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 a specified percentage of the qualified expenditures, as defined, attributable to the production of a qualified motion picture in California, or, where the qualified motion picture has relocated to California or is an independent film, as provided. Existing law allows specified qualified taxpayers to elect to assign the credit, requires specified information from qualified taxpayers that apply for a tax credit allocation, and 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, 2015, 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 2014–15 fiscal year. Existing law additionally allows, in lieu of the credits under the Personal Income Tax Law and the Corporation Tax Law for qualified motion pictures, a credit against qualified state sales and use taxes, as provided. This bill, under the Personal Income Tax Law and the Corporation Tax Law, would impose additional duties on the California Film Commission related to the administration of the credits and would extend the requirement to allocate the tax credits 2 additional years, until July 1, 2017. This bill would also extend the limit on the aggregate amount of credits that may be allocated through the 2016–17 fiscal year. This bill would also require assigning qualified taxpayers to provide the Franchise Tax Board with specified information, would revise the information included in an application for a tax credit allocation, and 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 require the California Film Commission to annually post on its Internet Web site and make available for public release specified information, including a list of qualified taxpayers and the tax credit amounts allocated to each qualified taxpayer by the commission. The bill would authorize various state agencies to disclose specified taxpayer information for purposes of the Legislative Analyst's Office report, and would impose specified criminal penalties on the disclosure of that information. By expanding the crime of knowingly and wrongfully accessing, using, or disclosing specified information, 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. This bill would declare that it is to take effect immediately as an urgency statute.
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Existing law authorizes the granting of tenure to academic employees in public postsecondary institutions. The existing Donahoe Higher Education Act sets forth the missions and functions of the segments of postsecondary education in this state, including the 3 public postsecondary segments: the California Community Colleges, the California State University, and the University of California. Provisions of the act apply to the University of California only to the extent that the Regents of the University of California, by appropriate resolution, make those provisions applicable. Existing provisions of the act express the intent of the Legislature that the 3 public postsecondary segments adopt and enforce policies and procedures that ensure that teaching is an important factor in the evaluation of faculty for appointment, retention, promotion, and tenure. This bill would express the intent of the Legislature that the California State University and the University of California develop and adopt tenure policies aimed at encouraging and rewarding service, both to the campus community and to the community outside of the campus, provided by faculty members. The bill would require the Trustees of the California State University, and request the regents, to take specified actions during the next review of the retention, tenure, and promotion policies at each campus, or before the end of the 2017–18 academic year, whichever occurs first, to recognize and reward service as appropriate for each discipline, as specified; to consider the extent to which specified forms of service may be recognized for purposes of appointment, promotion, retention, and tenure review; and to develop and distribute throughout their respective segments transparent criteria for tenure that include service, if criteria of that type that are academically appropriate for each discipline have not previously been adopted in that segment. The bill would also require the trustees, and request the regents, to consult with the academic senates of their respective segments and with student and community organizations and to act consistently with applicable collective bargaining agreements in carrying out these responsibilities.
(1) Existing law requires the Legislature to provide for a system of common schools by which a free school is required to be kept up and supported in each district. Existing law prohibits a pupil enrolled in school from being required to pay a fee, deposit, or other charge not specifically authorized by law. This bill would prohibit a pupil enrolled in a public school from being required to pay a pupil fee, as defined, for participation in an educational activity, as defined, as specified. The bill would provide that this prohibition is not to be interpreted to prohibit solicitation of voluntary donations, voluntary participation in fundraising activities, or school districts, schools, and other entities from providing pupils prizes or other recognition for voluntarily participating in fundraising activities. The bill would specify that these provisions apply to all public schools, including, but not limited to, charter schools and alternative schools, are declarative of existing law, and should not be interpreted to prohibit the imposition of a fee, deposit, or other charge otherwise allowed by law. The bill would require the State Department of Education, commencing with the 2014–15 fiscal year, and every 3 years thereafter, to develop and distribute guidance for county superintendents of schools, district superintendents, and charter school administrators regarding the imposition of pupil fees for participation in educational activities in public schools. The bill would require the department to post the guidance on its Internet Web site and would provide that the guidance does not constitute a regulation subject to specified law. (2) Existing regulations establish uniform complaint procedures that require each local educational agency to adopt policies and procedures for the investigation and resolution of complaints regarding violations of state and federal laws and regulations governing educational programs. This bill would authorize a complaint of noncompliance with the provisions of this bill to be filed with the principal of a school under those uniform complaint procedures. The bill would authorize a complaint to be filed anonymously if specified circumstances exist. The bill would authorize a complainant not satisfied with a public school's decision to appeal that decision to the State Department of Education and receive a written appeal decision within 60 days of the department's receipt of the appeal. If merit is found in either the complaint or appeal, the bill would require the public school to provide a remedy to all affected pupils, parents, and guardians that, where applicable, includes reasonable efforts by the public school to ensure full reimbursement. The bill would require information regarding the requirements of this bill to be included in a specified annual notification. The bill would require public schools to establish local policies and procedures to implement these complaint procedures by March 1, 2013. By imposing new requirements on local educational agencies, the bill would impose a state-mandated local program. (3) Existing law excepts certain claims from the requirement that all claims for money or damages against local public entities be presented in accordance with specified law. This bill would additionally except specified claims for reimbursement of pupil fees for participation in educational activities. (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.
