The Personal Income Tax Law, in modified conformity to federal income tax law, authorizes a credit for household and dependent care services necessary for gainful employment, as provided. That law provides that the amount of the state credit is a percentage, either 50%, 43%, or 34%, as applicable, of the allowable federal credit determined on the basis of the amount of federal adjusted gross income earned that is not over $100,000, as specified by separate income brackets. This bill, for taxable years beginning on or after January 1, 2019, would revise the above calculation to provide that the applicable state credit percentage is 50% if the federal adjusted gross income earned is not over $100,000, as provided. The bill would additionally require, for taxable years beginning on or after January 1, 2019, for a taxpayer with an allowable credit in excess of tax liability, a payment from the Tax Relief and Refund Account, a continuously appropriated account, to the taxpayer equal to the amount of the allowable credit that is in excess of tax liability, as provided. By authorizing additional payments from this account, this bill would make an appropriation.
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The Public Utilities Act provides for the assessment of criminal fines and civil penalties for violations of the act or an order, decision, rule, direction, demand, or requirement of the commission. Existing law requires that fines and penalties imposed by the Public Utilities Commission pursuant to the act be paid to the General Fund. This bill would require 10% of any penalty or fine assessed by the commission related to wildfire incidents to be deposited into the Wildfire Incident Penalty and Fine Fund, which the bill would establish in the State Treasury. The bill would continuously appropriate those moneys to the commission for specified fire prevention purposes, including for equipment for regional fire and first responder agencies. The bill would require the commission to establish an application and approval process by which any person, private entity, or local agency from an area affected by a wildfire incident could apply to the commission for the money in the fund, as provided.
(1) Existing law requires the Department of Corrections and Rehabilitation to provide specified information to local law enforcement agencies regarding an inmate released by the department to the agency's jurisdiction on parole or postrelease community supervision, including a record of the offense for which the inmate was convicted that resulted in parole or postrelease community supervision. This bill would require the department to also provide the local law enforcement agency with copies of the record of supervision during any prior period of parole. (2) Existing law requires the department to be the agency primarily responsible for the Law Enforcement Automated Data System and requires county agencies supervising inmates released from prison on postrelease community supervision to provide any information requested by the department to ensure the availability of accurate information regarding inmates released from state prison. Under existing law, this information may include the issuance of warrants, revocations, or the termination of postrelease community supervision. This bill would require the county to provide the department, upon request, with all records of supervision. By imposing additional duties on county agencies administering postrelease community supervision, this bill would impose a state-mandated local program. (3) Existing law establishes the procedure by which the Board of Parole Hearings considers an indeterminately sentenced inmate's suitability for parole and generally requires a panel of the board, or the board, sitting en banc, to grant parole on the inmate's minimum eligible parole date unless it determines that the gravity of the current convicted offense or offenses, or the timing and gravity of current or past convicted offense or offenses, is such that consideration of the public safety requires a more lengthy period of incarceration. This bill would require the panel or board, sitting en banc, to consider the entire criminal history of the inmate, including all current or past convicted offenses, in making this determination. (4) Existing law requires the county agency supervising the release of a person on postrelease community supervision to petition a court to revoke, modify, or terminate postrelease community supervision if the agency determines, following application of its assessment processes, that intermediate sanctions are not appropriate. This bill would allow a peace officer to arrest a person without warrant who fails to appear at a hearing to revoke, modify, or terminate postrelease community supervision. (5) Existing law allows each county agency responsible for postrelease supervision to determine appropriate responses to alleged violations that can include a one to 10 consecutive day period of flash incarceration. This bill would require the probation department to notify the court, public defender, district attorney, and sheriff of each imposition of flash incarceration. By imposing additional duties on county agencies administering postrelease community supervision, this bill would impose a state-mandated local program. (6) 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.
