The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including a credit against those taxes for taxable years beginning on or after January 1, 2011, in an amount equal to an applicable percentage of either 20% or 25%, respectively, of the qualified expenditures, as defined, attributable to the production of a qualified motion picture in California, or, where the qualified motion picture is a television series that relocated to California or is an independent film, as provided. Existing law imposes specified duties on the California Film Commission related to the administration of the credits, including a requirement to allocate the tax credits until July 1, 2017, and limits the aggregate amount of credits that may be allocated to qualified motion pictures in any fiscal year to $100,000,000 through the 2016–17 fiscal year. Existing law, for taxable years beginning on or after January 1, 2011, in lieu of the credits authorized under the Personal Income Tax Law and the Corporation Tax Law for qualified motion pictures described above, also allows a credit against qualified state sales and use taxes, as provided. Existing law provides for a tentative minimum tax and further provides that, except for specified credits, no other credit shall reduce the tax imposed below the tentative minimum tax. This bill would establish similar credits under the Personal Income Tax Law and the Corporation Tax Law for taxable years beginning on or after January 1, 2016, to be allocated by the California Film Commission on or after July 1, 2015, and before July 1, 2020. This bill would, as compared to the existing tax credits, extend the scope of the credits for a qualified motion picture to the applicable percentage of qualified expenditures up to $100,000,000, would extend the credit to qualified expenditures for television pilot episodes, and would determine an applicable percentage of 25% or 20% for qualified expenditures, with an additional credit amount available, as specified. This bill would limit the aggregate amount of these new credits to be allocated in each fiscal year to up to $330 million, and would, subject to a computation and ranking of applicants based on the jobs ratio, as defined, require the California Film Commission to allocate credit amounts subject to specified categories of qualified motion pictures. This bill would, for taxable years beginning on or after January 1, 2016, in lieu of the credits authorized under the Personal Income Tax Law and the Corporation Tax Law for qualified motion pictures described above, allow a credit against qualified state sales and use taxes, as provided. This bill would also require the Legislative Analyst's Office to prepare reports related to the effectiveness and administration of the qualified motion picture credit under the Sales and Use Tax Law, the Personal Income Tax Law, and the Corporation Tax Law. This bill would, for taxable years, beginning on or after January 1, 2016, additionally allow the credit under the Corporation Tax Law for qualified expenditures for the production of qualified motion pictures to reduce the tentative minimum tax. This bill would also make findings and declarations related to the entertainment industry, and would urge the United States Department of Commerce and the International Trade Commission to investigate and impose sanctions on specified motion picture productions and elements of production to combat unfair and illegal competition. Existing constitutional provisions require that a statute that limits the right of access to the meetings of public bodies or the writings of public officials and agencies be adopted with findings demonstrating the interest protected by the limitation and the need for protecting that interest. This bill would make legislative findings to that effect. The bill would state that its provisions are severable. This bill would incorporate additional changes in Section 23036 of the Revenue and Taxation Code, proposed by AB 2754, to be operative only if AB 2754 and this bill are both chaptered and become effective on or before January 1, 2015, and this bill is chaptered last. This bill would take effect immediately as a tax levy.
Sponsored bills
Proposition 187, which was approved by the voters at the November 8, 1994, statewide general election, made illegal aliens ineligible for specified public social services, public health care services, and public school education at the elementary, secondary, and post-secondary levels. Among other things, the proposition also required various state and local agencies to report suspected illegal aliens, as specified, and required the Attorney General to perform certain tasks in connection with transmitting and retaining those reports. These provisions of Proposition 187 were rendered unenforceable after a federal court found them to be preempted by the United States Constitution and other federal law. This bill would repeal the unenforceable provisions of Proposition 187, as described above.
This measure would recognize the month of October 2014 as Filipino American History Month and the 427th anniversary of the first presence of Filipinos in the continental United States.
Existing law authorizes employers to provide their employees paid sick leave. This bill would enact the Healthy Workplaces, Healthy Families Act of 2014 to provide that an employee who, on or after July 1, 2015, works in California for 30 or more days within a year from the commencement of employment is entitled to paid sick days for prescribed purposes, to be accrued at a rate of no less than one hour for every 30 hours worked. An employee would be entitled to use accrued sick days beginning on the 90th day of employment. The bill would authorize an employer to limit an employee's use of paid sick days to 24 hours or 3 days in each year of employment. The bill would prohibit an employer from discriminating or retaliating against an employee who requests paid sick days. The bill would require employers to satisfy specified posting and notice and recordkeeping requirements. The bill would define terms for those purposes. The bill would require the Labor Commissioner to enforce these requirements, including the investigation, mitigation, and relief of violations of these requirements. The bill would authorize the Labor Commissioner to impose specified administrative fines for violations and would authorize the commissioner or the Attorney General to recover specified civil penalties against an offender who violated these provisions on behalf of the aggrieved, as well as attorney's fees, costs, and interest. The bill would not apply to certain categories of employees that meet specified requirements.