(1) The California Environmental Quality Act (CEQA) requires a lead agency, as defined, to prepare, or cause to be prepared, and certify the completion of, an environmental impact report (EIR) on a project that it proposes to carry out or approve that may have a significant effect on the environment or to adopt a negative declaration if it finds that the project will not have that effect. CEQA also requires a lead agency to prepare a mitigated negative declaration for a project that may have a significant effect on the environment if revisions in the project would avoid or mitigate that effect and there is no substantial evidence that the project, as revised, would have a significant effect on the environment. This bill would, until January 1, 2017, exempt from CEQA the design, site acquisition, construction, operation, or maintenance of certain structures and equipment of the Los Angeles Regional Interoperable Communications System (LA-RICS) , consisting of a long-term evolution broadband mobile data system and a land mobile radio system, if certain criteria are met at the individual project site. Because a lead agency, which may include a local agency, is required to determine whether a project qualifies for this exemption, this bill would impose a state-mandated local program. (2) This bill would make legislative findings and declarations as to the necessity of a special statute because of unique circumstances surrounding the implementation of the LA-RICS. (3) 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. (4) This bill would declare that it is to take effect immediately as an urgency statute.
Existing federal law provides for tax-qualified retirement plans and individual retirement accounts or individual retirement annuities by which private citizens may save money for retirement. This bill would enact the California Secure Choice Retirement Savings Trust Act, which would create the California Secure Choice Retirement Savings Trust to be administered by the California Secure Choice Retirement Savings Investment Board, which would also be established by the bill. The bill would require eligible employers, as defined, to offer a payroll deposit retirement savings arrangement so that eligible employees, as defined, could contribute a portion of their salary or wages to a retirement savings program account in the California Secure Choice Retirement Savings Program, as specified. The bill would require eligible employees to participate in the program, unless the employee opts out of the program, as specified. The bill would specify risk management and investment policies that the board would be subject to regarding administration of the program. The bill would require a specified percentage of the annual salary or wages of an eligible employee participating in the program to be deposited in the California Secure Choice Retirement Savings Trust, which would be segregated into a program fund and an administrative fund, both of which would be continuously appropriated to the board for purposes of the act. The bill would limit expenditures from the administrative fund, as specified. The bill would also authorize the board to establish a Gain and Loss Reserve Account within the program fund. The bill would, contingent upon sufficient interest and funding by vendors, as specified, require the board to establish a Retirement Investments Clearinghouse on its Internet Web site and a vendor registration process through which information about employer-sponsored retirement plans, and payroll deduction individual retirement accounts and annuities offered by private sector providers is made available for consideration by eligible employers. The bill would require the opt-out form disseminated by the Employment Development Department to be used to create an option for employees to elect to opt out of the program, as specified. The bill would, commencing 6 months after the program is ready to proceed, require the Employment Development Department to assess a penalty on any eligible employer that fails to make the program available to eligible employees, as specified. The bill also would make a statement of legislative findings. The bill would provide that the state would have no liability for the payment of the benefits under the program, as specified. The bill, upon sufficient funds being made available through a nonprofit or private entity or federal funding, would require the board to conduct a market analysis to determine whether the necessary conditions for implementation can be met, as specified. The bill would require moneys made available to conduct the market analysis to be deposited in the Secure Choice Retirement Savings Program Fund which would be created in the State Treasury. The bill would provide that the operational provisions of the California Secure Choice Retirement Savings Trust Act shall be operative only if the board determines that, based on the market analysis, the provisions will be self-sustaining, and sufficient funds are made available through a nonprofit or private entity, federal funding, or the annual Budget Act, as specified, to allow the board to implement the program until the trust has sufficient funds to be self-sustaining. The bill would require the board to ensure that an insurance, annuity, or other funding mechanism is in place at all times that protects the value of individuals' accounts and protects, indemnifies, and holds the state harmless at all times against any and all liability in connection with funding retirement benefits pursuant to these provisions. The bill would prohibit the board from implementing the program if the IRA arrangements offered fail to qualify for the favorable federal income tax treatment ordinarily accorded to IRAs under the Internal Revenue Code, or if it is determined that the program is an employee benefit plan under the federal Employee Retirement Income Security Act of 1974. Existing law establishes the Board of Administration of the Public Employees' Retirement System and vests the board with various powers and duties. This bill would authorize that board to administer funds in the California Secure Choice Retirement Savings Trust, as specified.
