Existing federal law authorizes the Internal Revenue Service to publish the maximum face value amount of qualified school construction bonds, as defined, that may be allocated by the United States Department of the Treasury to each state pursuant to the federal American Recovery and Reinvestment Act of 2009. This bill would assign specified amounts of the state's 2009 federal tax credit bond volume cap to the State Department of Education and the California School Finance Authority, to be assigned and distributed to school districts, county offices of education, and charter schools, as specified. The bill would exempt the assignment and distribution of the federal tax credit bond volume cap under the bill from the rulemaking provisions of the Administrative Procedure Act. This bill would declare that it is to take effect immediately as an urgency statute.
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Under the Personal Income Tax Law and the Corporation Tax Law, various provisions of the federal Internal Revenue Code, as enacted as of a specified date, are referenced in various sections of the Revenue and Taxation Code. Those laws provide that for taxable years beginning on or after January 1, 2005, the specified date of those referenced Internal Revenue Code sections is January 1, 2005, unless otherwise specifically provided. Existing law requires, for any introduced bill that proposes changes in any of those dates, that the Franchise Tax Board prepare a complete analysis of the bill that describes all changes to state law that will automatically occur by reference to federal law as of the changed date. It further requires the Franchise Tax Board to immediately update and supplement that analysis upon any amendment to the bill, and requires that analysis be made available to the public and be submitted to the Legislature for publication in the daily journal of each house of the Legislature. This bill would change the specified date of those referenced Internal Revenue Code sections to January 1, 2010, for taxable years beginning on or after January 1, 2010, and thereby would make numerous substantive changes to both the Personal Income Tax Law and the Corporation Tax Law with respect to those areas of preexisting conformity that are subject to changes under federal laws enacted after January 1, 2005, and that have not been, or are not being, excepted or modified. This bill would make certain other changes in federal income tax laws applicable, with specified exceptions and modifications, and make specified supplemental, technical, or clarifying changes for purposes of the Personal Income Tax Law or the Corporation Tax Law, or both, with respect to, among other things, the tax treatment of qualifying income of publicly traded partnerships, certain disaster mitigation payments, depreciation of electric transmission property and natural gas gathering lines, nuclear decommissioning cost provisions, a small refiner exception to oil depletion deduction, recapture rules for amortizable Section 197 intangibles, amortization of expenses incurred in creating or acquiring music or music copyrights, treatment of certain self-created musical works and qualified retirement income, funding for self-employed defined benefit pension plans and for multiemployer defined benefit pension plans, withdrawals from retirement plans for individuals called to active duty, waiver of an early withdrawal penalty tax on certain distributions of pension plans for public safety employees, allowance of additional IRA payments in certain bankruptcy cases, inflation indexing of gross income limitations on certain retirement savings incentives, treatment of death benefits from corporate-owned life insurance, exemption of income from leveraged real estate held by church plans, gratuitous transfer for benefits of employees, exclusion from gross income of specified grants for renewable energy property, exclusion from gross income with respect to a specified tragic event, penalties for bad checks, penalty for understatement of taxpayer's liability by a tax preparer, frivolous tax submissions, exclusion of gain from sale of principal residence by certain employees of the intelligence community, sale of property by judicial officers, excise tax on UBTI of charitable remainder trusts, certain listed and reportable transactions provisions, the taxation of certain settlement funds, the active business requirement, loans to qualified continuing care facilities, exception from suspension rules, and specified federal acts. This bill would also increase the age of children whose unearned income is taxed as if a parent's income, would require a penalty to be imposed for a claim or credit made for an excessive amount, would increase the penalty for willful failure to file specified returns, and would revise, in modified conformity with the federal income tax laws, various provisions applicable to tax-exempt organizations. This bill would also specify various dates on which specified provisions apply, make findings and declarations that certain provisions are declaratory of existing law, specify the intent and operation in the application of provisions conforming to various federal acts, repeal obsolete provisions, and declare that the retroactive application of specified provisions serves public purposes, as defined. Because this bill would require specific documents to be filed under the penalty of perjury, thus changing the definition of a crime, it would impose a state-mandated local program by expanding the crime of perjury. 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 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 January 8, 2010. This bill would state that it addresses the fiscal emergency declared by the Governor by proclamation issued on January 8, 2010, pursuant to the California Constitution.
