Legislation

Legislation Session - 2021-2022

The Personal Income Tax Law and the Corporation Tax Law, in modified conformity with federal law, generally define “gross income” as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income for purposes of computing tax liability. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill, for taxable years beginning on or after January 1…
Existing law, until January 1, 2023, specifies that residential construction intended to repair, restore, or replace a residential building damaged or destroyed as a result of a disaster in an area in which a state of emergency has been proclaimed by the Governor, before January 1, 2020, is required to comply with the photovoltaic requirements, if any, that were in effect at the time the damaged or destroyed residential building was originally constructed and is not required to comply with any additional or conflicting photovoltaic requirements in effect at the time of repair, restoration, or…
This bill would create the Joint Legislative High-Speed Rail Oversight Committee consisting of 3 Members of the Senate and 3 Members of the Assembly to provide ongoing and independent oversight of the high-speed rail project by performing specified duties, and would require the committee to make recommendations to the appropriate standing policy and budget committees of both houses of the Legislature to guide decisions concerning the state’s programs, policies, and investments related to high-speed rail. 
The Gambling Control Act provides for the licensure and regulation of various legalized gambling activities and establishments by the California Gambling Control Commission and the investigation and enforcement of those activities and establishments by the Department of Justice. The act authorizes the commission and the department to impose and collect fees for various actions related to the licensure and regulation of gambling. The act further authorizes the commission and the department to adopt regulations regarding the fees.
This bill would state the intent of the Legislature that the commission adopt procedures to increase the efficiency of its ratemaking processes for small independent telephone corporations and allow, wherever reasonably possible, a small independent telephone corporation to request adjustments to its revenue requirement or rate design through either an advice letter or an application process. 
Existing law requires the Department of Toxic Substances Control to provide the State Board of Equalization with a schedule of codes identifying the types of organizations that use, generate, store, or conduct activities in the state related to hazardous materials. Existing law requires each organization type identified in the schedule to pay an annual tax, known as the “environmental fee,” at a specified amount based on the number of employees at the organization, which is deposited in the Toxic Substances Control Account. Existing law requires the State Board of Equalization to annually…
This bill would require the Department of Motor Vehicles to establish a virtual field office allowing the electronic completion of transactions that require manual review by the department. The bill would permit the department to allow any transaction that is required to otherwise be completed in person at a field office or by mail to instead be conducted through the virtual field office, to the extent authorized by federal law. The bill would make conforming changes to permit various transactions to be conducted electronically, including, among others, electronically submitting an…
Existing law requires the Office of Emergency Services and the Department of Forestry and Fire Protection, through a joint powers agreement pursuant to the Joint Exercise of Powers Act, to develop and administer a comprehensive wildfire mitigation program to, among other things, encourage cost-effective structure hardening and retrofitting to create fire-resistant homes, businesses, and public buildings. This bill would state the intent of the Legislature to enact legislation that would provide funding for grants to homeowners in very high fire hazard severity zones for home hardening and…
Existing law, the Financial Information System for California (FISCal) Act, establishes the FISCal system, a single integrated financial management system for the state. Existing law requires the California State Auditor’s Office, until the system is completed, to independently monitor the system as appropriate, and to report, at a minimum, on or before January 10 of each year, on the system activities that the auditor deems appropriate. This bill, instead, would require that reporting, at a minimum, on or before January 11 of each year.
Under existing law, the Public Utilities Commission has regulatory authority over public utilities. Existing law establishes the independent Public Advocate’s Office within the commission to represent and advocate on behalf of the interests of public utility customers and subscribers within the commission’s jurisdiction. Existing law requires the commission to develop appropriate procedures to ensure that the existence of the office does not create a conflict of roles for any employee. This bill would require the commission to triennially update those procedures.