BILL NUMBER: AB 106 AMENDED
BILL TEXT
AMENDED IN SENATE SEPTEMBER 5, 2013
INTRODUCED BY Committee on Budget ( (Blumenfield
(Skinner (Chair), Bloom, Bonilla,
Campos, Chesbro, Daly, Dickinson, Gordon, Jones-Sawyer,
Mitchell, Mullin, Muratsuchi, Nazarian, Rendon,
Stone, and Ting))
JANUARY 10, 2013
An act relating to the Budget Act of 2013.
An act to amend Sections 1091, 13073.5, 30061, and 30070 of the
Government Code, to amend Sections 1231 and 13821 of the Penal Code,
to amend Sections 17053.33, 17053.70, 18410.2, 23612.2, and 23633 of
the Revenue and Taxation Code, and to amend Sections 1403, 18220, and
18220.1 of the Welfare and Institutions Code, relating to public
finance, and making an appropriation therefor, to take effect
immediately, bill related to the budget.
LEGISLATIVE COUNSEL'S DIGEST
AB 106, as amended, Committee on Budget. Budget Act of
2013. Public finance.
Existing law prohibits certain public officials and employees from
being financially interested in any contract made by them in their
official capacity, or by any board of which they are members. An
officer is not deemed to be interested in a contract entered into by
a body or board of which the officer is a member if the officer has
only a remote interest in the contract and other requirements are
met. A remote interest is required to be publicly disclosed, and
thereafter the public body may authorize, approve, or ratify the
contract in question, but the officer or employee with the remote
interest is disqualified from voting. A remote interest is defined to
include, among others, the interest of a person who is an officer or
employee of a nonprofit entity exempt from taxation pursuant to
Section 501(c)(3) of the Internal Revenue Code or a nonprofit
corporation. Violation of these provisions is a crime.
This bill would include in the definition of remote interest the
interest of a person who is an officer or employee of a nonprofit
entity exempt from taxation pursuant to Section 501(c)(5) of the
Internal Revenue Code.
By expanding the scope of an existing crime, this bill would
impose a state-mandated local program.
Existing law establishes in the State Treasury the Local Revenue
Fund 2011, a continuously appropriated fund, and requires that moneys
in the fund be allocated exclusively for public safety services, as
defined. Existing law further establishes the Law Enforcement
Services Account within that fund, and creates the Enhancing Law
Enforcement Activities Subaccount and the Juvenile Justice Subaccount
within the Law Enforcement Services Account.
Existing law allocates specified funds from the Enhancing Law
Enforcement Activities Subaccount to local governments, including to
cities and counties that charge fees to a city, special district,
community college district, college, or university for the booking or
detention of a person arrested and brought to a detention facility
of the city or county. Existing law also allocates moneys in the
subaccount for county sheriffs' departments, California
Multi-Jurisdictional Methamphetamine Enforcement Teams, Multi-Agency
Gang Enforcement Consortium, Sexual Assault Felony Enforcement Teams,
High Technology Theft Apprehension and Prosecution Program, Gang
Violence Suppression Program, Central Valley and Central Coast Rural
Crime Prevention Programs, jail construction and operation, criminal
prosecution, juvenile justice plans, habitual truants, runaways, and
children at risk of being wards of the court or under juvenile
supervision or supervision of the county probation department.
This bill would, subsequent to the allocation made to cities and
counties that charge fees to a city, special district, community
college district, college, or university for the booking or detention
of a person arrested and brought to a detention facility of the city
or county, revise the percentages of the remaining funds to be
allocated for the other above-mentioned purposes from the Enhancing
Law Enforcement Activities Subaccount.
Under existing law counties are authorized to establish a
Community Corrections Performance Incentives Fund (CCPIF) to receive
moneys related to the placement of felons under probation
supervision, mandatory supervision, and postrelease community
supervision. Programs funded through a CCPIF are required to identify
and track specific outcome-based measures and report its findings to
the Administrative Office of the Courts (AOC). The AOC then provides
quarterly statistical information to the Department of Finance that
includes, among other things, the number of felony convictions in the
county and the number of felons who would have been subject to
specified sentencing provisions had felony probation not been
granted.
This bill would remove from the AOC's quarterly statistical
information the number of felons who would have been subject to those
sentencing provisions had felony probation not been granted.
The Personal Income Tax Law and the Corporation Tax Law allow a
credit in an amount equal to the amount of sales or use tax paid in
connection with qualified property that is purchased and placed in
service before the date the enterprise zone or targeted tax area
designation expires, is no longer binding, or becomes inoperative.
Existing law repeals these provisions on December 1, 2014.
This bill would instead require the qualified property to be
placed in service in the enterprise zone or the targeted tax area
before January 1, 2015, and would repeal those provisions on December
1, 2015. The bill would also make clarifying changes to those
provisions.
Existing law requires the Population Research Unit to, among other
things, determine the census tracts that are within the highest
quartile of census tracts with the highest civilian unemployment, and
to sort the census tracts by the respective civilian unemployment
rate of each in ascending order, or from the lowest, 0%, to the
highest, 100%, as specified.
This bill would make clarifying changes to those provisions.
Existing law established the California Competes Tax Credit
Committee, which consists of the Treasurer, the Director of Finance,
the Director of the Governor's Office of Business and Economic
Development, and one appointee each from the Senate and Assembly.
This bill would provide that the Director of the Governor's Office
of Business and Economic Development is the chair. The bill would
prohibit a member of the Legislature from being appointed to the
committee.
Under existing law and until January 1, 2014, California is
subject to an interstate compact for juveniles and that compact
requires California, among other things, to appoint a commissioner to
the Interstate Commission for Juveniles and to create a State
Council for Interstate Juvenile Supervision.
This bill would extend the duration of the compact until January
1, 2016.
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 bill would appropriate $100,000 from the General Fund to the
Governor's Office of Economic Development to provide staff support
for the California Competes Tax Credit Committee.
This bill would declare that it is to take effect immediately as a
bill providing for appropriations related to the Budget Bill.
This bill would express the intent of the Legislature to enact
statutory changes relating to the Budget Act of 2013.
Vote: majority. Appropriation: no yes
. Fiscal committee: no yes .
State-mandated local program: no yes .
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 1091 of the
Government Code is amended to read:
1091. (a) An officer shall not be deemed to be interested in a
contract entered into by a body or board of which the officer is a
member within the meaning of this article if the officer has only a
remote interest in the contract and if the fact of that interest is
disclosed to the body or board of which the officer is a member and
noted in its official records, and thereafter the body or board
authorizes, approves, or ratifies the contract in good faith by a
vote of its membership sufficient for the purpose without counting
the vote or votes of the officer or member with the remote interest.
(b) As used in this article, "remote interest" means any of the
following:
(1) That of an officer or employee of a nonprofit entity exempt
from taxation pursuant to Section 501(c)(3) of the Internal Revenue
Code (26 U.S.C. Sec. 501(c)(3)) 501(c)(3)),
pursuant to Section 501(c)(5) of the Internal Revenue Code (26 U.S.C.
Sec. 501(c)(5)), or a nonprofit corporation, except as
provided in paragraph (8) of subdivision (a) of Section 1091.5.
(2) That of an employee or agent of the contracting party, if the
contracting party has 10 or more other employees and if the officer
was an employee or agent of that contracting party for at least three
years prior to the officer initially accepting his or her office and
the officer owns less than 3 percent of the shares of stock of the
contracting party; and the employee or agent is not an officer or
director of the contracting party and did not directly participate in
formulating the bid of the contracting party.
For purposes of this paragraph, time of employment with the
contracting party by the officer shall be counted in computing the
three-year period specified in this paragraph even though the
contracting party has been converted from one form of business
organization to a different form of business organization within
three years of the initial taking of office by the officer. Time of
employment in that case shall be counted only if, after the transfer
or change in organization, the real or ultimate ownership of the
contracting party is the same or substantially similar to that which
existed before the transfer or change in organization. For purposes
of this paragraph, stockholders, bondholders, partners, or other
persons holding an interest in the contracting party are regarded as
having the "real or ultimate ownership" of the contracting party.
(3) That of an employee or agent of the contracting party, if all
of the following conditions are met:
(A) The agency of which the person is an officer is a local public
agency located in a county with a population of less than 4,000,000.
(B) The contract is competitively bid and is not for personal
services.
(C) The employee or agent is not in a primary management capacity
with the contracting party, is not an officer or director of the
contracting party, and holds no ownership interest in the contracting
party.
(D) The contracting party has 10 or more other employees.
(E) The employee or agent did not directly participate in
formulating the bid of the contracting party.
(F) The contracting party is the lowest responsible bidder.
(4) That of a parent in the earnings of his or her minor child for
personal services.
(5) That of a landlord or tenant of the contracting party.
(6) That of an attorney of the contracting party or that of an
owner, officer, employee, or agent of a firm that renders, or has
rendered, service to the contracting party in the capacity of
stockbroker, insurance agent, insurance broker, real estate agent, or
real estate broker, if these individuals have not received and will
not receive remuneration, consideration, or a commission as a result
of the contract and if these individuals have an ownership interest
of 10 percent or more in the law practice or firm, stock brokerage
firm, insurance firm, or real estate firm.
(7) That of a member of a nonprofit corporation formed under the
Food and Agricultural Code or a nonprofit corporation formed under
the Corporations Code for the sole purpose of engaging in the
merchandising of agricultural products or the supplying of water.
(8) That of a supplier of goods or services when those goods or
services have been supplied to the contracting party by the officer
for at least five years prior to his or her election or appointment
to office.
(9) That of a person subject to the provisions of Section 1090 in
any contract or agreement entered into pursuant to the provisions of
the California Land Conservation Act of 1965.
(10) Except as provided in subdivision (b) of Section 1091.5, that
of a director of, or a person having an ownership interest of, 10
percent or more in a bank, bank holding company, or savings and loan
association with which a party to the contract has a relationship of
borrower or depositor, debtor or creditor.
(11) That of an engineer, geologist, or architect employed by a
consulting engineering or architectural firm. This paragraph applies
only to an employee of a consulting firm who does not serve in a
primary management capacity, and does not apply to an officer or
director of a consulting firm.
(12) That of an elected officer otherwise subject to Section 1090,
in any housing assistance payment contract entered into pursuant to
Section 8 of the United States Housing Act of 1937 (42 U.S.C. Sec.
1437f) as amended, provided that the housing assistance payment
contract was in existence before Section 1090 became applicable to
the officer and will be renewed or extended only as to the existing
tenant, or, in a jurisdiction in which the rental vacancy rate is
less than 5 percent, as to new tenants in a unit previously under a
Section 8 contract. This section applies to any person who became a
public official on or after November 1, 1986.
(13) That of a person receiving salary, per diem, or reimbursement
for expenses from a government entity.
(14) That of a person owning less than 3 percent of the shares of
a contracting party that is a for-profit corporation, provided that
the ownership of the shares derived from the person's employment with
that corporation.