(1) The California Alternative Energy and Advanced Transportation Financing Authority Act establishes the California Alternative Energy and Advanced Transportation Financing Authority and authorizes the authority to issue revenue bonds to provide industry with an alternative method of financing in providing and promoting the establishment of facilities utilizing alternative methods and sources of energy and facilities needed for the development and commercialization of advanced transportation technologies. Existing law authorizes a public agency and a property owner to enter into voluntary contractual assessments to finance the installation of distributed generation of renewable energy sources or energy or water efficiency improvements that are permanently affixed on real property. This bill would require the authority to establish a Property Assessed Clean Energy (PACE) Reserve program to assist local jurisdictions in financing the installation of distributed generation of renewable energy sources or energy or water efficiency improvements that are permanently affixed on real property through the use of a voluntary contractual assessment. The bill would, until January 1, 2015, appropriate up to $50,000,000 from the Renewable Resource Trust Fund to the authority for the purposes of the PACE Reserve program, thereby making an appropriation. The bill would require the authority, on March 31, 2011, and annually thereafter, to submit to the Legislature, a report containing specified information regarding the implementation of the above provisions. (2) Existing law vests the authority with specified powers in the implementation of the California Alternative Energy and Advanced Transportation Financing Authority Act. This bill would authorize the authority to purchase bonds issued by a public agency meeting specified criteria. The bill would authorize the authority to hold the purchased bonds or to sell the purchased bonds, in whole or in part, to public or private purchasers. (3) 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 January 8, 2010. This bill would state that it addresses the fiscal emergency declared by the Governor by proclamation issued on January 8, 2010, pursuant to the California Constitution. (4) This bill would declare that it is to take effect immediately as an urgency statute.
Existing federal law authorizes the Internal Revenue Service to publish the maximum face value amount of qualified school construction bonds, as defined, that may be allocated by the United States Department of the Treasury to each state pursuant to the federal American Recovery and Reinvestment Act of 2009. This bill would assign specified amounts of the state's 2009 federal tax credit bond volume cap to the State Department of Education and the California School Finance Authority. The bill would exempt the assignment and distribution of the federal tax credit bond volume cap under the bill from the rulemaking provisions of the Administrative Procedure Act. This bill would declare that it is to take effect immediately as an urgency statute.
(1) Existing law, the Leroy F. Greene School Facilities Act of 1998 (the Greene Act) , requires the State Allocation Board to allocate to applicant school districts prescribed per-unhoused-pupil state funding for construction and modernization of school facilities, including hardship funding and supplemental funding for site development and acquisition and requires the board to adopt rules and regulations for the administration of the Greene Act. The Kindergarten-University Public Education Facilities Bond Act of 2006 sets aside $100,000,000 of the proceeds of the bonds sold under that act for incentive grants under the Greene Act to promote the use of design and materials in new construction and modernization projects that include the attributes of high performance schools. Existing law authorizes a grant for new construction to be used for the costs of design and materials that promote the efficient use of energy and water, the maximum use of natural lighting and indoor air quality, the use of recycled materials and materials that emit a minimum of toxic substances, the use of acoustics conducive to teaching and learning, and other characteristics of high performance schools. A school district is required to certify, as part of its application for funding under the Greene Act, that it has considered the feasibility of using these characteristics of high performance schools. This bill would increase the amount of a grant for new construction to provide 50% of the additional costs associated with the use of design, the purchase of materials, and construction that promote the use of specified characteristics of a high performance school if the total amount of those costs exceeds specified nonresidential building energy efficiency standards by at least 15%. The bill would also increase the amount of a grant for a modernization project to provide for 60% of those additional costs. The bill would limit funding for these increases to $1,500,000 per schoolsite. The bill would require the State Allocation Board to adopt, and the Office of Administrative Law to process, emergency regulations to implement the increases. The provisions of the bill would be applicable, as specified, to contracts for these additional design, material, and construction costs signed on or after January 31, 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 January 8, 2010. This bill would state that it addresses the fiscal emergency declared by the Governor by proclamation issued on January 8, 2010, pursuant to the California Constitution.