Existing law generally regulates the conduct of employers in the state. This bill would prohibit an employer from requiring or requesting an employee or applicant for employment to disclose a username or password for the purpose of accessing personal social media, to access personal social media in the presence of the employer, or to divulge any personal social media. This bill would also prohibit an employer from discharging, disciplining, threatening to discharge or discipline, or otherwise retaliating against an employee or applicant for not complying with a request or demand by the employer that violates these provisions. Under existing law, the Labor Commissioner, who is the Chief of the Division of Labor Standards Enforcement in the Department of Industrial Relations, is required to establish and maintain a field enforcement unit to investigate specified violations of the Labor Code and other labor laws and to enforce minimum labor standards. Existing law authorizes, and under specified circumstances requires, the Labor Commissioner to investigate employee complaints of violations of the Labor Code, provide for a hearing, and determine all matters arising under his or her jurisdiction. This bill would provide that the Labor Commissioner is not required to investigate or determine any violation of a provision of this bill.
Existing law governs the administration of the estates of decedents. Under existing law, when an individual dies intestate, a court is authorized to appoint certain specified persons to act as that individual's personal representative and to administer the individual's estate. Further, existing law prescribes an order of preference for appointment among those persons. This bill would, until January 1, 2016, expand a court's appointment authority by authorizing the court to appoint an administrator who is nominated by a person who is not a United States resident if the nominator would otherwise be entitled to appointment as an administrator of the decedent's estate. Under the bill, the court would be required to consider whether the nominee is capable of faithfully executing the duties of the office, taking into account specified factors. The bill would also require the approved nominee to obtain bond, except as specified. The bill would prohibit the appointment of a nominee who is not a California resident. Under the bill, an administrator who ceases to be a California resident would be deemed to have resigned as the administrator.
Existing law imposes various requirements on a test sponsor or test agency, as defined, with respect to the administration of standardized tests for purposes of postsecondary education. Existing law provides that a test sponsor that intentionally violates these provisions is liable for a civil penalty not to exceed $750 for each violation. This bill would require the test sponsor of the Law School Admission Test to provide testing accommodations to a test subject who is disabled, as specified. The bill would require the process for determining whether to grant an accommodation to be made public, the outcome of the request to be conveyed to the requester within a reasonable amount of time, and the reasons for a denial of a request for accommodation to be stated to the requester in writing. The bill would require that test sponsor to establish a timely appeals process when a request is denied and to clearly post on the Law School Admission Test Internet Web site information regarding refund policies for individuals whose requests for accommodation are denied. The bill would prohibit that test sponsor from notifying a test score recipient that the score of any test subject was obtained by a subject who received an accommodation, and would prohibit that test sponsor from withholding any information that would lead a test score recipient to deduce that a score was earned by a subject who received an accommodation. Under this bill, an intentional violation of these requirements would subject a test sponsor to the above civil penalty.