(15) That of a party to litigation involving the body or board of
which the officer is a member in connection with an agreement in
which all of the following apply:
(A) The agreement is entered into as part of a settlement of
litigation in which the body or board is represented by legal
counsel.
(B) After a review of the merits of the agreement and other
relevant facts and circumstances, a court of competent jurisdiction
finds that the agreement serves the public interest.
(C) The interested member has recused himself or herself from all
participation, direct or indirect, in the making of the agreement on
behalf of the body or board.
(16) That of a person who is an officer or employee of an
investor-owned utility that is regulated by the Public Utilities
Commission with respect to a contract between the investor-owned
utility and a state, county, district, judicial district, or city
body or board of which the person is a member, if the contract
requires the investor-owned utility to provide energy efficiency
rebates or other type of program to encourage energy efficiency that
benefits the public when all of the following apply:
(A) The contract is funded by utility consumers pursuant to
regulations of the Public Utilities Commission.
(B) The contract provides no individual benefit to the person that
is not also provided to the public, and the investor-owned utility
receives no direct financial profit from the contract.
(C) The person has recused himself or herself from all
participation in making the contract on behalf of the state, county,
district, judicial district, or city body or board of which he or she
is a member.
(D) The contract implements a program authorized by the Public
Utilities Commission.
(c) This section is not applicable to any officer interested in a
contract who influences or attempts to influence another member of
the body or board of which he or she is a member to enter into the
contract.
(d) The willful failure of an officer to disclose the fact of his
or her interest in a contract pursuant to this section is punishable
as provided in Section 1097. That violation does not void the
contract unless the contracting party had knowledge of the fact of
the remote interest of the officer at the time the contract was
executed.
SEC. 2. Section 13073.5 of the
Government Code is amended to read:
13073.5. The Legislature finds and declares that: (1) population
size and distribution patterns in California exert a major influence
on the physical, social, and economic structure of the state and on
the quality of the environment generally; (2) sound and current data
and methods to estimate population trends are necessary to enable
state, regional, and local agencies to plan and function properly;
and (3) there is a critical need for a proper study of the
implications of present and future population trends in order that
state, regional, and local agencies might develop or reexamine
policies and actions based thereon.
The Population Research Unit shall:
(a) Develop basic demographic data and statistical compilations,
which may include a current population survey and a mid-decade
census.
(b) Design and test methods of research and data collection.
(c) Conduct local population estimates as required by law.
(d) Validate all official census data and population statistics.
(e) Analyze and prepare projections of enrollments in public
schools, colleges, and universities.
(f) Analyze governmental records to establish characteristics of
migration and distribution.
(g) Publish annual estimates of the population of the state and
its composition.
(h) Prepare short- and long-range projections of population and
its composition.
(i) Provide advisory services to state agencies and other levels
of government.
(j) Evaluate and recommend data requirements for determining
population and population growth.
(k) Analyze the demographic features of the causes and
consequences of patterns of natural increase or decrease, migration,
and population concentration within the state.
( l ) Assess the need for population data required for
determining the allocation of federal, state, and other subvention
revenues.
(m) Request and obtain from any department, division, commission,
or other agency of the state all assistance and information to enable
the unit to effectively carry out the provisions of this section.
(n) Cooperate with the Office of Planning and Research with
respect to functions involving mutual areas of concern relating to
demography and state planning.
(o) Enter into agreements to carry out the purposes of this
section, including the application for and acceptance of federal
funds or private foundation grants for demographic studies.
(p) Act as primary state government liaison with the Census
Bureau, United States Department of Commerce, in the acquisition and
distribution of census data and related documentation to state
agencies.
(q) Administer, with other agencies, a State Census Data Center
which will be responsible for acquiring decennial and other census
data from the Bureau of the Census, and for providing necessary
information to the Legislature and to the executive branch and for
seeking to ensure the availability of census information to local
governments. The unit and the Office of Planning and Research shall
be responsible for designating subcenters of the State Census Data
Center as needed. The unit will provide materials to subcenters of
the State Census Data Center, will coordinate the efforts of the
subcenters to avoid duplication and may consult in the design of
standard reports to be offered by the center and its subcenters.
(rŪ)
(r) Coordinate with the Office of Planning and Research
Environmental Data Center for the purposes of ensuring consistency
and compatibility of data products, improving public access to data,
ensuring the consistent interpretation of data, and avoiding
duplication of functions.
(s) (1) Determine those census tracts that are to be designated
census tracts based on data from the five-year American Community
Survey (ACS). The census tracts that are within the highest quartile
for both civilian unemployment and poverty statistics, as determined
in paragraphs (2) and (3), shall be determined to be designated
census tracts as described in paragraph (7) of subdivision (b) of
Section 17053.73, and paragraph (7) of subdivision (b) of Section
23626 of the Revenue and Taxation Code.
(2) To determine the census tracts that are within the highest
quartile of census tracts with the highest civilian unemployment, the
census tracts shall be sorted by the respective civilian
unemployment rate of each in ascending order, or from the lowest (0
percent) to the highest (100 percent) according to the following:
(A) Census tracts without a civilian labor force shall be
excluded.
(B) After ordering the census tracts by the civilian unemployment
rate of each, the census tracts shall be divided into four equal
groups or quartiles as follows:
(i) The first quartile shall represent the lowest fourth of the
census tracts (1 percent to less than 26 percent).
(the lowest 25 percent, inclusive).
(ii) The second quartile shall represent the second fourth
(26 (tracts greater than 25 percent
up to less than 51 percent). 50
percent, inclusive).
(iii) The third quartile shall represent the third fourth
(51 (tracts greater than 50 percent up
to less than 76 percent). 75 percent,
inclusive).
(iv) The fourth quartile shall represent the fourth fourth
(76 (tracts greater than 75 percent
up to 100 percent, inclusive).
(C) The last or highest quartile shall represent the top 25
percent of the census tracts with the highest civilian unemployment
rates.
(3) To determine the census tracts that are within the quartile of
census tracts with the highest poverty, the census tracts shall be
sorted by the respective percentage of population below poverty of
each in ascending order, or from the lowest (0 percent) to the
highest (100 percent) according to the following:
(A) Consistent with poverty statistics in the ACS, which adhere to
the standards specified by the federal Office of Management and
Budget in Statistical Policy Directive 14, the poverty thresholds as
specified by the United States Census Bureau shall be used to
determine those individuals below poverty.
(B) To determine those individuals below poverty, different
thresholds, as specified by the United States Census Bureau, shall be
applied to families, people living alone, or people living with
nonrelatives (unrelated individuals).
(C) If a family's total income is less than the dollar value of
the appropriate threshold, then that family and every individual in
it shall be considered to be below poverty.
(D) If an unrelated individual's total income is less than the
appropriate threshold, then that individual shall be considered to be
below poverty.
(E) Poverty status shall be determined for all people except
institutionalized people, people in military group quarters, people
in college dormitories, and unrelated individuals under 15 years of
age.
(F) Census tracts that do not have a population for whom poverty
status is determined shall be excluded.
(G) After ordering the census tracts by the respective percent
below poverty of each, the census tracts shall be divided into four
equal quartiles as follows:
(i) The first quartile shall represent the lowest fourth of the
census tracts (1 percent to less than 26 percent).
(the lowest 25 percent, inclusive).
(ii) The second quartile shall represent the second fourth
(26 (tracts greater than 25 percent
up to less than 51 percent). 50
percent, inclusive).
(iii) The third quartile shall represent the third fourth
(51 (tracts greater than 50 percent up
to less than 76 percent). 75 percent,
inclusive).
(iv) The fourth quartile shall represent the fourth fourth
(76 (tracts greater than 75 percent
up to 100 percent, inclusive).
(H) The last or highest quartile shall represent the top 25
percent of the census tracts with the highest percentage of
population below poverty.
(4) To determine the
(t) (1) Determine
those census tracts that are within the lowest quartile of
census tracts with the lowest civilian unemployment and
poverty, poverty based on data from the
five-year ACS. The census tracts shall be sorted by
that are within the respective
lowest quartile for both civilian unemployment
and poverty rates statistics, as determined
in paragraphs (2) and (3) of each in ascending order,
or from subdivision (s), shall be determined to be
census tracts within the lowest (0 percent) to
quartile of census tracts with the
highest (100 percent) according to lowest civilian
unemployment and poverty, as applied in subparagraph (A) of paragraph
(8) of subdivision (b) of Section 17053.73 and Section 23626 of
the following: Revenue and Taxation
Code.
(A) Census tracts without a civilian labor force are to be
excluded.
(B) After ordering the census tracts by the civilian unemployment
and poverty rates of each, the census tracts shall be divided into
four equal groups or quartiles as follows:
(i) The first quartile shall represent the lowest fourth of the
census tracts (1 percent to less than 26 percent).
(ii) The second
(2) Based on the quartiles developed
pursuant to paragraph (2) of subdivision (s), the first or lowest
quartile shall represent the second fourth (26
bottom 25 percent to less than 51
percent). of the census tracts with the lowest
civilian unemployment rates.
(iii) The third quartile shall represent the third fourth (51
percent to less than 76 percent).
(iv) The fourth quartile shall represent the fourth fourth (76
percent to 100 percent, inclusive).
(C) The
(3) Based on the quartiles developed
pursuant to paragraph (3) of subdivision (s), the first or
lowest quartile shall represent the bottom 25 percent of the census
tracts with the lowest civilian unemployment and poverty
rates. percentage of population below poverty.
SEC. 3. Section 30061 of the Government
Code is amended to read:
30061. (a) There shall be established in each county treasury a
Supplemental Law Enforcement Services Account (SLESA), to receive all
amounts allocated to a county for purposes of implementing this
chapter.
(b) In any fiscal year for which a county receives moneys to be
expended for the implementation of this chapter, the county auditor
shall allocate the moneys in the county's SLESA within 30 days of the
deposit of those moneys into the fund. The moneys shall be allocated
as follows:
(1) Five and fifteen-hundredths percent to the county sheriff for
county jail construction and operation. In the case of Madera, Napa,
and Santa Clara Counties, this allocation shall be made to the county
director or chief of corrections.
(2) Five and fifteen-hundredths percent to the district attorney
for criminal prosecution.
