The Personal Income Tax Law conforms to specified provisions of the federal Mortgage Forgiveness Debt Relief Act of 2007, relating to the exclusion of the discharge of qualified principal residence indebtedness, as defined, from a taxpayer's income if that debt is discharged after January 1, 2007, and before January 1, 2010, as provided. The federal Emergency Economic Stabilization Act of 2008 extended the operation of those provisions to debt that is discharged before January 1, 2013. This bill would extend the operation of the exclusion of the discharge of qualified principal residence indebtedness to debt that is discharged on or after January 1, 2013, and before January 1, 2014. The bill would become operative only if SB 391 is enacted and takes effect. This bill would declare that it is to take effect immediately as an urgency statute.
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This measure would designate that January 21, 2013, be observed as the official memorial of the late Rev. Dr. Martin Luther King, Jr.'s birth, and commemorate Martin Luther King, Jr. Day and the Work of Dr. Martin Luther King, Jr. and the Civil Rights Movement in changing public policy in California and in the United States of America. This measure would also recognize the anniversaries of the Emancipation Proclamation and the March on Washington in connection with the advancement of civil rights.
This measure would recognize February 2013 as Black History Month, urge all residents to join in celebrating the accomplishments of African Americans during Black History Month, and encourage the people of California to recognize the many talents, achievements, and contributions that African Americans make to their communities.
Under existing law, there are programs providing assistance for, among other things, emergency housing, multifamily housing, farmworker housing, home ownership for very low and low-income households, and downpayment assistance for first-time homebuyers. Existing law also authorizes the issuance of bonds in specified amounts pursuant to the State General Obligation Bond Law. Existing law requires that proceeds from the sale of these bonds be used to finance various existing housing programs, capital outlay related to infill development, brownfield cleanup that promotes infill development, and housing-related parks. This bill would enact the California Homes and Jobs Act of 2013. The bill would make legislative findings and declarations relating to the need for establishing permanent, ongoing sources of funding dedicated to affordable housing development. The bill would impose a fee, except as provided, of $75 to be paid at the time of the recording of every real estate instrument, paper, or notice required or permitted by law to be recorded. By imposing new duties on counties with respect to the imposition of the recording fee, the bill would create a state-mandated local program. The bill would require that revenues from this fee be sent quarterly to the Department of Housing and Community Development for deposit in the California Homes and Jobs Trust Fund, which the bill would create within the State Treasury. The bill would provide that moneys in the fund may be expended for supporting affordable housing, administering housing programs, and the cost of periodic audits, as specified. The bill would impose certain auditing and reporting requirements. Existing law requires the Department of Industrial Relations to monitor and enforce compliance with applicable prevailing wage requirements for specified public works projects that are funded by state bond proceeds. Moneys collected for this purpose are continuously appropriated to the department from the State Public Works Enforcement Fund to cover the costs of these monitoring and enforcement duties. This bill would require the Department of Industrial Relations to monitor and enforce prevailing wage requirements for construction contracts for certain public works projects over $1,000,000, that are funded, in whole or in part, by the bill. The bill would authorize the department to charge each person or entity awarding a construction contract for the reasonable and directly related costs of the monitoring and enforcement activities, and would require the department to deposit the moneys collected into the State Public Works Enforcement Fund. The bill would exempt projects with a collective bargaining agreement with a mechanism for resolution of wage disputes from this requirement. By establishing a new source of revenue for a continuously appropriated fund, this bill would make an appropriation. 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.
(1) Existing law, the Veterinary Medicine Practice Act, provides for the licensure and registration of veterinarians and registered veterinary technicians and the regulation of the practice of veterinary medicine by the Veterinary Medical Board. Under existing law, the board consists of 8 members: 3 public members, 4 licensed veterinarians, and one registered veterinary technician. Existing law repeals the provisions establishing the board, and authorizing the board to appoint an executive officer as, of January 1, 2014. Under existing law, the board is subject to evaluation by the Joint Sunset Review Committee prior to its repeal. This bill would provide that those provisions are instead repealed as of January 1, 2016. This bill would, upon repeal, require that the board be subject to review by the appropriate policy committees of the Legislature. (2) Existing law permits the board, at any time, to inspect the premises in which veterinary medicine, veterinary dentistry, or veterinary surgery is being practiced. This bill would exclude nonprofit animal rescue or adoption centers from inspection. (3) Existing law requires the board to establish a regular inspection program that will provide for random, unannounced inspections. This bill would require the board to make every effort to inspect at least 20% of veterinary premises on an annual basis. (4) Existing law requires the board to establish an advisory committee, the Veterinary Medicine Multidisciplinary Advisory Committee, to assist, advise, and make recommendations for the implementation of rules and regulations necessary to ensure proper administration and enforcement of specified provisions and to assist the board in its examination, licensure, and registration programs. Existing law requires that members of the multidisciplinary committee to be appointed by the board from lists of nominees solicited by the board. Existing law requires the committee to consist of 7 members, with 4 licensed veterinarians, 2 registered veterinary technicians, and one public member. This bill would expand the committee to 9 members, to include a veterinarian member of the board and the registered veterinarian technician of the board, both of whom would serve concurrently with their term of office. The bill would make other technical and conforming changes. (5) Existing law permits a registered veterinary technician or a veterinary assistant to administer a drug, including, but not limited to, a drug that is a controlled substance, under the direct or indirect supervision of a licensed veterinarian when done pursuant to the order, control, and full professional responsibility of a licensed veterinarian. Existing law limits access to controlled substances by veterinary assistants to persons who have undergone a background check and who, to the best of the licensee manager's knowledge, do not have any drug or alcohol related felony convictions. Existing law repeals these provisions on January 1, 2015. This bill would make these provisions operative indefinitely and limit access to controlled substances by veterinary assistants to person who have obtained a valid permit from the board. The bill would, as part of the application for a permit, require the board to require an applicant to furnish a set of fingerprints for purposes of conducting a criminal history record check. The bill would make the permit requirement contingent on the board receiving sufficient staffing and a fee to cover its costs to implement the permit program.
