Existing law requires every employer who pays wages to an employee for services performed in this state to withhold from those wages, except as provided, specified income taxes, and authorizes the Franchise Tax Board to impose specified requirements for withholding of those taxes. This bill would modify existing law to extend that withholding requirement to payments made to a private entity or person pursuant to a contract for goods or services, as provided. This bill would specify that the withholding rate applicable to those payments would be 3%, and would exempt from the withholding requirement, among other payments, the first $600 of a payment for goods or services made to the contracting party in a calendar year. This bill would allow the Franchise Tax Board to have access to the information filed with the Employment Development Department, and would require the department to create and publish forms for reporting and remitting payments made pursuant to a contract for goods or services, as specified. This bill would establish a new crime with respect to the failure to withhold taxes, and thus would create 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 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 December 1, 2008. This bill would state that it addresses the fiscal emergency declared by the Governor by proclamation issued on December 1, 2008, pursuant to the California Constitution.
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Existing law establishes the Office of Statewide Health Planning and Development to oversee the construction of, or addition to, any hospital building or the reconstruction of, or the alteration of, any hospital building. The office is required to independently review and either approve or reject all plans. Existing law provides an exception from the plan review process for construction or alteration projects for specified hospital buildings with estimated construction costs of $50,000 or less where the plans have been stamped and signed by design professionals of record. This bill would allow the office to exempt from the plan review process nonstructural construction or alteration projects with estimated construction costs less than $500,000. The bill would also allow an exemption from the plan review process for construction or alteration projects for specified hospital buildings with construction costs of at least $500,000 but less than $1 million if the designs are independently peer reviewed by independent plan reviewers, as defined. This bill would require the office to establish criteria for qualification of independent plan reviewers and peer review standards. The bill would place the liability for all risks arising out of the election to forgo the plan review process on the hospital owner, governing board, or operator, design professionals, and independent plan reviewers. 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 December 1, 2008. This bill would state that it addresses the fiscal emergency declared by the Governor by proclamation issued on December 1, 2008, pursuant to the California Constitution. The bill would provide that it shall become operative only if Assembly Bill 2 of the 2009–10 First Extraordinary Session of the Legislature is chaptered.
(1) The California Environmental Quality Act (CEQA) requires a lead agency, as defined, to prepare, or cause to be prepared by contract, and certify the completion of, an environmental impact report on a project, as defined, that it proposes to carry out or approve that may have a significant effect on the environment, or to adopt a negative declaration if it finds that the project will not have that effect. The act exempts from its provisions, among other things, certain types of ministerial projects proposed to be carried out or approved by public agencies, and emergency repairs to public service facilities necessary to maintain service. This bill would, until January 1, 2011, exempt from CEQA specified transportation projects if certain conditions are met. Because a lead agency would be required to determine the applicability of, and to give notice of, that exemption, this bill would create a state-mandated local program. (2) Existing law authorizes the Department of Transportation and regional transportation agencies, as defined, until January 1, 2012, to enter into comprehensive development lease agreements with public and private entities, or consortia of those entities, for certain transportation projects that may charge certain users of those projects tolls and user fees, subject to various terms and requirements. Existing law limits the number of projects authorized pursuant to these provisions to 2 in northern California and 2 in southern California. This bill would extend the authorization for these agreements to January 1, 2014, and would increase the number of projects authorized to 5 projects in northern California and 5 projects in southern California. The bill would require the projects to be primarily designed to achieve improved mobility, improved operations or safety, and quantifiable air quality benefits. Existing law requires that the negotiated lease agreements be submitted to the Legislature for approval or rejection. Under existing law, the Legislature has 60 legislative days to act after submittal of the agreement and the agreement is deemed approved unless both houses of the Legislature concur in the passage of a resolution rejecting the agreement. Existing law prohibits the Legislature from amending these lease agreements. The bill would eliminate that prohibition and the provision requiring approval or rejection by the Legislature. The bill would require that all lease agreements be submitted to the Legislature and the Public Infrastructure Advisory Commission, as defined, for review, as specified. The bill would also require the Public Infrastructure Advisory Commission to perform specified acts and would authorize that commission to charge the department and regional transportation agencies a fee for specified services. Existing law authorizes the department and regional transportation agencies to utilize various procurement approaches, including, among other things, acceptance of unsolicited proposals, as specified. This bill would prohibit the department or a regional transportation agency from awarding a contract to an