BILL NUMBER: SB 888	AMENDED
	BILL TEXT

	AMENDED IN SENATE  APRIL 12, 2010

INTRODUCED BY   Senator Yee

                        JANUARY 20, 2010

    An act to amend Section 23501 of the Revenue and Taxation
Code, relating to taxation.   An act to amend Sections
111222 and 111223 of, to amend the heading of Article 14 (commencing
with Section 111222) of Chapter 5 of Part 5 of Division  
104 of, and to add Section 114429.5 to, the Health and Safety Code,
relating to food safety. 



	LEGISLATIVE COUNSEL'S DIGEST


   SB 888, as amended, Yee.  Corporation income tax.
  Food safety: Asian rice based noodles.  
   Existing law, the Sherman Food, Drug, and Cosmetic Law, contains
various provisions regarding the packaging, labeling, and advertising
of food, drugs, and cosmetics. A violation of any of these
provisions is punishable as a misdemeanor.  
   This bill would require all manufacturers of Asian rice based
noodles to place labels on the Asian rice based noodles that indicate
the date of manufacture and to include a warning that the Asian rice
based noodles must be consumed within 8 hours of manufacture. 

   Existing law, the California Retail Food Code, establishes uniform
health and sanitation standards for retail food facilities, as
defined. The law requires the State Department of Public Health to
adopt regulations to implement and administer those provisions, and
delegates primary enforcement duties to local health agencies. A
violation of any of these provisions is punishable as a misdemeanor.
 
   This bill would permit the sale of Asian rice based noodles, as
defined, that have been at room temperature for no more than 8 hours
and would prohibit the sale of Asian rice based noodles unless they
are labeled according to the requirements of this bill.  
   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 Corporation Tax Law imposes a corporation income tax at a rate
of 8.84% upon a corporation's net income, as specified. 

   This bill would make a technical, nonsubstantive change to those
provisions. 
   Vote: majority. Appropriation: no. Fiscal committee:  no
  yes  . State-mandated local program:  no
  yes  .


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

   SECTION 1.    The heading of Article 14 (commencing
with Section 111222) of Chapter 5 of Part 5 of Division 104 of the
  Health and Safety Code   is amended to read:


      Article 14.   Asian Rice Noodles and  Korean Rice
Cakes


   SEC. 2.    Section 111222 of the   Health
and Safety Code   is amended to read: 
   111222.  For purposes of this article  , a "Korean
  the following definitions shall apply:  
   (a) "Asian rice based noodle" is defined as a confection that
contains rice powder, water, wheat starch, and vegetable cooking oil.
The ingredient shall not include any animal fats or any other
products derived from animals. An Asian rice based noodle is prepared
by using a traditional method that includes cooking by steaming at
not less than 130 degrees Fahrenheit, for not less than four minutes.

    (b)     "Korean  rice cake" is defined
as a confection that contains rice powder, salt, sugar, various
edible seeds, oil, dried beans, nuts, dried fruits, and dried
pumpkin. The ingredients may not include any animal fats or any other
products derived from animals. A Korean rice cake is prepared by
using a traditional Korean method that includes cooking by steaming
at not less than 275 degrees Fahrenheit, for not less than five
minutes, nor more than 15 minutes.
   SEC. 3.    Section 111223 of the   Health
and Safety Code   is amended to read: 
   111223.   All   (a)     All
manufacturers of Asian rice based noodles shall place a label on the
packaging of Asian rice based noodles that indicates the date and
time of manufacture and includes a statement that the Asian rice
based noodles must be consumed within eight hours of manufacture.

    (b)     All  manufacturers of Korean
rice cakes shall place a label issued by the Korean Rice Cake
Association Corporation on the Korean rice cake that indicates the
date of manufacture. The Korean rice cakes label shall include a
statement that the rice cake must be consumed within one day of
manufacture.
   SEC. 4.    Section 114429.5 is added to the 
 Health and Safety Code   , to read:  
   114429.5.  (a) Notwithstanding Sections 113996 and 114343 and if
permitted by federal law, a food facility may sell Asian rice based
noodles that have been at room temperature for no more than eight
hours.
   (b) At the end of the operating day, Asian rice based noodles that
have been at room temperature for no more than eight hours shall be
destroyed in a manner approved by the enforcement agency.
   (c) For purposes of this section, an "Asian rice based noodle" is
defined as a confection that contains rice powder, water, wheat
starch, and vegetable cooking oil. The ingredients shall not include
any animal fats or any other products derived from animals. An Asian
rice based noodle is prepared by using a traditional method that
includes cooking by steaming at not less than 130 degrees Fahrenheit,
for not less than four minutes.
   (d) All manufacturers of Asian rice based noodles shall place a
label on the Asian rice based noodle as prescribed by Section 111223.

   SEC. 5.    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.  
  SECTION 1.    Section 23501 of the Revenue and
Taxation Code is amended to read:
   23501.  (a) There shall be imposed upon each corporation, other
than a bank, for each taxable year, a tax at the rate of 7.6 percent
upon its net income derived from sources within this state on or
after January 1, 1937, other than income for any period for which the
corporation is subject to taxation under Chapter 2 (commencing with
Section 23101), according to or measured by its net income.
   (b) For calendar or fiscal years ending after June 30, 1973, the
rate of tax shall be 9 percent instead of 7.6 percent as provided by
subdivision (a).
   (c) For calendar or fiscal years ending after December 31, 1979,
the rate of tax shall be the rate specified for those years by
Section 23151.