(1) The Subdivision Map Act establishes a statewide regulatory framework for controlling the subdividing of land. The act generally requires a subdivider to submit, and have approved by the city, county, or city and county in which the land is situated, a tentative map. The act requires the legislative body of a city or county or the advisory agency, to the extent that it is authorized by local ordinance to approve, conditionally approve, or disapprove the tentative map, to include as a condition in any tentative map that includes a subdivision a requirement that a sufficient water supply be available. The act authorizes the legislative body to request written verification of sufficient water supply, and, when the written verification relies on projected water supplies that are not currently available to the public water system to provide a sufficient water supply to the subdivision, requires that the written verification as to those projected water supplies be based on prescribed elements. This bill would, instead, require the legislative body of a city or county or the advisory agency, to the extent that it is authorized by local ordinance to approve, conditionally approve, or disapprove the tentative map, to include as a condition in any tentative map that includes a subdivision a requirement that the subdivision have a sufficient water supply available or that sufficient water supplies will be made available through a Water Demand Mitigation Fund, as defined, held by the public water system. The bill would require the amount of funding needed for voluntary participation by the subdivision applicant in the Water Demand Mitigation Fund to be based on offsetting at least 100 percent of the projected water demand associated with the subdivision, as determined by the public water system. The bill would authorize the public water supplier to collect fees necessary to provide additional analysis of extraordinary water conservation measures. The bill also would require the public water system to expend all funds in the Water Demand Mitigation Fund on water conservation measures that will offset at least 100 percent of the projected demand associated with the subdivision, as specified. By adding to the duties of public water system officials, this bill would impose 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 no reimbursement is required by this act for a specified reason.
The Leroy F. Greene School Facilities Act of 1998 establishes a school facilities construction and modernization program that requires the State Allocation Board to provide state per‑pupil funding to applicant school districts. The act authorizes a school district that meets specified characteristics established pursuant to regulations to receive financial hardship assistance for school facilities construction and modernization in cases of extraordinary circumstances. Extraordinary circumstances may include the need to repair, reconstruct, or replace the most vulnerable school facilities that are determined by the department to pose an unacceptable risk of injury to their occupants in the event of a seismic event. The Kindergarten-University Public Education Facilities Bond Act of 2006 provides that of the $1,900,000,000 of bond proceeds set aside for new construction of school facilities up to 10.5% is required to be available for purposes of seismic repair, reconstruction, or replacement. This bill would authorize the State Allocation Board to review and adopt regulations for apportioning funds set aside for purposes of seismic repair, reconstruction, or replacement projects, as specified. The bill would require apportionments to fund the repair, reconstruction, or replacement of a building evaluated and determined to be seismically at risk. The bill would provide that apportionments may also fund the evaluation by a structural engineer or equivalent professional who is certified to test for the structural safety of school buildings, of a facility to determine if the building is determined to be seismically at risk, and interim housing for displaced pupils who would otherwise be housed in a school building that is evaluated and determined to be seismically at risk.The board would be required to create an unfunded approval list of applicants with buildings determined to be seismically at risk if applications for funding exceed the amount of funds set aside for the repair, reconstruction, or replacement of seismically at risk school buildings. "?>
Existing law authorizes the Secretary of the Department of Corrections and Rehabilitation to enter into contracts with various entities for the housing and other care of inmates who are subject to the department's jurisdiction, but not incarcerated in a state prison. Existing law authorizes the department to construct, establish, and operate reentry program facilities with programs to assist inmates and parole violators to reintegrate into society. This bill would state findings and declarations of the Legislature relative to alternative incarceration for nonviolent inmates. The bill would authorize the Secretary of the Department of Corrections and Rehabilitation to enter into contracts with Alternative Incarceration Facilities, as defined, for housing certain nonviolent inmates who meet certain criteria. The bill would authorize the secretary to adopt regulations to implement those purposes, set forth criteria for inmates to meet in order to be transferred to Alternative Incarceration Facilities, and establish a compensation scheme for owners of those facilities. The bill would require a retired correctional officer with certain experience to always be present at each facility for purposes of providing certain technical assistance.