This measure would designate the interchange of State Highway Route 5 and State Highway Route 118 in the City of Los Angeles as the David M. Gonzales Medal of Honor World War II Memorial Interchange. 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 acknowledge the history of the Chinese in California, would recognize the contributions made to the State of California by Chinese Americans and Chinese immigrants, and would request Congress to adopt resolutions of apology to the Chinese American community for enactment of the Chinese exclusion laws.
This measure would designate the portion of State Highway Route 710 between Pico Avenue and the Pacific Coast Highway in the City of Long Beach as the Senator Jenny Oropeza Memorial Freeway. 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 provides that the military courts of this state are general courts-martial, special courts-martial, summary courts-martial, and courts of inquiry. Existing law provides that general, special, and summary courts-martial have the power to try and adjudge specified members of the active militia. Existing law establishes various sexual assault offenses, including the offenses of rape, unlawful sexual intercourse, and abduction. Existing law establishes the Military Department, which includes the office of the Adjutant General, the California National Guard, the State Military Reserve, the California Cadet Corps, and the Naval Militia. Federal laws and regulations governing the United States Army, Navy, Air Force, and National Guard and not in conflict with state law are adopted with respect to the state military forces. This bill would require the department, on or before July 1 of each year, to report prescribed information to the Governor, the Legislature, the Senate Committee on Veterans Affairs, the Assembly Committee on Veterans Affairs, the Attorney General, and the United States Attorneys in California regarding the federal government's activities relating to sexual assault prevention and response. The bill would restrict the authority of the department or the California National Guard to assert jurisdiction over qualifying sexual assault offenses, as defined, by a member of the active militia when subject to the Uniform Code of Military Justice, to occasions when a civilian prosecutorial authority refuses to prosecute on behalf of the state. The bill would require a member of the active militia recommended for court-martial pursuant to a specified hearing for a qualifying sexual assault offense, or an attempt of that offense, to be tried by general court-martial. The bill would prohibit a convening authority from overturning a conviction for a qualifying sexual assault offense issued by a general court-martial. The bill would require the convening authority to dispose of cases on appeal in accordance with the decision of the Courts-Martial Appellate Panel. Under the bill, no statute of limitations would apply for a member of the active militia to be charged with a qualifying sexual assault offense when subject to the jurisdiction of the military court, and the bill would require the punishment for a conviction of any of the specified offenses to be issued as directed by the general court-martial, and to include, at a minimum, dismissal or dishonorable discharge. The bill would define the term "sexual assault crime" to include specified offenses under existing law.
This measure would designate September 2014 as Prostate Cancer Awareness Month in the State of California.
(1) Existing law, until July 1, 2015, authorizes a county, city and county, or city to establish a capital investment incentive program, pursuant to which the county, city and county, or city is authorized to pay a capital investment incentive amount, as defined, that does not exceed the amount of property tax derived from that portion of the assessed value of a qualified manufacturing facility that exceeds $25,000,000, to a proponent of a qualified manufacturing facility. Existing law defines a "proponent" as a party and requires a party to meet certain requirements, including that the party will be the fee owner of the qualified manufacturing facility upon the completion of that facility, as provided. This bill would, until July 1, 2015, additionally authorize the party to be the lessee or the occupant under a government-owned contractor-operator enhanced use lease agreement of the qualified manufacturing facility upon the completion of that facility. (2) Existing law, the Corporation Tax Law, for taxable years beginning on or after January 1, 2015, and before January 1, 2030, allows, with regard to the manufacture of a new advanced strategic aircraft for the United States Air Force, a credit against the taxes imposed under that law in an amount equal to 1712% of qualified wages, as defined, paid or incurred with respect to qualified full-time employees, as multiplied by an annual full-time equivalent ratio, by the qualified taxpayer, defined as a taxpayer that is a major first-tier subcontractor with regard to the manufacture of that aircraft. This bill would define a qualified taxpayer to also include a prime contractor awarded a prime contract to manufacture a new advanced strategic aircraft for the United States Air Force. The bill would limit this credit by providing that the aggregate number of total annual full-time equivalents, as defined, of all qualified taxpayers may not exceed 1,100. This bill would declare that it is to take effect immediately as an urgency statute.