The Personal Income Tax Law and the Corporation Tax Law, by reference to a specified federal statute, allow a credit against taxes imposed by those laws for increasing research expenses, as defined. In general, the amount of the credit under both laws is equal to 15% of the excess of the qualified research expenses, as defined, for the taxable year over the base amount, as defined, and, in addition, for purposes of the Corporation Tax Law, 24% of the basic research payments, as defined. The term "base amount" means the product of the average annual gross receipts of the taxpayer for each of the specified years preceding the taxable year and the fixed-base percentage, as defined, but in no event less than 50% of the qualified research expenses for the taxable year. A taxpayer may elect an alternative incremental credit for increasing research expenses in modified conformity to federal income tax laws. This bill would increase the credit for increasing research expenses to 20% of the excess of the qualified research expenses. This bill would also provide complete conformity to the alternative incremental credit provided under those federal income tax laws. This bill would take effect immediately as a tax levy.
Sponsored bills
Existing law authorizes a residential water softening or conditioning appliance to be installed only if certain conditions are met, including the requirement that an appliance installed on or after January 1, 2002, be certified to have a salt efficiency rating of no less than 4,000 grains of hardness removed per pound of salt used in regeneration. This bill would express the intent of the Legislature to enact legislation that would require new residential water softening equipment sold in California to have a minimum salt efficiency rating of no less than 4,400 grains of hardness removed per pound of salt used in regeneration. This bill would also express the intent of the Legislature to enact legislation that would achieve a 20% reduction in the per capita use of salt in water softening equipment in California on or before December 31, 2012.
Existing law requires the State Air Resources Board to adopt procedures for determining the compliance of any system designed for the control of gasoline vapor emissions during gasoline marketing operations, including storage and transfer operations, and additional performance standards to ensure that systems for the control of gasoline vapors from motor vehicle fueling operations do not cause excessive spillage and emissions. Existing law prohibits the state board from requiring a gasoline dispensing facility that meets certain requirements from undergoing an Enhanced Vapor Recovery Phase II upgrade until April 1, 2011. Regulations adopted by the state board require an Enhanced Vapor Recovery Phase II upgrade by April 1, 2009, as provided. This bill would prohibit the state board from requiring a gasoline dispensing facility owned or operated by a local government that does not meet these requirements from undergoing an Enhanced Vapor Recovery Phase II upgrade until April 1, 2010. This bill would declare that it is to take effect immediately as an urgency statute.
Existing law provides, when a criminal complaint is filed, for the arraignment of the defendant on those charges before the court in which the complaint is filed, as specified. This bill would authorize the presiding judge of the superior court, or a judge designated by the presiding judge, together with the district attorney and the public defender, to establish and conduct an arraignment court program. The bill would authorize the presiding judge of the superior court to establish extended hours for the operation of an arraignment court program.
Existing law establishes the system of public elementary and secondary education in this state. Under that system, the governing boards of school districts throughout the state operate elementary and secondary schools and are authorized to employ various employees and officers, including a district superintendent. Existing law authorizes the governing board of a school district to elect a district superintendent, among other officers, for a term of no more than 4 years. This bill would, commencing January 1, 2010, require the governing board of a school district to include specified provisions in any contract for the services of a district superintendent, including the authority to terminate the district superintendent at any time during the term of the contract, with the district retaining an option, if the amount remaining in the contract is less than $50,000, to either release a district superintendent from any further responsibilities with the district or to provide the former district superintendent with a full-time position with the district for which the former district superintendent is qualified. The bill would specify that, if the district chooses to release the former district superintendent from any further responsibilities with the district, the former district superintendent would agree that any income he or she earns during the term of the contract as the superintendent or chief executive officer of a school district in the United States shall be offset from the amount otherwise owed to the former district superintendent under the contract. For terminations of contracts in which the amount remaining is $50,000 or more, the school district would be required to provide the former district superintendent with a full-time position with the district for which the former district superintendent is qualified. The bill would also require that the contract include a provision requiring that the district superintendent receive no retirement, medical, dental, or other benefits that would exceed the benefits that any certificated employee of the school district receives, but the bill would authorize the district to compensate the former superintendent for benefits actually earned.