(3) Thirty-nine and seven-tenths percent to the county and the
cities within the county, and, in the case of San Mateo, Kern,
Siskiyou, and Contra Costa Counties, also to the Broadmoor Police
Protection District, the Bear Valley Community Services District, the
Stallion Springs Community Services District, the Lake Shastina
Community Services District, and the Kensington Police Protection and
Community Services District, in accordance with the relative
population of the cities within the county and the unincorporated
area of the county, and the Broadmoor Police Protection District in
the County of San Mateo, the Bear Valley Community Services District
and the Stallion Springs Community Services District in Kern County,
the Lake Shastina Community Services District in Siskiyou County, and
the Kensington Police Protection and Community Services District in
Contra Costa County, as specified in the most recent January estimate
by the population research unit of the Department of Finance, and as
adjusted to provide, except as provided in subdivision (j), a grant
of at least one hundred thousand dollars ($100,000) to each law
enforcement jurisdiction. For a newly incorporated city whose
population estimate is not published by the Department of Finance,
but that was incorporated prior to July 1 of the fiscal year in which
an allocation from the SLESA is to be made, the city manager, or an
appointee of the legislative body, if a city manager is not
available, and the county administrative or executive officer shall
prepare a joint notification to the Department of Finance and the
county auditor with a population estimate reduction of the
unincorporated area of the county equal to the population of the
newly incorporated city by July 15, or within 15 days after the
Budget Act is enacted, of the fiscal year in which an allocation from
the SLESA is to be made. No person residing within the Broadmoor
Police Protection District, the Bear Valley Community Services
District, the Stallion Springs Community Services District, the Lake
Shastina Community Services District, or the Kensington Police
Protection and Community Services District shall also be counted as
residing within the unincorporated area of the County of San Mateo,
Kern, Siskiyou, or Contra Costa, or within any city located within
those counties. Except as provided in subdivision (j), the county
auditor shall allocate a grant of at least one hundred thousand
dollars ($100,000) to each law enforcement jurisdiction. Moneys
allocated to the county pursuant to this subdivision shall be
retained in the county SLESA, and moneys allocated to a city pursuant
to this subdivision shall be deposited in an SLESA established in
the city treasury.
(4) Fifty percent to the county or city and county to implement a
comprehensive multiagency juvenile justice plan as provided in this
paragraph. The juvenile justice plan shall be developed by the local
juvenile justice coordinating council in each county and city and
county with the membership described in Section 749.22 of the Welfare
and Institutions Code. If a plan has been previously approved by the
Corrections Standards Authority or, commencing July 1, 2012, by the
Board of State and Community Corrections, the plan shall be reviewed
and modified annually by the council. The plan or modified plan shall
be approved by the county board of supervisors, and in the case of a
city and county, the plan shall also be approved by the mayor. The
plan or modified plan shall be submitted to the Board of State and
Community Corrections by May 1 of each year.
(A) Juvenile justice plans shall include, but not be limited to,
all of the following components:
(i) An assessment of existing law enforcement, probation,
education, mental health, health, social services, drug and alcohol,
and youth services resources that specifically target at-risk
juveniles, juvenile offenders, and their families.
(ii) An identification and prioritization of the neighborhoods,
schools, and other areas in the community that face a significant
public safety risk from juvenile crime, such as gang activity,
daylight burglary, late-night robbery, vandalism, truancy, controlled
substances sales, firearm-related violence, and juvenile substance
abuse and alcohol use.
(iii) A local juvenile justice action strategy that provides for a
continuum of responses to juvenile crime and delinquency and
demonstrates a collaborative and integrated approach for implementing
a system of swift, certain, and graduated responses for at-risk
youth and juvenile offenders.
(iv) Programs identified in clause (iii) that are proposed to be
funded pursuant to this subparagraph, including the projected amount
of funding for each program.
(B) Programs proposed to be funded shall satisfy all of the
following requirements:
(i) Be based on programs and approaches that have been
demonstrated to be effective in reducing delinquency and addressing
juvenile crime for any elements of response to juvenile crime and
delinquency, including prevention, intervention, suppression, and
incapacitation.
(ii) Collaborate and integrate services of all the resources set
forth in clause (i) of subparagraph (A), to the extent appropriate.
(iii) Employ information sharing systems to ensure that county
actions are fully coordinated, and designed to provide data for
measuring the success of juvenile justice programs and strategies.
(iv) Adopt goals related to the outcome measures that shall be
used to determine the effectiveness of the local juvenile justice
action strategy.
(C) The plan shall also identify the specific objectives of the
programs proposed for funding and specified outcome measures to
determine the effectiveness of the programs and contain an accounting
for all program participants, including those who do not complete
the programs. Outcome measures of the programs proposed to be funded
shall include, but not be limited to, all of the following:
(i) The rate of juvenile arrests per 100,000 population.
(ii) The rate of successful completion of probation.
(iii) The rate of successful completion of restitution and
court-ordered community service responsibilities.
(iv) Arrest, incarceration, and probation violation rates of
program participants.
(v) Quantification of the annual per capita costs of the program.
(D) The Board of State and Community Corrections shall review
plans or modified plans submitted pursuant to this paragraph within
30 days upon receipt of submitted or resubmitted plans or modified
plans. The board shall approve only those plans or modified plans
that fulfill the requirements of this paragraph, and shall advise a
submitting county or city and county immediately upon the approval of
its plan or modified plan. The board shall offer, and provide, if
requested, technical assistance to any county or city and county that
submits a plan or modified plan not in compliance with the
requirements of this paragraph. The
SLESA shall only allocate funding pursuant to this
paragraph upon notification from the board that a plan or modified
plan has been approved.
(E) To assess the effectiveness of programs funded pursuant to
this paragraph using the program outcome criteria specified in
subparagraph (C), the following periodic reports shall be submitted:
(i) Each county or city and county shall report, beginning October
15, 2002, and annually each October 15 thereafter, to the county
board of supervisors and the Board of State and Community
Corrections, in a format specified by the board, on the programs
funded pursuant to this chapter and program outcomes as specified in
subparagraph (C).
(ii) The Board of State and Community Corrections shall compile
the local reports and, by March 15, 2003, and annually thereafter,
make a report to the Governor and the Legislature on program
expenditures within each county and city and county from the
appropriation for the purposes of this paragraph, on the outcomes as
specified in subparagraph (C) of the programs funded pursuant to this
paragraph and the statewide effectiveness of the comprehensive
multiagency juvenile justice plans.
(c) Subject to subdivision (d), for each fiscal year in which the
county, each city, the Broadmoor Police Protection District, the Bear
Valley Community Services District, the Stallion Springs Community
Services District, the Lake Shastina Community Services District, and
the Kensington Police Protection and Community Services District
receive moneys pursuant to paragraph (3) of subdivision (b), the
county, each city, and each district specified in this subdivision
shall appropriate those moneys in accordance with the following
procedures:
(1) In the case of the county, the county board of supervisors
shall appropriate existing and anticipated moneys exclusively to
provide frontline law enforcement services, other than those services
specified in paragraphs (1) and (2) of subdivision (b), in the
unincorporated areas of the county, in response to written requests
submitted to the board by the county sheriff and the district
attorney. Any request submitted pursuant to this paragraph shall
specify the frontline law enforcement needs of the requesting entity,
and those personnel, equipment, and programs that are necessary to
meet those needs.
(2) In the case of a city, the city council shall appropriate
existing and anticipated moneys exclusively to fund frontline
municipal police services, in accordance with written requests
submitted by the chief of police of that city or the chief
administrator of the law enforcement agency that provides police
services for that city.
(3) In the case of the Broadmoor Police Protection District within
the County of San Mateo, the Bear Valley Community Services District
or the Stallion Springs Community Services District within Kern
County, the Lake Shastina Community Services District within Siskiyou
County, or the Kensington Police Protection and Community Services
District within Contra Costa County, the legislative body of that
special district shall appropriate existing and anticipated moneys
exclusively to fund frontline municipal police services, in
accordance with written requests submitted by the chief administrator
of the law enforcement agency that provides police services for that
special district.
(d) For each fiscal year in which the county, a city, or the
Broadmoor Police Protection District within the County of San Mateo,
the Bear Valley Community Services District or the Stallion Springs
Community Services District within Kern County, the Lake Shastina
Community Services District within Siskiyou County, or the Kensington
Police Protection and Community Services District within Contra
Costa County receives any moneys pursuant to this chapter, in no
event shall the governing body of any of those recipient agencies
subsequently alter any previous, valid appropriation by that body,
for that same fiscal year, of moneys allocated to the county or city
pursuant to paragraph (3) of subdivision (b).
(e) For the 2011-12 fiscal year, the Controller shall allocate
23.54 percent of the amount deposited in the Local Law Enforcement
Services Account in the Local Revenue Fund 2011 for the purposes of
paragraphs (1), (2), and (3) of subdivision (b), and shall allocate
23.54 percent for purposes of paragraph (4) of subdivision (b).
(f) Commencing with the 2012-13 fiscal year, subsequent to
the allocation described in subdivision (c) of Section
29552, the Controller shall allocate 21.86
23.54363596 percent of the remaining amount
deposited in the Enhancing Law Enforcement Activities Subaccount in
the Local Revenue Fund 2011 for the purposes of paragraphs (1) to
(3), inclusive, of subdivision (b), and and,
subsequent to the allocation described in subdivision (c) of Section
29552, shall allocate 21.86 23.54363596
percent of the remaining amount for purposes of
paragraph (4) of subdivision (b).
(g) Commencing with the 2013-14 fiscal year, subsequent to
the allocation described in subdivision (d) of Section
29552, the Controller shall allocate 23.54363596 percent
of the remaining amount deposited in the Enhancing Law Enforcement
Activities Subaccount in the Local Revenue Fund 2011 for
the purposes of paragraphs (1) to (3), inclusive, of subdivision (b),
and, subsequent to the allocation described in subdivision (d) of
Section 29552, shall allocate 23.54363596 percent of the remaining
amount for purposes of paragraph (4) of subdivision (b). The
Controller shall allocate funds in monthly installments to
local jurisdictions for public safety in accordance with this section
as annually calculated by the Director of Finance.
(h) Funds received pursuant to subdivision (b) shall be expended
or encumbered in accordance with this chapter no later than June 30
of the following fiscal year. A local agency that has not met the
requirement of this subdivision shall remit unspent SLESA moneys
received after April 1, 2009, to the Controller for deposit in the
Local Safety and Protection Account, after April 1, 2012, to the
Local Law Enforcement Services Account, and after July 1, 2012, to
the County Enhancing Law Enforcement Activities Subaccount.
(i) In the 2010-11 fiscal year, if the fourth quarter revenue
derived from fees imposed by subdivision (a) of Section 10752.2 of
the Revenue and Taxation Code that are deposited in the General Fund
and transferred to the Local Safety and Protection Account, and
continuously appropriated to the Controller for allocation pursuant
to this section, are insufficient to provide a minimum grant of one
hundred thousand dollars ($100,000) to each law enforcement
jurisdiction, the county auditor shall allocate the revenue
proportionately, based on the allocation schedule in paragraph (3) of
subdivision (b). The county auditor shall proportionately allocate,
based on the allocation schedule in paragraph (3) of subdivision (b),
all revenues received after the distribution of the fourth quarter
allocation attributable to these fees for which payment was due prior
to July 1, 2011, until all minimum allocations are fulfilled, at
which point all remaining revenue shall be distributed
proportionately among the other jurisdictions.