unsolicited bidder without receiving at least one other responsible bid. Under existing law, for these projects, tolls and user fees may not be charged to noncommercial vehicles with 3 or fewer axles. This bill would eliminate that prohibition. Existing law imposes various contract requirements for these projects, including permitting compensation for a leaseholder for losses in toll or fee revenues in certain instances if caused by the construction of supplemental transportation projects, but prohibits the compensation to exceed the reduction in revenues. This bill would prohibit that compensation from exceeding the lesser of the reduction in revenues or the amount necessary to cover the costs of debt service, as specified. The bill would additionally require the agreements to include an indemnity agreement, as specified, and to authorize the contracting entity to utilize the design-build method of procurement for transportation projects, subject to specified conditions. The bill would also require contracting entities or lessees to have specified qualifications. The bill would authorize the department or the regional transportation agency, when evaluating a proposal submitted by a contracting entity or lessee, to award a contract on the basis of the lowest bid or best value, as defined. The bill would enact other related provisions. (3) This bill would specify that these provisions shall not become operative unless AB 2 of the 2009–10 First Extraordinary Session is enacted and becomes operative. (4) 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 December 1, 2008. This bill would state that it addresses the fiscal emergency declared by the Governor by proclamation issued on December 1, 2008, pursuant to the California Constitution. (5) 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) Existing law creates the Transportation Debt Service Fund in the State Treasury for the purpose, among other things, of using transportation revenues for the payment of debt service on transportation bonds and to reimburse the General Fund for past debt service payments on transportation bonds. This bill would revise the provisions governing the Transportation Debt Service Fund to authorize the Director of Finance with moneys transferred to that fund pursuant to an annual Budget Act or other statute from the State Highway Account in the State Transportation Fund, to reimburse the General Fund any amount necessary to offset the cost of debt service made in any fiscal year for transportation-related general obligation bond expenditures. (2) Existing federal law, the Indian Gaming Regulatory Act of 1988, provides for the negotiation and execution of tribal-state gaming compacts for the purpose of authorizing certain types of gaming on Indian lands within a state. The California Constitution authorizes the Governor to negotiate and conclude compacts, subject to ratification by the Legislature. Existing law ratifies a number of tribal-state gaming compacts between the State of California and specified Indian tribes. Existing law authorizes the Infrastructure and Economic Development Bank, upon a filing by the Director of Finance with the bank of a list of specified amended tribal compacts and compact assets, to sell for, and on behalf of, the state all or any portion of those compact assets to a special purpose trust. Existing law authorizes the special purpose trust to issue bonds secured by those compact assets. This bill would provide that the portion of the above compact assets that are timely deposited or are due for deposit in a specified fund between July 1, 2008, and June 30, 2013, shall not be available for the purpose described above. The bill would require the Director of Finance to determine the portion of those compact assets attributable to each fiscal year. The bill would allow the Director of Finance to direct the Controller, by separate order applicable to the assets for each fiscal year, to transfer the compact assets attributable to that fiscal year to the General Fund. (3) Article XIX of the California Constitution requires, among other things, that revenues from fees and taxes imposed by the state upon vehicles or their use or operation, over and above the costs of collection and any refunds authorized by law, be used for the state administration and enforcement of laws regulating the use, operation, or registration of vehicles used upon the public streets and highways of this state, including the enforcement of traffic and vehicle laws by state agencies and the mitigation of the environmental effects of motor vehicle operation due to air and sound emissions. Under existing statutory law, all funds received by the Department of Motor Vehicles are required to be deposited in the Motor Vehicle Account in the State Transportation Fund. After payments for refunds, administration, and enforcement, appropriations for the support of the Department of Motor Vehicles, the Department of the California Highway Patrol, and other agencies are made from the account. Funds not needed to meet those appropriations are transferred to the State Highway Account in the State Transportation Fund. This bill would, notwithstanding any other provision of law, authorize the Legislature, upon appropriation, to transfer funds in the Motor Vehicle Account that are not subject to Article XIX of the California Constitution for any transportation purpose authorized by statute and would require, not later than June 30, 2009, upon the order of the Director of Finance, that the Controller transfer $85,000,000 from the Motor Vehicle Account in the State Transportation Fund to the General Fund. The bill would also require the Director of Finance, commencing with the 2009–10 fiscal year, to estimate the amount of revenues from funds not subject to Article XIX of the California Constitution and to order the Controller to transfer that amount from the Motor Vehicle Account in the State Transportation Fund to the General Fund. (4) This act is contingent upon the enactment of either AB 2 or SB 2 and either AB 9 or SB 9 of the 2009–10 First Extraordinary Session. (5) 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 December 1, 2008. This bill would state that it addresses the fiscal emergency declared by the Governor by proclamation issued on December 1, 2008, pursuant to the California Constitution.
