Amended in Assembly August 28, 2013

Senate BillNo. 100


Introduced by Committee on Budget and Fiscal Review

January 10, 2013


begin delete An act relating to the Budget Act of 2013.end deletebegin insert 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.end insert

LEGISLATIVE COUNSEL’S DIGEST

SB 100, as amended, Committee on Budget and Fiscal Review. begin deleteBudget Act of 2013. end deletebegin insertPublic finance.end insert

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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.

end insert
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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.

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By expanding the scope of an existing crime, this bill would impose a state-mandated local program.

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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.

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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.

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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.

end insert
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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.

end insert
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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.

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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.

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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.

end insert
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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.

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This bill would make clarifying changes to those provisions.

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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.

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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.

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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.

end insert
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This bill would extend the duration of the compact until January 1, 2016.

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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.

end insert
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This bill would provide that no reimbursement is required by this act for a specified reason.

end insert
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The bill would appropriate $1,000 from the General Fund to the Department of Corrections and Rehabilitation for administration.

end insert
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This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.

end insert
begin delete

This bill would express the intent of the Legislature to enact statutory changes relating to the Budget Act of 2013.

end delete

Vote: majority. Appropriation: begin deleteno end deletebegin insertyesend insert. Fiscal committee: begin deleteno end deletebegin insertyesend insert. State-mandated local program: begin deleteno end deletebegin insertyesend insert.

The people of the State of California do enact as follows:

P4    1begin insert

begin insertSECTION 1.end insert  

end insert

begin insertSection 1091 of the end insertbegin insertGovernment Codeend insertbegin insert is amended
2to read:end insert

3

1091.  

(a) An officer shall not be deemed to be interested in a
4contract entered into by a body or board of which the officer is a
5member within the meaning of this article if the officer has only
6a remote interest in the contract and if the fact of that interest is
7disclosed to the body or board of which the officer is a member
8and noted in its official records, and thereafter the body or board
9authorizes, approves, or ratifies the contract in good faith by a vote
10of its membership sufficient for the purpose without counting the
11vote or votes of the officer or member with the remote interest.

12(b) As used in this article, “remote interest” means any of the
13following:

14(1) That of an officer or employee of a nonprofit entity exempt
15from taxation pursuant to Section 501(c)(3) of the Internal Revenue
16Code (26 U.S.C. Sec. 501(c)(3))begin insert, pursuant to Section 501(c)(5) of
17the Internal Revenue Code (26 U.S.C. Sec. 501(c)(5)),end insert
or a
18nonprofit corporation, except as provided in paragraph (8) of
19subdivision (a) of Section 1091.5.

20(2) That of an employee or agent of the contracting party, if the
21contracting party has 10 or more other employees and if the officer
P5    1was an employee or agent of that contracting party for at least three
2years prior to the officer initially accepting his or her office and
3the officer owns less than 3 percent of the shares of stock of the
4contracting party; and the employee or agent is not an officer or
5director of the contracting party and did not directly participate in
6formulating the bid of the contracting party.

7For purposes of this paragraph, time of employment with the
8contracting party by the officer shall be counted in computing the
9three-year period specified in this paragraph even though the
10contracting party has been converted from one form of business
11organization to a different form of business organization within
12three years of the initial taking of office by the officer. Time of
13employment in that case shall be counted only if, after the transfer
14or change in organization, the real or ultimate ownership of the
15contracting party is the same or substantially similar to that which
16existed before the transfer or change in organization. For purposes
17of this paragraph, stockholders, bondholders, partners, or other
18persons holding an interest in the contracting party are regarded
19as having the “real or ultimate ownership” of the contracting party.

20(3) That of an employee or agent of the contracting party, if all
21of the following conditions are met:

22(A) The agency of which the person is an officer is a local public
23agency located in a county with a population of less than 4,000,000.

24(B) The contract is competitively bid and is not for personal
25services.

26(C) The employee or agent is not in a primary management
27capacity with the contracting party, is not an officer or director of
28the contracting party, and holds no ownership interest in the
29contracting party.

30(D) The contracting party has 10 or more other employees.

31(E) The employee or agent did not directly participate in
32formulating the bid of the contracting party.

33(F) The contracting party is the lowest responsible bidder.

34(4) That of a parent in the earnings of his or her minor child for
35personal services.

36(5) That of a landlord or tenant of the contracting party.

37(6) That of an attorney of the contracting party or that of an
38owner, officer, employee, or agent of a firm that renders, or has
39rendered, service to the contracting party in the capacity of
40stockbroker, insurance agent, insurance broker, real estate agent,
P6    1or real estate broker, if these individuals have not received and
2will not receive remuneration, consideration, or a commission as
3a result of the contract and if these individuals have an ownership
4interest of 10 percent or more in the law practice or firm, stock
5brokerage firm, insurance firm, or real estate firm.

6(7) That of a member of a nonprofit corporation formed under
7the Food and Agricultural Code or a nonprofit corporation formed
8under the Corporations Code for the sole purpose of engaging in
9the merchandising of agricultural products or the supplying of
10water.

11(8) That of a supplier of goods or services when those goods or
12services have been supplied to the contracting party by the officer
13for at least five years prior to his or her election or appointment
14to office.

15(9) That of a person subject to the provisions of Section 1090
16in any contract or agreement entered into pursuant to the provisions
17of the California Land Conservation Act of 1965.

18(10) Except as provided in subdivision (b) of Section 1091.5,
19that of a director of, or a person having an ownership interest of,
2010 percent or more in a bank, bank holding company, or savings
21and loan association with which a party to the contract has a
22relationship of borrower or depositor, debtor or creditor.

23(11) That of an engineer, geologist, or architect employed by a
24consulting engineering or architectural firm. This paragraph applies
25only to an employee of a consulting firm who does not serve in a
26primary management capacity, and does not apply to an officer or
27director of a consulting firm.

28(12) That of an elected officer otherwise subject to Section 1090,
29in any housing assistance payment contract entered into pursuant
30to Section 8 of the United States Housing Act of 1937 (42 U.S.C.
31Sec. 1437f) as amended, provided that the housing assistance
32payment contract was in existence before Section 1090 became
33applicable to the officer and will be renewed or extended only as
34to the existing tenant, or, in a jurisdiction in which the rental
35vacancy rate is less than 5 percent, as to new tenants in a unit
36previously under a Section 8 contract. This section applies to any
37person who became a public official on or after November 1, 1986.

38(13) That of a person receiving salary, per diem, or
39reimbursement for expenses from a government entity.

P7    1(14) That of a person owning less than 3 percent of the shares
2of a contracting party that is a for-profit corporation, provided that
3the ownership of the shares derived from the person’s employment
4with that corporation.

5(15) That of a party to litigation involving the body or board of
6which the officer is a member in connection with an agreement in
7which all of the following apply:

8(A) The agreement is entered into as part of a settlement of
9 litigation in which the body or board is represented by legal
10counsel.

11(B) After a review of the merits of the agreement and other
12relevant facts and circumstances, a court of competent jurisdiction
13finds that the agreement serves the public interest.

14(C) The interested member has recused himself or herself from
15all participation, direct or indirect, in the making of the agreement
16on behalf of the body or board.

17(16) That of a person who is an officer or employee of an
18investor-owned utility that is regulated by the Public Utilities
19Commission with respect to a contract between the investor-owned
20utility and a state, county, district, judicial district, or city body or
21board of which the person is a member, if the contract requires the
22investor-owned utility to provide energy efficiency rebates or other
23type of program to encourage energy efficiency that benefits the
24public when all of the following apply:

25(A) The contract is funded by utility consumers pursuant to
26regulations of the Public Utilities Commission.

27(B) The contract provides no individual benefit to the person
28that is not also provided to the public, and the investor-owned
29utility receives no direct financial profit from the contract.

30(C) The person has recused himself or herself from all
31participation in making the contract on behalf of the state, county,
32district, judicial district, or city body or board of which he or she
33is a member.

34(D) The contract implements a program authorized by the Public
35Utilities Commission.

36(c) This section is not applicable to any officer interested in a
37contract who influences or attempts to influence another member
38of the body or board of which he or she is a member to enter into
39the contract.

