(1) The Sales and Use Tax Law imposes a tax 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. That law provides various exemptions from those taxes. On and after March 1, 2012, this bill would provide partial exemptions equal to specified percentages of state sales and use taxes imposed at a combined rate of 5% for the sale of, and the storage, use, or other consumption in this state of, tangible personal property, as defined, purchased for use by a qualified person, as defined, primarily in any stage of manufacturing, processing, refining, fabricating, or recycling of tangible personal property; in research and development; to maintain, repair, measure, or test specified tangible personal property; and by a contractor for use in a construction contract with a qualified person, as specified. The bill would require the Franchise Tax Board and the State Board of Equalization to provide specified information to the Director of Finance and would require the director to make certain determinations regarding whether this act has caused or will cause a net increase or decrease in the amount of revenues and to correspondingly increase or decrease the exemption to certain taxpayers that received only a limited exemption, as specified. The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing law authorizes districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which conforms to the Sales and Use Tax Law. Exemptions from state sales and use taxes are incorporated in these laws. This bill would specify that this exemption does not apply to local sales and use taxes and transactions and use taxes. (2) The Personal Income Tax Law imposes taxes based upon taxable income. That law also allows specified credits, exemptions, and exclusions, and imposes an alternative minimum tax with respect to certain items of tax preferences. This bill would, for taxable years beginning on or after January 1, 2012, exclude from taxable income under this law an amount equal to 10% of the business income of a taxpayer, not to exceed $5,000, as specified, but would require the amount excluded to be included as an item of tax preferences for purposes of the alternative minimum tax. (3) The Personal Income Tax Law allows a standard deduction, as defined, in computing the income subject to tax. This bill would, for taxable years beginning on or after January 1, 2012, increase the standard deduction by 27%, as specified. (4) The Corporation Tax Law imposes taxes measured by income at a rate of 8.84%, as specified. The Corporation Tax Law imposes a minimum franchise tax of $800, except as provided, on every corporation incorporated in this state, qualified to transact intrastate business in this state, or doing business in this state, and a tax in an amount equal to the minimum franchise tax on every limited liability company registered, qualified to transact business, or doing business in this state, as specified. This bill would, for taxable years beginning on and after January 1, 2012, reduce that rate to 8.34% on the amount of net income that is less than or equal to $50,000 for the taxable year, except as specified. The bill would reduce the annual minimum franchise tax to $750 for taxable years beginning on or after January 1, 2012. (5) The Corporation Tax Law imposes taxes measured by income and, in the case of a business with income derived from or attributable to sources both within and without this state, apportions the 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 have that income apportioned 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 and intangible personal property are in this state in accordance with specified criteria. This bill would, for taxable years beginning on or after January 1, 2012, revise the rules which determine whether a taxpayer is doing business within this state, revise the provisions which determine whether specific sales occur in this state, and require a taxpayer, except as provided, to apportion its income in accordance with a single sales factor. (6) This bill would include a change in state statute that would result in a taxpayer paying a higher tax the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature. (7) The California Constitution authorizes the Governor to declare a fiscal emergency and to call the Legislature into special session for that purpose. Governor Schwarzenegger issued a proclamation declaring a fiscal emergency, and calling a special session for this purpose, on December 6, 2010. Governor Brown issued a proclamation on January 20, 2011, declaring and reaffirming that a fiscal emergency exists and stating that his proclamation supersedes the earlier proclamation for purposes of that constitutional provision. This bill would state that it addresses the fiscal emergency declared and reaffirmed by the Governor by proclamation issued on January 20, 2011, pursuant to the California Constitution. (8) This bill would take effect immediately as a tax levy.
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(1) Existing law establishes the California State University, under the administration of the Trustees of the California State University, as one of the segments of public postsecondary education in the state. This bill would prohibit, on or after January 1, 2012, the Trustees of the California State University from entering into, or renewing, a contract that provides for a compensation increase for any administrator of more than 10% using General Fund moneys in the fiscal year during which the contract is executed, relative to the immediately past contract for that same position, if in that same fiscal year there has been a tuition or fee increase. (2) The California Constitution authorizes the Governor to declare a fiscal emergency and to call the Legislature into special session for that purpose. Governor Schwarzenegger issued a proclamation declaring a fiscal emergency, and calling a special session for this purpose, on December 6, 2010. Governor Brown issued a proclamation on January 20, 2011, declaring and reaffirming that a fiscal emergency exists and stating that his proclamation supersedes the earlier proclamation for purposes of that constitutional provision. This bill would state that it addresses the fiscal emergency declared and reaffirmed by the Governor by proclamation issued on January 20, 2011, pursuant to the California Constitution.