(1) Existing law vests with the Department of Parks and Recreation control of the state park system. Existing law requires the department to achieve any required budget reductions, as defined, by closing, partially closing, and reducing services at selected units of the state park system, based on specified factors. This bill would enact the California State Park Stewardship Act of 2012, which would require the department to develop a prioritized action plan to increase revenues and the collection of user fees at state parks. The bill would require the department to report to the Legislature and the Governor on the prioritized action plan by July 1, 2013. (2) Existing law authorizes the department to enter into an operating agreement with a qualified nonprofit organization for the development, improvement, restoration, care, maintenance, administration, or operation of a unit or units, or portion of a unit, of the state park system, as identified by the Director of Parks and Recreation, as provided. Existing property tax law requires that all property subject to tax be assessed at its full value, and includes certain possessory interests among those property interests subject to tax. The California Constitution exempts certain property from property taxation, including property owned by the state. This bill would provide that a qualified nonprofit corporation that has entered into an agreement with the Department of Parks and Recreation is deemed to be an agent of the state for purposes of property taxation, and that any state-owned property, including possessory interests in that property, used or possessed by the qualified nonprofit organization for the development, improvement, restoration, care, maintenance, administration, or operation of a unit or units, or portion of a unit, of the state park system would be exempt from taxation under the exemption for property owned by the state. (3) Provisions relating to the administration of personal income taxes allow individual taxpayers to contribute amounts in excess of their tax liability for the support of specified funds to be used for specified purposes. This bill would, for each taxable year beginning on or after January 1, 2012, require the Franchise Tax Board to revise the individual taxpayer return form, as specified, to allow a taxpayer to designate an otherwise refundable amount in excess of tax liability to be deposited to the State Parks Protection Fund, which the bill would create. This bill would entitle a taxpayer making a contribution to receive a single state parks day use annual pass from the Department of Parks and Recreation if the price of the pass, as determined by the department, is less than or equal to the amount of the taxpayer's contribution. This bill would require moneys transferred to the State Parks Protection Fund, upon appropriation by the Legislature, to be allocated to the Franchise Tax Board and Controller, as provided, and to the Department of Parks and Recreation to cover the costs of the issuance of the passes to taxpayers, and for purposes related to the protection and preservation of state parks. This bill would also allow a deduction under the Personal Income Tax Law for any contribution amount in excess of the price of the pass received, if any. This bill would repeal these voluntary contribution provisions if contributions made on returns would be less than a specified amount, as provided. (4) Existing law provides that it is a misdemeanor for any officer or employee of the state to disclose certain tax information. This bill would require the Franchise Tax Board to provide necessary information, as provided, to the Department of Parks and Recreation so that individuals who deposited amounts equal to or in excess of the price of a state parks day use annual pass can be contacted. By changing the scope of an existing crime, this bill would impose a state-mandated local program. (5) 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 establishes procedures regarding the registration of voters. Under existing law, a person may not be registered to vote except by affidavit of registration, and a voter may not vote in an election unless his or her affidavit of registration is executed and received by the county elections official on or before the 15th day prior to the election. Existing law permits any registered voter to vote by a vote by mail ballot, and further permits any voter using a vote by mail ballot to vote the ballot at the office of the elections official beginning 29 days before the election. Existing law requires that the affidavit of registration show facts necessary to establish the affiant as an elector, as specified, and provides that if the affiant has not been issued a current and valid driver's license or social security number, he or she shall be provided a unique identification number for voter registration purposes. This bill would establish conditional voter registration, using an affidavit of registration, whereby a person would be permitted to register to vote after the 15th day prior to an election or on election day, and cast a provisional ballot to be counted if the conditional voter registration is deemed effective. This bill would provide that a conditional voter registration shall be deemed effective if the county elections official is able to determine before or during the canvass period for the election that the registrant is eligible to register to vote and that the registrant has provided information that matches specified state or federal databases. The bill would provide that if the information provided by the registrant cannot be verified by matching the information to those specified state or federal databases and the registrant is otherwise eligible to vote, the registrant shall be issued a unique identification number pursuant to the above-referenced provisions and the conditional voter registration shall be deemed effective. The bill would establish specific criminal and civil penalties for the commission of fraud in the execution of a conditional voter registration pursuant to these provisions. The bill would require the county elections official to offer conditional voter registration and provisional voting at its permanent offices, and would permit the official to offer this registration and voting at satellite offices on election day, in accordance with specified procedures. The bill would also require the county elections official to cancel, as specified, duplicate voter registrations that may arise due to conditional voter registration. The above provisions of the bill would become operative on January 1 of the year following the year in which the Secretary of State certifies that the state has a statewide voter registration database that complies with the requirements of the federal Help America Vote Act of 2002. Existing law provides that upon conviction for a crime pertaining to an election for which no fine is prescribed, the court may impose, in addition to any prescribed imprisonment, a fine on the offender of not more than $1,000 for a misdemeanor or $10,000 for a felony. This bill would increase the amount of that fine for a felony to $25,000. By creating a new crime and new duties for local elections officials, 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 with regard to certain mandates no reimbursement is required by this act for a specified reason. With regard to any other mandates, this bill would provide that, if the Commission on State Mandates determines that the bill contains costs so mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.