P8    1(d) The willful failure of an officer to disclose the fact of his or
2her interest in a contract pursuant to this section is punishable as
3provided in Section 1097. That violation does not void the contract
4unless the contracting party had knowledge of the fact of the remote
5interest of the officer at the time the contract was executed.

6begin insert

begin insertSEC. 2.end insert  

end insert

begin insertSection 13073.5 of the end insertbegin insertGovernment Codeend insertbegin insert is amended
7to read:end insert

8

13073.5.  

The Legislature finds and declares that: (1) population
9size and distribution patterns in California exert a major influence
10on the physical, social, and economic structure of the state and on
11the quality of the environment generally; (2) sound and current
12data and methods to estimate population trends are necessary to
13enable state, regional, and local agencies to plan and function
14properly; and (3) there is a critical need for a proper study of the
15implications of present and future population trends in order that
16state, regional, and local agencies might develop or reexamine
17policies and actions based thereon.

18The Population Research Unit shall:

19(a) Develop basic demographic data and statistical compilations,
20which may include a current population survey and a mid-decade
21census.

22(b) Design and test methods of research and data collection.

23(c) Conduct local population estimates as required by law.

24(d) Validate all official census data and population statistics.

25(e) Analyze and prepare projections of enrollments in public
26schools, colleges, and universities.

27(f) Analyze governmental records to establish characteristics
28of migration and distribution.

29(g) Publish annual estimates of the population of the state and
30its composition.

31(h) Prepare short- and long-range projections of population and
32its composition.

33(i) Provide advisory services to state agencies and other levels
34of government.

35(j) Evaluate and recommend data requirements for determining
36population and population growth.

37(k) Analyze the demographic features of the causes and
38consequences of patterns of natural increase or decrease, migration,
39and population concentration within the state.

P9    1(l) Assess the need for population data required for determining
2the allocation of federal, state, and other subvention revenues.

3(m) Request and obtain from any department, division,
4commission, or other agency of the state all assistance and
5information to enable the unit to effectively carry out the provisions
6of this section.

7(n) Cooperate with the Office of Planning and Research with
8respect to functions involving mutual areas of concern relating to
9demography and state planning.

10(o) Enter into agreements to carry out the purposes of this
11section, including the application for and acceptance of federal
12funds or private foundation grants for demographic studies.

13(p) Act as primary state government liaison with the Census
14Bureau, United States Department of Commerce, in the acquisition
15and distribution of census data and related documentation to state
16agencies.

17(q) Administer, with other agencies, a State Census Data Center
18which will be responsible for acquiring decennial and other census
19data from the Bureau of the Census, and for providing necessary
20information to the Legislature and to the executive branch and for
21seeking to ensure the availability of census information to local
22governments. The unit and the Office of Planning and Research
23shall be responsible for designating subcenters of the State Census
24Data Center as needed. The unit will provide materials to
25subcenters of the State Census Data Center, will coordinate the
26efforts of the subcenters to avoid duplication and may consult in
27the design of standard reports to be offered by the center and its
28subcenters.

begin delete

29(r®)

end delete

30begin insert(r)end insert Coordinate with the Office of Planning and Research
31Environmental Data Center for the purposes of ensuring
32consistency and compatibility of data products, improving public
33access to data, ensuring the consistent interpretation of data, and
34avoiding duplication of functions.

35(s) (1) Determine those census tracts that are to be designated
36census tracts based on data from the five-year American
37Community Survey (ACS). The census tracts that are within the
38highest quartile for both civilian unemployment and poverty
39statistics, as determined in paragraphs (2) and (3), shall be
40determined to be designated census tracts as described in paragraph
P10   1(7) of subdivision (b) of Section 17053.73, and paragraph (7) of
2subdivision (b) of Section 23626 of the Revenue and Taxation
3Code.

4(2) To determine the census tracts that are within the highest
5quartile of census tracts with the highest civilian unemployment,
6the census tracts shall be sorted by the respective civilian
7unemployment rate of each in ascending order, or from the lowest
8(0 percent) to the highest (100 percent) according to the following:

9(A) Census tracts without a civilian labor force shall be
10excluded.

11(B) After ordering the census tracts by the civilian
12unemployment rate of each, the census tracts shall be divided into
13four equal groups or quartiles as follows:

14(i) The first quartile shall represent the lowest fourth of the
15census tractsbegin delete (1 percent to less than 26 percent)end deletebegin insert (the lowest 25
16percent, inclusive)end insert
.

17(ii) The second quartile shall represent the second fourthbegin delete (26
18percent to less than 51 percent)end delete
begin insert (tracts greater than 25 percent up
19to 50 percent, inclusive)end insert
.

20(iii) The third quartile shall represent the third fourthbegin delete (51 percent
21to less than 76 percent)end delete
begin insert (tracts greater than 50 percent up to 75
22percent, inclusive)end insert
.

23(iv) The fourth quartile shall represent the fourth fourthbegin delete (76
24percentend delete
begin insert (tracts greater than 75 percent upend insert to 100 percent,
25inclusive).

26(C) The last or highest quartile shall represent the top 25 percent
27of the census tracts with the highest civilian unemployment rates.

28(3) To determine the census tracts that are within the quartile
29of census tracts with the highest poverty, the census tracts shall
30be sorted by the respective percentage of population below poverty
31of each in ascending order, or from the lowest (0 percent) to the
32highest (100 percent) according to the following:

33(A) Consistent with poverty statistics in the ACS, which adhere
34to the standards specified by the federal Office of Management
35and Budget in Statistical Policy Directive 14, the poverty thresholds
36as specified by the United States Census Bureau shall be used to
37determine those individuals below poverty.

38(B) To determine those individuals below poverty, different
39thresholds, as specified by the United States Census Bureau, shall
P11   1be applied to families, people living alone, or people living with
2nonrelatives (unrelated individuals).

3(C) If a family’s total income is less than the dollar value of the
4appropriate threshold, then that family and every individual in it
5shall be considered to be below poverty.

6(D) If an unrelated individual’s total income is less than the
7appropriate threshold, then that individual shall be considered to
8be below poverty.

9(E) Poverty status shall be determined for all people except
10institutionalized people, people in military group quarters, people
11in college dormitories, and unrelated individuals under 15 years
12of age.

13(F) Census tracts that do not have a population for whom poverty
14status is determined shall be excluded.

15(G) After ordering the census tracts by the respective percent
16below poverty of each, the census tracts shall be divided into four
17equal quartiles as follows:

18(i) The first quartile shall represent the lowest fourth of the
19census tractsbegin delete (1 percent to less than 26 percent)end deletebegin insert (the lowest 25
20percent, inclusive)end insert
.

21(ii) The second quartile shall represent the second fourthbegin delete (26
22percent to less than 51 percent)end delete
begin insert (tracts greater than 25 percent up
23to 50 percent, inclusive)end insert
.

24(iii) The third quartile shall represent the third fourthbegin delete (51 percent
25to less than 76 percent)end delete
begin insert (tracts greater than 50 percent up to 75
26percent, inclusive)end insert
.

27(iv) The fourth quartile shall represent the fourth fourthbegin delete (76
28percentend delete
begin insert (tracts greater than 75 percent upend insert to 100 percent,
29inclusive).

30(H) The last or highest quartile shall represent the top 25 percent
31of the census tracts with the highest percentage of population below
32poverty.

begin delete

33(4) To determine the census tracts that are within the lowest
34quartile of census tracts with the lowest civilian unemployment
35and poverty, the census tracts shall be sorted by the respective
36civilian unemployment and poverty rates of each in ascending
37order, or from the lowest (0 percent) to the highest (100 percent)
38according to the following:

39(A) Census tracts without a civilian labor force are to be
40excluded.

P12   1(B) After ordering the census tracts by the civilian
2unemployment and poverty rates of each, the census tracts shall
3be divided into four equal groups or quartiles as follows:

4(i) The first quartile shall represent the lowest fourth of the
5census tracts (1 percent to less than 26 percent).

6(ii) The second quartile shall represent the second fourth (26
7percent to less than 51 percent).

