Existing sales and use tax laws impose taxes on retailers measured by the 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, and provides various exemptions from those taxes. Existing law exempts from those taxes, on and after July 1, 2014, and before January 1, 2019, the gross receipts from the sale of, and the storage, use, or other consumption of, qualified tangible personal property purchased by a qualified person for use primarily in manufacturing, processing, refining, fabricating, or recycling of property, as specified; qualified tangible personal property purchased for use by a contractor for specified purposes, as provided; and qualified tangible personal property purchased for use by a qualified person to be used primarily in research and development, as provided, and until January 1, 2021, the gross receipts from the sale of, and the storage, use, or other consumption of, qualified tangible personal property purchased by a qualified person for those purposes for use within a designated census tract or a former enterprise zone. Existing law specifies that this exemption does not apply to local sales and use taxes, transactions and use taxes, and specified state taxes from which revenues are deposited into the Local Public Safety Fund, the Education Protection Account, the Local Revenue Fund, the Fiscal Recovery Fund, or the Local Revenue Fund 2011. This bill would extend the application of the exemption from January 1, 2019, to July 1, 2022, and eliminate the requirement that, after January 1, 2019, the qualified tangible personal property purchased by a qualified person for those purposes for use within a designated census tract or a former enterprise zone. The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including hiring credits within the specified economic development areas, and a hiring credit for taxpayers, other than those allowed a credit with respect to operating in the specified economic development areas. This bill would, under both laws for taxable years beginning on or after January 1, 2014, and before January 1, 2021, revise the definitions of "qualified full-time employee," "qualified taxpayer," and "small business" for the credit against those taxes for portions of the wages paid by a taxpayer, engaged in a trade or business within a designated census tract, as defined, or an economic development area, to certain full-time employees who provide services for that taxpayer in connection with that trade or business. This bill would additionally expand the definition of "qualified wages" for qualified full-time employees within a designated pilot area, as provided. Existing law also allows a credit against tax under both laws for each taxable year beginning on or after January 1, 2014, and before January 1, 2025, in an amount as provided in a written agreement between the Governor's Office of Business and Economic Development and the taxpayer, agreed upon by the California Competes Tax Credit Committee, and based on specified factors, including the number of jobs the taxpayer will create or retain in the state and the amount of investment in the state by the taxpayer. Existing law limits the aggregate amount of credits allocated to taxpayers to a specified sum per fiscal year. This bill would make specifications regarding the fiscal year allocation under these provisions of credit amounts and the taxable years for which the allocated amounts may be claimed as a credit allowed to taxpayers. This bill would also restate the carryover period of certain tax credits that were amended by AB 93 of the 2013–14 Regular Session and the operation of existing law with respect to those carryover credits. This bill would make the operation of its modifications and revisions contingent on the enactment of AB 93 of the 2013–14 Regular Session, as specified. This bill would declare that it is to take effect immediately as an urgency statute.
Sponsored bills
This measure would designate the month of April 2013 as Sexual Assault Awareness Month, would recognize April 24, 2013, as Denim Day California, and would encourage everyone to wear jeans on that day to help communicate the message that there is no excuse for, and never an invitation to commit, rape.
This measure would declare the Legislature's support for adjusting the boundary of the Yosemite National Park to include an approximately 1,575 acre area adjacent to the southwest boundary of the park, further bounded by the Sierra National Forest, and owned by 2 landowners who have expressed their desire to add that area to the park to protect the integrity of the Yosemite National Park and the Sierra National Forest. This measure would urge the United States Congress to act expeditiously in adjusting the boundary of the park.
This measure would proclaim May 2013 as Motorcycle Safety Awareness Month in California.
