The Public Employees' Retirement Law establishes the Public Employees' Retirement System and the Teachers' Retirement Law establishes the State Teachers' Retirement System for the purpose of providing pension benefits to specified public employees and teachers. Existing law establishes the Judges' Retirement System II, which provides pension benefits to elected judges, and the Legislators' Retirement System, which provides pension benefits to elective officers of the state other than judges and to legislative statutory officers. The County Employees Retirement Law of 1937 authorizes counties to establish retirement systems pursuant to its provisions in order to provide pension benefits to county, city, and district employees. Existing law provides for the application of cost-of-living adjustments to allowances paid to persons retired under, or survivors or beneficiaries of persons retired under, various public retirement systems. The California Public Employees' Pension Reform Act of 2013, on and after January 1, 2013, requires a public retirement system, as defined, to modify its plan or plans to comply with the act and, for its purposes, defines pensionable compensation, establishes limits on benefits, and requires the sharing of normal costs between members and employers for the pension systems to which it applies. The bill would prohibit a public retirement system, as defined, from making a cost-of-living adjustment to any allowance payable to, or on behalf of, a person retired under the system who becomes a new member on or after January 1, 2019, or to any survivor or beneficiary of that member or person retired under the system, for any year in which the unfunded actuarial liability of that system is greater than 20%. The bill would require that the determination of unfunded actuarial liability be based on a specified financial report and would apply the prohibition on cost-of-living adjustments, if any, to the calendar year following the fiscal year upon which the report is based.
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Existing law, the Public Employees' Retirement Law (PERL) , creates the Public Employees' Retirement System (PERS) and authorizes local entities to join PERS as contracting agencies for the provision of benefits to their employees. Existing law authorizes retirement systems to enter into agreements to provide certain reciprocal benefits to employees that are employed by other agencies that are parties to the agreement if the employees meet specified requirements, a practice commonly referred to as reciprocity. Reciprocity provides for the application of the final compensation paid by a subsequent employer to service provided to a prior employer. PERL provides that a public agency that has agreed to reciprocity with PERS also has reciprocity with all other agencies that have entered into those agreements with PERS, among others. PERL requires the Board of Administration of PERS to ensure that a contracting agency that creates a significant increase in actuarial liability as a result of increased compensation paid to a nonrepresented employee bears the associated liability, except as specified, including a portion that would otherwise be borne by another contracting agency. PERL requires the system actuary to assess an increase in liability, in this regard, to the employer that created it at the time the increase is determined and to make adjustments to that employer's contribution rates to account for the increased liability. This bill would require that an agency participating in PERS that increases the compensation of a member who was previously employed by a different agency to bear all actuarial liability for the action, if it results in an increased actuarial liability beyond what would have been reasonably expected for the member. The bill would require, in this context, that the increased actuarial liability be in addition to reasonable compensation growth that is anticipated for a member who works for an employer or multiple employers over an extended time. The bill would require, if multiple employers cause increased liability, that the liability be apportioned equitably among them. The bill would apply to an increase in actuarial liability, as specified, due to increased compensation paid to an employee on and after January 1, 2019.
The California Coastal Act of 1976 establishes the California Coastal Commission and prescribes the membership and functions and duties of the commission with regard to the regulation and protection of coastal resources. The act specifies that after a port master plan for the Port of Hueneme, Long Beach, Los Angeles, or San Diego Unified Port District located within the coastal zone, as provided, is certified by the commission, the permit authority of the commission is thereafter delegated to the appropriate port governing body, except as specified. Existing law requires certain cities and counties to incorporate the master plan in its local coastal program. This bill would additionally apply this port master plan provision to the Port of Newport Beach located within the coastal zone, except as provided. By imposing duties on local officials, 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, 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 the statutory provisions noted above.
Existing law authorizes counties and cities and counties to impose a documentary transfer tax at a specified rate upon deeds, instruments, or writings by which any lands, tenements, or other realty sold are transferred. Existing law additionally authorizes a city located within a county that has imposed a tax described above to impose a documentary transfer tax at a specified rate. This bill would remove the authorization for a city to impose a documentary transfer tax.
