Existing law, the Personal Income Tax Law, imposes a tax on the entire taxable income of a resident taxpayer subject to that law, and provides for a specified treatment of the income of nonresidents. For purposes of computing the taxable income, the gross income of a nonresident includes only the gross income from sources within this state. Existing law requires every taxpayer subject to tax under the law to file a return with the Franchise Tax Board, stating specifically the items of the gross income from all sources and the deductions and credits allowable, as provided. This bill would provide, for purposes of computing the taxable income of a nonresident, that the gross income of a nonresident from sources within this state does not include "de minimis income," defined as compensation subject to specified withholding if the nonresident has no other income from sources within this state, is present in this state to perform employment duties on behalf of an employer and any other related person for not more than 9 calendar days during the taxable year in which the compensation is received, if the compensation is received on or after January 1, 2017, for any part of the taxable year during which the taxpayer was not a resident of this state, and the nonresident's state of residence provides a substantially similar exclusion or does not impose an individual income tax. Except as specified, the bill would provide that a nonresident whose only income from sources in this state is compensation excluded pursuant to these provisions has no personal income tax liability and is not required to file a return. The bill would repeal these provisions on January 1, 2021. Existing law requires every employer who pays wages to a nonresident employee for services performed in this state to deduct and withhold from those wages, except as provided, the amount of specified income taxes reasonably estimated to be due from the inclusion of those wages in the employee's gross income. This bill, until January 1, 2021, would provide, for those tax withholding purposes, that gross income excludes de minimis income excluded from a nonresident's income subject to tax pursuant to the aforementioned provisions.
Sponsored bills
The Public Utilities Act requires the Public Utilities Commission, pursuant to electrical restructuring, to authorize and facilitate direct transactions between electricity suppliers and retail end-use customers. Existing law, enacted during the energy crisis of 2000–01, authorized the Department of Water Resources, until January 1, 2003, to enter into contracts for the purchase of electricity, and to sell electricity to retail end-use customers at not more than the department's acquisition costs and to recover those costs through the issuance of bonds to be repaid by ratepayers. That law suspended the right of retail end-use customers, other than community choice aggregators and a qualifying direct transaction customer, as defined, to acquire service through a direct transaction until the Department of Water Resources no longer supplies electricity under that law. Existing law continues the suspension of direct transactions except as expressly authorized, until the Legislature, by statute, repeals the suspension or otherwise authorizes direct transactions. Existing law requires the commission to authorize direct transactions for nonresidential end-use customers subject to a reopening schedule that will phase in over a period of not less than 3 years and not more than 5 years, and is subject to an annual maximum allowable total kilowatthour limit established, as specified, for each electrical corporation. The California Renewables Portfolio Standard Program requires a retail seller, as defined, and local publicly owned electric utilities to purchase specified minimum quantities of electricity products from eligible renewable energy resources, as defined, for specified compliance periods. The program, consistent with the goals of procuring the least-cost and best-fit eligible renewable energy resources that meet project viability principles, requires that all retail sellers procure a balanced portfolio of electricity products from eligible renewable energy resources, meeting specified portfolio content categories. This bill would require the commission to adopt and implement a schedule that implements a 2nd phase-in period for expanding direct transactions for individual retail nonresidential end-use customers over a period of not more than 3 years, raising the allowable limit of kilowatthours that can be supplied by other providers in each electrical corporation's distribution service territory by that electrical corporation's share of an aggregate of 8,000 gigawatthours, apportioned as specified. The bill would require that 75% of an electric service provider's retail sales associated with each 2nd phase direct transaction to be procured from eligible renewable energy resources during 2016, increasing to 100% by December 31, 2020, and would require the commission to enforce the bill's renewables procurement requirements as part of the California Renewables Portfolio Standard Program. The bill would require nonresidential retail end-use customers engaging in direct transactions to be responsible for their proportionate share of the costs of specified programs. The bill would require that an electrical corporation continue to construct, own, and operate distribution system equipment, as specified, and continue to provide support functions, as specified, through its own employees, except that construction of distribution system equipment and line clearance tree trimming may be performed under contract. The bill would prohibit an electric service provider from offering full consolidated billing beginning January 1, 2016. Under existing law, a violation of the Public Utilities Act or any order, decision, rule, direction, demand, or requirement of the commission is a crime. Because the provisions of this bill would be a part of the act and because a violation of an order or decision of the commission implementing its requirements would be a crime, the bill would impose a state-mandated local program by expanding the operation of a crime. 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.
