This measure encourages the California Community Colleges, the California State University, and the University of California to consider and adopt the American Council on Education credit recommendations to give veterans due credit for their military experience.
The Personal Income Tax Law and the Corporation Tax Law establish specified dates for the filing of tax returns, and provide that if the last day for filing a return falls on a Saturday, Sunday, or other legal holiday, returns may be filed and payments made on the following day without penalty. This bill would conform to federal income tax law regarding the definition of a legal holiday for the purposes of the Personal Income Tax Law and the Corporation Tax Law. The Corporation Tax Law imposes taxes measured by income at a specified rate. Existing law provides that whenever any foreign corporation that fails to qualify to do business in this state or whose powers, rights, and privileges have been forfeited, or any domestic corporation that has been suspended, and that is doing business in this state, fails to make and file a return, as provided, the Franchise Tax Board shall impose a penalty of $2,000 per taxable year, as specified. This bill would also make this penalty applicable to a foreign limited liability company that fails to qualify to do business in this state or whose powers, rights, and privileges have been forfeited and to a domestic limited liability company that has been suspended and that is doing business in this state, as specified.
This measure would declare December 12, 2012, as California Bullying Prevention Day, and would recognize the need for individuals, schools, communities, businesses, local governments, and the state to take action on behalf of bullying prevention in California.
Under existing law, it is the policy of the state to conserve and protect resources by encouraging the recycling of solid waste and the purchase of those recycled materials, including recycled concrete and rubberized asphalt concrete. Under existing law, in purchasing any materials to be used in paving or paving subbase for use by the Department of Transportation or any other state agency that provides road construction and repair services, the State Procurement Officer is required to make contracts available for those items that use recycled materials. Existing law also requires the State Procurement Officer to make contracts available that use crumb rubber, as defined, unless the Director of Transportation determines that the use of the materials is not cost effective based on specified factors. This bill would authorize the Department of Transportation, by January 1, 2014, to establish specifications for the use of reclaimed asphalt pavement (RAP) of up to 40% for hot mix asphalt mixes. The bill would specify that this authorization does not limit the authority of the department to establish specifications for this use of reclaimed asphalt pavement in amounts greater than 40%. The bill would require the department to submit a report to the Legislature, by March 1, 2016, on its progress, since the year 2011, toward the development and implementation of these specifications.
This measure would urge the United States Postal Service to end its plan to reduce the frequency of mail delivery from 6 days to 5 days a week, and to take all appropriate measures to ensure the continuation of this 6-day mail delivery service.
This measure would proclaim August 15, 2012, as India's Independence Day, and would urge all Californians to join in celebrating India's independence.
The Corporation Tax Law imposes taxes measured by income and, in the case of a business with business income derived from or attributable to sources both within and without this state, apportions the business income between this state and other states and foreign countries in accordance with a specified 4-factor formula based on the property, payroll, and sales within and without this state, except that in the case of an apportioning trade or business that derives more than 50% of its gross business receipts from conducting one or more qualified business activities, as defined, business income is apportioned in accordance with a specified 3-factor formula. That law, for taxable years beginning on or after January 1, 2011, allows a taxpayer to apportion its business income in accordance with a single sales factor formula, except as provided, pursuant to an irrevocable annual election, as specified. That law also provides that sales of tangible personal property and sales of other than tangible personal property are in this state in accordance with specified criteria. This bill, for taxable years beginning on or after January 1, 2012, would require a taxpayer, except as provided, to apportion its business income in accordance with a single sale factor and would allow a taxpayer to annually elect to apportion business income in accordance with the 4-factor formula, as provided. This bill also would revise the rules that determine whether a taxpayer is doing business in this state and would revise the provisions that determine whether sales other than tangible personal property occur in this state, including specific provisions for cable systems or networks. This bill would require any aggregate increase in revenues derived from its provisions less a specified amount, as provided, to be deposited into the Middle Class Scholarship Fund, which the bill would establish, and, upon appropriation by the Legislature, allocate those revenues for the purpose of increasing the affordability of higher education. This bill would become operative only if a specified measure is chaptered and establishes a middle-class scholarship program. This bill would declare that it is to take effect immediately as an urgency statute.