SEC. 4. Section 30070 of the
Government Code is amended to read:
30070. (a) For the 2011-12 fiscal year, the program authorized by
this chapter shall be funded from the Local Law Enforcement Services
Account in the Local Revenue Fund 2011. The Controller shall, on a
quarterly basis, beginning on October 1, 2011, allocate 4.07 percent
of the moneys annually deposited in the Local Law Enforcement
Services Account. Commencing with the 2012-13 fiscal year, the
program authorized by this chapter shall be funded from the Enhancing
Law Enforcement Activities Subaccount in the Local Revenue Fund
2011. The Subsequent to the allocation
described in subdivision (c) of Section 29552, the Controller
shall allocate 3.78 4.06682787 percent
of the remaining moneys annually deposited in the
Enhancing Law Enforcement Activities Subaccount in the Local Revenue
Fund 2011. Commencing with the 2013-14 fiscal year, funds
subsequent to the allocation described in subdivision
(d) of Section 29552, the Controller shall allocate
4.06682787 percent of the remaining moneys annually deposited in the
Enhancing Law Enforcement Activities Subaccount in the Local Revenue
Fund 2011. Funds shall be allocated in monthly installments to
county sheriffs' departments to enhance law enforcement efforts in
the counties specified in paragraphs (1) to (37), inclusive,
according to the following schedule:
(1) Alpine County ................. 2.7027%
(2) Amador County ................. 2.7027%
(3) Butte County .................. 2.7027%
(4) Calaveras County .............. 2.7027%
(5) Colusa County ................. 2.7027%
(6) Del Norte County .............. 2.7027%
(7) El Dorado County .............. 2.7027%
(8) Glenn County .................. 2.7027%
(9) Humboldt County ............... 2.7027%
(10) Imperial County .............. 2.7027%
(11) Inyo County ............ 2.7027%
(12) Kings County ................. 2.7027%
(13) Lake County .................. 2.7027%
(14) Lassen County ................ 2.7027%
(15) Madera County ................ 2.7027%
(16) Marin County ................. 2.7027%
(17) Mariposa County .............. 2.7027%
(18) Mendocino County ............. 2.7027%
(19) Merced County ................ 2.7027%
(20) Modoc County ................. 2.7027%
(21) Mono County ............ 2.7027%
(22) Napa County .................. 2.7027%
(23) Nevada County ................ 2.7027%
(24) Placer County ................ 2.7027%
(25) Plumas County ................ 2.7027%
(26) San Benito County ............ 2.7027%
(27) San Luis Obispo County ....... 2.7027%
(28) Santa Cruz County ............ 2.7027%
(29) Shasta County ................ 2.7027%
(30) Sierra County ................ 2.7027%
(31) Siskiyou County .............. 2.7027%
(32) Sutter County ................ 2.7027%
(33) Tehama County ................ 2.7027%
(34) Trinity County ............... 2.7027%
(35) Tuolumne County .............. 2.7027%
(36) Yolo County .................. 2.7027%
(37) Yuba County .................. 2.7027%
(b) Funds allocated pursuant to this section shall be used to
supplement rather than supplant existing law enforcement resources.
(c) The funds allocated pursuant to this section may not be used
for any video surveillance or monitoring of the general public.
SEC. 5. Section 1231 of the Penal Code
is amended to read:
1231. (a) Community corrections programs funded pursuant to this
act shall identify and track specific outcome-based measures
consistent with the goals of this act.
(b) The Administrative Office of the Courts, in consultation with
the Chief Probation Officers of California, shall specify and define
minimum required outcome-based measures, which shall include, but not
be limited to, all of the following:
(1) The percentage of persons subject to local supervision who are
being supervised in accordance with evidence-based practices.
(2) The percentage of state moneys expended for programs that are
evidence based, and a descriptive list of all programs that are
evidence based.
(3) Specification of supervision policies, procedures, programs,
and practices that were eliminated.
(4) The percentage of persons subject to local supervision who
successfully complete the period of supervision.
(c) Each CPO receiving funding pursuant to Sections 1233 to
1233.6, inclusive, shall provide an annual written report to the
Administrative Office of the Courts evaluating the effectiveness of
the community corrections program, including, but not limited to, the
data described in subdivision (b).
(d) The Administrative Office of the Courts shall, in consultation
with the CPO of each county and the Department of Corrections and
Rehabilitation, provide a quarterly statistical report to the
Department of Finance including, but not limited to, the following
statistical information for each county:
(1) The number of felony filings.
(2) The number of felony convictions.
(3) The number of felony convictions in which the defendant was
sentenced to the state prison.
(4) The number of felony convictions in which the defendant was
granted probation.
(5) The adult felon probation population.
(6) The number of felons who had their probation revoked and were
sent to prison for that revocation.
(7) The number of adult felony probationers sent to state prison
for a conviction of a new felony offense, including when probation
was revoked or terminated.
(8) The number of felons who had their probation revoked and were
sent to county jail for that revocation.
(9) The number of adult felony probationers sent to county jail
for a conviction of a new felony offense, including when probation
was revoked or terminated.
(10) The number of felons who would have been subject to the
sentencing provisions contained in paragraph (5) of subdivision (h)
of Section 1170 if felony probation had not been granted, commencing
January 1, 2012.
(11)
(10) The number of felons placed on postrelease
community supervision, commencing January 1, 2012.
(12)
(11) The number of felons placed on mandatory
supervision, commencing January 1, 2012.
(13)
(12) The mandatory supervision population, commencing
January 1, 2012.
(14)
(13) The postrelease community supervision population,
commencing January 1, 2012.
(15)
(14) The number of felons on postrelease community
supervision sentenced to state prison for a conviction of a new
felony offense, commencing January 1, 2012.
(16)
(15) The number of felons on mandatory supervision
sentenced to state prison for a conviction of a new felony offense,
commencing January 1, 2012.
(17)
(16) The number of felons who had their postrelease
community supervision revoked and were sent to county jail for that
revocation, commencing January 1, 2012.
(18)
(17) The number of felons on postrelease community
supervision sentenced to county jail for a conviction of a new felony
offense, including when postrelease community supervision was
revoked or terminated, commencing January 1, 2012.
(19)
(18) The number of felons who had their mandatory
supervision revoked and were sentenced to county jail for that
revocation, commencing January 1, 2012.
(20)
(19) The number of felons on mandatory supervision
sentenced to county jail for a conviction of a new felony offense,
including when mandatory supervision was revoked or terminated,
commencing January 1, 2012.
SEC. 6. Section 13821 of the Penal Code
is amended to read:
13821. (a) For the 2011-12 fiscal year, the Controller shall
allocate 9 percent of the amount deposited in the Local Law
Enforcement Services Account in the Local Revenue Fund 2011 to the
California Emergency Management Agency. The Controller shall allocate
these funds on a quarterly basis beginning on October 1. These funds
shall be allocated by the Controller pursuant to a schedule provided
by the California Emergency Management Agency which shall be
developed according to the agency's existing programmatic guidelines
and the following percentages:
(1) The California Multi-Jurisdictional Methamphetamine
Enforcement Teams shall receive 47.52 percent in the 2011-12 fiscal
year.
(2) The Multi-Agency Gang Enforcement Consortium shall receive 0.2
percent in the 2011-12 fiscal year.
(3) The Sexual Assault Felony Enforcement Teams, authorized by
Section 13887, shall receive 12.48 percent in the 2011-12 fiscal
year.
(4) The High Technology Theft Apprehension and Prosecution
Program, authorized by Section 13848.2, shall receive 26.83 percent
in the 2011-12 fiscal year.
(5) The Gang Violence Suppression Program authorized by Section
13826.1, shall receive 3.91 percent in the 2011-12 fiscal year.
(6) The Central Valley and Central Coast Rural Crime Prevention
Programs, authorized by Sections 14170 and 14180, shall receive 9.06
percent in the 2011-12 fiscal year.
(b) For the 2011-12 fiscal year, the California Emergency
Management Agency may be reimbursed up to five hundred eleven
thousand dollars ($511,000) from the funds allocated in subdivision
(a) for program administrative costs.