8(iii) The third quartile shall represent the third fourth (51 percent
9to less than 76 percent).

10(iv) The fourth quartile shall represent the fourth fourth (76
11percent to 100 percent, inclusive).

12(C) The first or lowest quartile shall represent the bottom 25
13percent of the census tracts with the lowest civilian unemployment
14and poverty rates.

end delete
begin insert

15(t) (1) Determine those census tracts that are within the lowest
16quartile of census tracts with the lowest civilian unemployment
17and poverty based on data from the five-year ACS. The census
18tracts that are within the lowest quartile for both civilian
19unemployment and poverty statistics, as determined in paragraphs
20(2) and (3) of subdivision (s), shall be determined to be census
21tracts within the lowest quartile of census tracts with the lowest
22civilian unemployment and poverty, as applied in subparagraph
23(A) of paragraph (8) of subdivision (b) of Section 17053.73 and
24Section 23626 of the Revenue and Taxation Code.

end insert
begin insert

25(2) Based on the quartiles developed pursuant to paragraph (2)
26of subdivision (s), the first or lowest quartile shall represent the
27bottom 25 percent of the census tracts with the lowest civilian
28unemployment rates.

end insert
begin insert

29(3) Based on the quartiles developed pursuant to paragraph (3)
30of subdivision (s), the first or lowest quartile shall represent the
31bottom 25 percent of the census tracts with the lowest percentage
32of population below poverty.

end insert
33begin insert

begin insertSEC. 3.end insert  

end insert

begin insertSection 30061 of the end insertbegin insertGovernment Codeend insertbegin insert is amended to
34read:end insert

35

30061.  

(a) There shall be established in each county treasury
36a Supplemental Law Enforcement Services Account (SLESA), to
37receive all amounts allocated to a county for purposes of
38implementing this chapter.

39(b) In any fiscal year for which a county receives moneys to be
40expended for the implementation of this chapter, the county auditor
P13   1shall allocate the moneys in the county’s SLESA within 30 days
2of the deposit of those moneys into the fund. The moneys shall be
3allocated as follows:

4(1) Five and fifteen-hundredths percent to the county sheriff for
5county jail construction and operation. In the case of Madera,
6Napa, and Santa Clara Counties, this allocation shall be made to
7the county director or chief of corrections.

8(2) Five and fifteen-hundredths percent to the district attorney
9for criminal prosecution.

10(3) Thirty-nine and seven-tenths percent to the county and the
11cities within the county, and, in the case of San Mateo, Kern,
12Siskiyou, and Contra Costa Counties, also to the Broadmoor Police
13Protection District, the Bear Valley Community Services District,
14the Stallion Springs Community Services District, the Lake
15Shastina Community Services District, and the Kensington Police
16Protection and Community Services District, in accordance with
17the relative population of the cities within the county and the
18unincorporated area of the county, and the Broadmoor Police
19Protection District in the County of San Mateo, the Bear Valley
20Community Services District and the Stallion Springs Community
21Services District in Kern County, the Lake Shastina Community
22Services District in Siskiyou County, and the Kensington Police
23Protection and Community Services District in Contra Costa
24County, as specified in the most recent January estimate by the
25population research unit of the Department of Finance, and as
26adjusted to provide, except as provided in subdivision (j), a grant
27of at least one hundred thousand dollars ($100,000) to each law
28enforcement jurisdiction. For a newly incorporated city whose
29population estimate is not published by the Department of Finance,
30but that was incorporated prior to July 1 of the fiscal year in which
31an allocation from the SLESA is to be made, the city manager, or
32an appointee of the legislative body, if a city manager is not
33available, and the county administrative or executive officer shall
34prepare a joint notification to the Department of Finance and the
35county auditor with a population estimate reduction of the
36unincorporated area of the county equal to the population of the
37newly incorporated city by July 15, or within 15 days after the
38Budget Act is enacted, of the fiscal year in which an allocation
39from the SLESA is to be made. No person residing within the
40Broadmoor Police Protection District, the Bear Valley Community
P14   1Services District, the Stallion Springs Community Services District,
2the Lake Shastina Community Services District, or the Kensington
3Police Protection and Community Services District shall also be
4counted as residing within the unincorporated area of the County
5of San Mateo, Kern, Siskiyou, or Contra Costa, or within any city
6located within those counties. Except as provided in subdivision
7(j), the county auditor shall allocate a grant of at least one hundred
8thousand dollars ($100,000) to each law enforcement jurisdiction.
9Moneys allocated to the county pursuant to this subdivision shall
10be retained in the county SLESA, and moneys allocated to a city
11pursuant to this subdivision shall be deposited in an SLESA
12established in the city treasury.

13(4) Fifty percent to the county or city and county to implement
14a comprehensive multiagency juvenile justice plan as provided in
15this paragraph. The juvenile justice plan shall be developed by the
16local juvenile justice coordinating council in each county and city
17and county with the membership described in Section 749.22 of
18the Welfare and Institutions Code. If a plan has been previously
19approved by the Corrections Standards Authority or, commencing
20July 1, 2012, by the Board of State and Community Corrections,
21the plan shall be reviewed and modified annually by the council.
22The plan or modified plan shall be approved by the county board
23of supervisors, and in the case of a city and county, the plan shall
24also be approved by the mayor. The plan or modified plan shall
25be submitted to the Board of State and Community Corrections
26by May 1 of each year.

27(A) Juvenile justice plans shall include, but not be limited to,
28all of the following components:

29(i) An assessment of existing law enforcement, probation,
30education, mental health, health, social services, drug and alcohol,
31and youth services resources that specifically target at-risk
32juveniles, juvenile offenders, and their families.

33(ii) An identification and prioritization of the neighborhoods,
34schools, and other areas in the community that face a significant
35public safety risk from juvenile crime, such as gang activity,
36daylight burglary, late-night robbery, vandalism, truancy, controlled
37substances sales, firearm-related violence, and juvenile substance
38abuse and alcohol use.

39(iii) A local juvenile justice action strategy that provides for a
40continuum of responses to juvenile crime and delinquency and
P15   1demonstrates a collaborative and integrated approach for
2implementing a system of swift, certain, and graduated responses
3for at-risk youth and juvenile offenders.

4(iv) Programs identified in clause (iii) that are proposed to be
5funded pursuant to this subparagraph, including the projected
6amount of funding for each program.

7(B) Programs proposed to be funded shall satisfy all of the
8following requirements:

9(i) Be based on programs and approaches that have been
10demonstrated to be effective in reducing delinquency and
11addressing juvenile crime for any elements of response to juvenile
12crime and delinquency, including prevention, intervention,
13suppression, and incapacitation.

14(ii) Collaborate and integrate services of all the resources set
15forth in clause (i) of subparagraph (A), to the extent appropriate.

16(iii) Employ information sharing systems to ensure that county
17actions are fully coordinated, and designed to provide data for
18measuring the success of juvenile justice programs and strategies.

19(iv) Adopt goals related to the outcome measures that shall be
20used to determine the effectiveness of the local juvenile justice
21action strategy.

22(C) The plan shall also identify the specific objectives of the
23programs proposed for funding and specified outcome measures
24to determine the effectiveness of the programs and contain an
25accounting for all program participants, including those who do
26not complete the programs. Outcome measures of the programs
27proposed to be funded shall include, but not be limited to, all of
28the following:

29(i) The rate of juvenile arrests per 100,000 population.

30(ii) The rate of successful completion of probation.

31(iii) The rate of successful completion of restitution and
32court-ordered community service responsibilities.

33(iv) Arrest, incarceration, and probation violation rates of
34program participants.

35(v) Quantification of the annual per capita costs of the program.

36(D) The Board of State and Community Corrections shall review
37plans or modified plans submitted pursuant to this paragraph within
3830 days upon receipt of submitted or resubmitted plans or modified
39plans. The board shall approve only those plans or modified plans
40that fulfill the requirements of this paragraph, and shall advise a
P16   1submitting county or city and county immediately upon the
2approval of its plan or modified plan. The board shall offer, and
3provide, if requested, technical assistance to any county or city
4and county that submits a plan or modified plan not in compliance
5with the requirements of this paragraph. The SLESA shall only
6allocate funding pursuant to this paragraph upon notification from
7the board that a plan or modified plan has been approved.