(1) Existing law provides for a public postsecondary education system in this state. This system consists of the University of California, the California State University, and the California Community Colleges. Existing law authorizes these institutions to require that mandatory systemwide fees, among other fees, be paid by students at these institutions. This bill would establish the Middle Class Scholarship Program under the administration of the Student Aid Commission. The bill would provide that, commencing with the 2012–13 fiscal year, undergraduate students enrolled at the University of California or the California State University would receive a scholarship grant award credit that, combined with other publicly funded student financial aid, as defined, received by an eligible student, would be 60% of the amount charged that student for mandatory systemwide fees in that fiscal year if the student meets the following conditions: annual household income does not exceed $150,000; is a resident of this state or exempt from paying nonresident tuition; files specified financial aid forms; makes timely application or applications for publicly funded student financial aid, as defined, for which he or she is eligible; and meets prescribed eligibility requirements of the Cal Grant Program, except as specified, and attains at least a 2.0 high school or community college grade point average. The bill would provide that a student whose annual household income exceeds $150,000, and who otherwise meets the requirements, would receive a scholarship grant award credit that is reduced in accordance with prescribed calculations. The bill would require, in order for students enrolled in their respective segments to remain eligible to receive financial aid under the bill, the University of California and the California State University to maintain their respective institutional need-based grant programs at a level that, at a minimum, is equivalent to the level maintained during the 2011–12 fiscal year. The bill would continuously appropriate from the General Fund $150,000,000 to the Chancellor of the California Community Colleges for allocation to community college districts based on calculations of full-time equivalent credit, to be expended, after consultation with student representatives as specified, for the provision of scholarship grants to students to reduce the impact of enrollment fees or to help cover the cost of textbooks and other educational expenses. The bill would require the Student Aid Commission to report the amount of the scholarship grant award credit for each student to the Franchise Tax Board, and to report the aggregate amount of scholarship grant award credits to the Department of Finance. The bill would authorize the Student Aid Commission to determine if sufficient funding is available for purposes of the bill in the 2012–13 fiscal year and subsequent fiscal years, and would further authorize the commission to reduce scholarships proportionately if it determines that sufficient funding is not available. (2) 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. This bill, for fiscal years beginning with the 2012–13 fiscal year, would authorize an amount equal to a qualified student's scholarship grant award credit under the Middle Class Scholarship Program, as determined by the Student Aid Commission pursuant to the bill, to be refunded from the Tax Relief and Refund Account, thereby making an appropriation. (3) This bill would become operative only if AB 1500 of the 2011–12 Regular Session is chaptered. (4) This bill would declare that it is to take effect immediately as an urgency statute.
Existing law requires all rigid plastic bottles and rigid plastic containers sold in the state to be labeled with a code that indicates the resin used to produce the rigid plastic bottle or rigid plastic container. The California Integrated Waste Management Act of 1989, administered by the Department of Resources Recycling and Recovery, requires every rigid plastic packaging container, as defined, sold or offered for sale in this state to generally meet one of specified criteria. This bill would prohibit a food vendor, on and after January 1, 2016, from dispensing prepared food to a customer in a polystyrene foam food container and would define related terms. The bill would provide that a food vendor that is a school district is not required to comply with the bill's requirements until July 1, 2017, and would allow a food vendor that is a school district to dispense prepared food to a customer in a polystyrene foam food container after that date if the governing board of the school district elects to adopt a policy to implement a verifiable recycling program for polystyrene foam food containers, which would be renewable, as specified. The bill would also allow a food vendor to dispense prepared food to a customer in a polystyrene foam food container after January 1, 2016, in a city or county if the city or county elects to adopt an ordinance establishing a specified recycling program for polystyrene foam food containers, which would be operative, as specified. The bill would allow a food vendor to dispense prepared food to a customer in a polystyrene foam food container in a city or county if that food vendor demonstrates to the satisfaction of the city or county that compliance with the requirements of the bill would impose an undue economic hardship, as defined. The bill would authorize a city or county to exempt the food vendor until January 1, 2017, or for a period of not more than one year from the date of the demonstration, and would allow a food vendor to reapply for additional one-year exemptions from the bill's requirements.
This measure would designate a specified portion of State Highway Route 15 in the County of San Diego as the Tuskegee Airmen Highway. The measure would request that the Department of Transportation determine the cost of appropriate signs showing this special designation and, upon receiving donations from nonstate sources covering that cost, to erect those signs.
