This measure would urge all citizens to congratulate the California Manufacturers & Technology Association on 100 years of exemplary representation of manufacturing and technology companies throughout the state and to embrace California's rich manufacturing history and future excellence.
(1) Existing law establishes a governing board to establish and administer a unit known as the County Office Fiscal Crisis and Management Assistance Team. Among other duties, this unit provides fiscal management assistance, at the request of any school district, charter school, county office of education, or community college district. This bill would authorize, until January 1, 2023, this governing board to receive voluntary contributions made by individuals to school districts, charter schools, child care centers operated by local educational agencies, and community college districts. The bill would require these contributed moneys to be deposited in the Local Schools and Colleges Voluntary Contribution Fund, which the bill would establish in a county treasury, as specified, under the administration of the County Office Fiscal Crisis and Management Assistance Team. The bill would create 2 new subaccounts of the fund, the Baseline Schools and Colleges Subaccount and the Supplemental Schools and Colleges Subaccount, into which the moneys deposited in the Local Schools and Colleges Voluntary Contribution Fund would be deposited, as specified. The bill would require the funds deposited in the Baseline Schools and Colleges Subaccount described above to be transferred to the State Treasury to reimburse the General Fund for that subaccount's share of meeting the constitutional minimum funding requirement for local educational agencies and community college districts. The bill would require the funds deposited in the Supplemental Schools and Colleges Subaccount to be allocated, on the basis of average daily attendance, to local educational agencies and community college districts, as specified, thereby making an appropriation. Because the bill would create new duties for a county treasury, it would constitute a state-mandated local program. (2) The Personal Income Tax Law allows various credits against the tax imposed by that law. This bill, for taxable years beginning on or after January 1, 2018, and before January 1, 2023, would allow a credit under the Personal Income Tax Law in an amount equal to 85% of the amount contributed by the taxpayer to the Local Schools and Colleges Voluntary Contribution Fund, as identified in the certification required by this bill to be issued by the County Office Fiscal Crisis and Management Assistance Team. This bill would require the County Office Fiscal Crisis and Management Assistance Team to establish a procedure for any taxpayer to obtain from the office a certification for the credit allowed, as specified. The bill would require the County Office Fiscal Crisis and Management Assistance Team to provide the Franchise Tax Board with a copy of the certifications issued, as provided. This bill would limit the aggregate amount of credits allowable for the 2018–19 fiscal year and each fiscal year thereafter, through the 2022–23 fiscal year, plus any unallocated credit amount for the preceding fiscal year to $45,000,000,000. This bill would, if the amount allowable as a credit under this bill exceeds the taxpayer's tax liability for the taxable year, require the excess to be credited against other amounts due, if any, and the balance, if any, upon appropriation by the Legislature, to be paid from the ____ Fund and refunded to the taxpayer. The Personal Income Tax Law provides for an alternative minimum tax and provides that, except for specified credits, no credit shall reduce the regular tax, as defined, below the tentative minimum tax. This bill, for taxable years beginning on or after January 1, 2018, and before January 1, 2023, would allow the credit to reduce the regular tax below the tentative minimum tax. (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, 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 the statutory provisions noted above. (4) This bill would become operative on January 1, 2019, only if Senate Constitutional Amendment 23 of the 2017–18 Regular Session is submitted to, and approved by, the voters at the November 6, 2018, statewide general election.
Existing property tax law, in accordance with the California Constitution, provides for a "welfare exemption" for property used exclusively for religious, hospital, scientific, or charitable purposes and that is owned or operated by certain types of nonprofit entities, if certain qualifying criteria are met. This bill, for lien dates occurring on and after January 1, 2019, would provide that property is within the welfare exemption if that property is owned by a community land trust, as defined, otherwise qualifying for the welfare exemption, and specified conditions are met, including that the property is being or will be developed or rehabilitated as housing, as specified. The bill would prohibit this exemption from being denied on the basis that the subject property does not currently contain specified property that is in the course of construction. The bill would require the community land trust to be liable for property tax for the years for which the property was exempt under these provisions if the property was not developed or rehabilitated for housing, or if the development or rehabilitation is not in the course of construction, within 5 years of the lien date following the acquisition of the property. The bill, in the case where property that is owned by a community land trust becomes subject to taxation as so described, would require any assessment made, as provided, to be made within 5 years of the lien date following the date on which the property becomes subject to taxation. By imposing new duties upon local government officials with respect to the exemption provided by this bill, 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, 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 the statutory provisions noted above. 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.
This measure would proclaim June 2018 as California Grown Flower Month to recognize and honor the people of the California grown flower industry for their dedication and productivity.
Existing law requires an insurer, after a covered loss under a fire insurance policy, to provide the insured with a free copy of his or her policy within 30 calendar days of receiving a request from the insured, but allows the Insurance Commissioner to extend this period. Existing law also provides that an insured who does not experience a covered loss shall, upon request, be entitled to one free copy of his or her policy annually. This bill would specify that the copy of the policy provided shall be a complete copy of the policy in effect at the time of the loss and shall include the full policy, any endorsements to the policy, and the policy declarations page. The bill would authorize an insurer that is not compliant with specified electronic document transmission requirements to provide a copy of the entire policy in electronic form if the covered loss is the result of a state of emergency and the electronic copy is requested by an insured who has not elected to receive electronic documents. The bill would require an insurer that is compliant with those requirements to provide an electronic copy of the entire policy if the same criteria are met. The bill would provide that request by an insured under these circumstances is not a request to receive future electronic communications.
This measure would designate a specified portion of State Highway Route 101 in the County of Del Norte as the Harold Del Ponte Memorial Highway. The measure would request the Department of Transportation to determine the cost of appropriate signs showing this special designation and, upon receiving donations from nonstate sources covering that cost, to erect those signs.
This measure would designate a specified portion of State Highway Route 29 in the County of Lake as the Deputy Sheriff Robert Rumfelt Memorial Highway. The measure would also request the Department of Transportation to determine the cost of appropriate signs showing this special designation and, upon receiving donations from nonstate sources covering that cost, to erect those signs.
Existing law requires, whenever any person donates any money to the state, the Treasurer to receive it upon the receipt of a certificate from the Controller. Existing law requires, if the donor at the time of making the donation files with the Controller a written designation of the fund or appropriation the person desires to benefit thereby, that donation to be credited accordingly. Under existing law, if a designation is not made, the donation is required to be credited to the State School Fund. The California Constitution requires the calculation, as specified, of a minimum amount of state funding to be provided each fiscal year for allocation to school districts and community college districts. This bill would create the California Excellence Fund in the General Fund to accept monetary contributions to the State of California for exclusively public purposes. This bill would allow the donor to designate, when making the monetary contribution, which of several specified purposes for which the contribution could be used. This bill would require amounts in the California Excellence Fund to be first transferred to the General Fund and second, upon appropriation by the Legislature, for the purposes designated by donors, as provided. This bill would require that the funds transferred to the General Fund be considered for purposes of the calculation of a minimum amount of state funding to be provided each fiscal year for allocation to school districts and community college districts. This bill would require the Treasurer to establish a procedure for the public to make monetary contributions to the California Excellence Fund and to provide to the Department of Finance information about the aggregate amount of monetary contributions made to the fund and the aggregate amounts available for each purpose designated by donors, as specified. This bill would become operative only if SB 227 of the 2017–18 Regular Session is enacted and takes effect on or before January 1, 2019.