(1) Existing law requires the county superintendent of schools of each county, among other specified duties, to make annual visits to each school in his or her county at reasonable intervals to observe its operation and to learn of its problems. Existing law requires that the priority objective of those visits be the determination of whether each school has sufficient textbooks, as defined. This bill would revise the definition of sufficient textbooks for the 2008–09 and 2009–10 fiscal years and, during those fiscal years, would require a county superintendent of schools to use that revised definition to determine whether a school has sufficient textbooks. The bill would make these provisions inoperative on July 1, 2010, and repeal them on January 1, 2011. (2) Existing law requires a revenue limit to be calculated for each county superintendent of schools, adjusted for various factors, and reduced, as specified. Existing law reduces the revenue limit for each county superintendent of schools for the 2008–09 fiscal year by a deficit factor of 4.396%. This bill would instead reduce the revenue limit for each county superintendent of schools for the 2008–09 fiscal year by a deficit factor of 5.050% (3) The Leroy F. Greene School Facilities Act of 1998 requires the State Allocation Board to require school districts applying for funds under that act to deposit, into a specified account for ongoing and major maintenance of school buildings, an amount equal to or greater than 3% of the total general fund expenditures of the applicant school district. This bill, for the 2008–09 fiscal year, would reduce that deposit requirement to an amount equal to or greater than 1% of the total general fund expenditures of the applicant school district. (4) Existing law requires a governing board of a school district to discuss proposals and plans for expenditure of funds for the deferred maintenance of school district facilities at a regularly scheduled public hearing. Existing law requires the governing board to make a report on the district's spending priorities for the current fiscal year to the Legislature, with copies to the Superintendent of Public Instruction, the State Board of Education, the Department of Finance, and the State Allocation Board, by March 1 of any year that the school district does not set aside prescribed funds for the deferred maintenance of its facilities. This bill would render this report requirement inoperative for the 2008–09 fiscal year. (5) Existing law directs that an amount of moneys be transferred in the annual Budget Act from the Proposition 98 Reversion Account to the School Facilities Emergency Repair Account. The amount to be transferred is required to equal 50% of the unappropriated balance of the Proposition 98 Reversion Account or $100,000,000, whichever amount is greater. The moneys transferred be used for the purpose of addressing emergency facilities needs. This bill, for the 2008–09 and 2009–10 fiscal years, would reduce the amount required to be transferred pursuant to the requirement above to zero, and would transfer the appropriation made in the Budget Act of 2008 for purposes of funding the School Facilities Emergency Repair Account to the State Department of Education, on a one-time basis, to backfill regional occupational centers and programs. The bill would prohibit funds provided to school districts from the School Facilities Emergency Repair Account for the purpose of emergency repair grants from being used either to supplant funds provided to local educational agencies for the deferred maintenance of school facilities pursuant to specified statutes or for deposit into a school district deferred maintenance fund for expenditure for specified purposes. (6) Existing provisions of the California Constitution require the state to apply a minimum amount of funding for each fiscal year for the support of school districts and community college districts. Existing law requires the Superintendent of Public Instruction and the Director of Finance, by January 1, 2006, to jointly determine the outstanding balance of the minimum funding obligation to school districts and community college districts pursuant to the California Constitution for the 1995–96 to 2003–04 fiscal years, inclusive. Existing law, commencing with the 2006–07 fiscal year, annually appropriates the sum of $150,000,000 from the General Fund to the Controller for allocation to school districts and community college districts for the purpose of discharging in full the outstanding balance of the minimum funding obligation to school districts and community college districts pursuant to the California Constitution. Existing law cancels that annual appropriation for the 2008–09 fiscal year. This bill, in addition, would cancel that annual appropriation for the 2009–10, 2010–11, 2011–12, and 2012–13 fiscal years. If the Superintendent and the Director of Finance jointly determine that, for the 2008–09 fiscal year, the state has applied moneys for the support of school districts and community college districts in an amount that exceeds the minimum amount required for that fiscal year pursuant to the California Constitution, the bill would deem $1,100,590,000, as of June 30 of that fiscal year, as a payment in satisfaction of the outstanding balance, as defined, of the