Existing law authorizes an individual taxpayer to contribute amounts in excess of his or her personal income tax liability for the support of specified funds. Existing law also contains administrative provisions that are generally applicable to voluntary contributions. This bill would allow an individual to designate on his or her tax return that a specified amount in excess of his or her tax liability be transferred to the Revive the Salton Sea Fund, which would be created by this bill. The bill would prohibit a voluntary contribution designation for the Revive the Salton Sea Fund from being added on the tax return until another voluntary contribution designation is removed or a space is available and would require, once the designation is added, specified information to be on the tax form, including the purposes for which the contribution would be used. This bill would require money contributed to the fund, upon appropriation by the Legislature, to be allocated to the Franchise Tax Board and the Controller for reimbursement of costs, as provided, and to the Natural Resources Agency for distribution of competitive grants to provide funds or supplement funding of the state, county and local agencies, nonprofit organizations, and projects identified as necessary for the restoration and maintenance of the Salton Sea and to develop a mechanism to provide ongoing public awareness, as specified. The bill would provide that these provisions would remain in effect only until January 1 of the 5th taxable year following the first appearance of the fund on the tax return, but would further provide for an earlier repeal if the Franchise Tax Board determines that the amount of contributions estimated to be received during a calendar year will not equal or exceed the minimum contribution amount, as defined, for that calendar year, in which case these provisions would be repealed on December 1 of that year.
Sponsored bills
This measure would recognize the year of 2016 as the 50th anniversary of California's community-based developmental services system, and would reaffirm the commitment of the Legislature to support this system. This measure would declare the importance of ensuring a sustainable system that protects the rights of individuals with developmental disabilities.
This measure would proclaim the month of June 2016 to be Dairy Month in California and would encourage Californians to continue to support the American dairy industry by including dairy products as part of a healthy diet.
Existing law classifies controlled substances into 5 schedules and places the greatest restrictions and penalties on the use of those substances placed in Schedule I. The drug fentanyl is classified in Schedule II. Existing law prohibits a person from possessing for sale or purchasing for purposes of sale, specified controlled substances, including fentanyl, and provides for imprisonment in a county jail for 2, 3, or 4 years for a violation of this provision. Existing law also imposes an additional term upon a person who is convicted of a violation of, or of a conspiracy to violate, specified provisions of law with respect to a substance containing heroin, cocaine base, and cocaine, if the substance exceeds a specified weight. Existing law imposes a greater additional term under these provisions depending on the weight of the substance. This bill would make the provisions imposing an additional term, as described above, applicable with respect to a substance containing fentanyl. By imposing additional incarceration costs on local agencies, the 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.
Under existing law, the Department of Food and Agriculture has various duties relating to the prevention and control of damage caused by citrus pests and diseases. The Legislature has expressed a finding and declaration that the citrus killing diseases, Huanglongbing, citrus leprosis, citrus variegated chlorosis, and citrus canker, and the associated vectors present a clear and present danger to California's citrus industry, as well as to other commodities and plant life. This bill would require the department, upon the appropriation of funds for that purpose, to support specified research activities relating to the Asian citrus psyllid and Huanglongbing. The bill would also require the department, upon the appropriation of funds for that purpose, to work with county agricultural commissioners, pest control advisors, researchers, the Citrus Research Board, or any or all of them, to establish a process for voluntary tracking of best practices for managing Asian citrus psyllid-infested and Huanglongbing-infected groves, as specified. This bill would declare that it is to take effect immediately as an urgency statute.
The California Constitution generally limits ad valorem taxes on real property to 1% of the full cash value, as defined, of that property, and provides that the full cash value base may be adjusted each year by an inflationary rate not to exceed 2% for any given year. Existing property tax law implementing this constitutional authority provides that the taxable value of real property is the lesser of its base year value compounded annually by the inflation factor not to exceed 2%, as provided, or its full cash value. Existing property tax law also provides that the taxable value of a manufactured home is the lesser of its base year value compounded annually by an inflation factor not to exceed 2% or its full cash value. This bill would provide that the inflation factor shall not apply to the principal place of residence, as specified, of a "qualified taxpayer," defined by the bill to mean a person who owns a dwelling as his or her principal place of residence, or a person who owns a manufactured home as his or her principal place of residence, who is 65 years of age or older on the lien date who meets specified requirements. By changing the manner in which local tax officials calculate the taxable value of real property owned by senior citizens, this bill would impose a state-mandated local program. Section 2229 of the Revenue and Taxation Code requires the Legislature 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 Section 2229 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill. 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. This bill would take effect immediately as a tax levy.
The Personal Income Tax Law allows various credits against the taxes imposed by that law. This bill would, for a qualified principal residence, as defined, that is purchased after January 1, 2017, and before January 1, 2020, allow a credit against those taxes in an amount equal to the lesser of 5% of the purchase price or $10,000 to qualified first-time homebuyers, as defined. This bill would require the credit to be applied in equal amounts over 3 successive taxable years and would limit the total amount of the credit that may be allowed to $100,000,000. This bill would take effect immediately as a tax levy.