8(E) To assess the effectiveness of programs funded pursuant to
9this paragraph using the program outcome criteria specified in
10subparagraph (C), the following periodic reports shall be submitted:

11(i) Each county or city and county shall report, beginning
12October 15, 2002, and annually each October 15 thereafter, to the
13county board of supervisors and the Board of State and Community
14Corrections, in a format specified by the board, on the programs
15funded pursuant to this chapter and program outcomes as specified
16in subparagraph (C).

17(ii) The Board of State and Community Corrections shall
18compile the local reports and, by March 15, 2003, and annually
19thereafter, make a report to the Governor and the Legislature on
20program expenditures within each county and city and county from
21the appropriation for the purposes of this paragraph, on the
22outcomes as specified in subparagraph (C) of the programs funded
23pursuant to this paragraph and the statewide effectiveness of the
24comprehensive multiagency juvenile justice plans.

25(c) Subject to subdivision (d), for each fiscal year in which the
26county, each city, the Broadmoor Police Protection District, the
27Bear Valley Community Services District, the Stallion Springs
28Community Services District, the Lake Shastina Community
29Services District, and the Kensington Police Protection and
30Community Services District receive moneys pursuant to paragraph
31(3) of subdivision (b), the county, each city, and each district
32specified in this subdivision shall appropriate those moneys in
33accordance with the following procedures:

34(1) In the case of the county, the county board of supervisors
35shall appropriate existing and anticipated moneys exclusively to
36provide frontline law enforcement services, other than those
37services specified in paragraphs (1) and (2) of subdivision (b), in
38the unincorporated areas of the county, in response to written
39requests submitted to the board by the county sheriff and the district
40attorney. Any request submitted pursuant to this paragraph shall
P17   1specify the frontline law enforcement needs of the requesting
2entity, and those personnel, equipment, and programs that are
3necessary to meet those needs.

4(2) In the case of a city, the city council shall appropriate
5existing and anticipated moneys exclusively to fund frontline
6municipal police services, in accordance with written requests
7submitted by the chief of police of that city or the chief
8administrator of the law enforcement agency that provides police
9services for that city.

10(3) In the case of the Broadmoor Police Protection District
11within the County of San Mateo, the Bear Valley Community
12Services District or the Stallion Springs Community Services
13District within Kern County, the Lake Shastina Community
14Services District within Siskiyou County, or the Kensington Police
15Protection and Community Services District within Contra Costa
16County, the legislative body of that special district shall appropriate
17existing and anticipated moneys exclusively to fund frontline
18municipal police services, in accordance with written requests
19submitted by the chief administrator of the law enforcement agency
20that provides police services for that special district.

21(d) For each fiscal year in which the county, a city, or the
22Broadmoor Police Protection District within the County of San
23Mateo, the Bear Valley Community Services District or the Stallion
24Springs Community Services District within Kern County, the
25Lake Shastina Community Services District within Siskiyou
26County, or the Kensington Police Protection and Community
27Services District within Contra Costa County receives any moneys
28pursuant to this chapter, in no event shall the governing body of
29any of those recipient agencies subsequently alter any previous,
30valid appropriation by that body, for that same fiscal year, of
31moneys allocated to the county or city pursuant to paragraph (3)
32of subdivision (b).

33(e) For the 2011-12 fiscal year, the Controller shall allocate
3423.54 percent of the amount deposited in the Local Law
35Enforcement Services Account in the Local Revenue Fund 2011
36for the purposes of paragraphs (1), (2), and (3) of subdivision (b),
37and shall allocate 23.54 percent for purposes of paragraph (4) of
38subdivision (b).

39(f) Commencing with the 2012-13 fiscal year,begin insert subsequent to
40the allocation described in subdivision (c) of Section 29552,end insert
the
P18   1Controller shall allocatebegin delete 21.86end deletebegin insert 23.54363596end insert percent of the
2begin insert remainingend insert amount deposited in the Enhancing Law Enforcement
3Activities Subaccount in the Local Revenue Fund 2011 for the
4purposes of paragraphs (1) to (3), inclusive, of subdivision (b),
5andbegin insert, subsequent to the allocation described in subdivision (c) of
6Section 29552,end insert
shall allocatebegin delete 21.86end deletebegin insert 23.54363596end insert percentbegin insert of the
7remaining amountend insert
for purposes of paragraph (4) of subdivision
8(b).

9(g) Commencing with the 2013-14 fiscal year,begin insert subsequent to
10the allocation described in subdivision (d) of Section 29552,end insert
the
11Controller shall allocatebegin insert 23.54363596 percent of the remaining
12amount deposited in the Enhancing Law Enforcement Activities
13Subaccount in the Local Revenue Fund 2011 for the purposes of
14paragraphs (1) to (3), inclusive, of subdivision (b), and, subsequent
15to the allocation described in subdivision (d) of Section 29552,
16shall allocate 23.54363596 percent of the remaining amount for
17purposes of paragraph (4) of subdivision (b). The Controller shall
18allocateend insert
funds in monthly installments to local jurisdictions for
19public safety in accordance with this section as annually calculated
20by the Director of Finance.

21(h) Funds received pursuant to subdivision (b) shall be expended
22or encumbered in accordance with this chapter no later than June
2330 of the following fiscal year. A local agency that has not met
24the requirement of this subdivision shall remit unspent SLESA
25moneys received after April 1, 2009, to the Controller for deposit
26in the Local Safety and Protection Account, after April 1, 2012,
27to the Local Law Enforcement Services Account, and after July
281, 2012, to the County Enhancing Law Enforcement Activities
29Subaccount.

30(i) In the 2010-11 fiscal year, if the fourth quarter revenue
31derived from fees imposed by subdivision (a) of Section 10752.2
32 of the Revenue and Taxation Code that are deposited in the General
33Fund and transferred to the Local Safety and Protection Account,
34and continuously appropriated to the Controller for allocation
35pursuant to this section, are insufficient to provide a minimum
36grant of one hundred thousand dollars ($100,000) to each law
37enforcement jurisdiction, the county auditor shall allocate the
38revenue proportionately, based on the allocation schedule in
39paragraph (3) of subdivision (b). The county auditor shall
40proportionately allocate, based on the allocation schedule in
P19   1paragraph (3) of subdivision (b), all revenues received after the
2distribution of the fourth quarter allocation attributable to these
3fees for which payment was due prior to July 1, 2011, until all
4minimum allocations are fulfilled, at which point all remaining
5revenue shall be distributed proportionately among the other
6jurisdictions.

7begin insert

begin insertSEC. 4.end insert  

end insert

begin insertSection 30070 of the end insertbegin insertGovernment Codeend insertbegin insert is amended to
8read:end insert

9

30070.  

(a) For the 2011-12 fiscal year, the program authorized
10by this chapter shall be funded from the Local Law Enforcement
11Services Account in the Local Revenue Fund 2011. The Controller
12shall, on a quarterly basis, beginning on October 1, 2011, allocate
134.07 percent of the moneys annually deposited in the Local Law
14Enforcement Services Account. Commencing with the 2012-13
15fiscal year, the program authorized by this chapter shall be funded
16from the Enhancing Law Enforcement Activities Subaccount in
17the Local Revenue Fund 2011.begin delete Theend deletebegin insert Subsequent to the allocation
18described in subdivision (c) of Section 29552, theend insert
Controller shall
19allocatebegin delete 3.78end deletebegin insert 4.06682787end insert percent of thebegin insert remainingend insert moneys annually
20deposited in the Enhancing Law Enforcement Activities
21Subaccount in the Local Revenue Fund 2011. Commencing with
22the 2013-14 fiscal year,begin delete fundsend deletebegin insert subsequent to the allocation
23described in subdivision (d) of Section 29552, the Controller shall
24allocate 4.06682787 percent of the remaining moneys annually
25deposited in the Enhancing Law Enforcement Activities Subaccount
26in the Local Revenue Fund 2011. Fundsend insert
shall be allocated in
27monthly installments to county sheriffs’ departments to enhance
28law enforcement efforts in the counties specified in paragraphs (1)
29to (37), inclusive, according to the following schedule:


30

 

(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%

P20  28

 

29(b) Funds allocated pursuant to this section shall be used to
30supplement rather than supplant existing law enforcement
31resources.

