The Personal Income Tax Law authorizes various deductions in computing income that is subject to tax under that law. This bill would, for taxable years beginning on and after January 1, 2013, allow a deduction in connection with health savings accounts in conformity with federal law. In general, the deduction would be an amount equal to the aggregate amount paid in cash during the taxable year by, or on behalf of, an eligible individual, as defined, to a health savings account of that individual, as provided. This bill would, for taxable years beginning on and after January 1, 2013, also provide related conformity to that federal law with respect to the allowance of rollovers from Archer Medical Savings Accounts, health flexible spending arrangements, or health reimbursement accounts to a health savings account, and penalties in connection therewith. This bill would take effect immediately as a tax levy.
Sponsored bills
Existing sales and use tax laws impose 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. Under existing sales and use tax regulations, gross receipts from a retail sale of a wireless telecommunication device sold in a bundled transaction with wireless telecommunication service are generally equal to the amount of the unbundled sales price of the wireless telecommunication device. This bill would, instead, limit the gross receipts from a retail sale of a wireless telecommunication device sold in a bundled transaction with wireless telecommunication service to the bundled sales price of the wireless telecommunication device. The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing law authorizes districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which conforms to the Sales and Use Tax Law. Amendments to state sales and use taxes 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 any local agencies 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.
The Personal Income Tax Law and the Corporation Tax Law authorize various deductions in computing income that is subject to tax under those laws. This bill would allow a deduction, under both of those laws, of amounts paid on the property tax bill. This bill would take effect immediately as a tax levy.
Existing law authorizes the Department of Corrections and Rehabilitation, participating counties, and the State Public Works Board (SPWB) to acquire, design, and construct local jail facilities approved by the Corrections Standards Authority. Existing law authorizes the SPWB to issue revenue bonds, notes, or bond anticipation notes in specified amounts to finance the acquisition, design, or construction, and a reasonable construction reserve, of approved local jail facilities, as specified. Existing law authorizes a participating county that has received a conditional award under one specified jail facilities financing program to relinquish its conditional award, provided that no state moneys have been encumbered in contracts let by the county, and reapply for a conditional award under a separate financing program that requires the county to contribute 10% of the total project costs. Moneys derived under the separate financing program are continuously appropriated for the acquisition, design, or construction of approved jail facilities. This bill would require that, notwithstanding the provisions above, any qualified county, as defined, that has received a conditional award under one specified jail facilities financing program whereby state moneys have been encumbered in contracts let by the county, to be awarded $16,000,000 by December 31, 2012, from the separate financing program. By expanding the purposes of a continuously appropriated fund, this bill would make an appropriation.
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 a tax, measured by the sales price, on the storage, use, or other consumption of tangible personal property in this state." That law defines the terms "gross receipts" and "sales price." This bill would exclude from the terms "gross receipts" and "sales price" the amount charged at retail for gasoline and diesel fuels in excess of $3.88 or $3.52 per gallon, respectively, as provided. Existing law imposes a sales and use tax and an excise tax on gasoline and diesel fuels and requires the State Board of Equalization to annually modify both the gasoline and diesel excise tax rates on a going-forward basis so that the taxes imposed on gasoline and diesel fuels, as described above, are revenue neutral. This bill would require the State Board of Equalization to reduce, but not increase, certain excise tax rates on gasoline and diesel fuels to maintain revenue neutrality. This bill would declare that it is to take effect immediately as an urgency statute.
This measure would designate April 2012 as California Autism Awareness Month, would affirm the Legislature's commitment to the important issues related to autism spectrum disorders (ASDs) , and would emphasize that each and every individual with an ASD is a valued and important member of our society.
Existing law provides certain protections and benefits for veterans. This bill would authorize the governing board of a county or city to grant financial assistance, relief, and support to disabled veterans, as defined, by waiving service-related fees charged by the county or city, as specified.
Existing law provides that any elected public officer who takes public office, or is reelected to public office, on or after January 1, 2006, who is convicted of any specified felony arising directly out of his or her official duties, forfeits all rights and benefits under, and membership in, any public retirement system in which he or she is a member, effective on the date of final conviction, as specified. This bill would require any person employed at-will for the purposes of providing services to an elected public officer who takes public office, or is reelected to public office, on or after January 1, 2013, who is convicted of any specified felony arising directly out of his or her official duties, to forfeit all rights and benefits under, and membership in, any public retirement system in which he or she is a member, effective on the date of final conviction, as specified.
Under existing law, a person who deprives or violates the personal liberty of another with intent to effect or maintain specified felonies, including pandering or extortion, or to obtain forced labor or services, is guilty of human trafficking. Under existing law, a person convicted of human trafficking is punished by imprisonment in a state prison for 3, 4, or 5 years, unless the victim is under 18 years of age in which case the term of imprisonment is 4, 6, or 8 years. Existing law requires a fine of $100,000 when a person is convicted of human trafficking involving a commercial sex act and the victim is under 18 years of age. This bill would make the crime of human trafficking, where the victim is an adult and the crime involves a commercial sex act, punishable by 10, 12, or 14 years in state prison and, where the victim is a minor and the crime involves a commercial sex act, punishable by 25 years to life in a state prison. By creating a new crime, 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 dissolved redevelopment agencies and community development agencies, as of February 1, 2012, and provides for the designation of successor agencies, as defined. Existing law requires successor agencies to wind down the affairs of the dissolved redevelopment agencies and to, among other things, repay enforceable obligations, as defined, and to remit unencumbered balances of redevelopment agency funds, including housing funds, to the county auditor-controller for distribution to taxing entities. Existing law would expand enforceable obligations to include the use of the proceeds of the issuance of Rancho Cucamonga Redevelopment Agency's 2004 Tax Allocation Bonds to implement and complete an infrastructure project, as specified. This bill would make legislative findings and declarations as to the necessity of a special statute for the successor agency to the Rancho Cucamonga Redevelopment Agency. This bill would declare that it is to take effect immediately as an urgency statute.