BILL NUMBER: AB 1508 AMENDED
BILL TEXT
AMENDED IN ASSEMBLY APRIL 14, 2009
INTRODUCED BY Assembly Member Torrico
FEBRUARY 27, 2009
An act relating to school facilities. An
act to add Sections 17052.55 and 23655 to the Revenue and Taxation
Code, relating to taxation, to take effect immediately, tax levy.
LEGISLATIVE COUNSEL'S DIGEST
AB 1508, as amended, Torrico. School facilities: solar
energy. Income and corporation taxes: credit: lending
employees to schools.
The Personal Income Tax Law and the Corporation Tax Law authorize
various credits against the taxes imposed by those laws.
This bill would allow a credit under both laws in an amount equal
to an unspecified amount of qualified expenses paid or incurred in
connection with lending a qualified employee to a public school or
vocational institution for the purpose of teaching mathematics or
science.
This bill would take effect immediately as a tax levy.
Existing law, the Leroy F. Greene School Facilities Act of 1998
(Greene Act), requires the State Allocation Board to allocate to
applicant school districts prescribed per-unhoused-pupil state
funding for construction and modernization of school facilities,
including hardship funding, and supplemental funding for site
development and acquisition. A school district that applies for
funding under the Greene Act is authorized to seek a grant adjustment
for increased costs associated with plan design and other project
components that seek energy efficiency for the school facility that
approaches the ultimate goal of energy self-sufficiency for the
school facility.
This bill would state the intent of the Legislature to enact
legislation that would encourage school districts to include solar
energy in their projects for the modernization and new construction
of school facilities.
Vote: majority. Appropriation: no. Fiscal committee: no
yes . State-mandated local program: no.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 17052.55 is added to the
Revenue and Taxation Code , to read:
17052.55. (a) For each taxable year beginning on or after January
1, 2010, there shall be allowed as a credit against the "net tax,"
as defined in Section 17039, an amount equal to ____ percent of the
amount paid or incurred during the taxable year for qualified
expenses in connection with lending a qualified employee to a public
school or vocational institution for the purpose of teaching
mathematics or science.
(b) For purposes of this section:
(1) "Qualified expenses" means both of the following:
(A) Amounts paid or incurred by the taxpayer with respect to
expenses incurred by or on behalf of a taxpayer's employee for the
amount of compensated hours utilized for lending a qualified employee
to a public school or vocational institution for the purpose of
teaching mathematics or science.
(B) Expenses paid or incurred by the taxpayer for the wages of a
qualified employee, to the extent those wages are allocable to
teaching.
(2) "Qualified employee" means an employee whose employment
specialty includes mathematics or science.
(3) "Public school" means any high school in this state that is a
part of a public school district.
(4) "Mathematics" means instruction designed to develop fluency in
basic computational skills and an understanding of mathematical
concepts and mathematical reasoning and problem solving, including,
but not limited to, number sense, algebraic functions, geometry and
other measurement functions, statistics, data analysis, probability
analysis, and quantitative concepts. "Mathematics" includes, but is
not limited to, courses in algebra I, algebra II, linear algebra,
calculus, geometry, trigonometry, mathematical analysis, probability
and statistics, and advanced probability and statistics.
(5) "Science" means instruction designed to develop skills and
procedures for the systematic pursuit of knowledge that includes, but
is not limited to, problem solving and recognition, the collection
of data through observation and experiment, and the formulation and
testing of hypotheses. "Science" includes, but is not limited to,
courses in biology, life science, physical science, physics,
chemistry, geoscience, health science, and computer science.
(c) A credit shall be allowed under this section only if a public
school issues a service record to the taxpayer certifying receipt of
the teaching services and compliance with the requirements of
subdivision (e). That service record shall contain the employee's
name, dates of teaching service, number of teaching hours,
verification of the employee's eminence credential, or eligibility
for the issuance thereof, a copy of the school district's written
determination that no credentialed teacher was reasonably available,
and a verification signature from an authorized agent or designee of
the high school.
(d) No deduction may be allowed to a taxpayer for that amount of
expenses for which a credit is allowed to that taxpayer under this
section.
(e) No credit may be allowed under this section with respect to
the lending of a qualified employee to a high school unless all of
the following apply:
(1) The employee has been issued, or is eligible for the issuance
of, an eminence credential pursuant to Section 44262 of the Education
Code, as certified by the employing school district.