(c) Commencing with the 2012-13 fiscal year, subsequent to
the allocation described in subdivision (c) of Section
29552 of the Government Code, and commencing with the 2013-14 fiscal
year, subsequent to the allocation described in subdivision (d) of
Section 29552 of the Government Code, the Controller shall
allocate 8.35 8.99758189 percent of the
remaining amount deposited in the Enhancing Law
Enforcement Activities Subaccount in the Local Revenue Fund 2011 and
shall distribute the moneys as follows:
(1) Commencing with the 2012-13 fiscal year, the California
Multi-Jurisdictional Methamphetamine Enforcement Teams shall receive
47.52 47.52015636 percent and shall be
allocated by the Controller according to the following schedule:
+--------------------+-------------+
|Alameda County |1.7109% |
+--------------------+-------------+
|Alpine County |0.6327% |
+--------------------+-------------+
|Amador County |0.6327% |
+--------------------+-------------+
|Butte County |1.6666% |
+--------------------+-------------+
|Calaveras County |0.8435% |
+--------------------+-------------+
|Colusa County |0.1623% |
+--------------------+-------------+
|Contra Costa County |1.3163% |
+--------------------+-------------+
|Del Norte County |0.2167% |
+--------------------+-------------+
|El Dorado County |1.3716% |
+--------------------+-------------+
|Fresno County |5.3775% |
+--------------------+-------------+
|Glenn County |0.2130% |
+--------------------+-------------+
|Humboldt County |1.0198% |
+--------------------+-------------+
|Imperial County |2.5510% |
+--------------------+-------------+
|Inyo County |0.6327% |
+--------------------+-------------+
|Kern County |5.6938% |
+--------------------+-------------+
|Kings County |0.9701% |
+--------------------+-------------+
|Lake County |0.6604% |
+--------------------+-------------+
|Lassen County |0.2643% |
+--------------------+-------------+
|Los Angeles County |5.3239% |
+--------------------+-------------+
|Madera County |0.9701% |
+--------------------+-------------+
|Marin County |0.6292% |
+--------------------+-------------+
|Mariposa County |0.6327% |
+--------------------+-------------+
|Mendocino County |0.6846% |
+--------------------+-------------+
|Merced County |1.8136% |
+--------------------+-------------+
|Modoc County |0.0734% |
+--------------------+-------------+
|Mono County |0.6327% |
+--------------------+-------------+
|Monterey County |0.9018% |
+--------------------+-------------+
|Napa County |0.6803% |
+--------------------+-------------+
|Nevada County |0.7482% |
+--------------------+-------------+
|Orange County |1.5661% |
+--------------------+-------------+
|Placer County |2.6395% |
+--------------------+-------------+
|Plumas County |0.1516% |
+--------------------+-------------+
|Riverside County |5.6395% |
+--------------------+-------------+
|Sacramento County |10.0169% |
+--------------------+-------------+
|San Benito County |0.8404% |
+--------------------+-------------+
|San Bernardino |8.9364% |
|County | |
+--------------------+-------------+
|San Diego County |2.5510% |
+--------------------+-------------+
|San Francisco County|1.0034% |
+--------------------+-------------+
|San Joaquin County |4.6394% |
+--------------------+-------------+
|San Luis Obispo |1.3483% |
|County | |
+--------------------+-------------+
|San Mateo County |1.1224% |
+--------------------+-------------+
|Santa Barbara County|1.3483% |
+--------------------+-------------+
|Santa Clara County |2.0612% |
+--------------------+-------------+
|Santa Cruz County |0.8333% |
+--------------------+-------------+
|Shasta County |1.3426% |
+--------------------+-------------+
|Sierra County |0.0245% |
+--------------------+-------------+
|Siskiyou County |0.3401% |
+--------------------+-------------+
|Solano County |1.8979% |
+--------------------+-------------+
|Sonoma County |1.1610% |
+--------------------+-------------+
|Stanislaus County |3.6272% |
+--------------------+-------------+
|Sutter County |0.7177% |
+--------------------+-------------+
|Tehama County |0.4808% |
+--------------------+-------------+
|Trinity County |0.1044% |
+--------------------+-------------+
|Tulare County |2.5306% |
+--------------------+-------------+
|Tuolumne County |0.6327% |
+--------------------+-------------+
|Ventura County |1.3483% |
+--------------------+-------------+
|Yolo County |1.5215% |
+--------------------+-------------+
|Yuba County |0.5466% |
+--------------------+-------------+
(2) Commencing with the 2013-14 fiscal year, the California
Multi-Jurisdictional Methamphetamine Enforcement Teams shall receive
47.52 47.52015636 percent and shall be
allocated in monthly installments by the Controller according to the
following schedule:
+--------------------+-------------+
|Alameda County |1.7109% |
+--------------------+-------------+
|Alpine County |0.6327% |
+--------------------+-------------+
|Amador County |0.6327% |
+--------------------+-------------+
|Butte County |1.6666% |
+--------------------+-------------+
|Calaveras County |0.8435% |
+--------------------+-------------+
|Colusa County |0.1623% |
+--------------------+-------------+
|Contra Costa County |1.3163% |
+--------------------+-------------+
|Del Norte County |0.2167% |
+--------------------+-------------+
|El Dorado County |1.3716% |
+--------------------+-------------+
|Fresno County |5.3775% |
+--------------------+-------------+
|Glenn County |0.2130% |
+--------------------+-------------+
|Humboldt County |1.0198% |
+--------------------+-------------+
|Imperial County |2.5510% |
+--------------------+-------------+
|Inyo County |0.6327% |
+--------------------+-------------+
|Kern County |5.6938% |
+--------------------+-------------+
|Kings County |0.9701% |
+--------------------+-------------+
|Lake County |0.6604% |
+--------------------+-------------+
|Lassen County |0.2643% |
+--------------------+-------------+
|Los Angeles County |5.3239% |
+--------------------+-------------+
|Madera County |0.9701% |
+--------------------+-------------+
|Marin County |0.6292% |
+--------------------+-------------+
|Mariposa County |0.6327% |
+--------------------+-------------+
|Mendocino County |0.6846% |
+--------------------+-------------+
|Merced County |1.8136% |
+--------------------+-------------+
|Modoc County |0.0734% |
+--------------------+-------------+
|Mono County |0.6327% |
+--------------------+-------------+
|Monterey County |0.9018% |
+--------------------+-------------+
|Napa County |0.6803% |
+--------------------+-------------+
|Nevada County |0.7482% |
+--------------------+-------------+
|Orange County |1.5661% |
+--------------------+-------------+
|Placer County |2.6395% |
+--------------------+-------------+
|Plumas County |0.1516% |
+--------------------+-------------+
|Riverside County |5.6395% |
+--------------------+-------------+
|Sacramento County |10.0169% |
+--------------------+-------------+
|San Benito County |0.8404% |
+--------------------+-------------+
|San Bernardino |8.9364% |
|County | |
+--------------------+-------------+
|San Diego County |2.5510% |
+--------------------+-------------+
|San Francisco County|1.0034% |
+--------------------+-------------+
|San Joaquin County |4.6394% |
+--------------------+-------------+
|San Luis Obispo |1.3483% |
|County | |
+--------------------+-------------+
|San Mateo County |1.1224% |
+--------------------+-------------+
|Santa Barbara County|1.3483% |
+--------------------+-------------+
|Santa Clara County |2.0612% |
+--------------------+-------------+
|Santa Cruz County |0.8333% |
+--------------------+-------------+
|Shasta County |1.3426% |
+--------------------+-------------+
|Sierra County |0.0245% |
+--------------------+-------------+
|Siskiyou County |0.3401% |
+--------------------+-------------+
|Solano County |1.8979% |
+--------------------+-------------+
|Sonoma County |1.1610% |
+--------------------+-------------+
|Stanislaus County |3.6272% |
+--------------------+-------------+
|Sutter County |0.7177% |
+--------------------+-------------+
|Tehama County |0.4808% |
+--------------------+-------------+
|Trinity County |0.1044% |
+--------------------+-------------+
|Tulare County |2.5306% |
+--------------------+-------------+
|Tuolumne County |0.6327% |
+--------------------+-------------+
|Ventura County |1.3483% |
+--------------------+-------------+
|Yolo County |1.5215% |
+--------------------+-------------+
|Yuba County |0.5466% |
+--------------------+-------------+
(3) Commencing with the 2012-13 fiscal year, the Multi-Agency Gang
Enforcement Consortium shall receive 0.2
0.19545566 percent and shall be allocated by the Controller to
Fresno County.
(4) Commencing with the 2013-14 fiscal year, the Multi-Agency Gang
Enforcement Consortium shall receive 0.2
0.19545566 percent and shall be allocated in monthly
installments by the Controller to Fresno County.
(5) Commencing with the 2012-13 fiscal year, the Sexual Assault
Felony Enforcement Teams, authorized by Section 13887, shall receive
12.48 12.48473003 percent and shall be
allocated by the Controller according to the following schedule:
+----------------+-----------------+
|Los Angeles |21.0294% |
|County | |
+----------------+-----------------+
|Riverside County|12.8778% |
+----------------+-----------------+
|Sacramento |14.0198% |
|County | |
+----------------+-----------------+
|San Luis Obispo |12.0168% |
|County | |
+----------------+-----------------+
|Santa Clara |17.0238% |
|County | |
+----------------+-----------------+
|Shasta County |12.0168% |
+----------------+-----------------+
|Tulare County |11.0156% |
+----------------+-----------------+
(6) Commencing with the 2013-14 fiscal year, the Sexual Assault
Felony Enforcement Teams, authorized by Section 13887, shall receive
12.48 12.48473003 percent and shall be
allocated by the Controller in monthly installments according to the
following schedule:
+----------------+-----------------+
|Los Angeles |21.0294% |
|County | |
+----------------+-----------------+
|Riverside County|12.8778% |
+----------------+-----------------+
|Sacramento |14.0198% |
|County | |
+----------------+-----------------+
|San Luis Obispo |12.0168% |
|County | |
+----------------+-----------------+
|Santa Clara |17.0238% |
|County | |
+----------------+-----------------+
|Shasta County |12.0168% |
+----------------+-----------------+
|Tulare County |11.0156% |
+----------------+-----------------+
(7) Commencing with the 2012-13 fiscal year, the High Technology
Theft Apprehension and Prosecution Program, authorized by Section
13848.2, shall receive 26.83 26.82628879
percent and shall be allocated by the Controller according to
the following schedule:
+----------------------------------+--------------+
|Los Angeles County |18.25% |
+----------------------------------+--------------+
|Marin County |18.25% |
+----------------------------------+--------------+
|Marin County, for use by the | |
|Department of Justice in |7.00% |
|implementing subdivision (b) of | |
|Section 13848.4 | |
+----------------------------------+--------------+
|Marin County, for use by the | |
|California District Attorneys |1.75% |
|Association in implementing | |
|subdivision (b) of Section 13848.4| |
+----------------------------------+--------------+
|Sacramento County |18.25% |
+----------------------------------+--------------+
|San Diego County |18.25% |
+----------------------------------+--------------+
|Santa Clara County |18.25% |
+----------------------------------+--------------+
(8) Commencing with the 2013-14 fiscal year, the High Technology
Theft Apprehension and Prosecution Program, authorized by Section
13848.2, shall receive 26.83 26.82628879
percent and shall be allocated by the Controller in monthly
installments according to the following schedule:
+----------------------------------+--------------+
|Los Angeles County |18.25% |
+----------------------------------+--------------+
|Marin County |18.25% |
+----------------------------------+--------------+
|Marin County, for use by the | |
|Department of Justice in |7.00% |
|implementing subdivision (b) of | |
|Section 13848.4 | |
+----------------------------------+--------------+
|Marin County, for use by the | |
|California District Attorneys |1.75% |
|Association in implementing | |
|subdivision (b) of Section 13848.4| |
+----------------------------------+--------------+
|Sacramento County |18.25% |
+----------------------------------+--------------+
|San Diego County |18.25% |
+----------------------------------+--------------+
|Santa Clara County |18.25% |
+----------------------------------+--------------+
(9) Commencing with the 2012-13 fiscal year, the Gang Violence
Suppression Program, authorized by Section 13826.1, shall receive
3.91 3.90911312 percent and shall be
allocated by the Controller according to the following schedule:
+----------------+-----------------+
|Alameda County |9.6775% |
+----------------+-----------------+
|Los Angeles |22.5808% |
|County | |
+----------------+-----------------+
|Monterey County |9.6775% |
+----------------+-----------------+
|Napa County |17.7417% |
+----------------+-----------------+
|City of Oxnard |17.7417% |
+----------------+-----------------+
|City of |22.5808% |
|Sacramento | |
+----------------+-----------------+
(10) Commencing with the 2013-14 fiscal year, the Gang Violence
Suppression Program, authorized by Section 13826.1, shall receive
3.91 3.90911312 percent and shall be
allocated by the Controller in monthly installments according to the
following schedule:
+----------------+-----------------+
|Alameda County |9.6775% |
+----------------+-----------------+
|Los Angeles |22.5808% |
|County | |
+----------------+-----------------+
|Monterey County |9.6775% |
+----------------+-----------------+
|Napa County |17.7417% |
+----------------+-----------------+
|City of Oxnard |17.7417% |
+----------------+-----------------+
|City of |22.5808% |
|Sacramento | |
+----------------+-----------------+
(11) Commencing with the 2012-13 fiscal year, the Central Valley
and Central Coast Rural Crime Prevention Programs, authorized by
Sections 14170 and 14180, shall receive 9.06
9.06425605 percent and shall be allocated by the Controller
according to the following schedule:
+------------------+----------------+
|Fresno County |18.5588% |
+------------------+----------------+
|Kern County |13.7173% |
+------------------+----------------+
|Kings County |6.8587% |
+------------------+----------------+
|Madera County |4.4380% |
+------------------+----------------+
|Merced County |6.8587% |
+------------------+----------------+
|Monterey |7.2411% |
|County | |
+------------------+----------------+
|San Benito County |4.8273% |
+------------------+----------------+
|San Joaquin County|6.8587% |
+------------------+----------------+
|San Luis Obispo |2.1723% |
|County | |
+------------------+----------------+
|Santa Barbara |3.6206% |
|County | |
+------------------+----------------+
|Santa Cruz County |1.4482% |
+------------------+----------------+
|Stanislaus County |6.8587% |
+------------------+----------------+
|Tulare County |16.5415% |
+------------------+----------------+
(12) Commencing with the 2013-14 fiscal year, the Central Valley
and Central Coast Rural Crime Prevention Programs, authorized by
Sections 14170 and 14180, shall receive 9.06
9.06425605 percent and shall be allocated by the Controller in
monthly installments according to the following schedule:
+------------------+----------------+
|Fresno County |18.5588% |
+------------------+----------------+
|Kern County |13.7173% |
+------------------+----------------+
|Kings County |6.8587% |
+------------------+----------------+
|Madera County |4.4380% |
+------------------+----------------+
|Merced County |6.8587% |
+------------------+----------------+
|Monterey County |7.2411% |
+------------------+----------------+
|San Benito County |4.8273% |
+------------------+----------------+
|San Joaquin County|6.8587% |
+------------------+----------------+
|San Luis Obispo |2.1723% |
|County | |
+------------------+----------------+
|Santa Barbara |3.6206% |
|County | |
+------------------+----------------+
|Santa Cruz County |1.4482% |
+------------------+----------------+
|Stanislaus County |6.8587% |
+------------------+----------------+
|Tulare County |16.5415% |
+------------------+----------------+
(d) For any of the programs described in this section, funding
will be distributed by local agencies as would otherwise have
occurred pursuant to Section 1 of Chapter 13 of the Statutes of 2011,
First Extraordinary Session.