minimum funding obligation under that section for the 2002–03 and 2003–04 fiscal years, as specified. (7) Existing law establishes a pupil retention block grant and, commencing with the 2005–06 fiscal year, requires the Superintendent to apportion funds to a school district in the same relative statewide proportion that the school district received in the 2003–04 fiscal year for those programs, adjusted for various factors, including changes in program participation, inflation, and for growth in average daily attendance, as specified. This bill, for the 2008–09 fiscal year, would require the Superintendent to apportion pupil retention block grant funds only to school districts operating continuation high schools. The bill would require that the share of funding for those fiscal years received by a school district equal its statewide share of total continuation high school funding received in the 2003–04 fiscal year, as specified. (8) Existing law requires the county superintendent of schools to determine a revenue limit for each school district in the county, and requires the amount of the revenue limit to be adjusted for various factors. Existing law reduces the revenue limit for each school district for the 2008–09 fiscal year by a deficit factor of 4.713%. This bill would instead reduce the revenue limit for each school district for the 2008–09 fiscal year by a deficit factor of 5.357%. (9) Existing law, for the 2007–08 fiscal year, requires the categorical block grant allocated by the Superintendent for charter schools to be $500 per unit of charter school average daily attendance, as determined at the second principal apportionment for the 2007–08 fiscal year. The per unit amount is required to be adjusted for each fiscal year thereafter for a cost-of-living adjustment, as determined pursuant to statute. This bill, for the 2008–09 fiscal year, would reduce the categorical block grant for charter schools to $400 per unit of charter school average daily attendance, as determined at the second principal apportionment for the 2008–09 fiscal year. (10) Existing law requires a pupil, while enrolled in kindergarten in a public school, or while enrolled in first grade in a public school if the pupil was not previously enrolled in kindergarten in a public school, to present, no later than May 31 of the school year, proof of having received an oral health assessment by a licensed dentist, or other licensed or registered dental health professional operating within his or her scope of practice, that was performed no earlier than 12 months prior to the date of the initial enrollment of the pupil. This bill would make that provision inoperative for the 2008–09 and 2009–10 fiscal years. (11) The federal No Child Left Behind Act of 2001 requires a local educational agency to identify an elementary or secondary school that fails, for 2 consecutive years, to make adequate yearly progress, as defined by the state, for program improvement. The act requires a school that continues to fail to make adequate yearly progress after being identified for program improvement to take additional corrective action or meet specified restructuring requirements. The Public Schools Accountability Act of 1999 requires the State Department of Education to identify local educational agencies that are in danger of being identified for program improvement pursuant to the No Child Left Behind Act, and to notify those local educational agencies, in writing, of that status. The department also is required to provide those agencies with research-based criteria to conduct that voluntary self-assessment. This bill, for the 2008–09 and 2009–10 fiscal years, would exempt a school, school district, county office of education, or charter school that has been identified for program improvement under the federal No Child Left Behind Act of 2001 from required participation in the Mathematics and Reading Professional Development Program or the Administrator Training Program. (12) The Public Schools Accountability Act of 1999 establishes the High Priority Schools Grant Program, under which funds are made available to eligible low-performing schools for implementation of a school action plan that includes specified components. Under the act, a school that achieves positive growth in each year of the last 3 years of program implementation and achieves growth targets in 2 of those years exits the program. The act requires a school participating in the High Priority Schools Grant Program that does not meet its growth targets 36 months after funding, but shows significant growth, to continue to be monitored by the Superintendent. The act requires a school participating in the High Priority Schools Grant Program that does not meet its growth targets 36 months after funding, and fails to show significant growth to be deemed a state-monitored school. As a consequence, either the school is required to enter into a contract with a school assistance and intervention team or the Superintendent is required to assume all the legal rights, duties, and powers of the governing board of the school district with respect to the school. This bill, for the 2008–09 fiscal year, would provide that a school participating in the High Priority Schools Grant Program is not subject to review by the state board, state monitoring, and