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, human immunodeficiency virus, 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, as defined, that the term "injury" includes a bloodborne infectious disease, as defined, or methicillin-resistant Staphylococcus aureus (MRSA) that develops or manifests itself during the period of the person's employment with the hospital. This bill would further create a disputable presumption that the above injury arises out of and in the course of the person's employment if it develops or manifests as specified.
This measure would recognize the 10th anniversary of the September 11, 2001 attacks as a day of solemn commemoration.
Existing law, the Cortese-Knox-Hertzberg Local Government Reorganization Act of 2000, sets forth the procedures for incorporations and changes of organizations of cities, including procedures for disincorporation. This bill would provide that every city with a population of less than 150 people as of January 1, 2010, would be disincorporated into that city's respective county as of 91 days after the effective date of the bill, unless a county board of supervisors determines, by majority vote within the 90-day period following enactment of these provisions, that continuing such a city within that county's boundaries would serve a public purpose if the board of supervisors determines that the city is in an isolated rural location that makes it impractical for the residents of the community to organize in another form of local governance. The bill would also require the local agency formation commission within the county to oversee the terms and conditions of the disincorporation of the city, as specified. The bill would become operative only if AB 781 of the 2011–12 Regular Session is enacted.
Existing law provides for the regulation of health care practitioners, as defined. Existing federal law requires a written report of the results of each mammography examination and requires a summary of that report to be sent to the patient within a specified time period. This bill would require, under specified circumstances, a health care practitioner who performs a mammography examination to include in the summary of the written report sent to the patient a specified notice on breast density. The bill would repeal these provisions on January 1, 2018.
(1) Existing law establishes the California School Finance Authority, and authorizes the authority to issue revenue bonds to finance a single or series of projects or financing of working capital for a single or several participating parties, defined as a school district, charter school, county office of education, or community college district that undertakes the financing or refinancing of a project or of working capital, or a joint venture school facility construction project. This bill would authorize the authority to issue revenue bonds to refinance those projects. (2) The Charter Schools Act of 1992 (Charter Schools Act) specifies the procedures for the submission, review, and approval or denial of a petition to establish a charter school. The Charter Schools Act limits the duration of charters to a period not to exceed 5 years and authorizes the chartering authority to grant one or more subsequent renewals for an additional period of 5 years. The Charter Schools Act prescribes the requirements a charter school must meet in order to have its charter renewed, including a requirement that a charter school that has been in operation for 4 years satisfy at least one of several specified criteria regarding academic performance. This bill would change the criteria a charter school is required to meet in order to have its charter renewed. The bill would authorize a charter school not meeting the renewal criteria to apply to the State Board of Education for a determination of academic eligibility for the renewal of its charter by submitting supporting evidence to the state board and the Superintendent of Public Instruction. The bill would require the charter school to submit a copy of the application and supporting evidence to its charter authorizer. The bill would require the Superintendent and authorize the charter authorizer to make a recommendation to the state board on the application. The bill would require the state board to issue a positive determination of academic eligibility if the state board finds that the charter school clearly demonstrates that the academic performance of the school's pupils builds an expectation that the pupils will continue to improve academically and have the opportunity to be successful in college or career. A charter renewal based on a determination of academic eligibility would be granted for only 3 years. The bill also would make a conforming change. (3) Existing law establishes the Charter School Facility Grant Program to provide assistance with facility rent and lease costs for pupils in charter schools, and states the intent of the Legislature that not less than $18,000,000 annually be appropriated for purposes of the program. Eligibility for a grant is based on the percentage of pupils who are eligible for free and reduced-price meals and are enrolled in the charter school or reside in the attendance area of, or are enrolled in, the public elementary school where the charter school is physically located. Eligible schools receive up to $750 per unit of average daily attendance for a maximum of 75% of the annual facilities rent and lease costs for the charter school. Funds appropriated for purposes of the program are prohibited from being apportioned for units of average daily attendance generated through nonclassroom-based instruction, as defined, or for a school that does not comply with conditions or limitations set forth in regulations adopted by the state board. This bill would increase the amount eligible schools receive to $800 per unit of average daily attendance. The bill would require eligibility for this grant program to be expanded if funds remain after charter schools that meet the existing free and reduced-price meals threshold are funded. The bill would remove the prohibition against funding for units of average daily attendance that do not comply with conditions or limitations set forth in regulations, and would allow eligibility to be expanded, as specified, for charter schools that generate units of average daily attendance through nonclassroom-based instruction if the school operates facilities that provide direct instruction and support to enrolled pupils. The bill would require a charter school offering nonclassroom-based instruction and applying for funding to identify in apportionment reports the proportion of time pupils in the school are scheduled to receive classroom-based instruction.