(1) The California Global Warming Solutions Act of 2006 designates the State Air Resources Board as the state agency charged with monitoring and regulating sources of emissions of greenhouse gases. The state board is required to approve a statewide greenhouse gas emissions limit equivalent to the statewide greenhouse gas emissions level in 1990 to be achieved by 2020 and to ensure that statewide greenhouse gas emissions are reduced to at least 40% below the 1990 level by 2030. The act requires the state board to prepare and approve a scoping plan for achieving the maximum technologically feasible and cost-effective reductions in greenhouse gas emissions and to update the scoping plan at least once every 5 years. This bill would require the state board to include greenhouse gas emissions from wildlands and forest fires in the scoping plan. (2) The act authorizes the state board to include the use of market-based compliance mechanisms. Existing law requires all moneys, except for fines and penalties, collected by the state board as part of a market-based compliance mechanism to be deposited in the Greenhouse Gas Reduction Fund and to be available upon appropriation. Existing law continuously appropriates 35% of the annual proceeds of the fund for transit, affordable housing, and sustainable communities programs and 25% of the annual proceeds of the fund for certain components of a specified high-speed rail project. This bill would continuously appropriate 25% of the annual proceeds of the fund to counties, with an equal percentage to each county. The bill would require counties, within 60 days of receiving an appropriation from the fund, to develop a specified plan to allocate the moneys, as specified. The bill would require counties to post the allocation plan on their Internet Web sites in real time and would require the California State Auditor's Office to conduct an annual audit of each county. The bill would require the Department of Finance to redistribute any moneys that are unencumbered within 2 years of the appropriation in an equal percentage to those counties that have fully encumbered moneys within 2 years of receiving the appropriation. By adding to the duties of local governments, this bill would impose a state-mandated local program. (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, 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 the statutory provisions noted above.
Existing law prohibits a person from selling at retail to the general public any motor vehicle fuel from any place of business in the state, unless there is displayed on the dispensing apparatus in a conspicuous place at least one sign or price indicator showing the total price per gallon, liter, or other unit of measurement of all motor vehicle fuel sold from the dispensing apparatus, including applicable fuel taxes and all sales taxes. Existing law requires every service station in the state to display, at a conspicuous place on, at, or near the dispensing apparatus or at or near the point of sale, at least one clearly visible sign showing a list of applicable state and federal fuel taxes per gallon of motor vehicle fuel sold from the dispensing apparatus. This bill would recast these provisions, requiring that every service station display, at a conspicuous place on, at, or near the dispensing apparatus or at or near the point of sale, at least one clearly visible sign showing a list of applicable state and federal fuel taxes per gallon of motor vehicle fuel sold from the dispensing apparatus, and would additionally require the sign to display the state sales tax, refinery reformatting costs, state underground storage fee costs, cap-and-trade program compliance costs, Low-Carbon Fuel Standard program compliance costs, and federal renewable fuels standard program compliance costs per gallon of motor vehicle fuel sold from the dispensing apparatus. The Warren-Alquist State Energy Resources Conservation and Development Act establishes the State Energy Resources Conservation and Development Commission. The act requires the commission to serve as a central repository within the state government for the collection, storage, retrieval, and dissemination of data and information on all forms of energy supply, demand, conservation, public safety, research, and related subjects. The Petroleum Industry Information Reporting Act of 1980 requires refiners, among others, to provide periodic reports to the commission containing designated information regarding petroleum supplies and price. This bill would require the commission to maintain a page on its Internet Web site that contains a concise breakdown of the following information relative motor vehicle fuel: (1) the federal fuel tax per gallon, (2) the state fuel tax per gallon, (3) the state sales tax per gallon, (4) refinery reformatting costs per gallon, (5) state underground storage fee costs per gallon, (6) cap-and-trade program compliance costs per gallon, (7) Low-Carbon Fuel Standard program compliance costs per gallon, and (8) renewable fuels standard program compliance costs per gallon. The bill would require that the costs be displayed both as a percentage, where applicable, and on a total cost per gallon basis for an average priced gallon of the type of motor vehicle fuel. The bill would require the commission to regularly update, not less than monthly, the breakdown of costs to adjust for fluctuations in the retail costs of motor vehicle fuels. The bill would authorize the commission to include any other government-imposed costs that are reflected in the price of motor vehicle fuel to the extent these may be reasonably calculated. The bill would require the commission to develop an edit ready dynamic or quick read code that is to be displayed on each dispensing apparatus at service stations that will enable a consumer with a smartphone to readily access information on the commission's Internet Web page while at the dispensing apparatus. The bill would require that the Internet Web page include a readily accessible cost calculator that enables a consumer to enter the gallons of gasoline or diesel pumped and the retail price per gallon, and obtain a calculation of the total government-imposed costs and the percentage of government-imposed costs of the total amount charged. The bill would require every service station to display, at a conspicuous place on each dispensing apparatus, a notification to consumers of the availability of information relative to government-imposed costs and the means to readily access this information on the Internet Web site of the commission. The bill would require the commission, in consultation with representatives of the motor vehicles fuel industry, to establish guidelines for service stations to comply with the signage and notification requirements of the bill.