32(c) The funds allocated pursuant to this section may not be used
33for any video surveillance or monitoring of the general public.

34begin insert

begin insertSEC. 5.end insert  

end insert

begin insertSection 1231 of the end insertbegin insertPenal Codeend insertbegin insert is amended to read:end insert

35

1231.  

(a) Community corrections programs funded pursuant
36to this act shall identify and track specific outcome-based measures
37consistent with the goals of this act.

38(b) The Administrative Office of the Courts, in consultation
39with the Chief Probation Officers of California, shall specify and
P21   1define minimum required outcome-based measures, which shall
2include, but not be limited to, all of the following:

3(1) The percentage of persons subject to local supervision who
4are being supervised in accordance with evidence-based practices.

5(2) The percentage of state moneys expended for programs that
6are evidence based, and a descriptive list of all programs that are
7evidence based.

8(3) Specification of supervision policies, procedures, programs,
9and practices that were eliminated.

10(4) The percentage of persons subject to local supervision who
11successfully complete the period of supervision.

12(c) Each CPO receiving funding pursuant to Sections 1233 to
131233.6, inclusive, shall provide an annual written report to the
14Administrative Office of the Courts evaluating the effectiveness
15of the community corrections program, including, but not limited
16to, the data described in subdivision (b).

17(d) The Administrative Office of the Courts shall, in consultation
18with the CPO of each county and the Department of Corrections
19and Rehabilitation, provide a quarterly statistical report to the
20Department of Finance including, but not limited to, the following
21statistical information for each county:

22(1) The number of felony filings.

23(2) The number of felony convictions.

24(3) The number of felony convictions in which the defendant
25was sentenced to the state prison.

26(4) The number of felony convictions in which the defendant
27was granted probation.

28(5) The adult felon probation population.

29(6) The number of felons who had their probation revoked and
30were sent to prison for that revocation.

31(7) The number of adult felony probationers sent to state prison
32for a conviction of a new felony offense, including when probation
33was revoked or terminated.

34(8) The number of felons who had their probation revoked and
35were sent to county jail for that revocation.

36(9) The number of adult felony probationers sent to county jail
37for a conviction of a new felony offense, including when probation
38was revoked or terminated.

begin delete

39(10) The number of felons who would have been subject to the
40sentencing provisions contained in paragraph (5) of subdivision
P22   1(h) of Section 1170 if felony probation had not been granted,
2commencing January 1, 2012.

end delete
begin delete

3(11)

end delete

4begin insert(10)end insert The number of felons placed on postrelease community
5supervision, commencing January 1, 2012.

begin delete

6(12)

end delete

7begin insert(11)end insert The number of felons placed on mandatory supervision,
8commencing January 1, 2012.

begin delete

9(13)

end delete

10begin insert(12)end insert The mandatory supervision population, commencing
11January 1, 2012.

begin delete

12(14)

end delete

13begin insert(13)end insert The postrelease community supervision population,
14commencing January 1, 2012.

begin delete

15(15)

end delete

16begin insert(14)end insert The number of felons on postrelease community supervision
17sentenced to state prison for a conviction of a new felony offense,
18commencing January 1, 2012.

begin delete

19(16)

end delete

20begin insert(15)end insert The number of felons on mandatory supervision sentenced
21to state prison for a conviction of a new felony offense,
22commencing January 1, 2012.

begin delete

23(17)

end delete

24begin insert(16)end insert The number of felons who had their postrelease community
25supervision revoked and were sent to county jail for that revocation,
26commencing January 1, 2012.

begin delete

27(18)

end delete

28begin insert(17)end insert The number of felons on postrelease community supervision
29sentenced to county jail for a conviction of a new felony offense,
30including when postrelease community supervision was revoked
31or terminated, commencing January 1, 2012.

begin delete

32(19)

end delete

33begin insert(18)end insert The number of felons who had their mandatory supervision
34revoked and were sentenced to county jail for that revocation,
35commencing January 1, 2012.

begin delete

36(20)

end delete

37begin insert(19)end insert The number of felons on mandatory supervision sentenced
38to county jail for a conviction of a new felony offense, including
39when mandatory supervision was revoked or terminated,
40commencing January 1, 2012.

P23   1begin insert

begin insertSEC. 6.end insert  

end insert

begin insertSection 13821 of the end insertbegin insertPenal Codeend insertbegin insert is amended to read:end insert

2

13821.  

(a) For the 2011-12 fiscal year, the Controller shall
3allocate 9 percent of the amount deposited in the Local Law
4Enforcement Services Account in the Local Revenue Fund 2011
5to the California Emergency Management Agency. The Controller
6shall allocate these funds on a quarterly basis beginning on October
71. These funds shall be allocated by the Controller pursuant to a
8schedule provided by the California Emergency Management
9Agency which shall be developed according to the agency’s
10existing programmatic guidelines and the following percentages:

11(1) The California Multi-Jurisdictional Methamphetamine
12Enforcement Teams shall receive 47.52 percent in the 2011-12
13fiscal year.

14(2) The Multi-Agency Gang Enforcement Consortium shall
15receive 0.2 percent in the 2011-12 fiscal year.

16(3) The Sexual Assault Felony Enforcement Teams, authorized
17by Section 13887, shall receive 12.48 percent in the 2011-12 fiscal
18year.

19(4) The High Technology Theft Apprehension and Prosecution
20Program, authorized by Section 13848.2, shall receive 26.83
21percent in the 2011-12 fiscal year.

22(5) The Gang Violence Suppression Program authorized by
23Section 13826.1, shall receive 3.91 percent in the 2011-12 fiscal
24year.

25(6) The Central Valley and Central Coast Rural Crime
26Prevention Programs, authorized by Sections 14170 and 14180,
27shall receive 9.06 percent in the 2011-12 fiscal year.

28(b) For the 2011-12 fiscal year, the California Emergency
29Management Agency may be reimbursed up to five hundred eleven
30thousand dollars ($511,000) from the funds allocated in subdivision
31(a) for program administrative costs.

32(c) Commencing with the 2012-13 fiscal year,begin insert subsequent to
33the allocation described in subdivision (c) of Section 29552 of the
34Government Code, and commencing with the 2013-end insert
begin insert14 fiscal year,
35subsequent to the allocation described in subdivision (d) of Section
3629552 of the Government Code,end insert
the Controller shall allocatebegin delete 8.35end delete
37begin insert 8.99758189end insert percent of thebegin insert remainingend insert amount deposited in the
38Enhancing Law Enforcement Activities Subaccount in the Local
39Revenue Fund 2011 and shall distribute the moneys as follows:

P24   1(1) Commencing with the 2012-13 fiscal year, the California
2Multi-Jurisdictional Methamphetamine Enforcement Teams shall
3receivebegin delete 47.52end deletebegin insert 47.52015636end insert percent and shall be allocated by the
4Controller according to the following schedule:


5

 

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 County

8.9364%

San Diego County

2.5510%

San Francisco County

1.0034%

San Joaquin County

4.6394%

San Luis Obispo County

1.3483%

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%

P25  26322526P25  34141531328212234351516P25  30

 

27(2) Commencing with the 2013-14 fiscal year, the California
28Multi-Jurisdictional Methamphetamine Enforcement Teams shall
29receivebegin delete 47.52end deletebegin insert 47.52015636end insert percent and shall be allocated in
30monthly installments by the Controller according to the following
31schedule:

 

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 County

8.9364%

San Diego County

2.5510%

San Francisco County

1.0034%

San Joaquin County

4.6394%

San Luis Obispo County

1.3483%

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%

2526P25  34141531328212234351516P25  30

 

14(3) Commencing with the 2012-13 fiscal year, the Multi-Agency
15Gang Enforcement Consortium shall receivebegin delete 0.2end deletebegin insert 0.19545566end insert
16 percent and shall be allocated by the Controller to Fresno County.