SEC. 7. Section 17053.33 of the Revenue
and Taxation Code is amended to read:
17053.33. (a) For each taxable year beginning on or after January
1, 1998, and before January 1, 2014, there shall be allowed as a
credit against the "net tax" (as defined in Section 17039) for the
taxable year an amount equal to the sales or use tax paid or incurred
during the taxable year by the qualified taxpayer in connection with
the qualified taxpayer's purchase of qualified property before
January 1, 2014.
(b) For purposes of this section:
(1) "Qualified property" means property that meets all of the
following requirements:
(A) Is any of the following:
(i) Machinery and machinery parts used for fabricating,
processing, assembling, and manufacturing.
(ii) Machinery and machinery parts used for the production of
renewable energy resources.
(iii) Machinery and machinery parts used for either of the
following:
(I) Air pollution control mechanisms.
(II) Water pollution control mechanisms.
(iv) Data-processing and communications equipment, such as
computers, computer-automated drafting systems, copy machines,
telephone systems, and faxes.
(v) Motion picture manufacturing equipment central to production
and postproduction, such as cameras, audio recorders, and digital
image and sound processing equipment.
(B) The total cost of qualified property purchased and placed in
service in any taxable year that may be taken into account by any
qualified taxpayer for purposes of claiming this credit shall not
exceed one million dollars ($1,000,000).
(C) The qualified property is used by the qualified taxpayer
exclusively in a targeted tax area. area, or
in the case of a targeted tax area that was repealed by Chapter 69 of
the Statutes of 2013, the area designated as a targeted tax area
immediately prior to the repeal.
(D) The qualified property is purchased and placed in
service before the date the targeted tax area designation
expires, is revoked, is no longer binding, becomes inoperative,
or becomes inoperative. is repealed.
(E) The qualified property is placed in service before January 1,
2015.
(2) (A) "Qualified taxpayer" means a person or entity that meets
both of the following:
(i) Is engaged in a trade or business within a targeted tax area
designated pursuant to Chapter 12.93 (commencing with Section 7097)
of Division 7 of Title 1 of the Government Code.
(ii) Is engaged in those lines of business described in Codes 2000
to 2099, inclusive; 2200 to 3999, inclusive; 4200 to 4299,
inclusive; 4500 to 4599, inclusive; and 4700 to 5199, inclusive, of
the Standard Industrial Classification (SIC) Manual published by the
United States Office of Management and Budget, 1987 edition.
(B) In the case of any pass-through entity, the determination of
whether a taxpayer is a qualified taxpayer under this section shall
be made at the entity level and any credit under this section or
Section 23633 shall be allowed to the pass-through entity and passed
through to the partners or shareholders in accordance with applicable
provisions of this part or Part 11 (commencing with Section 23001).
For purposes of this subparagraph, the term "pass-through entity"
means any partnership or S corporation.
(3) "Targeted tax area" means the area designated pursuant to
Chapter 12.93 (commencing with Section 7097) of Division 7 of Title 1
of the Government Code. Code as it read on
July 11, 2013.
(c) If the qualified taxpayer is allowed a credit for qualified
property pursuant to this section, only one credit shall be allowed
to the taxpayer under this part with respect to that qualified
property.
(d) If the qualified taxpayer has purchased property upon which a
use tax has been paid or incurred, the credit provided by this
section shall be allowed only if qualified property of a comparable
quality and price is not timely available for purchase in this state.
(e) In the case where the credit otherwise allowed under this
section exceeds the "net tax" for the taxable year, that portion of
the credit that exceeds the "net tax" may be carried over and added
to the credit, if any, in the succeeding 10 taxable years, if
necessary, until the credit is exhausted. The credit shall be applied
first to the earliest taxable years possible.
(f) Any qualified taxpayer who elects to be subject to this
section shall not be entitled to increase the basis of the qualified
property as otherwise required by Section 164(a) of the Internal
Revenue Code with respect to sales or use tax paid or incurred in
connection with the qualified taxpayer's purchase of qualified
property.
(g) (1) The amount of the credit otherwise allowed under this
section and Section 17053.34, including any credit carryover from
prior years, that may reduce the "net tax" for the taxable year shall
not exceed the amount of tax that would be imposed on the qualified
taxpayer's business income attributable to the targeted tax area
determined as if that attributable income represented all of the
income of the qualified taxpayer subject to tax under this part.
(2) Attributable income shall be that portion of the taxpayer's
California source business income that is apportioned to the targeted
tax area. For that purpose, the taxpayer's business income
attributable to sources in this state first shall be determined in
accordance with Chapter 17 (commencing with Section 25101) of Part
11. That business income shall be further apportioned to the targeted
tax area in accordance with Article 2 (commencing with Section
25120) of Chapter 17 of Part 11, modified for purposes of this
section in accordance with paragraph (3).
(3) Business income shall be apportioned to the targeted tax area
by multiplying the total California business income of the taxpayer
by a fraction, the numerator of which is the property factor plus the
payroll factor, and the denominator of which is two. For purposes of
this paragraph:
(A) The property factor is a fraction, the numerator of which is
the average value of the taxpayer's real and tangible personal
property owned or rented and used in the targeted tax area during the
taxable year, and the denominator of which is the average value of
all the taxpayer's real and tangible personal property owned or
rented and used in this state during the taxable year.
(B) The payroll factor is a fraction, the numerator of which is
the total amount paid by the taxpayer in the targeted tax area during
the taxable year for compensation, and the denominator of which is
the total compensation paid by the taxpayer in this state during the
taxable year.
(4) The portion of any credit remaining, if any, after application
of this subdivision, shall be carried over to succeeding taxable
years, if necessary, until the credit is exhausted, as if it were an
amount exceeding the "net tax" for the taxable year, as provided in
subdivision (e). However, the portion of any credit remaining for
carryover to taxable years beginning on or after January 1, 2014, if
any, after application of this subdivision, shall be carried over
only to the succeeding 10 taxable years if necessary, until the
credit is exhausted, as if it were an amount exceeding the "net tax"
for the taxable year, as provided in subdivision (e).
(5) In the event that a credit carryover is allowable under
subdivision (e) for any taxable year after the targeted tax area
designation has expired, has been revoked, is no longer binding, or
has become inoperative, the targeted tax area shall be deemed to
remain in existence for purposes of computing the limitation
specified in this subdivision.
(h) The amendments made to this section by the act adding this
subdivision shall apply to taxable years beginning on or after
January 1, 1998.
(i) This section is repealed on December 1, 2014.
2015.
SEC. 8. Section 17053.70 of the Revenue
and Taxation Code is amended to read:
17053.70. (a) There shall be allowed as a credit against the "net
tax" (as defined in Section 17039) for the taxable year an amount
equal to the sales or use tax paid or incurred during the taxable
year by the taxpayer in connection with the taxpayer's purchase of
qualified property before January 1, 2014.
(b) For purposes of this section:
(1) "Taxpayer" means a person or entity engaged in a trade or
business within an enterprise zone.
(2) "Qualified property" means:
(A) Any of the following:
(i) Machinery and machinery parts used for fabricating,
processing, assembling, and manufacturing.
(ii) Machinery and machinery parts used for the production of
renewable energy resources.
(iii) Machinery and machinery parts used for either of the
following:
(I) Air pollution control mechanisms.
(II) Water pollution control mechanisms.
(iv) Data processing and communications equipment, including, but
not limited, to computers, computer-automated drafting systems, copy
machines, telephone systems, and faxes.
(v) Motion picture manufacturing equipment central to production
and postproduction, including, but not limited to, cameras, audio
recorders, and digital image and sound processing equipment.
(B) The total cost of qualified property purchased and placed in
service in any taxable year that may be taken into account by any
taxpayer for purposes of claiming this credit shall not exceed one
million dollars ($1,000,000).
(C) The qualified property is used by the taxpayer exclusively in
an enterprise zone. zone, or in the case of
an enterprise zone that was repealed by Chapter 69 of the Statutes of
2013, the area designated as an enterprise zone immediately prior to
the repeal.
(D) The qualified property is purchased and placed in
service before the date the enterprise zone designation
expires, is revoked, is no longer binding, becomes
inoperative, or becomes inoperative. is
repealed.
(E) The qualified property is placed in service before January 1,
2015.
(3) "Enterprise zone" means the area designated as an enterprise
zone pursuant to Chapter 12.8 (commencing with Section 7070) of
Division 7 of Title 1 of the Government Code as it read on
the effective date of the act amending this section.
July 11, 2013.
(c) If the taxpayer has purchased property upon which a use tax
has been paid or incurred, the credit provided by this section shall
be allowed only if qualified property of a comparable quality and
price is not timely available for purchase in this state.
(d) In the case where the credit otherwise allowed under this
section exceeds the "net tax" for the taxable year, that portion of
the credit that exceeds the "net tax" may be carried over and added
to the credit, if any, in the succeeding 10 taxable years, if
necessary, until the credit is exhausted. The credit shall be applied
first to the earliest taxable years possible.
(e) Any taxpayer that elects to be subject to this section shall
not be entitled to increase the basis of the qualified property as
otherwise required by Section 164(a) of the Internal Revenue Code
with respect to sales or use tax paid or incurred in connection with
the taxpayer's purchase of qualified property.
