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 spouses 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. Existing law requires the Franchise Tax Board to annually adjust for inflation these adjusted gross income amounts. For 2018, the adjusted gross income limit is $83,282 and $41,641, respectively. Existing law requires any bill authorizing a new tax credit to contain, among other things, specific goals, purposes, and objectives that the tax credit will achieve, detailed performance indicators, and data collection requirements. Existing law establishes the continuously appropriated Tax Relief and Refund Account in the General Fund 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, including any amount allowable as an earned income tax credit in excess of any tax liabilities. This bill, for taxable years beginning on or after January 1, 2020, and before January 1, 2025, and only when specified in a bill relating to the Budget Act, would increase the credit amount for a qualified renter to $220 and $434, as provided. In the event the increased credit amount is not specified in a bill relating to the Budget Act, the existing credit amounts of $120 and $60, as described above, respectively, would be the credit amounts for that taxable year. The bill would require the Franchise Tax Board to annually recompute for inflation the credit amount for taxable years on or after January 1, 2021, and before January 1, 2025, unless otherwise provided. The bill would provide findings and declarations relating to the goals, purposes, and objectives of this credit. The bill, for credits allowable for taxable years beginning on or after January 1, 2020, and before January 1, 2025, would provide that the credit amount in excess of the qualified renter's liability would be refundable and paid from the Tax Relief and Refund Account to the qualified renter upon appropriation by the Legislature. This bill would take effect immediately as a tax levy.
Sponsored bills
Existing law provides that when more than one violation of certain specified offenses occurs in more than one jurisdictional territory, jurisdiction for any of those offenses and any other properly joinable offenses may be in any jurisdiction where at least one of the offenses occurred if all district attorneys in the counties with jurisdiction over any of the offenses agree to the venue. This bill would create a similar authority for the prosecution of specified financial elder abuse felony offenses occurring in multiple jurisdictions.
The Personal Income Tax Law allows various credits against the tax imposed by that law. Existing law requires any bill authorizing a new tax credit to contain, among other things, specific goals, purposes, and objectives that the tax credit will achieve, detailed performance indicators, and data collection requirements. This bill would allow credits against the tax imposed by the Personal Income Tax Law for each taxable year beginning on or after January 1, 2020, and before January 1, 2025, to a qualified taxpayer for qualified costs relating to qualified home hardening, as defined, and for qualified costs relating to qualified vegetation management, as defined, in specified amounts. The bill also would include additional information required for any bill authorizing a new income tax credit and would require the Legislative Analyst's Office to prepare a written report regarding the credits, as provided. This bill would take effect immediately as a tax levy.
(1) Existing law vests with the State Lands Commission jurisdiction over specified public lands in the state, including tidelands and submerged lands. The California Coastal Act of 1976 also establishes the California Coastal Commission and requires the commission to regulate development in the coastal zone, as defined. Existing law creates the Integrated Climate Adaptation and Resiliency Program to be administered by the Office of Planning and Research, and requires the Director of State Planning and Research, no later than January 1, 2017, to establish the program to coordinate regional and local efforts with state climate adaptation strategies to adapt to the impacts of climate change, as specified. This bill would establish the Program for Coastal Resilience, Adaptation, and Access for the purpose of funding specified activities intended to help the state prepare, plan, and implement actions to address and adapt to sea level rise and coastal climate change. The bill would create the Coastal Resilience, Adaptation, and Access Fund in the State Treasury, and would authorize the California Coastal Commission and specified state agencies to expend moneys in the fund, upon appropriation in the annual Budget Act, to take actions, based upon the best scientific information, that are designed to address and adapt to sea level rise and coastal climate change, as prescribed. The bill would require the Natural Resources Agency to annually make available information regarding any activity funded under the program on a publicly accessible internet website. The bill would also require the Natural Resources Agency, and any other state agency to which funding is allocated, to consider the guidance and resources developed by the Integrated Climate Adaptation and Resiliency Program to help inform decisions relating to activities funded with moneys from the Coastal Resilience, Adaptation, and Access Fund. (2) Existing law requires the State Lands Commission, with specified exceptions, to deposit all revenue, money, and remittances received by the commission from certain state lands in the General Fund, and requires that sufficient moneys from those deposits be made available each fiscal year for payments for expenditures of the commission, specified payments to cities and counties pursuant to agreements covering transferred lands, mineral rights, and oil and gas well removal and remediation, as prescribed. This bill would require, for the 2020–21 fiscal year and for each fiscal year thereafter, an amount equal to 30% of those funds received by the commission and required to be deposited into the General Fund by the commission pursuant to those provisions, except as provided, but not to exceed $50,000,000, to be transferred to the Coastal Resilience, Adaptation, and Access Fund and made available, upon appropriation in the annual Budget Act, for expenditure for purposes of the Program for Coastal Resilience, Adaptation, and Access.
