BILL NUMBER: AB 2517	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  MAY 7, 2014
	AMENDED IN ASSEMBLY  APRIL 1, 2014

INTRODUCED BY   Assembly Member Daly
   (Coauthors: Assembly Members Brown and Fox)
   (Coauthor: Senator Hueso)

                        FEBRUARY 21, 2014

   An act to amend Section 7069 of the Government Code, relating to
taxation  , and declaring the urgency thereof, to take effect
immediately  .



	LEGISLATIVE COUNSEL'S DIGEST


   AB 2517, as amended, Daly. Economic development: taxation:
credits: certifications.
   The Personal Income Tax Law and the Corporation Tax Law authorize
various credits against the taxes imposed by those laws, including a
hiring credit for qualified taxpayers who hire qualified employees,
as defined, within enterprise zones and local agency military base
recovery areas, subject to specified criteria and requirements. Those
laws require that a taxpayer obtain a certification from the
Employment Development Department, as permitted by federal law, the
local county or city Job Training Partnership Act administrative
entity, the local county GAIN office or social services agency, or
the local government administering a specified area or zone that
provides that a qualified employee meets the specified eligibility
requirements. Existing law authorizes any local entity formerly
authorized to issue a certification that provides that a qualified
employee, qualified disadvantaged individual, or qualified displaced
employee meets specified eligibility requirements, to continue to
accept applications for certification and to issue the certifications
up to but no later than January 1, 2015.
   This bill would instead  provide for  
authorize  those local entities to continue to accept
applications for the certification up to but no later than January 1,
2015, and would  remove the provision that local entities
issue the certifications up to but no later than January 1, 2015.
  provide that a local entity has until January 1, 2016,
to issue the certifications.  
   This bill would declare that it is to take effect immediately as
an urgency statute. 
   Vote:  majority   2/3  . Appropriation:
no. Fiscal committee: no. State-mandated local program: no.


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

  SECTION 1.  Section 7069 of the Government Code is amended to read:

   7069.  Notwithstanding the repeal of Chapter 12.8 (commencing with
Section 7070), Chapter 12.93 (commencing with Section 7097), and
Chapter 12.97 (commencing with Section 7105) of the Government Code
by Chapter 69 of the Statutes of 2013, a local entity formerly
authorized by one or more of those chapters of the Government Code to
issue a certification that provides that a qualified employee,
qualified disadvantaged individual, or qualified displaced employee
meets the specified eligibility requirements under Section 17053.34,
17053.46, 17053.47, 17053.74, 23622.7, 23622.8, 23634, or 23646 of
the Revenue and Taxation Code  shall   may 
continue to accept applications for the certification up to but no
later than January 1, 2015.  A local entity shall have until
January 1, 2016, to issue the certifications. 
   SEC. 2.    This act is an urgency statute necessary
for the immediate preservation of the public peace, health, or safety
within the meaning of Article IV of the Constitution and shall go
into immediate effect. The facts constituting the necessity are:
 
   In order to extend the deadline to ensure that taxpayers can
timely obtain certifications from local entities for purposes of
income tax hiring credits for employees hired within enterprise zones
and local agency military base recovery areas, it is necessary that
this act take immediate effect.