17(4) Commencing with the 2013-14 fiscal year, the Multi-Agency
18Gang Enforcement Consortium shall receivebegin delete 0.2end deletebegin insert 0.19545566end insert
19 percent and shall be allocated in monthly installments by the
20Controller to Fresno County.

21(5) Commencing with the 2012-13 fiscal year, the Sexual
22Assault Felony Enforcement Teams, authorized by Section 13887,
23shall receivebegin delete 12.48end deletebegin insert 12.48473003end insert percent and shall be allocated by
24the Controller according to the following schedule:

 

Los Angeles County

21.0294%

Riverside County

12.8778%

Sacramento County

14.0198%

San Luis Obispo County

12.0168%

Santa Clara County

17.0238%

Shasta County

12.0168%

Tulare County

11.0156%

P25  34141531328212234351516P25  30

 

35(6) Commencing with the 2013-14 fiscal year, the Sexual
36Assault Felony Enforcement Teams, authorized by Section 13887,
37shall receivebegin delete 12.48end deletebegin insert 12.48473003end insert percent and shall be allocated by the Controller in monthly installments according to the following schedule:

 

Los Angeles County

21.0294%

Riverside County

12.8778%

Sacramento County

14.0198%

San Luis Obispo County

12.0168%

Santa Clara County

17.0238%

Shasta County

12.0168%

Tulare County

11.0156%

141531328212234351516P25  30

 

P28   9(7) Commencing with the 2012-13 fiscal year, the High
10Technology Theft Apprehension and Prosecution Program,
11authorized by Section 13848.2, shall receivebegin delete 26.83end deletebegin insert 26.82628879end insert
12 percent and shall be allocated by the Controller according to the
13following schedule:

 

Los Angeles County

18.25%

Marin County

18.25%

Marin County, for use by the Department of Justice in implementing subdivision (b) of Section 13848.4

7.00%

Marin County, for use by the California District Attorneys Association in implementing subdivision (b) of Section 13848.4

1.75%

Sacramento County

18.25%

San Diego County

18.25%

Santa Clara County

18.25%

31328212234351516P25  30

 

26(8) Commencing with the 2013-14 fiscal year, the High
27Technology Theft Apprehension and Prosecution Program,
28authorized by Section 13848.2, shall receivebegin delete 26.83end deletebegin insert 26.82628879end insert
29 percent and shall be allocated by the Controller in monthly
30installments according to the following schedule:

 

Los Angeles County

18.25%

Marin County

18.25%

Marin County, for use by the Department of Justice in implementing subdivision (b) of Section 13848.4

7.00%

Marin County, for use by the California District Attorneys Association in implementing subdivision (b) of Section 13848.4

1.75%

Sacramento County

18.25%

San Diego County

18.25%

Santa Clara County

18.25%

8212234351516P25  30

 

P29   4(9) Commencing with the 2012-13 fiscal year, the Gang
5Violence Suppression Program, authorized by Section 13826.1,
6shall receivebegin delete 3.91end deletebegin insert 3.90911312end insert percent and shall be allocated by
7the Controller according to the following schedule:

 

Alameda County

9.6775%

Los Angeles County

22.5808%

Monterey County

9.6775%

Napa County

17.7417%

City of Oxnard

17.7417%

City of Sacramento

22.5808%

212234351516P25  30

 

16(10) Commencing with the 2013-14 fiscal year, the Gang
17Violence Suppression Program, authorized by Section 13826.1,
18shall receivebegin delete 3.91end deletebegin insert 3.90911312end insert percent and shall be allocated by
19the Controller in monthly installments according to the following
20schedule:

 

Alameda County

9.6775%

Los Angeles County

22.5808%

Monterey County

9.6775%

Napa County

17.7417%

City of Oxnard

17.7417%

City of Sacramento

22.5808%

34351516P25  30

 

29(11) Commencing with the 2012-13 fiscal year, the Central
30Valley and Central Coast Rural Crime Prevention Programs,
31authorized by Sections 14170 and 14180, shall receivebegin delete 9.06end delete
32begin insert 9.06425605end insert percent and shall be allocated by the Controller
33according 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 County

2.1723%

Santa Barbara County

3.6206%

Santa Cruz County

1.4482%

Stanislaus County

6.8587%

Tulare County

16.5415%

1516P25  30

 

P30  10(12) Commencing with the 2013-14 fiscal year, the Central
11Valley and Central Coast Rural Crime Prevention Programs,
12authorized by Sections 14170 and 14180, shall receivebegin delete 9.06end delete
13begin insert 9.06425605end insert percent and shall be allocated by the Controller in
14monthly 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 County

2.1723%

Santa Barbara County

3.6206%

Santa Cruz County

1.4482%

Stanislaus County

6.8587%

Tulare County

16.5415%

P25  30

 

31(d) For any of the programs described in this section, funding
32will be distributed by local agencies as would otherwise have
33occurred pursuant to Section 1 of Chapter 13 of the Statutes of
342011, First Extraordinary Session.

35begin insert

begin insertSEC. 7.end insert  

end insert

begin insertSection 17053.33 of the end insertbegin insertRevenue and Taxation Codeend insert
36begin insert is amended to read:end insert

37

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.

P31   4(b) For purposes of this section:

5(1) “Qualified property” means property that meets all of the
6following requirements:

7(A) Is any of the following:

8(i) Machinery and machinery parts used for fabricating,
9processing, assembling, and manufacturing.

10(ii) Machinery and machinery parts used for the production of
11renewable energy resources.

12(iii) Machinery and machinery parts used for either of the
13following:

14(I) Air pollution control mechanisms.

15(II) Water pollution control mechanisms.

16(iv) Data-processing and communications equipment, such as
17computers, computer-automated drafting systems, copy machines,
18telephone systems, and faxes.

19(v) Motion picture manufacturing equipment central to
20production and postproduction, such as cameras, audio recorders,
21and digital image and sound processing equipment.

22(B) The total cost of qualified property purchased and placed
23in service in any taxable year that may be taken into account by
24any qualified taxpayer for purposes of claiming this credit shall
25not exceed one million dollars ($1,000,000).

26(C) The qualified property is used by the qualified taxpayer
27exclusively in a targeted tax areabegin insert, or in the case of a targeted tax
28area that was repealed by Chapter 69 of the Statutes of 2013, the
29area designated as a targeted tax area immediately prior to the
30repealend insert
.

begin insert

31(D) The qualified property is purchased before the date the
32targeted tax area designation expires, is revoked, is no longer
33binding, becomes inoperative, or is repealed.

end insert
begin delete

34(D)

end delete

35begin insert(E)end insert The qualified property isbegin delete purchased andend delete placed in service
36beforebegin delete the date the targeted tax area designation expires, is revoked,
37is no longer binding, or becomes inoperativeend delete
begin insert January 1, 2015end insert.

38(2) (A) “Qualified taxpayer” means a person or entity that meets
39both of the following:

P32   1(i) Is engaged in a trade or business within a targeted tax area
2designated pursuant to Chapter 12.93 (commencing with Section
37097) of Division 7 of Title 1 of the Government Code.

4(ii) Is engaged in those lines of business described in Codes
52000 to 2099, inclusive; 2200 to 3999, inclusive; 4200 to 4299,
6inclusive; 4500 to 4599, inclusive; and 4700 to 5199, inclusive,
7of the Standard Industrial Classification (SIC) Manual published
8by the United States Office of Management and Budget, 1987
9edition.

10(B) In the case of any pass-through entity, the determination of
11whether a taxpayer is a qualified taxpayer under this section shall
12be made at the entity level and any credit under this section or
13Section 23633 shall be allowed to the pass-through entity and
14passed through to the partners or shareholders in accordance with
15applicable provisions of this part or Part 11 (commencing with
16Section 23001). For purposes of this subparagraph, the term
17“pass-through entity” means any partnership or S corporation.

18(3) “Targeted tax area” means the area designated pursuant to
19Chapter 12.93 (commencing with Section 7097) of Division 7 of
20Title 1 of the Government Codebegin insert as it read on July 11, 2013end insert.

