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.
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Existing law provides that a provision for a nonprobate transfer of community property on death executed by a married person without the written consent of the person's spouse is not effective as to the nonconsenting spouse's interest in the property and does not affect the nonconsenting spouse's disposition on death of the spouse's interest in the community property. This bill would make nonsubstantive, technical changes to these provisions.
The California Constitution provides that the rate of interest on a judgment rendered in any court of this state shall be set by the Legislature at not more than 10% per annum. Existing law provides that interest accrues at the rate of 10% per annum on the principal amount of a money judgment remaining unsatisfied. Under existing law, if the plaintiff makes an offer that the defendant does not accept prior to trial or within 30 days, whichever occurs first, and the plaintiff obtains a more favorable judgment, the judgment shall bear interest at the legal rate of 10% per annum calculated from the date of the plaintiff's first offer that is exceeded by the judgment. This bill would instead provide that interest accrues at the federal short-term rate plus 2%, except as otherwise provided in a written contract, not to exceed 10% per annum on those judgments, as specified. The bill would require the Controller to annually establish the interest rate, as specified, and notify the auditor in each county of that rate.
The Personal Income Tax Law and the Corporation Tax Law authorize various credits against the taxes imposed by those laws. This bill would authorize a credit against those taxes for each taxable year beginning on or after January 1, 2009, and before January 1, 2015, in an amount equal to 15% of the amount paid or incurred by a qualified taxpayer, as defined, during the taxable year for qualified health insurance, as defined, for employees of the taxpayer. This bill would require the Legislative Analyst to report to the Legislature on or before March 1, 2014, on the effectiveness of the credit, as specified. This bill would take effect immediately as a tax levy.
Existing law authorizes a court, upon motion, to award attorney's fees to a successful party against one or more opposing parties in any action that has resulted in the enforcement of an important right affecting the public interest, if certain conditions are met. This bill would provide for the award of attorney's fees pursuant to that provision only if judgment has been entered in favor of the successful party against one or more opposing parties in the action.
Existing law requires the Department of General Services to maintain a complete and accurate statewide inventory of all real property held by the state, to categorize the inventory by agency and geographical location, to include specified information in the inventory, and to update the inventory annually. Existing law also requires the department to prepare a separate report of all properties declared surplus or properties with no identified current or projected use, and to update the report annually. This bill would make a technical, nonsubstantive change to this provision.
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, and provides various exemptions from the taxes imposed by that law. This bill would exempt from a specified portion of those taxes, for calendar years beginning on and after January 1, 2011, the gross receipts from the sale of, and the storage, use, or other consumption in this state of, sustainable development equipment investments of tangible personal property purchased for use by a qualified person, as specified, and tangible personal property used primarily during the research and development process on qualified research. The bill would also exempt from a specified portion of those taxes, for calendar years beginning on and after January 1, 2013, the gross receipts from the sale of, and the storage, use, or other consumption of, tangible personal property purchased by a qualified person for use primarily in any stage of the manufacturing, processing, refining, fabricating, or recycling of property, as specified, and tangible personal property purchased for use by a contractor purchasing that property for use in the performance of a construction contract for the qualified person who will use the property as an integral part of the manufacturing, processing, refining, fabricating, or recycling process, or as a storage facility for use in connection with the manufacturing process. This bill would specify that this exemption does not apply to local sales and use taxes or transactions and use taxes. This bill would take effect immediately as a tax levy.
Existing law generally prohibits a manufacturer of alcoholic beverages and a winegrower from paying, crediting, or compensating a retailer for advertising or paying or giving anything of value for the privilege of placing a sign or advertisement with a retail licensee. It authorizes, as an exception, the holder of a beer manufacturer's or winegrower's license, a distilled spirits rectifier or manufacturer, or a distilled spirits manufacturer's agent, to purchase advertising space and time from, or on behalf of, an on-sale retail licensee, under certain conditions, if the on-sale retail licensee is the owner, manager, agent, assignee, or major tenant of a specified facility, including an exposition park of not less than 50 acres that includes an outdoor stadium with a fixed seating capacity in excess of 8,000 seats and a fully enclosed arena with an attendance capacity in excess of 4,500 people, located in San Bernardino County. This bill would modify this exception to provide that the fully enclosed arena has an attendance capacity in excess of 4,000.
Existing law defines a "commercial fundraiser for charitable purposes" as any individual, corporation, unincorporated association, or any other legal entity who for compensation solicits funds, assets, or property for charitable purpose in this state, or who, as a result of a solicitation of funds, assets, or property in this state, receives or controls the funds, assets, or property solicited for charitable purposes, or who employs, procures, or engages any compensated person to solicit, receive, or control funds, assets, or property for charitable purposes, and sets forth various requirements and restrictions relating to commercial fundraisers for charitable purposes. This bill would make a technical, nonsubstantive change to this provision.
Existing law imposes specified taxes. This bill would make legislative findings and declarations relating to this state's taxes, and declare the Legislature's intent to establish a flat personal income tax and corporate tax at a revenue-neutral rate.