Existing law requires that a ballot contain all supplies necessary for the return of the ballot and that the identification envelope for a vote by mail ballot contain specified information. This bill would also require a notice that the identification envelope of a vote by mail ballot must be actually received by elections officials before the polls close on election day in order to be counted, except as specified. Because the bill would require local elections officials to provide additional service, it 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 these statutory provisions.
(1) Existing law requires an arresting agency to notify the appropriate federal agency if the arresting agency has reason to believe that a person arrested for the possession, transportation, sale, or giving away of specified controlled substances may not be a citizen of the United States. This bill would, in addition, require an arresting authority to report to the United States Immigration and Customs Enforcement the presence of a person if the person is arrested for driving while under the influence of an alcoholic beverage or drug, or the combined influence of an alcoholic beverage and drug, or caused bodily injuries to another as a result of driving while under the influence, and the person fails to provide the arresting authority with appropriate documentation demonstrating his or her legal presence in the United States. Because an arresting agency includes a local agency, this bill would impose a state-mandated local program by increasing the duties of local law enforcement officials. (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, 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) Existing law requires the State Air Resources Board to adopt procedures for determining the compliance of any system designed for the control of gasoline vapor emissions during gasoline marketing operations, including storage and transfer operations, and additional performance standards to ensure that systems for the control of gasoline vapors from motor vehicle fueling operations do not cause excessive spillage and emissions. Existing law prohibits the state board from requiring a gasoline dispensing facility that meets certain requirements from undergoing an Enhanced Vapor Recovery Phase II upgrade until April 1, 2011. This bill would exempt a gasoline dispensing facility that does not meet these requirements from penalties for failing to undergo an Enhanced Vapor Recovery Phase II upgrade until April 1, 2010. (2) The California Constitution authorizes the Governor to declare a fiscal emergency and to call the Legislature into special session for that purpose. The Governor issued a proclamation declaring a fiscal emergency, and calling a special session for this purpose, on December 19, 2008. This bill would state that it addresses the fiscal emergency declared by the Governor by proclamation issued on December 19, 2008, pursuant to the California Constitution.
(1) Existing law requires that, when a reduction in the number of certificated employees employed by a school district is authorized for specified reasons, the notice of the termination of the services of an employee in the subsequent school year be given, in a prescribed manner, before May 15. This bill would express findings and declarations of the Legislature relating to the effect of the outcome of the May 19, 2009, special election on school district budgets. The bill would require that, in 2009 only, the deadline for the notice of termination of services be changed to June 15. (2) The California Constitution authorizes the Governor to declare a fiscal emergency and to call the Legislature into special session for that purpose. The Governor issued a proclamation declaring a fiscal emergency, and calling a special session for this purpose, on December 19, 2008. This bill would state that it addresses the fiscal emergency declared by the Governor by proclamation issued on December 19, 2008, pursuant to the California Constitution. (3) This bill would declare that it is to take effect immediately as an urgency statute.
The Political Reform Act of 1974 provides for the comprehensive regulation of campaign financing, including restricting the circumstances under which a candidate for elective office or an elected officer may receive campaign contributions and proscribing the commingling of campaign funds and personal funds. This bill would prohibit the spouse or domestic partner of an elected officer or a candidate for elective office from receiving compensation from campaign funds held by a controlled committee of the officer or candidate for services rendered in connection with fundraising for the benefit of the officer or candidate. Existing law makes a willful violation of the Political Reform Act of 1974 a misdemeanor and subjects offenders to criminal penalties. This bill would impose a state-mandated local program by creating additional crimes. 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 Political Reform Act of 1974, an initiative measure, provides that the Legislature may amend the act to further the act's purposes upon a 23 vote of each house and compliance with specified procedural requirements. This bill would declare that it furthers the purposes of the act.