The Sales and Use Tax Law imposes a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. This bill would exempt from sales and use taxes the gross receipts from the sale of, and the storage, use, or other consumption of, tangible personal property, as specified, purchased for use primarily in the manufacturing of solar photovoltaic panels. This bill would specify that this exemption does not apply to local sales and use taxes, transactions and use taxes, and specified state sales and use taxes. This bill would take effect immediately as a tax levy, but its operative date would depend on its effective date.
Sponsored bills
Existing law establishes various sexual assault offenses, including the offense of rape. This bill would make a technical, nonsubstantive change to the provisions establishing the offense of rape.
The Personal Income Tax Law and the Corporation Tax Law authorize various credits against the taxes imposed by those laws, including a credit for an increase in qualified employees, for a qualified employer who employs 20 or fewer employees. This bill would, under both laws, for taxable years beginning on and after January 1, 2010, and before January 1, 2014, allow a credit to a qualified employer, as defined, which, includes an employer of 30 or more employees, of either $3,000 or $5,000, as specified, for each qualified employee, as defined, employed by the qualified employer during the taxable year. This bill would take effect immediately as a tax levy.
Existing law, the Porter-Cologne Water Quality Control Act, on or before January 1, 2004, requires the State Water Resources Control Board, in consultation with others, to adopt regulations or standards for the permitting and operation of specified onsite sewage treatment systems. The act requires the board to apply those regulations or standards to those systems commencing 6 months after their adoption. This bill would repeal those provisions.
Existing law requires that the identification envelope for returning vote by mail ballots contain specified information and that the elections official verify that the signature on the envelope compares with the signature on the voter's affidavit of registration. Under existing law, the envelope is not opened and the ballot is not counted if the elections official determines the signatures do not compare. This bill would additionally require that the identification envelope include the last 4 digits of the voter's California driver's license or identification card number or, if unavailable, the last 4 digits of the voter's social security number and a security flap to conceal this information and the voter's signature during mailing. The bill would require the elections official to verify the accuracy of that information before counting the vote and that the voter be notified that the identification envelope will be opened only if this information is verified by the elections official. Because the bill would increase duties of local elections officials, 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, 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 these statutory provisions.
Existing law requires the Attorney General, upon receipt of a draft of a petition for a proposed initiative or referendum, to prepare a title and summary of the proposed measure. Under existing law, the Attorney General is required to determine the effect of a proposed initiative measure on revenues and expenditures of the state or local government. If the Attorney General determines that a proposed measure would affect state or local revenues or expenditures, he or she must include in the title either the estimate of the amount of change in state or local revenues or costs or an opinion as to whether a substantial net change in state or local finances would result if the proposed initiative is adopted. Existing law requires the Department of Finance and the Joint Legislative Budget Committee to prepare jointly the fiscal estimate that is included in the title. This bill would require the Legislative Analyst, instead of the Attorney General, to prepare the ballot title and summary for all measures submitted to the voters of the state and would require the Legislative Analyst, instead of the Department of Finance and the Joint Legislative Budget Committee, to prepare any fiscal estimate or opinion required by a proposed initiative measure. The bill would make its operation contingent upon the approval by the voters of ACA 20 of the 2009–10 Regular Session.
Existing law requires the State Air Resources Board to adopt procedures for determining the compliance of any system designed for the control of gasoline vapor emissions during gasoline marketing operations, including storage and transfer operations, and additional performance standards to ensure that systems for the control of gasoline vapors from motor vehicle fueling operations do not cause excessive spillage and emissions. Existing law prohibits the state board from requiring a gasoline dispensing facility that meets certain requirements from undergoing an Enhanced Vapor Recovery Phase II upgrade until April 1, 2011. Regulations adopted by the state board require an Enhanced Vapor Recovery Phase II upgrade by April 1, 2009, as provided. This bill would prohibit the state board from requiring a gasoline dispensing facility owned or operated by a local government that does not meet these requirements from undergoing an Enhanced Vapor Recovery Phase II upgrade until April 1, 2010. This bill would declare that it is to take effect immediately as an urgency statute.
Existing law requires a person desiring to vote at a polling place to announce his or her name and address to a precinct board member and to write this information on the roster of voters. This bill would also require the person to present proof of his or her identity to a member of the precinct board before receiving a ballot. The bill would require the proof of identity to contain the person's name and photograph, to be either unexpired or expired after the last general election, and to be issued by the United States, the State of California, or a tribal government. The bill would permit a voter who is unable to present proof of identity to cast a provisional ballot and would require the voter to provide identification to the county registrar of voters within 5 business days of voting. The bill, by requiring county elections officials to perform new duties, 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 these statutory provisions.
The Sales and Use Tax Law imposes a tax on the gross receipts from the sale of tangible personal property sold at retail in this state, or on the sales price of tangible personal property purchased from a retailer for the storage, use, or other consumption of that property in this state. That law defines the terms "gross receipts" and "sales price." This bill would provide, for purposes of that law, that the terms "gross receipts" and "sales price" do not include the value of a motor vehicle traded in for a new motor vehicle, including a new motorcycle, if the value of the trade-in motor vehicle is separately stated on the new motor vehicle invoice or bill of sale or similar document provided to the purchaser. Counties and cities are authorized to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and districts are authorized to impose transactions and use taxes in conformity with Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are incorporated into these laws. Section 2230 of the Revenue and Taxation Code provides that the state will reimburse counties and cities for revenue losses caused by the enactment of sales and use tax exemptions. This bill would provide that, notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse cities and counties for sales and use tax revenues lost by them pursuant to this bill. This bill would take effect immediately as a tax levy, but its operative date would depend on its effective date.
Existing federal law requires the federal government to compensate a state for the costs of incarcerating undocumented criminal illegal aliens, or to take the undocumented criminal alien into federal custody, as specified. This bill would require the Secretary of the Department of Corrections and Rehabilitation to annually bill the federal government for the costs of incarcerating undocumented criminal aliens within California's correctional system. The bill would require the Attorney General to utilize all available legal resources to obtain compliance with payment of the written bill if the federal government fails to make payment. This bill would also require the Department of Justice to collect data on the total number of, and percentage of, undocumented alien inmates in all state and local correctional institutions in the state and to publish the data on its Internet Web site. The data would be required to be annually updated and published.