The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose a local sales and use tax in accordance with that law for tangible personal property sold at retail in the county or city, or purchased for storage, use, or other consumption in the county or city. Existing law requires the city tax rate to be credited against the county rate so that the combined rate does not exceed 1.25%. Existing law requires the county or city to contract with the California Department of Tax and Fee Administration for the administration of the taxes and requires the department to transmit that tax to the city or county. The Bradley-Burns Uniform Local Sales and Use Tax Law provides that for the purpose of a local sales tax adopted pursuant to that law, all retail sales are consummated at the place of business of the retailer unless otherwise specified. Existing law provides that these local sales taxes are allocated to the place where the sale is deemed to take place. This bill would instead provide that, in the case of a sale of tangible personal property by a qualified retailer, as defined, that is transacted online, the place at which the retail sale of that tangible personal property is consummated for the purpose of a local sales tax imposed pursuant to the Bradley-Burns Uniform Local Sales and Use Tax Law is the point of the delivery of that tangible personal property to the purchaser's address or any other address designated by the purchaser. The California Constitution prohibits the Legislature from enacting a statute that would change the method of distributing revenues derived under the Bradley-Burns Uniform Local Sales and Use Tax Law, as that law read on November 3, 2004, except the Legislature may change that law by statute to allow the state to participate in an interstate compact or to comply with federal law. This bill would become operative only if Senate Constitutional Amendment 20 of the 2017–18 Regular Session is approved by the voters and, in that event, would become operative on January 1, 2020.
(1) Under existing law, each person between the ages of 6 and 18 years who is not otherwise exempt is subject to compulsory full-time education. Existing law requires each person subject to compulsory full-time education to attend the public full-time day school and for the full time designated as the length of the schoolday by the governing board of the school district in which the residency of either the parent or legal guardian is located, except as specified. This bill would enact the Statewide Open Enrollment Act, which would require a person subject to compulsory education to be admitted to a school in any school district, without regard to residency or school district boundaries. The bill would prohibit a school district from restricting pupils residing within the school district's boundaries from enrollment in a school in another school district and would prohibit a school district from restricting pupils residing outside the school district's boundaries from enrollment in a school in the school district, except pursuant to specified exceptions. The bill would require a school district that restricts enrollment pursuant to an exception to give priority for admission to pupils who reside in the school district, children of military families, foster youth, and children living in poverty, as determined by the Superintendent of Public Instruction. To the extent this bill would impose additional duties on school districts, the bill would impose a state-mandated local program. (2) Existing law authorizes the governing boards of 2 or more school districts to enter into an agreement, for a term not to exceed 5 school years, for the interdistrict attendance of pupils who are residents of the school districts. Existing law also authorizes the governing board of a school district to accept pupils from other school districts by adopting a resolution to become a school district of choice, as defined, in accordance with specified procedural requirements and limitations. Existing state law, the Open Enrollment Act, authorizes the parent of a pupil enrolled in a low-achieving school, as defined, to submit an application for the pupil to attend a school in a school district other than the school district in which the parent resides, as specified. This bill would repeal these provisions. (3) This bill would repeal resulting obsolete provisions, update cross references, and make other clarifying and conforming changes. (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 the statutory provisions noted above.
(1) Existing provisions of the California Constitution require the Legislature to encourage, by all suitable means, the promotion of intellectual, scientific, moral, and agricultural improvement. The California Constitution also requires the Legislature to provide for a system of common schools by which a free school is kept up and supported in each district at least 6 months in every year. The California Constitution also prohibits public money from being appropriated for the support of any sectarian or denominational school or for any school not under the exclusive control of the officers of the public schools. This measure, notwithstanding the constitutional provisions referenced above or any other provision of the California Constitution, would authorize the state, and every agency or political subdivision of the state, to disburse funds pursuant to an agreement between the state and a parent or legal guardian of an eligible child for tuition and education related expenses, as provided by statute, and to provide tax or other public benefits to educational institutions, irrespective of religious affiliation, to further the promotion of intellectual, scientific, moral, and agricultural improvement. (2) Existing provisions of the California Constitution establish the University of California as a public trust under the administration of the Regents of the University of California. The California Constitution grants to the regents all the powers necessary or convenient for the effective administration of this public trust. These provisions limit the extent of legislative control over the university to the control that is necessary to ensure the security of its funds and compliance with the terms of the endowments of the university and competitive bidding procedures as may be made applicable to the university by statute for the letting of construction contracts, sales of real property, and purchasing of materials, goods, and services. This measure would provide that the University of California is also subject to legislative control as may be necessary to provide for priority in admissions for California residents.
