The Personal Income Tax Law authorizes various credits against the taxes imposed by that law, including a credit against those taxes in an amount equal to the lesser of 5% of the purchase price of a qualified principal residence, as defined, or $10,000, for purchases made between March 1, 2009, and before March 1, 2010, subject to specified restrictions. This bill would authorize a credit against those taxes in an amount equal to the lesser of 5% of the purchase price of a qualified principal residence, as defined, or $10,000, for purchases made between May 1, 2010, and on or before December 31, 2010, or on or after December 31, 2010, and before August 1, 2011, subject to specified restrictions, including the submission of a certification to the Franchise Tax Board by either the taxpayer or seller, made under the penalty of perjury, that the residence has either never been occupied or that the taxpayer is a first-time home buyer. This bill would limit the total amount of credits to $200,000,000 and would require that the aggregate limitation of $100,000,000 in credits for the purchase of qualified principal residences that have never been occupied be reduced by 70% of the credit amount allocated under each certification by the Franchise Tax Board, and would require that the aggregate limitation of $100,000,000 in credits for the purchase of a qualified principal residence by first-time home buyers be reduced by 57% of the credit amount allocated under each certification by the Franchise Tax Board. By expanding the definition of an existing crime, this bill imposes 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. This bill would take effect immediately as a tax levy.
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The California Alternative Energy and Advanced Transportation Financing Authority Act established the California Alternative Energy and Advanced Transportation Financing Authority. The authority is authorized to do all things necessary and convenient to carry out the purposes of the act. The authority is also required to establish a renewable energy program to provide financial assistance, as defined, to certain entities for projects to generate new and renewable energy sources, develop clean and efficient distributed generation, and demonstrate the economic feasibility of new technologies. Existing law provides that the transfer of title of tangible personal property constituting a project under the act to the authority by a participating party, or the lease or transfer of tangible personal property constituting a project under the act by the authority to a participating party pursuant to the act is not a "sale" or "purchase" for the purposes of the Sales and Use Tax Law. This bill would, for purposes of the act until January 1, 2021, expand the definition of "alternative sources" and "projects," as specified. The bill would, until January 1, 2021, authorize the authority to evaluate project applications, and to approve projects, as defined, for financial assistance under the existing exclusion from a "sale" or "purchase" subject to sales or use tax, as provided. This bill would require the Legislative Analyst's Office to submit a report to the Joint Legislative Budget Committee, as provided. 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 districts, as specified, may impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into these laws. Section 2230 of the Revenue and Taxation Code provides that the state will reimburse counties and cities for revenue losses caused by the enactment of sales and use tax exemptions. This bill would provide that, notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse local agencies for sales and use tax revenues lost by them pursuant to this bill. This bill would declare that it is to take effect immediately as an urgency statute.
(1) The California Alternative Energy and Advanced Transportation Financing Authority Act establishes the California Alternative Energy and Advanced Transportation Financing Authority and authorizes the authority to issue revenue bonds to provide industry with an alternative method of financing in providing and promoting the establishment of facilities utilizing alternative methods and sources of energy and facilities needed for the development and commercialization of advanced transportation technologies. Existing law authorizes a public agency and a property owner to enter into voluntary contractual assessments to finance the installation of distributed generation of renewable energy sources or energy or water efficiency improvements that are permanently affixed on real property. This bill would require the authority to establish a Property Assessed Clean Energy (PACE) Reserve program to assist local jurisdictions in financing the installation of distributed generation of renewable energy sources or energy or water efficiency improvements that are permanently affixed on real property through the use of a voluntary contractual assessment. The bill would, until January 1, 2015, appropriate up to $50,000,000 from the Renewable Resource Trust Fund to the authority for the purposes of the PACE Reserve program, thereby making an appropriation. The bill would require the authority, on March 31, 2011, and annually thereafter, to submit to the Legislature, a report containing specified information regarding the implementation of the above provisions. (2) Existing law vests the authority with specified powers in the implementation of the California Alternative Energy and Advanced Transportation Financing Authority Act. This bill would authorize the authority to purchase bonds issued by a public agency meeting specified criteria. The bill would authorize the authority to hold the purchased bonds or to sell the purchased bonds, in whole or in part, to public or private purchasers. (3) The California Constitution authorizes the Governor to declare a fiscal emergency and to call the Legislature into special session for that purpose. The Governor issued a proclamation declaring a fiscal emergency, and calling a special session for this purpose, on January 8, 2010. This bill would state that it addresses the fiscal emergency declared by the Governor by proclamation issued on January 8, 2010, pursuant to the California Constitution. (4) This bill would declare that it is to take effect immediately as an urgency statute.