Under existing law, the City and County of San Francisco operates the Hetch Hetchy Project as a regional water system, supplying water to persons and entities in San Francisco and the Counties of Alameda, San Mateo, and Santa Clara. Existing law, the San Francisco Bay Area Regional Water System Financing Authority Act, creates the San Francisco Bay Area Regional Water System Financing Authority, composed as prescribed. The act authorizes the authority to issue revenue bonds until December 31, 2020, as specified, to improve the reliability of the regional water system and requires the bond proceeds to be made available upon terms and conditions that include the City and County of San Francisco entering into contracts with the authority that, among other things, require the City and County of San Francisco, on behalf of the authority, to impose a surcharge to generate revenue to pay the debt service on the revenue bonds issued by the authority and the operating expenses of the authority, as specified. The act requires the authority to dissolve upon the repayment of all revenue bonds issued by the authority and the satisfaction of all other debts and obligations of the authority. This bill would authorize the authority to issue revenue bonds until December 31, 2030. By extending the operation of the requirements for local public entities in connection with the operation of the authority, this bill would impose a state-mandated local program. Existing law, the Wholesale Regional Water System Security and Reliability Act, requires the City and County of San Francisco to adopt a specified program of capital improvement projects designed to restore and improve the bay area regional water system, as defined. Existing law makes the act inoperative and repeals these provisions on January 1, 2022. This bill would extend the repeal date of the act to January 1, 2026. By extending the period of time during which certain requirements would apply to regional wholesale water suppliers and the City and County of San Francisco, the bill would impose a state-mandated local program. This bill would make legislative findings and declarations as to the necessity of a special statute for the City and County of San Francisco and the regional water system. 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.
Existing property tax law establishes a veterans' organization exemption under which property is exempt from taxation if, among other things, that property is used exclusively for charitable purposes and is owned by a veterans' organization. This bill would provide that the veterans' organization exemption shall not be denied to a property on the basis that the property is used for fraternal, lodge, or social club purposes, and would make specific findings and declarations in that regard. The bill would also provide that the exemption shall not apply to any portion of a property that consists of a bar where alcoholic beverages are served. The bill would apply these changes to lien dates occurring on and after January 1, 2020, and before January 1, 2030. Existing law requires the state to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation. This bill would provide that, notwithstanding those provisions, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill. This bill would take effect immediately as a tax levy.
