Existing sales and use tax laws impose taxes on retailers measured by 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, measured by sales price. Those laws partially exempt from those taxes, until July 1, 2018, the gross receipts from the sale of, and the storage, use, or other consumption of, specified tangible personal property purchased for use by a qualified person, as defined, to be used primarily in manufacturing or other processes, and in research and development. Consumables with a useful life of less than one year do not qualify for exemption, and useful life is defined by reference to state income or franchise taxes. This bill, on and after January 1, 2018, and before July 1, 2028, would additionally define useful life by reference to manufacturer or other warranties, maintenance contracts, and normal replacement as established by industry or business practices, would additionally exempt from those taxes special purpose buildings and foundations used for the generation, production, storage, or distribution, as defined, of electric power, and would expand the definition of qualified person to include, among others, a person primarily engaged in the business of electric power generation. The bill would declare the intent of the Legislature to enact legislation that would improve the state's sales and use tax incentives to promote a stronger California economy by securing a greater share of the high-paying, high-skilled jobs in manufacturing and research and development. This bill would take effect immediately as a tax levy.
Sponsored bills
(1) Under existing law, the 3 segments of public postsecondary education in this state are 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, and the California Community Colleges, under the administration of the Board of Governors of the California Community Colleges. Existing law, known as the Donahoe Higher Education Act, sets forth, among other things, the missions and functions of these 3 public postsecondary educational segments. No provision of the Donahoe Higher Education Act is applicable to the University of California except to the extent that the regents act, by appropriate resolution, to make that provision applicable. Existing law prohibits the Regents of the University of California, the Trustees of the California State University, and the governing board of a community college district from making or enforcing a rule subjecting a student to disciplinary sanction solely on the basis of conduct that is speech or other communication that is protected by specified provisions of the United States Constitution and the California Constitution. This bill would enact the Campus Free Expression Act. The bill would declare that the outdoor areas of public postsecondary institutions are traditional public forums. The bill would provide that a public postsecondary institution may maintain and enforce reasonable time, place, and manner restrictions only when those restrictions are narrowly tailored in service of a significant institutional interest, employ clear, published, content-neutral, and viewpoint-neutral criteria, and provide for ample alternative means of expression. The bill would require these restrictions to allow for members of the campus community to spontaneously and contemporaneously distribute literature and assemble. The bill would further require that a person who wishes to engage in expressive activity on the campus of a public postsecondary institution be permitted to do so freely, as long as that person's conduct is not unlawful and does not materially and substantially disrupt the functioning of the institution. This bill would authorize the Attorney General and a person whose right to engage in expressive activity was infringed through a violation of these provisions to bring an action in a court of competent jurisdiction within one year after the date that a cause of action accrues, as specified. The bill would require a court that finds a violation of these provisions to award aggrieved persons damages of no less than $500 for an initial violation, plus $50 for each day the violation remains ongoing, which shall accrue starting on the day after the complaint is served on the institution. The bill would set the maximum damages that an aggrieved person, or set of aggrieved persons, may receive in a case or cases stemming from a single controversy at $5,000. To the extent that this bill would impose new duties on community college districts for implementation of its provisions, the bill would constitute 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, 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.
In a fiscal year immediately after a fiscal year in which a transfer is made into the Public School System Stabilization Account, existing law prohibits a school district's adopted or revised budget from containing a combined assigned or unassigned ending fund balance that is in excess of either 2 or 3 times the minimum recommended reserve for economic uncertainties adopted by the State Board of Education, depending on the school district's units of average daily attendance. Existing law authorizes the county superintendent of schools to waive the prohibition, pursuant to specified conditions, for up to 2 consecutive fiscal years within a 3-year period if the school district provides documentation indicating that extraordinary fiscal circumstances substantiate the need for the balance. This bill would repeal those provisions.
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, for taxable years beginning 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 in this state. 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.
