The Personal Income Tax Law, in modified conformity with federal income tax laws, allows various exclusions from gross income, and 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, upon appropriation of specified funds by the Legislature, on and after January 1, 2017, and before January 1, 2019, would allow a deduction, not to exceed specified amounts, of the amount a qualified taxpayer, as defined, contributed in any taxable year to a homeownership savings account and would exclude from gross income any income earned on the moneys contributed to a homeownership savings account. The bill would provide that a qualified taxpayer may withdraw amounts from a homeownership savings account to pay for qualified homeownership savings expenses defined as expenses paid or incurred in connection with the purchase of a principal residence, which is defined by reference to a federal law and includes a mobilehome. The bill would provide that any amount withdrawn from that account that is not used for these expenses would be included as income for that taxpayer. The bill would define various terms for its purposes. This bill would take effect immediately as a tax levy.
Sponsored bills
Existing law, the After School Education and Safety Program Act of 2002, enacted by initiative statute, establishes the After School Education and Safety Program to serve pupils in kindergarten and grades 1 to 9, inclusive, at participating public elementary, middle, junior high, and charter schools. The existing act provides that each school establishing a program pursuant to the act is eligible to receive a renewable 3-year grant for before or after school programs, as provided, and a grant for operating a program beyond 180 regular schooldays or during summer, weekend, intersession, or vacation periods, as provided, and specifies the maximum grant amount and related amounts for each of these grants. The existing act provides a formula for determining an amount to be continuously appropriated from the General Fund to the State Department of Education for purposes of the program and authorizes the Legislature to appropriate additional funds for purposes of the program. For the 2016–17 fiscal year, and for each fiscal year thereafter, this bill would continuously appropriate $73,260,000 more to the State Department of Education for purposes of the program. The bill would, commencing with the 2017–18 fiscal year, require the Department of Finance to annually adjust that amount using a specified calculation, provided that adjustment does not result in a reduction. The bill would require the State Department of Education to adjust the maximum grant amounts and related amounts in accordance with the amount provided in the Budget Act for the 2016–17 fiscal year. The bill would, commencing with the 2017–18 fiscal year, require the State Department of Education to annually adjust those amounts to reflect the percentage change in the California Consumer Price Index, provided that adjustment does not result in a reduction. The bill also would provide that funds appropriated by the bill would be applied toward the minimum funding requirements for school districts and community college districts imposed by Section 8 of Article XVI of the California Constitution.
This measure would urge the United States Congress to pass a law to reinstate the arms embargo against Vietnam until such time that human rights in that country significantly improve.
This measure would proclaim the month of April 2016 as Black April Memorial Month.
This measure would designate the month of April 2016 as Autism Awareness Month and would encourage residents to show support for autism awareness by lighting their homes, businesses, schools, and places of worship with blue light bulbs.
This measure would recognize the week of April 11 to April 17, 2016, inclusive, as Cambodian Genocide Memorial Week.
This measure would recognize and honor the men and women of California agriculture for their dedication and productivity by observing March 15, 2016, as National Agriculture Day, and designating March 16, 2016, as California Agriculture Day.
(1) Existing law generally provides that the possession of Ketamine, gamma hydroxybutyric acid (GHB) , and flunitrazepam is a misdemeanor, punishable by imprisonment in the county jail for not more than one year. This bill would make it a felony, punishable by imprisonment in the county jail for 16 months, or 2 or 3 years, to possess Ketamine, flunitrazepam, or GHB, with the intent to commit sexual assault, as defined for these purposes to include, among other acts, rape, sodomy, and oral copulation. By creating a new crime, this 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 no reimbursement is required by this act for a specified reason.
Existing law regulates the use of pesticides and the business of pest control, and requires a person who operates a pest control business to be licensed by the Director of Pesticide Regulation and registered by the county agricultural commissioner. Existing law also requires a pest control aircraft pilot to be registered with the Department of Pesticide Regulation. A violation of those provisions is a misdemeanor. Existing law separately provides for the formation of mosquito abatement and vector control districts, and prescribes the powers, functions, and duties of those districts. This bill would require pest control operators, pest control businesses, and mosquito abatement and vector control districts, at least 7 days before administering pesticides by aircraft or unmanned aircraft systems over a residential area, to notify various people and entities, including, but not limited to, affected governmental agencies, school districts, and chambers of commerce, except as specified due to the presence of an emergency outbreak that threatens the public health or other extenuating circumstances that warrant an immediate response. The bill would specify the information required to be included in the notice. By imposing additional duties on local governmental agencies and because a violation of the bill's provisions relating to pest control operators and pest control businesses would be a crime, 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.