(f) (1) The amount of the credit otherwise allowed under this
section and Section 17053.74, including any credit carryover from
prior years, that may reduce the "net tax" for the taxable year shall
not exceed the amount of tax that would be imposed on the taxpayer's
business income attributable to the enterprise zone determined as if
that attributable income represented all of the income of the
taxpayer subject to tax under this part.
(2) Attributable income shall be that portion of the taxpayer's
California source business income that is apportioned to the
enterprise zone. For that purpose, the taxpayer's business income
attributable to sources in this state first shall be determined in
accordance with Chapter 17 (commencing with Section 25101) of Part
11. That business income shall be further apportioned to the
enterprise zone in accordance with Article 2 (commencing with Section
25120) of Chapter 17 of Part 11, modified for purposes of this
section in accordance with paragraph (3).
(3) Business income shall be apportioned to the enterprise zone by
multiplying the total California business income of the taxpayer by
a fraction, the numerator of which is the property factor plus the
payroll factor, and the denominator of which is two. For purposes of
this paragraph:
(A) The property factor is a fraction, the numerator of which is
the average value of the taxpayer's real and tangible personal
property owned or rented and used in the enterprise zone during the
taxable year, and the denominator of which is the average value of
all the taxpayer's real and tangible personal property owned or
rented and used in this state during the taxable year.
(B) The payroll factor is a fraction, the numerator of which is
the total amount paid by the taxpayer in the enterprise zone during
the taxable year for compensation, and the denominator of which is
the total compensation paid by the taxpayer in this state during the
taxable year.
(4) The portion of any credit remaining, if any, after application
of this subdivision, shall be carried over to succeeding taxable
years, if necessary, until the credit is exhausted, as if it were an
amount exceeding the "net tax" for the taxable year, as provided in
subdivision (d). However, the portion of any credit remaining for
carryover to taxable years beginning on or after January 1, 2014, if
any, after application of this subdivision, shall be carried over
only to the succeeding 10 taxable years, if necessary, until the
credit is exhausted, as if it were an amount exceeding the "net tax"
for the taxable year, as provided in subdivision (d).
(g) The amendments made to this section by the act adding this
subdivision shall apply to taxable years beginning on or after
January 1, 1998.
(h) This section is repealed on December 1, 2014.
2015.
SEC. 9. Section 18410.2 of the Revenue
and Taxation Code is amended to read:
18410.2. (a) The California Competes Tax Credit Committee is
hereby established. The committee shall consist of the Treasurer, the
Director of Finance, and the Director of the Governor's Office of
Business and Economic Development, who shall serve as chair of
the committee, or their designated representatives, and one
appointee each from by the
Senate Speaker of the Assembly and the
Assembly. Senate Committee on Rules. A member of the
Legislature shall not be appointed.
(b) For purposes of Sections 17059.2 and 23689, the California
Competes Tax Credit Committee shall do all of the following:
(1) Approve or reject any written agreement for a tax credit
allocation by resolution at a duly noticed public meeting held in
accordance with the Bagley-Keene Open Meeting Act (Article 9
(commencing with Section 11120) of Chapter 1 of Part 1 of Division 3
of Title 2 of the Government Code), but only after receipt of the
fully executed written agreement between the taxpayer and the
Governor's Office of Business and Economic Development.
(2) Approve or reject any recommendation to recapture, in whole or
in part, a tax credit allocation by resolution at a duly noticed
public meeting held in accordance with the Bagley-Keene Open Meeting
Act (Article 9 (commencing with Section 11120) of Chapter 1 of Part 1
of Division 3 of Title 2 of the Government Code), but only after
receipt of the recommendation from the Governor's Office of Business
and Economic Development pursuant to the terms of the fully executed
written agreement.
SEC. 10. Section 23612.2 of the Revenue
and Taxation Code is amended to read:
23612.2. (a) There shall be allowed as a credit against the "tax"
(as defined by Section 23036) for the taxable year an amount equal
to the sales or use tax paid or incurred during the taxable year by
the taxpayer in connection with the taxpayer's purchase of qualified
property before January 1, 2014.
(b) For purposes of this section:
(1) "Taxpayer" means a corporation engaged in a trade or business
within an enterprise zone.
(2) "Qualified property" means:
(A) Any of the following:
(i) Machinery and machinery parts used for fabricating,
processing, assembling, and manufacturing.
(ii) Machinery and machinery parts used for the production of
renewable energy resources.
(iii) Machinery and machinery parts used for either of the
following:
(I) Air pollution control mechanisms.
(II) Water pollution control mechanisms.
(iv) Data-processing and communications equipment, including, but
not limited to, computers, computer-automated drafting systems,
copy machines, telephone
systems, and faxes.
(v) Motion picture manufacturing equipment central to production
and postproduction, including, but not limited to, cameras, audio
recorders, and digital image and sound processing equipment.
(B) The total cost of qualified property purchased and placed in
service in any taxable year that may be taken into account by any
taxpayer for purposes of claiming this credit shall not exceed twenty
million dollars ($20,000,000).
(C) The qualified property is used by the taxpayer exclusively in
an enterprise zone. zone, or in the case of
an enterprise zone that was repealed by Chapter 69 of the Statutes of
2013, the area designated as an enterprise zone immediately prior to
the repeal.
(D) The qualified property is purchased and placed in
service before the date the enterprise zone designation
expires, is revoked, is no longer binding, becomes
inoperative, or becomes inoperative. is
repealed.
(E) The qualified property is placed in service before January 1,
2015.
(3) "Enterprise zone" means the area designated as an enterprise
zone pursuant to Chapter 12.8 (commencing with Section 7070) of
Division 7 of Title 1 of the Government Code as it read on
the effective date of the act amending this section.
July 11, 2013.
(c) If the taxpayer has purchased property upon which a use tax
has been paid or incurred, the credit provided by this section shall
be allowed only if qualified property of a comparable quality and
price is not timely available for purchase in this state.
(d) In the case where the credit otherwise allowed under this
section exceeds the "tax" for the taxable year, that portion of the
credit which exceeds the "tax" may be carried over and added to the
credit, if any, in the succeeding 10 taxable years if necessary,
until the credit is exhausted. The credit shall be applied first to
the earliest taxable years possible.
(e) Any taxpayer that elects to be subject to this section shall
not be entitled to increase the basis of the qualified property as
otherwise required by Section 164(a) of the Internal Revenue Code
with respect to sales or use tax paid or incurred in connection with
the taxpayer's purchase of qualified property.
(f) (1) The amount of credit otherwise allowed under this section
and Section 23622.7, including any credit carryover from prior years,
that may reduce the "tax" for the taxable year shall not exceed the
amount of tax which would be imposed on the taxpayer's business
income attributable to the enterprise zone determined as if that
attributable income represented all of the income of the taxpayer
subject to tax under this part.
(2) Attributable income shall be that portion of the taxpayer's
California source business income that is apportioned to the
enterprise zone. For that purpose, the taxpayer's business income
attributable to sources in this state first shall be determined in
accordance with Chapter 17 (commencing with Section 25101). That
business income shall be further apportioned to the enterprise zone
in accordance with Article 2 (commencing with Section 25120) of
Chapter 17, modified for purposes of this section in accordance with
paragraph (3).
(3) Business income shall be apportioned to the enterprise zone by
multiplying the total California business income of the taxpayer by
a fraction, the numerator of which is the property factor plus the
payroll factor, and the denominator of which is two. For purposes of
this paragraph:
(A) The property factor is a fraction, the numerator of which is
the average value of the taxpayer's real and tangible personal
property owned or rented and used in the enterprise zone during the
taxable year, and the denominator of which is the average value of
all the taxpayer's real and tangible personal property owned or
rented and used in this state during the taxable year.
(B) The payroll factor is a fraction, the numerator of which is
the total amount paid by the taxpayer in the enterprise zone during
the taxable year for compensation, and the denominator of which is
the total compensation paid by the taxpayer in this state during the
taxable year.
(4) The portion of any credit remaining, if any, after application
of this subdivision, shall be carried over to succeeding taxable
years if necessary, until the credit is exhausted, as if it were an
amount exceeding the "tax" for the taxable year, as provided in
subdivision (d). However, the portion of any credit remaining for
carryover to taxable years beginning on January 1, 2014, if any,
after application of this subdivision, shall be carried over only to
the succeeding 10 taxable years if necessary, until the credit is
exhausted, as if it were an amount exceeding the "tax" for the
taxable year, as provided in subdivision (d).
(g) The amendments made to this section by the act adding this
subdivision shall apply to taxable years beginning on or after
January 1, 1998.
(h) This section is repealed on December 1, 2014.
2015.
SEC. 11. Section 23633 of the Revenue
and Taxation Code is amended to read:
23633. (a) For each taxable year beginning on or after January 1,
1998, and before January 1, 2014, there shall be allowed as a credit
against the "tax" (as defined by Section 23036) for the taxable year
an amount equal to the sales or use tax paid or incurred during the
taxable year by the qualified taxpayer in connection with the
qualified taxpayer's purchase of qualified property before January 1,
2014.
(b) For purposes of this section:
(1) "Qualified property" means property that meets all of the
following requirements:
(A) Is any of the following:
(i) Machinery and machinery parts used for fabricating,
processing, assembling, and manufacturing.
(ii) Machinery and machinery parts used for the production of
renewable energy resources.
(iii) Machinery and machinery parts used for either of the
following:
(I) Air pollution control mechanisms.
(II) Water pollution control mechanisms.
(iv) Data-processing and communications equipment, such as
computers, computer-automated drafting systems, copy machines,
telephone systems, and faxes.
(v) Motion picture manufacturing equipment central to production
and postproduction, such as cameras, audio recorders, and digital
image and sound processing equipment.
(B) The total cost of qualified property purchased and placed in
service in any taxable year that may be taken into account by any
qualified taxpayer for purposes of claiming this credit shall not
exceed twenty million dollars ($20,000,000).
(C) The qualified property is used by the qualified taxpayer
exclusively in a targeted tax area. area, or
in the case of a targeted tax area that was repealed by Chapter 69 of
the Statutes of 2013, the area designated as a targeted tax area
immediately prior to the repeal.
(D) The qualified property is purchased and placed in
service before the date the targeted tax area designation
expires, is revoked, is no longer binding, becomes inoperative,
or becomes inoperative. is repealed.
(E) The qualified property is placed in service before January 1,
2015.
(2) (A) "Qualified taxpayer" means a corporation that meets both
of the following:
(i) Is engaged in a trade or business within a targeted tax area
designated pursuant to Chapter 12.93 (commencing with Section 7097)
of Division 7 of Title 1 of the Government Code.
(ii) Is engaged in those lines of business described in Codes 2000
to 2099, inclusive; 2200 to 3999, inclusive; 4200 to 4299,
inclusive; 4500 to 4599, inclusive; and 4700 to 5199, inclusive, of
the Standard Industrial Classification (SIC) Manual published by the
United States Office of Management and Budget, 1987 edition.