Existing law requires the Department of Motor Vehicles to issue an original driver's license to a person who is unable to submit satisfactory proof that his or her presence in the United States is authorized under federal law, if he or she meets all other qualifications for licensure and provides satisfactory proof of his or her identity and California residency. Existing law authorizes a person who is qualified to register to vote and who has a valid California driver's license or state identification card to submit an affidavit of voter registration electronically on the Secretary of State's Internet Web site. Existing law provides for a process and infrastructure that allows the Department of Motor Vehicles to transfer the electronic information of a voter registration applicant to the Secretary of State. This bill would prohibit the Department of Motor Vehicles from transferring the electronic information of voter registration applicants who obtained an original driver's license without submitting satisfactory proof of their presence in the United States under federal law.
Existing law requires the state to have the primary financial responsibility for preventing and suppressing fires in areas that the State Board of Forestry and Fire Protection has determined are state responsibility areas, as defined. Existing law requires that a fire prevention fee be charged on each habitable structure on a parcel that is within a state responsibility area, collected annually by the State Board of Equalization, in accordance with specified procedures, and specifies that the annual fee shall be due and payable 30 days from the date of assessment by the state board. Existing law authorizes a petition for redetermination of the fee to be filed within 30 days after service of a notice of determination, as specified. This bill would extend the time when the fire prevention fee is due and payable from 30 to 60 days from the date of assessment by the State Board of Equalization and would authorize the petition for redetermination to be filed within 60 days after service of the notice of determination, as specified. The bill would establish the Fire Prevention Fee Amnesty Program. The bill would require the State Board of Equalization to develop and administer the amnesty program for a person subject to the fees described above. The bill would require the program to be conducted for a 6-month time period, as provided, and would apply to fire prevention fee liabilities due and payable for the fee reporting periods beginning before March 1, 2018. The bill would require the program to apply to a person who meets specified requirements, including the filing of a completed amnesty application under penalty of perjury. By requiring the application to be completed under penalty of perjury, the bill would create a crime, and thus impose a state-mandated local program. The bill would require the state board to waive all penalties and interest for the specified fee reporting period for which the fire prevention fee amnesty is allowed for the nonpayment or underpayment of fee liabilities for a person who meets the above requirements. The bill would require the state board to adequately publicize the program so as to maximize public awareness of and participation in the 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 no reimbursement is required by this act for a specified reason.
Existing law requires each county to provide cash assistance and other social services to needy families through the California Work Opportunity and Responsibility to Kids (CalWORKs) program using federal Temporary Assistance to Needy Families (TANF) block grant program, state, and county funds. Under existing law, the county is required to annually redetermine eligibility for CalWORKs benefits and, at the time of redetermination, require the family to complete a certificate of eligibility. Existing law additionally requires the county to redetermine recipient eligibility and grant amounts on a semiannual basis and requires the recipient to submit a semiannual report form during the first semiannual reporting period following the application or annual redetermination of eligibility. Existing federal law provides for the federal Supplemental Nutrition Assistance Program, known in California as CalFresh, under which food assistance benefits are distributed to eligible individuals by the counties. Existing law requires, to the extent permitted by federal law, the department to implement the semiannual reporting system, including use of the semiannual report form, in the CalFresh program This bill would require the county to use either a prepopulated renewal form or a blank semiannual report form as the certificate of eligibility for the purposes of CalWORKs and CalFresh.
Under existing law, the Emergency Medical Air Transportation Act, a penalty of $4 is imposed upon every conviction for a violation of the Vehicle Code, or a local ordinance adopted pursuant to the Vehicle Code, other than a parking offense. Existing law requires the county or the court that imposed the fine to transfer the moneys collected pursuant to this act to the Emergency Medical Air Transportation Act Fund. Under existing law, the assessment of these penalties will terminate on January 1, 2018, and any moneys unexpended and unencumbered in the Emergency Medical Air Transportation Act Fund on June 30, 2019, will transfer to the General Fund. Existing law repeals the Emergency Medical Air Transportation Act on January 1, 2020. This bill would extend the dates of the Emergency Medical Air Transportation Act, so that the assessment of the penalties will terminate commencing January 1, 2028, and any moneys unexpended and unencumbered in the Emergency Medical Air Transportation Act Fund on June 30, 2029, will transfer to the General Fund. The bill would extend the operation of the Emergency Medical Air Transportation Act until January 1, 2030.