(1) The Housing and Emergency Shelter Trust Fund Act of 2006, adopted and approved by the voters at the November 7, 2006, statewide general election, authorized the issuance of bonds in the amount of $2,850,000,000 pursuant to the State General Obligation Bond Law. Existing law requires the allocation or availability of specified bond funds to the Construction Liability Insurance Reform Pilot Program and the Innovative Homeownership Program and provides for the reversion of certain funds under specified circumstances. Existing law establishes the Housing-Related Parks Program and the Building Equity and Growth in Neighborhoods (BEGIN) Program, funded by these bonds and administered by the Department of Housing and Community Development, relating to the promotion and support of infill development, housing-related parks, and housing assistance. This bill would make several legislative findings and declarations relating to jobs associated with residential construction and housing bond funds. The bill would delete the required allocation or availability of funds to the Construction Liability Insurance Reform Pilot Program and the Innovative Homeownership Program and instead require that funds be allocated and made available to the California Pollution Control Financing Authority, in consultation with the department, to administer loans or grants under the California Recycle Underutilized Sites (CALReUSE) program. The bill would modify the reversion provisions and make available specified amounts for grants to existing housing trust funds and the Multifamily Housing Program. The bill would appropriate specified amounts from the Regional Planning, Housing, and Infill Incentive Account and the Building Equity and Growth in Neighborhoods Account to the Department of Housing and Community Development for the Housing-Related Parks Program and the BEGIN Program, respectively. The bill would require the department to report on the explanation for the delay if appropriated funds are not awarded within 180 days from the date the act takes effect. (2) The California Constitution authorizes the Governor to declare a fiscal emergency and to call the Legislature into special session for that purpose. The Governor issued a proclamation declaring a fiscal emergency, and calling a special session for this purpose, on January 8, 2010. This bill would state that it addresses the fiscal emergency declared by the Governor by proclamation issued on January 8, 2010, pursuant to the California Constitution.
Existing law establishes the California State University and its various campuses under the administration of the Trustees of the California State University. Existing law requires the California State University to offer undergraduate and graduate instruction through the master's degree in the liberal arts and sciences and professional education, including teacher education. This bill would authorize the California State University to award the Doctor of Nursing Practice degree. The bill would distinguish the Doctor of Nursing Practice degree from the doctor of philosophy degree offered at the University of California. The bill would require the Doctor of Nursing Practice degree program to be designed to enable professionals to earn the degree while working full time, train nurses for advanced practice, and prepare clinical faculty to teach in postsecondary nursing programs. The bill would require initial funding to come from existing budgets, without diminishing the quality of undergraduate programs or reducing enrollment therein. The bill would require the California State University to annually report on the status of the Doctor of Nursing Practice degree program, as specified.
The Personal Income Tax Law authorizes various credits against the taxes imposed by that law, including a credit in an amount equal to 50% of specified adoption costs, not to exceed $2,500 per minor child who is a citizen or legal resident of the United States and who is in the custody of a public agency in this state. This bill would, for taxable years beginning on or after January 1, 2010, and before January 1, 2015, increase the credit limitation to a maximum of $5,000 with respect to the adoption of a minor child, as described, who is over 12 years of age or who was living in a group home or residential treatment facility, as defined, for a period of at least 6 months within 18 months prior to the time the adoption is completed. This bill would take effect immediately as a tax levy.
The Leroy F. Greene School Facilities Act of 1998 establishes a school facilities construction and modernization program that requires the State Allocation Board to provide state per‑pupil funding to applicant school districts. The act authorizes a school district that meets specified characteristics established pursuant to regulations to receive financial hardship assistance for school facilities construction and modernization in cases of extraordinary circumstances. Extraordinary circumstances may include the need to repair, reconstruct, or replace the most vulnerable school facilities that are determined by the department to pose an unacceptable risk of injury to their occupants in the event of a seismic event. The Kindergarten-University Public Education Facilities Bond Act of 2006 provides that of the $1,900,000,000 of bond proceeds set aside for new construction of school facilities up to 10.5% is required to be available for purposes of seismic repair, reconstruction, or replacement. This bill would authorize the State Allocation Board to review and adopt regulations for apportioning funds set aside for purposes of seismic repair, reconstruction, or replacement projects, as specified. The bill would require apportionments to fund the repair, reconstruction, or replacement of a building evaluated and determined to be seismically at risk. The bill would provide that apportionments may also fund the evaluation by a structural engineer or equivalent professional who is certified to test for the structural safety of school buildings, of a facility to determine if the building is determined to be seismically at risk, and interim housing for displaced pupils who would otherwise be housed in a school building that is evaluated and determined to be seismically at risk.The board would be required to create an unfunded approval list of applicants with buildings determined to be seismically at risk if applications for funding exceed the amount of funds set aside for the repair, reconstruction, or replacement of seismically at risk school buildings. "?>
Existing law provides for licensing and regulation of health care service plans by the Department of Managed Health Care. Existing law provides for regulation of health insurers by the Insurance Commissioner. A willful violation of provisions governing health care service plans is a crime. Existing law, the California Continuation Benefits Replacement Act (Cal-COBRA) , requires a health care service plan and health insurer providing group coverage to employers of 2 to 19 eligible employees to offer continuation of that coverage for a specified period of time to certain qualified beneficiaries, as specified. This bill would also require that health care service plan and health insurer to offer continuation coverage to a person covered under the group benefit plan if the employer terminates the plan and does not provide a successor group benefit plan to its employees and the covered employee is an active employee at the time the employer terminates the plan. The bill would require the offered coverage to be for not less than 18 months from the termination date, except as specified, and to be offered under the same terms, conditions, and rates as the former group plan, but subject to the rules governing Cal-COBRA coverage, to the extent relevant, applicable, and not in conflict with the bill's provisions. By modifying the requirements applicable to health care service plans, the willful violation of which would be a crime, the 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. This bill would declare that it is to take effect immediately as an urgency statute.