(1) Existing law, the 2011 Realignment Legislation addressing public safety and related statutes, requires that certain specified felonies be punished by a term of imprisonment in a county jail for 16 months, or 2 or 3 years, and provides for postrelease community supervision by county officials for persons convicted of certain specified felonies upon release from prison or county jail. As part of the realignment of public safety services to local agencies, existing law establishes the Local Revenue Fund 2011 into which specified tax revenues are deposited and are continuously appropriated for the provision of public safety services, as defined. This bill, the 2013 Realignment Legislation addressing justice reinvestment, would establish the Realignment Reinvestment Fund in the State Treasury as a continuously appropriated fund. The bill would require the Director of Finance, in consultation with the Legislative Analyst, to annually calculate the net savings to the state for the prior fiscal year and an estimate of the net current fiscal year savings resulting from the 2011 Realignment Legislation addressing public safety, as specified. The bill would require the Controller to transfer $819,857,000 from the General Fund to the Realignment Reinvestment Fund for the 2013–14 fiscal year, thereby making an appropriation. The bill would, beginning in the 2014–15 fiscal year, and each fiscal year thereafter, require the Controller to transfer an amount equal to the estimate of net current fiscal year savings resulting from the 2011 Realignment Legislation addressing public safety, adjusted by the difference between the preceding year's estimate and the calculated prior fiscal year net savings, thereby making an appropriation. The bill would require the Controller to annually allocate moneys in the Realignment Reinvestment Fund, no later than September 1 of each year, to each county for deposit in the county's Realignment Reinvestment Services Account proportionally, based on the average daily population of realigned offenders under each county's supervision for the preceding fiscal year. The bill would require the Controller to consult with the Board of State and Community Corrections to determine the average daily population for each county. The bill would require a Realignment Reinvestment Services Account to be established in each county treasury. The bill would require the moneys to implement a comprehensive, locally run, supplemental community-based corrections plan, as specified. The bill would require the supplemental community-based corrections plan to be developed by each county's local Community Corrections Partnership and to be voted on by an executive committee of each county's Community Corrections Partnership, as specified. The bill would deem the supplemental community-based corrections plan accepted by the county board of supervisors unless the board rejects the plan by a 45 vote. The bill would require each county or city and county to annually report to the county board of supervisors and the Board of State and Community Corrections on the programs funded pursuant to these provisions, as specified. By imposing additional duties on local officials, this bill would impose a state-mandated local program. The bill would require the Director of Finance, in consultation with the Legislative Analyst, to develop a yearly estimate of the cost avoidances expected to be realized by the Department of Corrections and Rehabilitation that are a result of the 2011 Realignment Legislation, and would require the director to report those estimates to the Legislature, as provided. The bill would require that moneys allocated from a Realignment Reinvestment Services Account be expended exclusively for purposes of the bill's provisions. The bill would require that funds received pursuant to its provisions be expended or encumbered no later than June 30 the following year, and would require unspent moneys to be remitted for deposit in the Realignment Reinvestment Fund. (2) 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.
This measure would recognize the week of March 17, 2013, to March 23, 2013, inclusive, as National Agriculture Week, and would designate March 20, 2013, as California Agriculture Day.
This measure would proclaim the month of March, each year, as Prescription Drug Abuse Awareness Month and encourage all citizens to participate in prevention programs and activities and to pledge to "Spread the Word ... One Pill Can Kill."
This measure would urge the federal government, including the Department of Homeland Security and the General Services Administration, to fund necessary improvements at the San Ysidro, Calexico, and Otay Mesa Ports of Entry.
Existing law establishes the Dealers' Record of Sale Special Account in the General Fund with moneys in the account available upon appropriation by the Legislature. Existing law requires the Attorney General to establish and maintain an online database to be known as the Prohibited Armed Persons File, sometimes referred to as the Armed Prohibited Persons System, to cross-reference persons who have ownership or possession of a firearm with those who are prohibited from owning or possessing a firearm. This bill would appropriate $24,000,000 from the Dealers' Record of Sale Special Account to the Department of Justice to address the backlog in the Armed Prohibited Persons System, thereby making an appropriation. The bill would require the department to report to the Joint Legislative Budget Committee regarding ways the backlog in the Armed Prohibited Persons System has been reduced or eliminated, as specified. The bill would make related findings and declarations. This bill would declare that it is to take effect immediately as an urgency statute.
This measure would recognize the contributions of the aerospace industry to the history, economy, security, and educational system of California, its communities, and its citizens by proclaiming the month of March 2013 as California Aerospace Month.