(B) In the case of any pass-through entity, the determination of
whether a taxpayer is a qualified taxpayer under this section shall
be made at the entity level and any credit under this section or
Section 17053.33 shall be allowed to the pass-through entity and
passed through to the partners or shareholders in accordance with
applicable provisions of this part or Part 10 (commencing with
Section 17001). For purposes of this subparagraph, the term
"pass-through entity" means any partnership or S corporation.
(3) "Targeted tax area" means the area designated pursuant to
Chapter 12.93 (commencing with Section 7097) of Division 7 of Title 1
of the Government Code. Code as it read on
July 11, 2013.
(c) If the qualified taxpayer is allowed a credit for qualified
property pursuant to this section, only one credit shall be allowed
to the taxpayer under this part with respect to that qualified
property.
(d) If the qualified taxpayer has purchased property upon which a
use tax has been paid or incurred, the credit provided by this
section shall be allowed only if qualified property of a comparable
quality and price is not timely available for purchase in this state.
(e) In the case where the credit otherwise allowed under this
section exceeds the "tax" for the taxable year, that portion of the
credit that exceeds the "tax" may be carried over and added to the
credit, if any, in the succeeding 10 taxable years, if necessary,
until the credit is exhausted. The credit shall be applied first to
the earliest taxable years possible.
(f) Any qualified taxpayer who elects to be subject to this
section shall not be entitled to increase the basis of the qualified
property as otherwise required by Section 164(a) of the Internal
Revenue Code with respect to sales or use tax paid or incurred in
connection with the qualified taxpayer's purchase of qualified
property.
(g) (1) The amount of credit otherwise allowed under this section
and Section 23634, including any credit carryover from prior years,
that may reduce the "tax" for the taxable year shall not exceed the
amount of tax that would be imposed on the qualified taxpayer's
business income attributable to the targeted tax area determined as
if that attributable income represented all of the income of the
qualified taxpayer subject to tax under this part.
(2) Attributable income shall be that portion of the taxpayer's
California source business income that is apportioned to the targeted
tax area. For that purpose, the taxpayer's business income
attributable to sources in this state first shall be determined in
accordance with Chapter 17 (commencing with Section 25101). That
business income shall be further apportioned to the targeted tax area
in accordance with Article 2 (commencing with Section 25120) of
Chapter 17, modified for purposes of this section in accordance with
paragraph (3).
(3) Business income shall be apportioned to the targeted tax area
by multiplying the total California business income of the taxpayer
by a fraction, the numerator of which is the property factor plus the
payroll factor, and the denominator of which is two. For purposes of
this paragraph:
(A) The property factor is a fraction, the numerator of which is
the average value of the taxpayer's real and tangible personal
property owned or rented and used in the targeted tax area during the
taxable year and the denominator of which is the average value of
all the taxpayer's real and tangible personal property owned or
rented and used in this state during the taxable year.
(B) The payroll factor is a fraction, the numerator of which is
the total amount paid by the taxpayer in the targeted tax area during
the taxable year for compensation, and the denominator of which is
the total compensation paid by the taxpayer in this state during the
taxable year.
(4) The portion of any credit remaining, if any, after application
of this subdivision, shall be carried over to succeeding taxable
years, if necessary, until the credit is exhausted, as if it were an
amount exceeding the "tax" for the taxable year, as provided in
subdivision (e). However, the portion of any credit remaining for
carryover to taxable years beginning on or after January 1, 2014, if
any, after application of this subdivision, shall be carried over
only to the succeeding 10 taxable years if necessary, until the
credit is exhausted, as if it were an amount exceeding the "tax" for
the taxable year, as provided in subdivision (e).
(5) In the event that a credit carryover is allowable under
subdivision (e) for any taxable year after the targeted tax area
designation has expired, has been revoked, is no longer binding, or
has become inoperative, the targeted tax area shall be deemed to
remain in existence for purposes of computing the limitation
specified in this subdivision.
(h) The changes made to this section by the act adding this
subdivision shall apply to taxable years beginning on or after
January 1, 1998.
(i) This section is repealed on December 1, 2014.
2015.
SEC. 12. Section 1403 of the Welfare
and Institutions Code is amended to read:
1403. This chapter shall remain in effect only until January 1,
2014, 2016, and as of that date is
repealed, unless a later enacted statute, that is enacted before
January 1, 2014, 2016, deletes or
extends that date.
SEC. 13. Section 18220 of the Welfare
and Institutions Code is amended to read:
18220. (a) For the 2011-12 fiscal year, the Controller shall
allocate 33.38 percent of the funds deposited in the Local Law
Enforcement Services Account in the Local Revenue Fund 2011 for
purposes of Section 18221.
(b) (1) Commencing with the 2012-13 fiscal year, subsequent
to the allocation described in subdivision (c)
of Section 29552 of the Government Code, the Controller shall
allocate 30.99 33.37876457 percent of
the remaining funds deposited in the Enhancing Law
Enforcement Activities Subaccount in the Local Revenue Fund 2011
according to the schedule in subdivision (c), for purposes of Section
18221.
(2) Commencing with the 2013-14 fiscal year, subsequent to
the allocation described in subdivision (d) of Section
29552 of the Government Code the Controller shall
allocate, allocate 33.37876457 percent of the
remaining funds deposited in the Enhancing Law Enforcement
Activities Subaccount in the Local Revenue Fund 2011, in
monthly installments, according to the funds
specified schedule in paragraph (1) in
accordance with subdivision (c). subdivision (c), for
purposes of Section 18221.
(c) The Controller shall allocate funds to local jurisdictions to
support juvenile probation activities according to the following
schedule:
Alameda County....... 3.9522%
Alpine County........ 0.0004%
Amador County........ 0.0597%
Butte County......... 0.3193%
Calaveras County..... 0.0611%
Colusa County........ 0.0341%
Contra Costa County.. 2.6634%
Del Norte County..... 0.1170%
El Dorado County..... 0.3016%
Fresno County........ 2.1547%
Glenn County......... 0.0536%
Humboldt County...... 0.1696%
Imperial County...... 0.3393%
Inyo County.......... 0.1432%
Kern County.......... 2.5687%
Kings County......... 0.3839%
Lake County.......... 0.1866%
Lassen County........ 0.0543%
Los Angeles County... 40.1353%
Madera County.. 0.2399%
Marin County......... 0.3742%
Mariposa County...... 0.0133%
Mendocino County..... 0.1975%
Merced County........ 0.3464%
Modoc County......... 0.0213%
Mono County.......... 0.0071%
Monterey County...... 0.6039%
Napa County.......... 0.3520%
Nevada County........ 0.1244%
Orange County........ 8.4582%
Placer County........ 0.2667%
Plumas County........ 0.0273%
Riverside County..... 3.2234%
Sacramento County.... 2.1350%
San Benito County.... 0.2136%
San Bernardino 3.4715%
County...............
San Diego County..... 5.6095%
San Francisco County. 1.9161%
San Joaquin County... 0.8854%
San Luis Obispo 0.6007%
County...............
San Mateo County..... 1.8974%
Santa Barbara County. 1.6561%
Santa Clara County... 5.8082%
Santa Cruz County.... 0.6128%
Shasta County........ 0.4116%
Sierra County........ 0.0037%
Siskiyou County...... 0.0750%
Solano County........ 1.0363%
Sonoma County........ 1.3043%
Stanislaus County.... 0.5275%
Sutter County........ 0.1344%
Tehama County........ 0.1444%
Trinity County....... 0.0346%
Tulare County........ 1.4116%
Tuolumne County...... 0.0706%
Ventura County....... 1.7193%
Yolo County.......... 0.2543%
Yuba County.......... 0.1125%
SEC. 14. Section 18220.1 of the Welfare
and Institutions Code is amended to read:
18220.1. (a) For the 2011-12 fiscal year, the Controller shall,
on a quarterly basis beginning October 1, allocate 6.47 percent of
the funds deposited in the Local Law Enforcement Services Account in
the Local Revenue Fund 2011 pursuant to a schedule provided by the
Department of Corrections and Rehabilitation. The department's
schedule shall provide for the allocation of funds appropriated in
the annual Budget Act, and included in the Local Law Enforcement
Services Account, among counties that operate juvenile camps and
ranches based on the number of occupied beds in each camp as of 12:01
a.m. each day, up to the Corrections Standards Authority rated
maximum capacity, as determined by the Corrections Standards
Authority.
(b) Commencing with the 2012-13 fiscal year, subsequent to
the allocation described in subdivision (c) of Section
29552 of the Government Code, the Controller shall allocate
6.01 6.46955375 percent of the
remaining funds deposited in the Enhancing Law Enforcement
Activities Subaccount in the Local Revenue Fund 2011 pursuant to the
schedule provided by the Department of Finance based on data reported
to the Board of State and Community Corrections. The schedule shall
provide for the allocation of funds appropriated in the annual Budget
Act, and included in the Enhancing Law Enforcement Activities
Subaccount, among counties that operate juvenile camps and ranches
based on the number of occupied beds in each camp as of 12:01 a.m.
each day, up to the rated maximum capacity, as determined by the
board. Allocations shall be made following the end of each fiscal
quarter, beginning July 1, 2012, to account for beds occupied in that
quarter.
(c) Commencing with the 2013-14 fiscal year, subsequent to
the allocation described in subdivision (d) of Section
29552 of the Government Code, the Controller shall allocate
6.01 6.46955375 percent of the
remaining funds deposited in the Enhancing Law Enforcement
Activities Subaccount in the Local Revenue Fund 2011 pursuant to the
schedule provided by the Department of Finance based on data reported
to the Board of State and Community Corrections. The schedule shall
provide for the allocation of funds appropriated in the annual Budget
Act, and included in the Enhancing Law Enforcement Activities
Subaccount, among counties that operate juvenile camps and ranches
based on the number of occupied beds in each camp as of 12:01 a.m.
each day, up to the rated maximum capacity, as determined by the
board. Allocations shall be made in monthly installments.
SEC. 15. No reimbursement is required by this act
pursuant to Section 6 of Article XIII B of the California
Constitution because the only costs that may be incurred by a local
agency or school district will be incurred because this act creates a
new crime or infraction, eliminates a crime or infraction, or
changes the penalty for a crime or infraction, within the meaning of
Section 17556 of the Government Code, or changes the definition of a
crime within the meaning of Section 6 of Article XIII B of the
California Constitution.
SEC. 16. The sum of one hundred thousand dollars
($100,000) is hereby appropriated from the General Fund to the
Governor's Office of Economic Development to provide staff support
for the California Competes Tax Credit Committee pursuant to Section
18410.2 of the Revenue and Taxation Code.
SEC. 17. This act is a bill providing for
appropriations related to the Budget Bill within the meaning of
subdivision (e) of Section 12 of Article IV of the California
Constitution, has been identified as related to the budget in the
Budget Bill, and shall take effect immediately.
SECTION 1. It is the intent of the Legislature
to enact statutory changes relating to the Budget Act of 2013.