sanctions. The bill, for the 2008–09 and 2009–10 fiscal years, would exempt a state-monitored school from required participation in the Mathematics and Reading Professional Development Program or the Administrator Training Program. (13) Existing law establishes the Instructional Materials Funding Realignment Program that requires the State Department of Education to apportion funds to school districts and requires the governing board of a school district to use that funding to ensure that each pupil is provided with a standards-aligned textbook or basic instructional materials by the beginning of the first school term that commences no later than 24 months after those materials were adopted by the State Board of Education, except as specified. This bill, until July 1, 2010, would exempt school districts from that requirement. (14) Existing law appropriates $39,780,000 from the General Fund to the Board of Governors of the California Community Colleges, in the Budget Act of 2008, for the purpose of providing a 0.68% cost-of-living adjustment to apportionments to community college districts, for expenditure during the 2008−09 fiscal year. This bill would repeal that provision. (15) Each annual Budget Act makes various appropriations for purposes of public education. This bill would reappropriate for the current fiscal year prescribed amounts or the unexpended balance of specified appropriations made in specified prior Budget Acts to the State Department of Education for allocation to regional occupational centers and programs and would reduce the appropriation made by the Budget Act of 2008 for purposes of regional occupational centers and programs by an amount equal to the reappropriation described above. The bill also would reappropriate $1,408,536 from the Proposition 98 Reversion Account to the Board of Governors of the California Community Colleges, on a one-time basis, to backfill the Puente Project. (16) The Budget Act of 2008 makes various appropriations for purposes of public education. This bill would reduce or eliminate specified appropriations made in that Budget Act. (17) The Budget Act of 2008 makes various appropriations for purposes of child care and development programs. This bill would reduce specified appropriations made in that Budget Act for those purposes. (18) The Budget Act of 2008 authorizes a local educational agency to expend not more than 10% of the amount apportioned under specified programs funded in the Budget Act of 2008 that were funded in a specified item of the Budget Act of 1999 that is commonly known as the Mega-Item for the purposes of other specified programs for which the recipient is eligible for funding. Among the programs from which 10% could be expended is the Home-to-School Transportation Program. This bill would remove the Home-to-School Transportation Program from those programs from which the local educational agency could transfer 10% of funding, and would add that program to those programs into which funds could be transferred. (19) Existing law requires the Superintendent of Public Instruction, the Controller, and the Director of Finance to develop standards and criteria to be reviewed by the State Board of Education and to be used by local educational agencies in the development of annual budgets and the management of subsequent expenditures from those budgets. This bill, for the 2008–09 fiscal year only, would authorize the governing board of a school district or county office of education to use up to 100% of the balances, as of June 30, 2008, of restricted accounts in its general fund or cafeteria fund, excluding restricted reserves committed for capital outlay, bond funds, sinking funds, federal funds, funds from the Public Transportation Account, and balances in designated programs. The bill would require a governing board that elects to use balances in restricted accounts to report to the Superintendent of Public Instruction, in a manner determined by the Superintendent, regarding the programs and amounts of restricted balances used for specified purposes. The bill would require the Superintendent of Public Instruction to report statewide information and information for each school district and county office of education to the Joint Legislative Budget Committee by October 31, 2009. (20) This bill would require the Superintendent of Public Instruction to reduce the principal apportionment for school districts and county offices of education for the 2008-09 fiscal year, as necessary, if, during that fiscal year, the Controller has disbursed funds from the appropriations reduced by the bill in amounts greater than the amounts remaining in those appropriations following the reductions and the Superintendent determines there is no other way to recover the funds that have been disbursed during the 2008-09 fiscal year. (21) This bill would provide that its provisions will become operative only if either AB 2 or SB 2 and either AB 9 or SB 9 of the 2009–10 1st Extraordinary Session of the Legislature are enacted and become effective on or before January 1, 2009. (22) 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 December 1, 2008. This bill would state that it addresses the fiscal emergency declared by the Governor by proclamation issued on December 1, 2008, pursuant to the California Constitution.
