Sen. Mike Morrell

The Personal Income Tax Law, in modified conformity with federal income tax laws, allows various deductions in computing the income that is subject to the taxes imposed by that law, including miscellaneous itemized deductions that are allowed only to the extent that the aggregate amount of those deductions exceeds 2% of adjusted gross income. This bill, for taxable years beginning on or after January 1, 2018, would allow as a deduction under that law an amount equal to the amount of federal income tax paid, as defined, by an individual for that taxable year, as specified. This bill would take effect immediately as a tax levy.

Existing law establishes the Employment Development Department within the Labor and Workforce Development Agency to perform, among other things, job creation activities. Under existing law, various professions and vocations are required to be licensed and regulated by state entities, including, but not limited to, the boards, bureaus, and committees in the Department of Consumer Affairs. Contingent on the appropriation of specified funds, this bill would require the Employment Development Department to establish and maintain a list of occupational licenses required by the State of California and would require the department to post the list on its Internet Web site.

The California Constitution conditions the imposition of a general tax by a local government upon the approval of a majority of its voters voting on the tax. The California Constitution requires the election for the vote on a general tax to be consolidated with a regularly scheduled election for members of the governing body of the local government, except in cases where the members of the governing body of the local government, by a unanimous vote, declare an emergency. The California Constitution conditions the imposition of a special tax by a local government upon the approval of 23 of the voters voting on the tax. The California Constitution defines "local government" for these purposes to mean any county, city, city and county, including a charter city or county, any special district, or any other local or regional governmental entity. This measure would specify that the electorate exercising its initiative power is within the definition of "local government," and that these conditions and requirements apply to the exercise of that power. The California Constitution prohibits an assessment or property-related fee or charge from being assessed by an agency on any parcel of property unless it meets certain requirements. Existing provisions of the California Constitution require an agency to follow specified procedures in imposing or increasing an assessment or property-related fee or charge, and condition the imposition or increase of an assessment or property-related fee or charge, with certain exceptions, upon the absence of a majority protest on the part of owners of affected parcels and, in the case of a property-related fee or charge, upon approval by either a majority vote of the owners of the subject parcels or a 23 vote of the voters residing in the affected area. The California Constitution defines "agency" for these purposes to mean any county, city, city and county, including a charter city or county, any special district, or any other local or regional governmental entity. This measure would specify that the electorate exercising its initiative power is within the definition of "agency," and that the existing requirements and procedures apply to the exercise of that power.

Under existing law, it is a crime to assault, batter, or interfere with, as specified, a police dog or police horse. Under existing law, a violation of these provisions is punishable as a misdemeanor, or, if a serious physical injury is inflicted upon the animal, as a misdemeanor or a felony. Additionally, under existing law, if a person, with the intent to inflict injury or death, causes the death or serious physical injury of the animal, that person is, upon conviction of a felony, punishable by an additional one-year term of imprisonment. Under existing law, for each felony case, a court is required to hold, and a prosecutor is required to attend, a preliminary hearing. This bill would instead make the intentional killing or infliction of serious physical injury to a police dog or police horse a felony punishable by imprisonment for 2, 3, or 4 years. By changing the penalty of an existing crime, and by imposing additional duties on local prosecutors by increasing the number of preliminary hearings, 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 no reimbursement is required by this act for a specified reason.

Existing law, the Private Investigator Act, provides for the licensure and regulation of private investigators by the Bureau of Security and Investigative Services. Existing law authorizes a licensee to apply for consent to assign a license to another business entity and, upon consent and payment of a processing fee, assign that license to another business entity as long as the direct and indirect owners of the assignor own all of the assignee immediately after the assignment. Existing law also provides that a license under that act is not assignable. This bill would delete the provision of law that provides a license under that act is not assignable. This bill would declare that it is to take effect immediately as an urgency statute.

The Katz-Harris Taxpayers' Bill of Rights Act ensures that the Franchise Tax Board conducts its operations of tax assessment and tax collection in a manner that ensures the privacy and property rights of California's taxpayers. The act establishes the position of Taxpayers' Rights Advocate and provides specified protections for taxpayers for purposes of, among other things, determining their correct tax liability. This bill would provide that if a taxpayer is represented by a federally authorized tax practitioner, as defined, and the taxpayer has authorized the federally authorized tax practitioner to represent the taxpayer pursuant to an executed power of attorney form, duly submitted to the appropriate California taxation authority, then an agent from a California taxing authority is prohibited from contacting the taxpayer without the federally authorized tax practitioner's knowledge and is required to send a copy of all correspondence sent to the taxpayer to the federally authorized tax practitioner. The bill would further require that a violation of this right to representation result in the removal of the taxpayer's case to a new and impartial agent who would be prohibited from considering any information that was improperly obtained by the agent who was replaced.