Existing law, the Barbering and Cosmetology Act, provides for the licensure and regulation of the practice of barbering and cosmetology, including the practice of skin care by licensed estheticians, and exempts specified persons from those requirements. This bill would make technical, nonsubstantive changes to those provisions.
The Pharmacy Law provides for the licensure and regulation of pharmacists by the California State Board of Pharmacy. The law prohibits furnishing a prescription for a controlled substance that was transmitted by means of an oral or electronic order to an unknown person who is unable to properly establish his or her identity. This bill would make technical, nonsubstantive changes to this provision.
Existing law, the In-Home Supportive Services Employer-Employee Relations Act, provides a mechanism for resolving disputes regarding wages, benefits, and other terms and conditions of employment between the California In-Home Supportive Services Authority, as specified, and recognized employee organizations. Under the act, if the parties are unable to reach a resolution, the authority is authorized to declare an impasse and implement its last, best, and final offer. This bill would authorize the authority to implement any or all of its last, best, and final offer, provided that the authority would be required to present the parts of its last, best, and final offer that conflict with existing law or require the expenditure of funds to the Legislature for approval.
Existing law, known as the Higher Education Employer-Employee Relations Act, contains provisions relating to employer-employee relations between the state and the employees of state institutions of higher education, including the University of California and the California State University, as well as the Hastings College of the Law. These provisions assign major responsibilities for implementation to the Public Employment Relations Board. Under the act, an "employee" or "higher education employee" is defined as any employee of the Regents of the University of California, the Directors of the Hastings College of the Law, or the Trustees of the California State University. The act further provides that the board may find student employees whose employment is contingent on their status as students are employees only if the services they provide are unrelated to their educational objectives, or that those educational objectives are subordinate to the services they perform and that coverage under this act would further the purposes of the act. This bill would provide that student employees whose employment is contingent upon their status as students are employees or higher education employees for purposes of the act. The act prohibits "scope of representation," for purposes of the University of California only, from including, among other things, conditions for the award of certificates and degrees to students. This bill would provide that the conditions for the award of certificates and degrees to students that are outside of the scope of representation include what is required for students to achieve satisfactory progress toward their degrees.
Existing laws governing the taxation of insurers, the Personal Income Tax Law, and the Corporation Tax Law, allow various credits against the taxes imposed by those laws. The Capital Access Company Law provides for licensing and regulation by the Commissioner of Corporations of capital access companies, which provide risk capital and management assistance to business entities. This bill would enact the California Jobs Act, which would require the Treasurer to sell tax credits to taxpayers in an auction designed and supervised by the Treasurer, as specified. This bill would require the proceeds from the sale of the tax credits to be deposited in the California Jobs Act Investment Fund, created by the bill. This bill would, for taxable years beginning on or after January 1, 2015, and before January 1, 2023, allow a credit against the tax imposed upon insurers and against the taxes imposed under the Personal Income Tax Law and the Corporation Tax Law, equal to the amount stated on the written instrument used by the Treasurer to evidence the sale of tax credits, as provided. This bill would create the California Jobs Act Board, as specified, and would require the board to designate capital access companies as qualified capital access companies, as specified. This bill would authorize capital access companies to apply to the board for designation, as specified. This bill would require revenues deposited in the California Jobs Act Investment Fund to be available, upon appropriation by the Legislature, for allocation by the board, as specified, to qualified capital access companies for the purpose of making investments in qualified businesses, as defined. This bill would authorize the board to charge certain fees to cover the board's costs in carrying out its responsibilities. This bill would impose certain duties upon qualified capital access companies, including a duty to make specified investments in qualified businesses, as specified. This bill would authorize the board to revoke any designation as a qualified access company and to assess a penalty, as specified, for any qualified capital access company that fails to perform any duty. This bill would require the board to report to the Legislature the results of the act, as provided.