The Motor Vehicle Fuel License Tax Law imposes a tax of $0.18 per gallon of fuel and requires, if the federal fuel tax is reduced below the rate of $0.09 per gallon and federal financial allocations to this state are reduced or eliminated, that the tax rate be increased so that the combined state and federal tax rate per gallon equals $0.27. The Diesel Fuel Tax Law imposes a tax of $0.18 upon each gallon of fuel, as provided. This bill would eliminate those fuel taxes on April 1, 2009. Existing law imposes state sales and use taxes on retailers and on the storage, use, or other consumption of tangible personal property in this state at the combined rate of 6 14% of the gross receipts from the retail sale of tangible personal property in this state, and of the sales price of tangible personal property purchased from any retailer for storage, use, or other consumption in this state. This bill would, from February 1, 2009, impose an additional sales and use tax rate of 12 of 1%. This bill would also provide an exemption from sales and use taxes for the sale or use of motor vehicle fuel, as provided. The Personal Income Tax Law imposes taxes based upon taxable income. This bill would, for taxable years beginning on or after January 1, 2009, impose an additional tax at a specified rate of tax liability, as specified. Existing law imposes various taxes, including taxes on the privilege of engaging in certain activities. The Fee Collection Procedures Law, the violation of which is a crime, provides procedures for the collection of certain fees and surcharges. This bill would impose an oil severance tax, on and after July 1, 2009, upon any producer for the privilege of severing oil from the earth or water in this state for sale, transport, consumption, storage, profit, or use, as provided, at a specified rate of the gross value of each barrel of oil severed. The tax would be administered by the Department of Conservation and would be collected pursuant to the procedures set forth in the Fee Collection Procedures Law. The bill would require the department to deposit all tax revenues, penalties, and interest collected pursuant to these provisions into the General Fund. Because this bill would expand the application of the Fee Collection Procedures Law, the violation of which is a crime, it 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 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 December 1, 2008. This bill would state that it addresses the fiscal emergency declared by the Governor by proclamation issued on December 1, 2008, pursuant to the California Constitution. This bill would take effect immediately as a tax levy.
This bill would express the intent of the Legislature to enact statutory changes relating to the Budget Act of 2008. 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 December 1, 2008. This bill would state that it addresses the fiscal emergency declared by the Governor by proclamation issued on December 1, 2008, pursuant to the California Constitution.
This bill would express the intent of the Legislature to enact statutory changes relating to the Budget Act of 2008. 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 December 1, 2008. This bill would state that it addresses the fiscal emergency declared by the Governor by proclamation issued on December 1, 2008, pursuant to the California Constitution.
The Corporation Tax Law, in specified conformity to federal income tax laws, imposes certain limitations on the use of built-in losses in conjunction with corporate reorganizations. This bill would clarify that a specified federal administrative notice relating to those limitations does not apply for purposes of California law.
This bill would express the intent of the Legislature to enact statutory changes relating to the Budget Act of 2008. 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 December 1, 2008. This bill would state that it addresses the fiscal emergency declared by the Governor by proclamation issued on December 1, 2008, pursuant to the California Constitution.