AB 877,
as amended, Bocanegra. begin deleteDirect recording electronic voting systems. end deletebegin insertIncome and Corporation taxes: denial of deduction: owner fine or penalty.end insert
The Personal Income Tax Law and the Corporation Tax Law allow various deductions in computing the income that is subject to the taxes imposed by those laws. Both laws allow a deduction for ordinary and necessary business expenses, including a deduction for amounts paid or incurred for specified types of fines or penalties.
end insertbegin insertThis bill, for taxable years beginning on or after January 1, 2014, would disallow, under both laws, a deduction for the amount of any fine or penalty paid or incurred by an owner of all or part of a professional sports franchise where that fine or penalty is assessed or imposed by the professional sports league that includes that franchise.
end insertbegin insertThis bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIII A of the California Constitution, and thus would require for passage the approval of 2⁄3 of the membership of each house of the Legislature.
end insertbegin insertThis bill would take effect immediately as a tax levy.
end insertExisting law prohibits the Secretary of State from approving, and prohibits a city or county from contracting for or purchasing, a direct recording electronic voting system, defined as a voting system that records a vote electronically and does not require or permit the voter to record his or her vote directly onto a tangible ballot. Existing law defines the term “voter verified paper audit trail” as a component of a direct recording electronic voting system that prints a contemporaneous paper record copy of each electronic ballot and allows each voter to confirm his or her selections before the voter casts his or her ballot.
end deleteThis bill would revise the definition of “voter verified paper audit trail” to instead mean a component of a direct recording electronic voting system that prints a synchronous paper record facsimile of each electronic ballot and allows each voter to confirm his or her selections before the voter casts his or her ballot.
end deleteVote: begin deletemajority end deletebegin insert2⁄3end insert.
Appropriation: no.
Fiscal committee: begin deleteno end deletebegin insertyesend insert.
State-mandated local program: no.
The people of the State of California do enact as follows:
begin insertSection 17228 is added to the end insertbegin insertRevenue and
2Taxation Codeend insertbegin insert, to read:end insert
For taxable years beginning on or after January 1,
42014, a deduction shall not be allowed for the amount of any fine
5or penalty paid or incurred by an owner of all or part of a
6professional sports franchise, where that fine or penalty is assessed
7or imposed by the professional sports league that includes that
8franchise.
begin insertSection 24343.8 is added to the end insertbegin insertRevenue and Taxation
10Codeend insertbegin insert, to read:end insert
For taxable years beginning on or after January 1,
122014, a deduction shall not be allowed for the amount of any fine
13or penalty paid or incurred by an owner of all or part of a
14professional sports franchise, where that fine or penalty is assessed
15or imposed by the professional sports league that includes that
16franchise.
This act provides for a tax levy within the meaning of
18Article IV of the Constitution and shall go into immediate effect.
Section 19271 of the Elections Code, as amended
2by Section 67 of Chapter 602 of the Statutes of 2013, is amended
3to read:
As used in this article:
5(a) “Accessible” means that the information provided on the
6paper record copy from the voter verified paper audit trail
7mechanism is provided or conveyed to voters via both a visual and
8a nonvisual method, such as through an audio component.
9(b) “Direct recording electronic voting system” means a voting
10system that records a vote electronically and does not require or
11permit the voter to record his or her vote directly onto a tangible
12ballot.
13(c) “Voter verified paper audit trail” means a component of a
14direct recording electronic voting system that prints a
synchronous
15paper record facsimile of each electronic ballot and allows each
16voter to confirm his or her selections before the voter casts his or
17her ballot.
18(d) “Federal qualification” means the system has been certified,
19if applicable, by means of qualification testing by a nationally
20recognized test laboratory and has met or exceeded the minimum
21requirements set forth in the Performance and Text Standards for
22Punch Card, Mark Sense, and Direct Recording Electronic Voting
23Systems, or in any successor voluntary standard document,
24developed and promulgated by the Federal Election Commission,
25the Election Assistance Commission, or the National Institute of
26Standards and Technology.
27(e) “Paper record copy” means an auditable document printed
28by a voter verified paper audit trail component that corresponds
29to the voter’s electronic vote and lists the contests on the ballot
30and the voter’s selections for those contests. A paper record copy
31is not a ballot.
32(f) “Parallel monitoring” means the testing of a randomly
33selected sampling of voting equipment on election day designed
34to simulate actual election conditions to confirm that the system
35is registering votes accurately.
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