(1) The Planning and Zoning Law requires each county and city to adopt a comprehensive, long-term general plan that includes, among other specified mandatory elements, a housing element. For the 4th and subsequent revisions of the housing element, that law requires the Department of Housing and Community Development (department) to determine the existing and projected need for housing for each region, as provided, and requires the appropriate council of governments, or the department for cities and counties without a council of governments, to adopt a final regional housing need plan allocating a share of the regional housing need to each city, county, or city and county that furthers various specified objectives. Existing law requires each council of governments, or a delegate subregion, to develop a proposed methodology for distributing the existing and projected regional housing need, as provided. For cities and counties without a council of governments, that law requires the department to determine and distribute the existing and projected housing need, unless that responsibility is delegated to cities and counties, as provided. This bill, for the 5th and 6th cycle of the housing element planning period for the City of Brisbane, would prohibit the Association of Bay Area Governments from allocating to the City of Brisbane a share of the regional housing need that exceeds the share allocated to the city for the current planning period if specified conditions apply. Among these conditions, the bill would require that the City of Brisbane has taken action during the current planning period to zone or rezone sites sufficient to accommodate 615% or more of its regional housing need allocation for the current planning period. The bill would require the City of Brisbane to report to the department, as part of its annual report required by existing law, information regarding demonstrable progress on meeting the 615% of its regional housing need allocation required by these provisions. (2) The Planning and Zoning Law requires the planning agency of a city or county to submit, within specified time periods, a draft housing element or amendment of a housing element to the department for review. If the department finds that the housing element does not comply with specified provisions regarding that element, that law requires the legislative body of the city or county to either (A) change the draft element or amendment to substantially comply or (B) adopt the draft element or amendment without changes and include written findings explaining the reasons the legislative body believes the draft element or amendment complies with those provisions. That law requires the department to review the adopted housing element or amendment within 90 days. The Planning and Zoning Law requires each city, county, or city and county to ensure that its housing element inventory or its housing element program makes sites available, as provided, sufficient to accommodate, at all times throughout the planning period, its remaining unmet share of the regional housing need. That law requires a city, county, or city and county to identify and make available within 180 days additional adequate sites to accommodate the jurisdiction's share of the regional housing need by income level, if the approval of a development project results in fewer units by income category than identified in the jurisdiction's housing element for that parcel and the jurisdiction does not find that the remaining sites in the housing element are adequate to accommodate the jurisdiction's share of the regional housing need by income level. The Planning and Zoning Law requires the department to notify the city, county, or city and county, and authorizes the department to notify the office of the Attorney General, that the city, county, or city and county is in violation of state law if the department finds, among other things, that the housing element or amendment to a housing element does not comply with specified law or that the local government has taken action in violation of the above-described requirements. This bill, if the City of Brisbane fails to provide information regarding demonstrable progress on meeting the 615% of its regional housing need allocation, as described above, would require the department to determine that the city's housing element does not substantially comply with specified law regarding the housing element and to report that noncompliance to the Attorney General. The bill would specify that its provisions regarding allocations of regional housing need to the City of Brisbane, as described above, do not waive or reduce the requirement to ensure that the City of Brisbane's housing element inventory accommodates sufficient sites to meet the city's unmet share of regional housing need. If the site of a proposed housing development that is used to comply with the above-described requirement to accommodate 615% of the city's regional housing need allocation in the current planning period is no longer adequate to meet specified requirements under existing law and to accommodate the City of Brisbane's share of the regional housing need, the bill would require the city to comply with the requirement to identify and make available adequate sites, as described above. The bill would provide that if the City of Brisbane fails to comply with these actions, that failure will be deemed to be a violation of state law in accordance with an existing process described above, and would require the department to notify the Attorney General of that violation. (3) This bill would make legislative findings and declarations as to the necessity of a special statute for the City of Brisbane. (4) By adding to the duties of the Association of Bay Area Governments, which is a council of governments for purposes of the regional housing need allocation process, with respect to the allocation of regional housing need, 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.