(1) The California Constitution generally limits ad valorem taxes on real property to 1% of the full cash value, as defined, of that property, and provides that the full cash value base may be adjusted each year by the inflationary rate not to exceed 2% for any given year. Existing property tax law implementing this constitutional authority provides that the taxable value of real property is the lesser of its base year value compounded annually by an inflation factor not to exceed 2%, as provided, or its full cash value. Existing property tax law also provides that the taxable value of a manufactured home is the lesser of its base year value compounded annually by an inflation factor not to exceed 2% or its full cash value. This bill, for any assessment year commencing on or after January 1, 2017, would provide that the inflation factor shall not apply to the principal place of residence, including a manufactured home, of a qualified veteran, as defined, who is 65 years of age or older on the lien date, was honorably discharged from military service, and meets specified requirements. By changing the manner in which local tax officials calculate the taxable value of real property owned by senior veterans, this bill would impose a state-mandated local program. (2) Existing property tax law provides, pursuant to the authorization of the California Constitution, a disabled veteran's property tax exemption for the principal place of residence of a veteran or a veteran's spouse, including an unmarried surviving spouse, if the veteran, because of injury incurred in military service, is blind in both eyes, has lost the use of 2 or more limbs, or is totally disabled, as those terms are defined, or if the veteran has, as a result of a service-connected injury or disease, died while on active duty in military service. Existing law exempts that part of the full value of the residence that does not exceed $100,000, or $150,000, if the veteran's or spouse's household income does not exceed $40,000, adjusted for inflation, as specified. This bill, for property tax lien dates on an after January 1, 2017, would instead exempt the full value of the principal place of residence of a veteran or veteran's spouse if the veteran's or spouse's household income does not exceed $40,000, adjusted for inflation. The bill would also make technical and conforming changes to the disabled veteran's property tax exemption. By changing the manner in which local tax officials administer the disabled veteran's property tax exemption, this bill would impose a state-mandated local program. (3) Section 2229 of the Revenue and Taxation Code requires the Legislature 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 Section 2229 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill. (4) 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. (5) This bill would take effect immediately as a tax levy.
(1) Existing law makes it unlawful to take mammals, birds, fish, reptiles, and amphibians outside of established seasons or to exceed any bag limit or possession limit established by statute or by regulations adopted by the Fish and Game Commission. Under existing law, unless otherwise provided, it is unlawful to possess fish, reptiles, or amphibians except during the open season where taken and for 10 days thereafter, and not more than the possession limit thereof is allowed to be possessed during the period after the close of the open season. Existing law makes it unlawful for any person to possess more than one daily bag limit of any fish taken under a sport fishing license unless authorized by certain regulations adopted by the commission. This bill would authorize a charitable organization or nonprofit organization to possess fish taken under a sport fishing license in excess of a possession limit established by statute or by regulations adopted by the commission at any time if the charitable organization or nonprofit organization was given the fish by a donor intermediary, as defined, or a person who holds a sport fishing license and an applicable license tag or tags, the charitable organization or nonprofit organization has documentation to that effect, as specified, and the charitable organization or nonprofit organization retains any tag required to be affixed to a fish in the manner prescribed in the Fish and Game Code or regulations adopted by the commission. The bill would authorize a donor intermediary to possess fish taken under a sport fishing license in excess of a possession limit if the donor intermediary complies with the same requirements as a charitable organization or nonprofit organization. This bill would require the commission to recommend legislation or adopt regulations to clarify when a possession limit is not violated by processing into food lawfully taken sport fish. (2) Existing law requires every person 16 years of age or older who takes any fish, reptile, or amphibian for any purpose other than profit to first obtain a license for that purpose, with specified exceptions, and to have that license on his or her person or in his or her immediate possession when engaged in carrying out any activity authorized by the license. Existing law requires a resident or a nonresident, 16 years of age or older, to be issued a sport fishing license for the period of a calendar year, or, if issued after the beginning of the year, for the remainder of the year, upon payment of the applicable fee. This bill would require, on January 1, 2018, and until January 1, 2023, that a resident or nonresident, 16 years of age or older and under 18 years of age at the time of issuance of the license, to be issued a junior sport fishing license for the period of a calendar year, or, if issued after the beginning of the year, for the remainder of the year, upon payment of the fee applicable for a one-day fishing license. The bill would also increase from January 1, 2018, until January 1, 2023, the age of persons eligible for a nonresident 10-day sport fishing license and a resident and nonresident one-day and 2-day sport fishing license from 16 years of age or older to 18 years of age and older.
This measure would recognize 2016 as the 150-year anniversary of public service and protection of state parks by state park rangers and would encourage the Department of Parks and Recreation, the California State Park Rangers Association, and the California State Parks Anniversary Committee to take all appropriate action to celebrate that anniversary.