21(c) If the qualified taxpayer is allowed a credit for qualified
22property pursuant to this section, only one credit shall be allowed
23to the taxpayer under this part with respect to that qualified
24property.

25(d) If the qualified taxpayer has purchased property upon which
26a use tax has been paid or incurred, the credit provided by this
27section shall be allowed only if qualified property of a comparable
28quality and price is not timely available for purchase in this state.

29(e) In the case where the credit otherwise allowed under this
30section exceeds the “net tax” for the taxable year, that portion of
31the credit that exceeds the “net tax” may be carried over and added
32to the credit, if any, in the succeeding 10 taxable years, if necessary,
33until the credit is exhausted. The credit shall be applied first to the
34earliest taxable years possible.

35(f) Any qualified taxpayer who elects to be subject to this section
36shall not be entitled to increase the basis of the qualified property
37as otherwise required by Section 164(a) of the Internal Revenue
38Code with respect to sales or use tax paid or incurred in connection
39with the qualified taxpayer’s purchase of qualified property.

P33   1(g) (1) The amount of the credit otherwise allowed under this
2section and Section 17053.34, including any credit carryover from
3prior years, that may reduce the “net tax” for the taxable year shall
4not exceed the amount of tax that would be imposed on the
5qualified taxpayer’s business income attributable to the targeted
6tax area determined as if that attributable income represented all
7of the income of the qualified taxpayer subject to tax under this
8part.

9(2) Attributable income shall be that portion of the taxpayer’s
10California source business income that is apportioned to the
11targeted tax area. For that purpose, the taxpayer’s business income
12attributable to sources in this state first shall be determined in
13accordance with Chapter 17 (commencing with Section 25101) of
14Part 11. That business income shall be further apportioned to the
15targeted tax area in accordance with Article 2 (commencing with
16Section 25120) of Chapter 17 of Part 11, modified for purposes
17of this section in accordance with paragraph (3).

18(3) Business income shall be apportioned to the targeted tax
19area by multiplying the total California business income of the
20taxpayer by a fraction, the numerator of which is the property
21factor plus the payroll factor, and the denominator of which is two.
22For purposes of this paragraph:

23(A) The property factor is a fraction, the numerator of which is
24the average value of the taxpayer’s real and tangible personal
25property owned or rented and used in the targeted tax area during
26the taxable year, and the denominator of which is the average value
27of all the taxpayer’s real and tangible personal property owned or
28rented and used in this state during the taxable year.

29(B) The payroll factor is a fraction, the numerator of which is
30the total amount paid by the taxpayer in the targeted tax area during
31the taxable year for compensation, and the denominator of which
32is the total compensation paid by the taxpayer in this state during
33the taxable year.

34(4) The portion of any credit remaining, if any, after application
35of this subdivision, shall be carried over to succeeding taxable
36years, if necessary, until the credit is exhausted, as if it were an
37amount exceeding the “net tax” for the taxable year, as provided
38in subdivision (e). However, the portion of any credit remaining
39for carryover to taxable years beginning on or after January 1,
402014, if any, after application of this subdivision, shall be carried
P34   1over only to the succeeding 10 taxable years if necessary, until the
2credit is exhausted, as if it were an amount exceeding the “net tax”
3for the taxable year, as provided in subdivision (e).

4(5) In the event that a credit carryover is allowable under
5subdivision (e) for any taxable year after the targeted tax area
6designation has expired, has been revoked, is no longer binding,
7or has become inoperative, the targeted tax area shall be deemed
8to remain in existence for purposes of computing the limitation
9specified in this subdivision.

10(h) The amendments made to this section by the act adding this
11subdivision shall apply to taxable years beginning on or after
12January 1, 1998.

13(i) This section is repealed on December 1,begin delete 2014end deletebegin insert 2015end insert.

14begin insert

begin insertSEC. 8.end insert  

end insert

begin insertSection 17053.70 of the end insertbegin insertRevenue and Taxation Codeend insert
15begin insert is amended to read:end insert

16

17053.70.  

(a) There shall be allowed as a credit against the
17“net tax” (as defined in Section 17039) for the taxable year an
18amount equal to the sales or use tax paid or incurred during the
19taxable year by the taxpayer in connection with the taxpayer’s
20purchase of qualified property before January 1, 2014.

21(b) For purposes of this section:

22(1) “Taxpayer” means a person or entity engaged in a trade or
23business within an enterprise zone.

24(2) “Qualified property” means:

25(A) Any of the following:

26(i) Machinery and machinery parts used for fabricating,
27processing, assembling, and manufacturing.

28(ii) Machinery and machinery parts used for the production of
29renewable energy resources.

30(iii) Machinery and machinery parts used for either of the
31following:

32(I) Air pollution control mechanisms.

33(II) Water pollution control mechanisms.

34(iv) Data processing and communications equipment, including,
35but not limited, to computers, computer-automated drafting
36systems, copy machines, telephone systems, and faxes.

37(v) Motion picture manufacturing equipment central to
38production and postproduction, including, but not limited to,
39cameras, audio recorders, and digital image and sound processing
40equipment.

P35   1(B) The total cost of qualified property purchased and placed
2in service in any taxable year that may be taken into account by
3any taxpayer for purposes of claiming this credit shall not exceed
4one million dollars ($1,000,000).

5(C) The qualified property is used by the taxpayer exclusively
6in an enterprisebegin delete zoneend deletebegin insert zone, or in the case of an enterprise zone that
7was repealed by Chapter 69 of the Statutes of 2013, the area
8designated as an enterprise zone immediately prior to the repealend insert
.

begin insert

9(D) The qualified property is purchased before the date the
10enterprise zone designation expires, is revoked, is no longer
11binding, becomes inoperative, or is repealed.

end insert
begin delete

12(D)

end delete

13begin insert(E)end insert The qualified property isbegin delete purchased andend delete placed in service
14beforebegin delete the date the enterprise zone designation expires, is no longer
15binding, or becomes inoperativeend delete
begin insert January 1, 2015end insert.

16(3) “Enterprise zone” means the area designated as an enterprise
17zone pursuant to Chapter 12.8 (commencing with Section 7070)
18of Division 7 of Title 1 of the Government Code as it read onbegin delete the
19effective date of the act amending this sectionend delete
begin insert July 11, 2013end insert.

20(c) If the taxpayer has purchased property upon which a use tax
21has been paid or incurred, the credit provided by this section shall
22be allowed only if qualified property of a comparable quality and
23price is not timely available for purchase in this state.

24(d) In the case where the credit otherwise allowed under this
25 section exceeds the “net tax” for the taxable year, that portion of
26the credit that exceeds the “net tax” may be carried over and added
27to the credit, if any, in the succeeding 10 taxable years, if necessary,
28until the credit is exhausted. The credit shall be applied first to the
29earliest taxable years possible.

30(e) Any taxpayer that elects to be subject to this section shall
31not be entitled to increase the basis of the qualified property as
32otherwise required by Section 164(a) of the Internal Revenue Code
33with respect to sales or use tax paid or incurred in connection with
34the taxpayer’s purchase of qualified property.

35(f) (1) The amount of the credit otherwise allowed under this
36section and Section 17053.74, including any credit carryover from
37prior years, that may reduce the “net tax” for the taxable year shall
38not exceed the amount of tax that would be imposed on the
39taxpayer’s business income attributable to the enterprise zone
P36   1determined as if that attributable income represented all of the
2income of the taxpayer subject to tax under this part.

3(2)  Attributable income shall be that portion of the taxpayer’s
4California source business income that is apportioned to the
5enterprise zone. For that purpose, the taxpayer’s business income
6attributable to sources in this state first shall be determined in
7accordance with Chapter 17 (commencing with Section 25101) of
8Part 11. That business income shall be further apportioned to the
9enterprise zone in accordance with Article 2 (commencing with
10Section 25120) of Chapter 17 of Part 11, modified for purposes
11of this section in accordance with paragraph (3).