The Off-Highway Motor Vehicle Recreation Act of 2003 creates the Division of Off-Highway Motor Vehicle Recreation within the Department of Parks and Recreation. The act gives the division certain duties and responsibilities, including the planning, acquisition, development, conservation, and restoration of lands in state vehicular recreation areas. Existing law creates the Off-Highway Vehicle Trust Fund to be the repository of certain moneys, including certain fees received by the department for the use of state vehicular recreation areas. Existing law requires the revenues in the fund to be available, upon appropriation, for grants and cooperative agreements, as specified, the support of the division, and the planning, acquisition, development, mitigation, construction, maintenance, administration, operation, restoration, and conservation of lands in state vehicular recreation areas and certain other areas. This bill would authorize the department to dispose of the portion of the Carnegie State Vehicular Recreation Area known as the "Alameda-Tesla Expansion Area" to permanently preserve that land for conservation purposes, as specified, if the department determines that disposing of the land is in the public interest. The bill would require that the land only be sold to a local agency or nonprofit organization for use as a park or other open-space purpose, as specified. The bill would require any revenue from the disposition of the land to, upon appropriation by the Legislature, first be used to reimburse the Department of General Services for any cost or expense incurred in the disposition of the land, and then would require any remaining revenue to be deposited in the Off-Highway Vehicle Trust Fund.
(1) Under existing law, the State Lands Commission has jurisdiction over certain public lands in the state, including tidelands and submerged lands. Existing law authorizes the commission to enter into an exchange, with any person or any private or public entity, of filled or reclaimed tidelands or submerged lands or beds of navigable waterways, or interests in these lands, that are subject to the public trust for commerce, navigation, and fisheries, for other lands or interests in lands if the commission finds that specified conditions are met, as prescribed. This bill would grant and convey in trust to the City of Redwood City, in the County of San Mateo, and to its successors, all of the rights, title, and interests of the state, acquired and held by the state acting by and through the commission, subject to the common law public trust, pursuant to a specified agreement approved by the commission, in specified lands known as the Maple Street Site (Trust Addition Lands) , as described. The bill would require the City of Redwood City to hold these lands in trust for the same purposes and subject to the same conditions, restrictions, and requirements of certain other grants of public trust lands, as described, pursuant to a specified statute, as amended. The bill would require the City of Redwood City, on or before January 1, 2024, to submit to the commission a trust lands use plan describing any proposed development, preservation, or other use of the trust lands, and to, thereafter, submit to the commission for its approval any proposed changes to, amendments to, or extensions of the trust lands use plan. The bill would require the termination of an existing interim trust lease between the commission and the City of Redwood City covering those lands on January 1, 2020. By imposing new duties on a local government with regard to providing for the use and management of those trust lands, the bill would impose a state-mandated local program. (2) This bill would make legislative findings and declarations as to the necessity of a special statute for the City of Redwood City. (3) 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.
The Political Reform Act of 1974 provides for the comprehensive regulation of campaign financing and activities. Among other things, the act requires specified disclosures in advertisements regarding the source of the advertisement. The act defines "advertisement" for these purposes to mean a general or public communication that is authorized and paid for by a committee for the purpose of supporting or opposing a candidate or candidates for elective office or a ballot measure or ballot measures. The act also requires certain advertisements paid for by certain committees to disclose the names of the top contributors, which is defined for these purposes to mean the persons from whom the committee paying for an advertisement has received its three highest cumulative contributions of $50,000 or more. This bill would require a person who makes payments of $10,000 dollars or more for "electioneering communications" or "issue lobbying communications" to make specified disclosures in connection with those communications. The bill would define "electioneering communication" to mean any public communication that clearly identifies a candidate for elective state office, but does not expressly advocate for the election or defeat of the candidate, and that is disseminated, broadcast, distributed, or published during a specified period before an election. It would define "issue lobbying communication" to mean any public communication that clearly refers to and reflects a view on the subject matter, description, or name of one or more clearly identified pending state legislative or administrative actions, and that meets other specified criteria. The bill would also require a person who makes payments for electioneering or issue lobbying communications to disclose the names of the persons providing the funding for those payments, as specified, and to maintain records to verify the accuracy of the required disclosures. Because a violation of the act is punishable as a misdemeanor, 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. The Political Reform Act of 1974, an initiative measure, provides that the Legislature may amend the act to further the act's purposes upon a 23 vote of each house of the Legislature and compliance with specified procedural requirements. This bill would declare that it furthers the purposes of the act. This bill would declare that it is to take effect immediately as an urgency statute.