Existing law provides that the state has the primary financial responsibility for preventing and suppressing fires in areas that the State Board of Forestry and Fire Protection has determined are state responsibility areas, as defined. Existing law until July 1, 2017, required that a fire prevention fee be charged on each habitable structure on a parcel that is within a state responsibility area, to be used for specified fire prevention activities, and prescribed procedures for the collection and processing of the fees by the California Department of Tax and Fee Administration. Existing law repeals those provisions requiring the payment of the fee on January 1, 2031. This bill would instead repeal those provisions on January 1, 2019. The bill would also require the California Department of Tax and Fee Administration, no later than January 1, 2020, to develop and implement a process for providing for refunds of any fire prevention fees collected by the department, commencing in the 2011-2012 fiscal year until July 1, 2017, from each owner of a habitable structure located in a state responsibility area pursuant to those provisions. The bill would also require the department to adopt regulations setting forth requirements for the application, review, and refund of those fees paid by the owner of a habitable structure, as provided.

(1) Existing law establishes a system of public elementary and secondary schools in this state and authorizes local educational agencies throughout the state to operate schools and provide instruction to pupils in kindergarten and grades 1 to 12, inclusive. Existing law prohibits a person who has been convicted of a violent or serious felony from being hired by a school district in a position requiring certification qualifications or supervising positions requiring certification qualifications. Existing law also prohibits a school district from employing or retaining in employment a person who has been convicted, or who has been convicted following a plea of nolo contendere, of any sex offense, as defined. This bill, the Sexual Abuse-Free Education (SAFE) Act, would prohibit a school entity, defined as a school district, county office of education, charter school, or private or parochial school, from knowingly hiring a person as a certificated employee in a position involving direct contact with children, if the person was determined by a current or former employer, as the result of an investigation, to be responsible for an act of child abuse or sexual misconduct with a pupil, unless the allegations of child abuse or sexual misconduct with a pupil were subsequently determined to be false. The bill would require, when a school entity makes an offer of employment to an applicant for a certificated position involving direct contact with children, and before the applicant may accept the offer, the school entity to contact the superintendent of a school district, or his or her designee, or the equivalent chief executive officer of a charter school or private school, for each of the school entities by which the applicant has been employed, and obtain specified information about the applicant in writing. The bill would provide that school entities and school entity officials would not be subject to civil or criminal liability for the disclosure of information pursuant to these provisions unless the information was disclosed with the knowledge that it was false. The bill, pursuant to specified statutes, would authorize the Commission on Teacher Credentialing to discipline, or take an adverse action against, a certificated school administrator who willfully fails to disclose the information required pursuant to these provisions. The bill would also require, when a school entity makes an offer of employment to an applicant for a certificated position involving direct contact with children, and before the applicant may accept the offer, the school entity to require the applicant to provide a declaration in writing that he or she has not been determined by a current or former employer, as the result of a voluntary resignation or investigation, to be responsible for an act of child abuse or sexual misconduct with a pupil. The bill would prohibit a collective bargaining agreement, termination agreement, severance agreement, or other contract entered into after January 1, 2019, from preventing the disclosure of any information related to child abuse or sexual misconduct with a child, affecting the ability of the school entity to report child abuse or sexual misconduct with a child, or requiring the school entity to expunge information relating to child abuse or sexual misconduct with a child from any document, unless the allegations of child abuse or sexual misconduct with a child are determined to be false. Because the bill would require school districts, county offices of education, and charter schools to comply with additional requirements before hiring new employees, and to disclose information about former employees who are applicants for certificated positions at other school entities, the bill would impose a state-mandated local program. (2) 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 provides for the licensure and regulation of various professions and vocations by state entities, including, but not limited to, the boards, bureaus, and committees in the Department of Consumer Affairs. This bill would provide a list of certain occupational licenses and would state that it is the purpose of this provision to establish and maintain a complete list of all occupational licenses required by the State of California. The bill would state the intent of the Legislature to continue to update and complete the list of occupational licenses in this section. The bill would require that the list be kept updated by an unspecified entity.

Existing law requires state departments and agencies to disclose certain information on their Internet Web sites, including their privacy policies and information related to certain of their duties. This bill would require any state agency, as defined, that maintains or operates its own Internet Web site to post specified information regarding the number of persons it employs and its total authorized budget amount on its homepage.