(1) Existing law establishes a system of higher education in this state, consisting of 4 segments: the University of California, under the administration of the Regents of the University of California; the California State University, under the administration of the Trustees of the California State University; the California Community Colleges, under the administration of the Board of Governors of the California Community Colleges; and independent institutions of higher education. This bill would prohibit a nonresident who applies to either the University of California or the California State University for admission at the freshman or sophomore level from being admitted unless and until the regents or the trustees, as appropriate, determine that there are no resident applicants from specified groups who meet the eligibility requirements for admission to that segment. This provision would become operative on January 1, 2019, only if Senate Constitutional Amendment 16 of the 2017–18 Regular Session is approved by the voters at the statewide general election on November 6, 2018. (2) Existing law establishes a system of elementary and secondary education in this state. This system consists of the public and private schools that provide instruction in kindergarten and in grades 1 to 12, inclusive. This bill would enact the Education Savings Account Act of 2020, which would be administered by an Education Savings Account Trust, to be known as the ESA Trust, that the bill would establish. The bill would entitle every child eligible to be enrolled in kindergarten, or in an elementary or secondary school, in any of grades 1 to 12, inclusive, to an Education Savings Account. The bill would specify that every child enrolled in an eligible school shall be entitled, pursuant to this act, to a credit to his or her account for K–12 and college tuition, as defined, and education-related expenses. The bill would require, commencing with the 2019–20 fiscal year, the Department of Finance to determine, on July 1 of each year, the annual Education Savings Account deposit amount for the upcoming school year. The bill would specify the procedure for calculating that deposit amount. The bill would establish an Education Savings Account Trust Board, to be known as the ESA Trust Board, with specified membership, to administer the ESA Trust. The bill would establish 2 funds, known as the ESA Trust Program Fund and the ESA Trust Administrative Fund, and would continuously appropriate the moneys in the program fund to the ESA Trust Board for purposes of the bill. The bill would establish a procedure for the parents and legal guardians of eligible pupils to apply for the establishment of an Education Savings Account under the bill. The bill would authorize the ESA Trust Board to distribute funds from the Education Savings Accounts of participating pupils to eligible schools as defined, to include a public school as defined, a full-time charter school operating as a nonprofit public benefit corporation as specified, a full-time private school as defined, a private college or university accredited as specified, or a vocational educational or training institution accredited as specified. The bill would specify procedures pursuant to which participating eligible schools would receive funds distributed by the ESA Trust pursuant to the act. These provisions would become operative on January 1, 2019, only if Senate Constitutional Amendment 16 of the 2017–18 Regular Session is approved by the voters at the statewide general election on November 6, 2018. (2) The Personal Income Tax Law imposes taxes upon taxable income and the Corporation Tax Law imposes taxes according to, measured by, or upon net income, as specified. Those laws generally define "gross income" as income from whatever source derived, except as specifically excluded, and provide various exclusions from gross income. This bill would provide an exclusion from gross income under the Personal Income Tax Law for any distribution or earnings under an education savings account participation agreement or any contribution to an education savings account, as provided. The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws. Existing law requires any bill authorizing a new tax credit to contain, among other things, specific goals, purposes, and objectives that the tax credit will achieve, detailed performance indicators, and data collection requirements. Existing state law generally conforms, except as specified, to federal law regarding Coverdell general savings accounts and exempts distribution from a Coverdell general savings account if the distribution is made for qualified education expenses, which includes expenses for postsecondary education or elementary and secondary education. Existing federal law defines "school" for these purposes to mean any school which provides elementary education or secondary education, as determined by state law. This bill would allow a credit against the taxes imposed by the Personal Income Tax Law for an amount equal to the contribution made by a taxpayer into a Coverdell education savings account, as specified. The bill would also define "school," for these purposes, to include any eligible school under the Education Savings Account Act of 2020. The bill also would include that additional information required for any bill authorizing a new income tax credit. These provisions would become operative on January 1, 2019, only if Senate Constitutional Amendment 16 of the 2017–18 Regular Session is approved by the voters at the statewide general election on November 6, 2018. (3) This bill would declare that, if any of its provisions is for any reason held to be invalid or unconstitutional, the remaining provisions would not be affected, but would remain in full force and effect, and to this end the provisions of the bill would be severable. The bill would provide that, except as specified, the Attorney General would defend against any action challenging, in whole or in part, the validity of the bill, and would have an unconditional right to intervene in any action to defend the validity of the bill.