(2) The employee has filled a vacant teaching position for which
the school district has determined in writing that no teacher
possessing a valid credential or authorization to teach mathematics
or science was reasonably available as certified by the employing
school district.
(3) The taxpayer makes charitable donations including, but not
limited to, classroom materials, resources, equipment, and
facilities.
(f) The maximum amount allowable as a credit to the taxpayer shall
be based on ____ percent of the total amount of charitable
contributions to the school for that taxable year.
(g) In the case where the credit allowed by this section exceeds
the "net tax," the excess may be carried over to reduce the "net tax"
in the following year, and the succeeding seven years if necessary,
until the credit is exhausted.
SEC. 2. Section 23655 is added to the
Revenue and Taxation Code , to read:
23655. (a) For each taxable year beginning on or after January 1,
2010, there shall be allowed as a credit against the "tax," as
defined in Section 23036, an amount equal to ____ percent of the
amount paid or incurred during the taxable year for qualified
expenses in connection with lending a qualified employee to a public
school or vocational institution for the purpose of teaching
mathematics or science.
(b) For purposes of this section:
(1) "Qualified expenses" means both of the following:
(A) Amounts paid or incurred by the taxpayer with respect to
expenses incurred by or on behalf of a taxpayer's employee for the
amount of compensated hours utilized for lending a qualified employee
to a public school or vocational institution for the purpose of
teaching mathematics or science.
(B) Expenses paid or incurred by the taxpayer for the wages of a
qualified employee, to the extent those wages are allocable to
teaching.
(2) "Qualified employee" means an employee whose employment
specialty includes mathematics or science.
(3) "Public school" means any high school in this state that is a
part of a public school district.
(4) "Mathematics" means instruction designed to develop fluency in
basic computational skills and an understanding of mathematical
concepts and mathematical reasoning and problem solving, including,
but not limited to, number sense, algebraic functions, geometry and
other measurement functions, statistics, data analysis, probability
analysis, and quantitative concepts. "Mathematics" includes, but is
not limited to, courses in algebra I, algebra II, linear algebra,
calculus, geometry, trigonometry, mathematical analysis, probability
and statistics, and advanced probability and statistics.
(5) "Science" means instruction designed to develop skills and
procedures for the systematic pursuit of knowledge that includes, but
is not limited to, problem solving and recognition, the collection
of data through observation and experiment, and the formulation and
testing of hypotheses. "Science" includes, but is not limited to,
courses in biology, life science, physical science, physics,
chemistry, geoscience, health science, and computer science.
(c) A credit shall be allowed under this section only if a public
school issues a service record to the taxpayer certifying receipt of
the teaching services and compliance with the requirements of
subdivision (e). That service record shall contain the employee's
name, dates of teaching service, number of teaching hours,
verification of the employee's eminence credential, or eligibility
for the issuance thereof, a copy of the school district's written
determination that no credentialed teacher was reasonably available,
and a verification signature from an authorized agent or designee of
the high school.
(d) No deduction may be allowed to a taxpayer for that amount of
expenses for which a credit is allowed to that taxpayer under this
section.
(e) No credit may be allowed under this section with respect to
the lending of a qualified employee to a high school unless all of
the following apply:
(1) The employee has been issued, or is eligible for the issuance
of, an eminence credential pursuant to Section 44262 of the Education
Code, as certified by the employing school district.
(2) The employee has filled a vacant teaching position for which
the school district has determined in writing that no teacher
possessing a valid credential or authorization to teach mathematics
or science was reasonably available as certified by the employing
school district.
(3) The taxpayer makes charitable donations including, but not
limited to, classroom materials, resources, equipment, and
facilities.
(f) The maximum amount allowable as a credit to the taxpayer shall
be based on ____ percent of the total amount of charitable
contributions to the school for that taxable year.
(g) In the case where the credit allowed by this section exceeds
the "tax," the excess may be carried over to reduce the "tax" in the
following year, and the succeeding seven years if necessary, until
the credit is exhausted.
SEC. 3. This act provides for a tax levy within
the meaning of Article IV of the Constitution and shall go into
immediate effect.
SECTION 1. It is the intent of the Legislature
to enact legislation that would encourage school districts to include
solar energy in their projects for the modernization and new
construction of school facilities.