The Personal Income Tax Law allows various credits against the taxes imposed by that law, including certain credits that are allowed in modified conformity to credits allowed by federal income tax laws. Federal income tax laws allow a refundable earned income tax credit for certain low-income individuals who have earned income from wages, salaries, tips, and other employee compensation plus net earnings from self-employment and who meet certain other requirements. The Personal Income Tax Law, for taxable years beginning on or after January 1, 2015, in modified conformity with federal income tax laws, allows an earned income credit against personal income tax, which is only for earned income from wages, salaries, tips, and other employee compensation, and a payment in excess of that credit amount, to an eligible individual that is equal to that portion of the earned income tax credit allowed by federal law as determined by the earned income tax credit adjustment factor as set forth in the annual Budget Act which, unless otherwise specified in that act, is 0%. This bill, for taxable years beginning on and after January 1, 2017, would expand the earned income credit allowed by the Personal Income Tax Law by providing additional conformity with federal income tax law to include specified net earnings from self-employment in earned income, thus allowing an earned income credit for taxpayers for those earnings. This bill would additionally set the earned income tax credit adjustment factor as 85%. Existing law establishes the continuously appropriated Tax Relief and Refund Account and provides that payments required to be made to taxpayers or other persons from the Personal Income Tax Fund are to be paid from that account, including any amount allowable as an earned income credit in excess of any tax liabilities. By authorizing new payments from that account for additional amounts in excess of personal income tax liabilities, this bill would make an appropriation. This bill would declare that it is to take effect immediately as an urgency statute.
Sponsored bills
Existing law provides that the Department of Transportation has full possession and control of the state highway system and associated property. Existing law generally requires proceeds from the sale of excess state highway property to be made available for other highway purposes. Existing law generally provides for the California Transportation Commission to program available funding for transportation capital projects, other than state highway rehabilitation projects, through the State Transportation Improvement Program process, with available funds subject to various fair share distribution formulas. Existing law, in certain cases, requires the commission to instead reallocate funds from canceled state highway projects to a local alternative transportation improvement program within the same county and exempts those funds from the fair share distribution formulas that would otherwise be applicable. This bill, with respect to planned state transportation facilities over the Feather River in the City of Yuba City and the Counties of Sutter and Yuba, which facilities are no longer planned to be constructed, would authorize the affected local agencies, acting jointly with the transportation planning agency having jurisdiction, to develop and file with the California Transportation Commission a local alternative transportation improvement program that addresses transportation problems and opportunities in the area that was to be served by the canceled state facilities. The bill would provide that the commission has the final authority regarding the content and approval of the local alternative, and would further provide that no approval may be given by the commission after July 1, 2020. The bill would require all proceeds from the sale of excess properties acquired by the department for the canceled state facilities, less any reimbursements due to the federal government and costs incurred in the sale of those excess properties, to be allocated by the commission to the approved local alternative and would exempt those funds from the fair share distribution formulas that would otherwise be applicable to state transportation funds.
Existing law authorizes individuals to contribute amounts in excess of their personal income tax liability for the support of specified funds, including the Emergency Food Assistance Program Fund. Existing law also has general administrative provisions applicable to voluntary contributions. Existing law provides for any new or extended voluntary contribution fund, to include the words "voluntary tax contribution" in the name of the fund, require the administering agency to include specified information about the fund on its Internet Web site, continuously appropriate from the fund the contributions made to the administering agency, and set a minimum contribution amount for the continuation of any voluntary tax contribution on the tax return form and include a generally applicable repeal date for a voluntary tax contribution. Existing law requires that the Emergency Food Assistance Program Fund equal or exceed a minimum contribution amount, which initially was $250,000 and which was required to be and has been adjusted for inflation. This bill would change the name of the Emergency Food Assistance Program Fund to the Emergency Food for Families Voluntary Tax Contribution Fund, would provide that the required calendar year minimum contribution amount for the fund to continue appearing on the return is an unadjusted $250,000, and would extend the provisions that apply to that voluntary contribution fund to January 1, 2026. The bill would make a continuous appropriation from the Emergency Food for Families Voluntary Tax Contribution Fund to the Franchise Tax Board and the Controller for reimbursement of all costs incurred in the administration of these provisions and to the State Department of Social Services for allocation to the Emergency Food Assistance Program. The bill would also make additional changes to conform to the provisions described above.
Existing law requires a person taking steelhead trout in inland waters, in addition to a valid California sport fishing license and any applicable sport license stamp, to have in his or her possession a valid nontransferable steelhead trout fishing report-restoration card issued by the Department of Fish and Wildlife. Under existing law, the base fee for the fishing report-restoration card was $5 for the 2004 license year and is authorized to be adjusted annually pursuant to a specified index. Existing law requires revenues to be deposited in the Fish and Game Preservation Fund and to be available for expenditure, upon appropriation by the Legislature, to monitor, restore, or enhance steelhead trout resources consistent with specified law, and to administer the fishing report-restoration card program. Existing law requires the department to report to the Legislature on or before July 1, 2016, regarding the steelhead trout fishing report-restoration card program's projects undertaken using revenues derived pursuant to that program, the benefits derived, and its recommendations for revising the fishing report-restoration card requirement, if any. These provisions become inoperative as of July 1, 2017, and are repealed as of January 1, 2018. This bill would extend the operation of those provisions to July 1, 2022, to be repealed as of January 1, 2023. The bill would require the department to report to the Legislature regarding the fishing report-restoration card program's projects on or before July 1, 2021. Because this bill would extend the operation of the fishing report-restoration card requirements, the violation of which would be a crime, 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 no reimbursement is required by this act for a specified reason. This bill would declare that it is to take effect immediately as an urgency statute.
This measure would urge Congress to prevail upon the Department of Defense to realign its criteria for the safe harbor provision in order to avoid the requirement of a social security number.
This measure would declare August 7, 2017, as Purple Heart Day in California.
This measure would designate November as California Sikh American Awareness and Appreciation Month. The measure would recognize and acknowledge the significant contributions that Californians of Sikh heritage have made to the state and would seek to afford all Californians the opportunity to understand, recognize, and appreciate the rich history and shared principles of Sikh Americans. The measure would also condemn all hate crimes and bias incidents against Sikh Americans and encourage all Sikhs to practice their faith freely and fearlessly.
This measure would honor the men and women who have served and are serving in our nation's military, and would recognize the month of May 2017 as National Military Appreciation Month.
This measure would proclaim the month of September 2017 as Krabbe Disease Awareness Month in the State of California.
Existing law authorizes certain nontraditional insurers, including religious organizations meeting specified criteria, to insure against specified risks. Existing law authorizes these associations to insure against a specified list of losses, including, but not limited to, vandalism or malicious mischief, vehicles owned or operated by the insured or by any tenant of the described premises, falling trees, burglary and theft, and mysterious disappearance. This bill would remove insuring vehicles owned or operated by the insured or by any tenant of the described premises from the list of insurable losses and would add insuring against liability to the list of insurable losses. Existing law prohibits an association from writing insurance in excess of $10,000 on any one risk or in excess of $60,000 in any one city block within an incorporated city without immediately reinsuring all the excess amount. Existing law authorizes an association to write insurance for an amount not exceeding $60,000 on any one risk if the excess over $10,000 is reinsured, as provided. An association is not authorized to accept reinsurance but may reinsure risks if that reinsurance is by contracts and with reinsurers that meet the prescribed standards. This bill would delete the above-described provisions.