(1) The State Teachers' Retirement Law (STRL) establishes the Defined Benefit Program of the State Teachers' Retirement System, which provides a defined benefit to members of the system based on final compensation, credited service, and age at retirement, subject to certain variations. STRL also establishes the Defined Benefit Supplement Program, which provides supplemental retirement, disability, and other benefits, payable either in a lump-sum payment, an annuity, or both to members of the State Teachers' Retirement Plan. STRL defines creditable compensation for these purposes as remuneration that is payable in cash to all persons in the same class of employees, as specified, for performing creditable service. This bill would revise the definition of creditable compensation for these purposes and would identify certain payments, reimbursements, and compensation that are creditable compensation to be applied to the Defined Benefit Supplement Program. The bill would prohibit one employee from being considered a class. The bill would revise the definition of compensation with respect to the Defined Benefit Supplement Program to include remuneration earnable within a 5-year period, which includes the last year in which the member's final compensation is determined, when it is in excess of 125% of that member's compensation earnable in the year prior to that 5-year period, as specified. The bill would prohibit a member who retires on or after January 1, 2013, who elects to receive his or her retirement benefit under the Defined Benefit Supplement Program as a lump-sum payment from receiving that sum until 180 days have elapsed following the effective date of the member's retirement. (2) Existing law permits a retired member of STRS to perform specified activities as an employee of an employer in the system, as an employee of a 3rd party, or as an independent contractor within the California public school system, but prohibits the member from making contributions to the retirement fund or accruing service credit based on compensation earned from that service. Existing law conditions this authorization on a variety of factors including limitations on the rate of pay of the member and the total amount of compensation. Existing law prohibits compensation, in this regard, for a member who is below normal retirement age for the first 6 months after retirement for service. This bill would apply the prohibition described above to employees retiring on or after January 1, 2013, for the first 180 days after retirement for service. The bill, beginning January 1, 2013, and until June 30, 2014, would exclude from that postretirement compensation limitation up to $2,500 of compensation earned by a member who retired for service and returned to work during the first 180 days after retirement as a substitute employee, as specified, if other conditions are met. (3) Existing law establishes the Cash Balance Benefit Program, administered by the Teachers' Retirement Board, as a separate benefit program within the State Teachers' Retirement Plan in order to provide a retirement plan for persons employed to perform creditable service for less than 50% of full-time service. Existing law provides that the normal form of benefit under the program is a lump-sum payment, after which further benefits are not payable. This bill would permit the board to assess penalties for late and improper adjustments on contributions in connection with the Cash Balance Benefit Program. The bill would prohibit a member who retires on or after January 1, 2013, from receiving the lump-sum payment under the program until 180 days have elapsed following the effective date of the member's termination of employment. (4) The Public Employees' Retirement Law (PERL) establishes the Public Employees' Retirement System, which is administered by its board of administration, and which provides a defined benefit to its members based on age at retirement, service credit, and final compensation. PERL defines compensation earnable and other related terms for purposes of calculating a member's retirement allowance. PERL requires employers and contracting agencies participating in the system to provide notice to the board of the change of status of a member. This bill would require a participating employer and contracting agencies to immediately notify the board of a change that may affect a member's payrate for purposes of compensation earnable and would authorize the board to assess a reasonable fee upon an employer that fails to do so. The bill would authorize the board to assess a reasonable amount to cover the cost of audit, adjustment, or correction, if it determines that an employer knowingly failed to comply with requirements regarding the reporting of compensation. The bill would specify that payrate means, among other things, the member's monthly base pay, would connect payrate to publicly available pay schedules, and would establish requirements for computation of the payrate of a member for a leave without pay. The bill would prescribe a process for determining if specific compensation items are special compensation. The bill would prohibit a person who retires on or after January 1, 2013, from being employed in any capacity by the state, the University of California, a school employer, or a contracting agency until that person has been separated from service for a period of at least 180 days, subject to existing exceptions, unless the employee is subject to a collectively bargained early retirement plan with the California State University in effect prior to January 1, 2013. The bill also would make additional related changes and would make a statement of legislative findings. This bill would provide that its provisions would become operative on July 1, 2012, except as specified.
Existing law provides for state mental hospitals for the care, treatment, and education of the mentally disordered, including Napa State Hospital and Metropolitan State Hospital. These hospitals are under the jurisdiction of the State Department of Mental Health. Existing law, prior to admission to Napa State Hospital or the Metropolitan State Hospital, requires the department to evaluate patients committed under specified sections of the Penal Code. Existing law requires a patient determined to be a high-security risk to be treated in the department's most secure facilities, and other patients to be treated near the patient's community, as specified. This bill would delete these provisions governing evaluation and treatment, and instead require a risk evaluation, as specified, upon commitment to any state hospital, of a patient who is being committed pursuant to any provision of the Penal Code.
This measure would urge the President and the Congress of the United States to enact federal legislation to modernize the federal Toxic Substances Control Act of 1976 by strengthening chemical management through specified policy reforms.