(1) Existing law, as amended by Proposition 83, the Sexual Predator Punishment and Control Act (Jessica's Law) , approved by the voters at the November 7, 2006, statewide general election, makes a defendant subject to imprisonment in the state prison for 25 years to life if convicted of certain crimes, including rape, sexual penetration, sodomy, oral copulation, continuous sexual abuse of a child, or rape, spousal rape, or sexual penetration in concert, if certain circumstances were present, including, among other things, in the commission of that offense, any person kidnapped the victim, tortured the victim, or committed the offense during the commission of a burglary, as specified. Existing law also makes a defendant subject to imprisonment in the state prison for 15 years to life if convicted of certain crimes, including rape, sexual penetration, sodomy, oral copulation, continuous sexual abuse of a child, or rape, spousal rape, or sexual penetration in concert, if certain circumstances were present, including, among other things, in the commission of that offense any person, except as specified in the provisions above, kidnapped the victim, committed the offense during the commission of a burglary, or used a dangerous or deadly weapon in the commission of the offense. Proposition 83 provides that the Legislature may amend the provisions of the act to expand the scope of their application or increase the punishment or penalties by a statute passed by a majority vote of each house of the Legislature. This bill would add the crimes of rape, sexual penetration, sodomy, and oral copulation, perpetrated against a person who is incapable, because of a mental disorder or developmental or physical disability, of giving legal consent, to the above provisions, if the victim is developmentally disabled, as defined. By applying the above enhancements to these crimes, this bill would impose a state-mandated local program. (2) Existing law makes a defendant subject to imprisonment in the state prison for 25 years to life if convicted of certain crimes, including rape, spousal rape or sexual penetration in concert, sexual penetration, sodomy, or oral copulation if certain circumstances were present, including, among other things, in the commission of that offense, any person kidnapped the victim, committed the offense during the commission of a burglary, or used a dangerous or deadly weapon in the commission of the offense, or under other specified circumstances, and the crime was committed against a minor 14 years of age or older. This bill would add the crimes of rape, sexual penetration, sodomy, and oral copulation, perpetrated against a person who is incapable, because of a mental disorder or developmental or physical disability, of giving legal consent, to the above provisions, if the victim is developmentally disabled, as defined. By applying the above enhancements to these crimes, this bill would impose a state-mandated local program. (3) Existing law requires that a person who commits certain enumerated crimes, including rape, sodomy, oral copulation, and sexual penetration, against a person who is 65 years of age or older, or against a person who is blind, deaf, developmentally disabled, a paraplegic, or a quadriplegic, or against a person who is under 14 years of age, receive a one-year sentence enhancement and requires that any person having a prior conviction for any of the enumerated offenses receive a 2-year sentence enhancement. This bill would add to the enumerated list of crimes rape, sodomy, oral copulation, and sexual penetration, perpetrated against a person who is incapable, because of a mental disorder or developmental or physical disability, of giving legal consent. By applying the above enhancements to these crimes, this bill would impose a state-mandated local program. (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 no reimbursement is required by this act for a specified reason.
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 income 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, as provided. This bill, for taxable years beginning on or after January 1, 2018, and before January 1, 2022, would allow as a credit against those taxes an amount equal to 40% of costs paid or incurred by a qualified taxpayer to maintain winter-flooded rice. The bill would require the qualified taxpayer to submit, among other things, evidence of costs paid or incurred to the Department of Food and Agriculture for certification and for the Department of Food and Agriculture to provide a copy of each credit certificate to the taxpayer and, upon request, to the Franchise Tax Board. The bill would also include the additional information required for any bill authorizing a new income tax credit. This bill would take effect immediately as a tax levy.