The Personal Income Tax Law authorizes various credits against the taxes imposed by that law, including a credit for qualified renters in the amount of $120 for spouses filing joint returns, heads of household, and surviving spouses if adjusted gross income is $50,000 or less, as currently adjusted to $80,156, and in the amount of $60 for other individuals if adjusted gross income is $25,000 or less, as currently adjusted to $40,078. This bill would increase that credit from $120 to $500 and from $60 to $250 for taxable years beginning on or after January 1, 2019. This bill would take effect immediately as a tax levy.
Existing law prohibits the commitment to the Department of Corrections and Rehabilitation, Division of Juvenile Facilities of a person who has been or is adjudged a ward of the juvenile court, as specified, if the most recent offense alleged in any petition and admitted or found to be true by the court is not any of specified serious or violent offenses, or any of specified sex offenses. This bill would instead prohibit the commitment to the division of that person if all offenses alleged in the most recent petition and admitted or found to be true by the court are not any of specified serious or violent offenses, or any of specified sex offenses.
The Personal Income Tax Law imposes taxes based upon taxable income of individuals, estates, and trusts at specified rates from 1% to 9.3%, as provided. This bill, for taxable years beginning on or after January 1, 2018, would revise the income tax rates and taxable income brackets by imposing an income tax rate of 8.8% instead of 9.3% on specified taxable income below $75,000 and $100,0000, as provided. This bill would take effect immediately as a tax levy.
The Personal Income Tax Law, in modified conformity with federal income tax laws, 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, for taxable years beginning on or after January 1, 2018, would allow as a deduction under that law an amount equal to the amount of federal income tax paid, as defined, by an individual for that taxable year, as specified. This bill would take effect immediately as a tax levy.
This measure would encourage any individual taxpayer in California who disapproves of the federal Tax Cuts and Jobs Act to donate their tax savings to the State of California's General Fund, as specified.
Existing law governing settlement offers in eminent domain proceedings authorizes the recovery of litigation expenses under certain circumstances. Existing law provides that if a court finds, on motion of the defendant, that the offer of the plaintiff was unreasonable and the offer of the defendant was reasonable in light of the evidence admitted and the compensation awarded in the proceeding, then the costs allowed shall include the defendant's litigation expenses. This bill would instead provide that if a court finds, on motion of the defendant, that the offer of the plaintiff was lower than 85% of the compensation awarded in the proceeding, then the court would be required to include the defendant's litigation costs in the costs allowed. If the court finds that the offer of the plaintiff was at least 85% and less than 100% of the compensation awarded in the proceeding, the court would be authorized to include the defendant's litigation costs in the costs allowed.
The California Constitution conditions the imposition of a general tax by a local government upon the approval of a majority of its voters voting on the tax. The California Constitution requires the election for the vote on a general tax to be consolidated with a regularly scheduled election for members of the governing body of the local government, except in cases where the members of the governing body of the local government, by a unanimous vote, declare an emergency. The California Constitution conditions the imposition of a special tax by a local government upon the approval of 23 of the voters voting on the tax. The California Constitution defines "local government" for these purposes to mean any county, city, city and county, including a charter city or county, any special district, or any other local or regional governmental entity. This measure would specify that the electorate exercising its initiative power is within the definition of "local government," and that these conditions and requirements apply to the exercise of that power. The California Constitution prohibits an assessment or property-related fee or charge from being assessed by an agency on any parcel of property unless it meets certain requirements. Existing provisions of the California Constitution require an agency to follow specified procedures in imposing or increasing an assessment or property-related fee or charge, and condition the imposition or increase of an assessment or property-related fee or charge, with certain exceptions, upon the absence of a majority protest on the part of owners of affected parcels and, in the case of a property-related fee or charge, upon approval by either a majority vote of the owners of the subject parcels or a 23 vote of the voters residing in the affected area. The California Constitution defines "agency" for these purposes to mean any county, city, city and county, including a charter city or county, any special district, or any other local or regional governmental entity. This measure would specify that the electorate exercising its initiative power is within the definition of "agency," and that the existing requirements and procedures apply to the exercise of that power.