(1) The California Marine Resources Legacy Act establishes a program, administered by the Department of Fish and Wildlife, to allow partial removal of offshore oil structures. The act authorizes the department to approve the partial removal of offshore oil structures, if specified criteria are satisfied. The act requires the first person to file an application to partially remove an offshore oil structure to pay, in addition to other specified costs, the startup costs incurred by the department or the State Lands Commission to implement the act, including the costs to develop and adopt regulations, and requires the payment of startup costs to be reimbursed by the department, as specified. The act requires an applicant, upon conditional approval for removal, to apportion a percentage of the cost-savings funds in accordance with a prescribed schedule to specified entities and funds. The act defines "cost savings" to mean the difference between the estimated cost to the applicant of complete removal of an oil platform, as required by state and federal leases, and the estimated costs to the applicant of partial removal of the oil platform pursuant to the act. Before the first application to partially remove an offshore oil structure is filed, this bill would authorize a prospective applicant to pay a portion of the startup costs in an amount determined by the department to be necessary for staff and other costs in anticipation of receipt of the first application. The bill would require an applicant, upon conditional approval for partial removal of an offshore oil structure, to apportion and transmit a portion of the cost savings to the department, instead of to the specified entities and funds. The bill would require the department to apportion those cost-savings funds received from the applicant in accordance with the prescribed schedule to the specified entities if certain criteria are satisfied. The bill would require the department to apportion the cost-savings funds received from the applicant who elects to pay a portion of the startup costs before the first application is filed and who files the first application in accordance with the prescribed schedule based on when the application was submitted rather than when the cost savings are transmitted. The bill would authorize the applicant to withdraw the application at any time before final approval and would require the department to return specified funds, including startup costs, submitted to process the application that have not been expended as of the date of receipt of the notification of withdrawal. The bill would require the department to promptly return the cost savings to the applicant if the partial removal of the offshore oil structure is not permitted by a court or governmental agency and the applicant is required to carry out full removal of the structure. (2) Existing law requires the Natural Resources Agency to serve as the lead agency for the environmental review under the California Environmental Quality Act (CEQA) of a proposed project to partially remove an offshore oil structure pursuant to the California Marine Resources Legacy Act. Upon certification of environmental documents pursuant to CEQA, the California Marine Resources Legacy Act requires the State Lands Commission to determine the cost savings of partial removal compared to full removal of the structure and requires the Ocean Protection Council to determine whether partial removal provides a net environmental benefit to the marine environment compared to the full removal of the structure. This bill would instead require the commission to serve as the lead agency for the environmental review under CEQA. The bill would require the council, in determining whether partial removal of the structure would provide a net benefit to the marine environment compared to full removal of the structure, to take certain adverse impacts to air quality and greenhouse gas emissions into account and to consult with the State Air Resources Board, among other entities. In making that determination, the bill would require the council to determine the appropriate weight to be assigned to adverse impacts to air quality and greenhouse gas emissions as compared to adverse impacts to biological resources and water quality.
Existing law, the Marks-Roos Local Bond Pooling Act of 1985, authorizes joint powers authorities, among other powers, to issue bonds and loan the proceeds to local agencies to finance specified types of projects and programs. This bill would enact the Water Bill Savings Act, which would authorize a joint powers authority to provide funding for a customer of a local agency or its publicly owned utility to acquire, install, or repair a water efficiency improvement on the customer's property served by the local agency or its publicly owned utility. The bill would require the customer to repay the authority through an efficiency charge on the customer's water bill to be established and collected by the local agency or its publicly owned utility on behalf of the authority pursuant to a servicing agreement. The bill would authorize the authority to issue bonds to fund the program. The bill would require the Department of Water Resources to provide ongoing oversight of activities undertaken pursuant to these provisions, including, but not limited to, monitoring an authority's administration of an efficiency improvement financing program, as specified. The bill would also make technical changes.
Existing law requires the Department of Parks and Recreation to issue a park pass for free use of all park facilities in the state park system to any veteran of war, as defined, in which the United States has been, or may be, engaged, and who meets specified criteria, such as being a resident of this state, presenting to the department proof of a service-connected disability, being held captive as a prisoner of war, or receiving a Congressional Medal of Honor, and having been honorably discharged from service. This bill would instead require the Department of Parks and Recreation to issue a park pass for free use of all park facilities in the state park system to any veteran who meets the criteria set forth above. The bill would make related conforming changes. The bill would require the department to report in its proposed budget, on or before January 1, 2019, on revenue losses with regard to the issuance of free veterans passes under these provisions.
This measure would designate October as Crosswalk Safety Awareness Month.
This measure would recognize the legendary career of Vincent Edward "Vin" Scully.
This measure would urge the Congress of the United States to lift an existing prohibition against publicly funded scientific research on the causes of gun violence and its effects on public health, and to appropriate funds for the purpose of conducting that research.
This measure would acknowledge December 17 each year as an annual "Day of Inclusion" in recognition and appreciation of the priceless contributions of all immigrants to the greatness of the United States and California.
This measure would recognize the month of July 2016 as Bebe Moore Campbell National Minority Mental Health Awareness Month in California.