require the commission to credit directly, in proportion to the increase in electricity cost, to all retail delivery customers of an electrical corporation all revenues, as specified, the electrical corporation receives as a direct result of the direct allocation of greenhouse gas allowances in proportion to the increase in electricity costs those customers incur as a result of the state board adopting a market-based compliance mechanism. Because a violation of this requirement is a crime, 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 no reimbursement is required by this act for a specified reason.