The Personal Income Tax Law authorizes various credits against the taxes imposed by that law, including a credit for qualified renters in the amount of $120 for married couples filing joint returns, heads of household, and surviving spouses if adjusted gross income is $50,000, as adjusted, or less, and in the amount of $60 for other individuals if adjusted gross income is $25,000, as adjusted, or less. This bill would, for taxable years beginning on and after January 1, 2016, and before January 1, 2020, increase this credit for a qualified renter to $140 for married couples filing joint returns, heads of household, and surviving spouses and to an amount equal to $70 for other individuals. This bill would take effect immediately as a tax levy.
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Existing law requires the court to consider and give due weight to the wishes of a child in making an order granting or modifying custody or visitation, if the child is of sufficient age and capacity to form an intelligent preference as to custody or visitation. Existing law also requires the court to permit a child who is 14 years of age or older to address the court regarding custody or visitation, unless the court determines that doing so is not in the child's best interests. This bill, commencing July 1, 2017, would instead require the court to permit a child who is 10 years of age or older, of his or her own volition, to address the court regarding custody or visitation, unless the court determines that doing so is not in the child's best interests. The bill would require the court to determine whether the child is addressing the court of his or her own volition and to provide the child with an age-appropriate form developed by the Judicial Council that explains to the child specified information prior to the child addressing the court regarding custody or visitation. The bill, commencing January 1, 2017, would require the Judicial Council, no later than July 1, 2017, to develop this age-appropriate form.
The Personal Income Tax Law, in modified conformity with federal income tax laws, allows various exclusions from gross income, and allows various deductions in computing the income that is subject to the taxes imposed by that law, including miscellaneous itemized deductions that are allowed only to the extent that the aggregate amount of those deductions exceeds 2% of adjusted gross income. This bill, upon appropriation of specified funds by the Legislature, on and after January 1, 2017, and before January 1, 2019, would allow a deduction, not to exceed specified amounts, of the amount a qualified taxpayer, as defined, contributed in any taxable year to a homeownership savings account and would exclude from gross income any income earned on the moneys contributed to a homeownership savings account. The bill would provide that a qualified taxpayer may withdraw amounts from a homeownership savings account to pay for qualified homeownership savings expenses defined as expenses paid or incurred in connection with the purchase of a principal residence, which is defined by reference to a federal law and includes a mobilehome. The bill would provide that any amount withdrawn from that account that is not used for these expenses would be included as income for that taxpayer. The bill would define various terms for its purposes. This bill would take effect immediately as a tax levy.
The Personal Income Tax Law authorizes various credits against the taxes imposed by that law, including a credit for qualified renters in the amount of $120 for married couples filing joint returns, heads of household, and surviving spouses if adjusted gross income is $50,000, as adjusted currently to $76,518, or less, and in the amount of $60 for other individuals if adjusted gross income is $25,000, as adjusted currently to $38,259, or less. This bill, for taxable years beginning on and after January 1, 2016, instead would increase this credit for a qualified renter to $200 for married couples filing joint returns, heads of household, and surviving spouses, and to $100 for other individuals. This bill would take effect immediately as a tax levy.
Under existing law, a state agency is authorized to apply to the Department of Motor Vehicles (DMV) to sponsor a specialized license plate program, and the DMV is required to issue those license plates if the agency meets certain requirements. Existing law also requires the DMV to charge specified fees for certain services related to the issuance of those plates. This bill would require the State Department of Health Care Services to apply to the DMV to sponsor a mental health awareness license plate program, and would require the DMV to issue the license plates if the department meets certain requirements. The bill would also establish the Mental Health Awareness Fund in the State Treasury and would require the revenue generated from the license plates, as specified, to be deposited in the fund for use, upon appropriation by the Legislature to the department, for mental health awareness and education.
This measure would proclaim the month of April 2016 as Black April Memorial Month.
This measure would recognize the month of April 2016 as Citrus Strong Month for the purpose of celebrating California's vibrant citrus industry and the benefits it provides to the state's environment, economy, and people, and to affirm that California is citrus strong.
This measure would designate the month of April 2016 as Sexual Assault Awareness Month, and would recognize April 27, 2016, as Denim Day California.
This measure would recognize the week of April 11 to April 17, 2016, inclusive, as Cambodian Genocide Memorial Week.
Existing provisions of the California Constitution provide that the University of California constitutes a public trust, and require that the university be administered by the Regents of the University of California, a corporation in the form of a board, with full powers of organization and government, subject to legislative control only for specified purposes. These provisions require that corporation to have all the powers necessary or convenient for the effective administration of its trust. This measure would require the regents to act in the best interests of the people of California and to honor their fiduciary duty to California residents who aspire to attend the University of California by ensuring that priority in admissions is given to applicants who are California residents.