12(3) Business income shall be apportioned to the enterprise zone
13by multiplying the total California business income of the taxpayer
14 by a fraction, the numerator of which is the property factor plus
15the payroll factor, and the denominator of which is two. For
16purposes of this paragraph:

17(A) The property factor is a fraction, the numerator of which is
18the average value of the taxpayer’s real and tangible personal
19property owned or rented and used in the enterprise zone during
20the taxable year, and the denominator of which is the average value
21of all the taxpayer’s real and tangible personal property owned or
22rented and used in this state during the taxable year.

23(B) The payroll factor is a fraction, the numerator of which is
24the total amount paid by the taxpayer in the enterprise zone during
25the taxable year for compensation, and the denominator of which
26is the total compensation paid by the taxpayer in this state during
27the taxable year.

28(4) The portion of any credit remaining, if any, after application
29of this subdivision, shall be carried over to succeeding taxable
30years, if necessary, until the credit is exhausted, as if it were an
31amount exceeding the “net tax” for the taxable year, as provided
32in subdivision (d). However, the portion of any credit remaining
33for carryover to taxable years beginning on or after January 1,
342014, if any, after application of this subdivision, shall be carried
35over only to the succeeding 10 taxable years, if necessary, until
36the credit is exhausted, as if it were an amount exceeding the “net
37tax” for the taxable year, as provided in subdivision (d).

38(g) The amendments made to this section by the act adding this
39subdivision shall apply to taxable years beginning on or after
40January 1, 1998.

P37   1(h) This section is repealed onbegin delete December 1, 2014end deletebegin insert December 1,
22015end insert
.

3begin insert

begin insertSEC. 9.end insert  

end insert

begin insertSection 18410.2 of the end insertbegin insertRevenue and Taxation Codeend insertbegin insert is
4amended to read:end insert

5

18410.2.  

(a) The California Competes Tax Credit Committee
6is hereby established. The committee shall consist of the Treasurer,
7the Director of Finance, and the Director of the Governor’s Office
8of Business and Economic Development,begin insert who shall serve as chair
9of the committee,end insert
or their designated representatives, and one
10appointee eachbegin delete from the Senate and the Assemblyend deletebegin insert by the Speaker
11of the Assembly and the Senate Committee on Ruleend insert
begin inserts. A member of
12the Legislature shall not be appointedend insert
.

13(b) For purposes of Sections 17059.2 and 23689, the California
14Competes Tax Credit Committee shall do all of the following:

15(1) Approve or reject any written agreement for a tax credit
16allocation by resolution at a duly noticed public meeting held in
17accordance with the Bagley-Keene Open Meeting Act (Article 9
18(commencing with Section 11120) of Chapter 1 of Part 1 of
19Division 3 of Title 2 of the Government Code), but only after
20receipt of the fully executed written agreement between the
21taxpayer and the Governor’s Office of Business and Economic
22Development.

23(2) Approve or reject any recommendation to recapture, in whole
24or in part, a tax credit allocation by resolution at a duly noticed
25public meeting held in accordance with the Bagley-Keene Open
26Meeting Act (Article 9 (commencing with Section 11120) of
27Chapter 1 of Part 1 of Division 3 of Title 2 of the Government
28Code), but only after receipt of the recommendation from the
29Governor’s Office of Business and Economic Development
30pursuant to the terms of the fully executed written agreement.

31begin insert

begin insertSEC. 10.end insert  

end insert

begin insertSection 23612.2 of the end insertbegin insertRevenue and Taxation Codeend insert
32begin insert is amended to read:end insert

33

23612.2.  

(a) There shall be allowed as a credit against the
34“tax” (as defined by Section 23036) for the taxable year an amount
35equal to the sales or use tax paid or incurred during the taxable
36year by the taxpayer in connection with the taxpayer’s purchase
37of qualified property before January 1, 2014.

38(b) For purposes of this section:

39(1) “Taxpayer” means a corporation engaged in a trade or
40business within an enterprise zone.

P38   1(2) “Qualified property” means:

2(A) Any of the following:

3(i) Machinery and machinery parts used for fabricating,
4processing, assembling, and manufacturing.

5(ii) Machinery and machinery parts used for the production of
6renewable energy resources.

7(iii) Machinery and machinery parts used for either of the
8following:

9(I) Air pollution control mechanisms.

10(II) Water pollution control mechanisms.

11(iv) Data-processing and communications equipment, including,
12but not limited to, computers, computer-automated drafting
13systems, copy machines, telephone systems, and faxes.

14(v) Motion picture manufacturing equipment central to
15production and postproduction, including, but not limited to,
16cameras, audio recorders, and digital image and sound processing
17equipment.

18(B) The total cost of qualified property purchased and placed
19in service in any taxable year that may be taken into account by
20any taxpayer for purposes of claiming this credit shall not exceed
21twenty million dollars ($20,000,000).

22(C) The qualified property is used by the taxpayer exclusively
23in an enterprisebegin delete zoneend deletebegin insert zone, or in the case of an enterprise zone that
24was repealed by Chapter 69 of the Statutes of 2013, the area
25designated as an enterprise zone immediately prior to the repealend insert
.

begin insert

26(D) The qualified property is purchased before the date the
27enterprise zone designation expires, is revoked, is no longer
28binding, becomes inoperative, or is repealed.

end insert
begin delete

29(D)

end delete

30begin insert(E)end insert The qualified property isbegin delete purchased andend delete placed in service
31beforebegin delete the date the enterprise zone designation expires, is no longer
32binding, or becomes inoperativeend delete
begin insert January 1, 2015end insert.

33(3) “Enterprise zone” means the area designated as an enterprise
34zone pursuant to Chapter 12.8 (commencing with Section 7070)
35of Division 7 of Title 1 of the Government Code as it read onbegin delete the
36effective date of the act amending this sectionend delete
begin insert July 11, 2013end insert.

37(c) If the taxpayer has purchased property upon which a use tax
38has been paid or incurred, the credit provided by this section shall
39be allowed only if qualified property of a comparable quality and
40price is not timely available for purchase in this state.

P39   1(d) In the case where the credit otherwise allowed under this
2 section exceeds the “tax” for the taxable year, that portion of the
3credit which exceeds the “tax” may be carried over and added to
4the credit, if any, in the succeeding 10 taxable years if necessary,
5until the credit is exhausted. The credit shall be applied first to the
6earliest taxable years possible.

7(e) Any taxpayer that elects to be subject to this section shall
8not be entitled to increase the basis of the qualified property as
9otherwise required by Section 164(a) of the Internal Revenue Code
10with respect to sales or use tax paid or incurred in connection with
11the taxpayer’s purchase of qualified property.

12(f) (1) The amount of credit otherwise allowed under this
13section and Section 23622.7, including any credit carryover from
14prior years, that may reduce the “tax” for the taxable year shall
15not exceed the amount of tax which would be imposed on the
16 taxpayer’s business income attributable to the enterprise zone
17determined as if that attributable income represented all of the
18income of the taxpayer subject to tax under this part.

19(2) Attributable income shall be that portion of the taxpayer’s
20California source business income that is apportioned to the
21enterprise zone. For that purpose, the taxpayer’s business income
22attributable to sources in this state first shall be determined in
23accordance with Chapter 17 (commencing with Section 25101).
24That business income shall be further apportioned to the enterprise
25zone in accordance with Article 2 (commencing with Section
2625120) of Chapter 17, modified for purposes of this section in
27accordance with paragraph (3).

28(3) Business income shall be apportioned to the enterprise zone
29by multiplying the total California business income of the taxpayer
30by a fraction, the numerator of which is the property factor plus
31the payroll factor, and the denominator of which is two. For
32purposes of this paragraph:

33(A) The property factor is a fraction, the numerator of which is
34the average value of the taxpayer’s real and tangible personal
35property owned or rented and used in the enterprise zone during
36the taxable year, and the denominator of which is the average value
37of all the taxpayer’s real and tangible personal property owned or
38rented and used in this state during the taxable year.

39(B) The payroll factor is a fraction, the numerator of which is
40the total amount paid by the taxpayer in the enterprise zone during
P40   1the taxable year for compensation, and the denominator of which
2is the total compensation paid by the taxpayer in this state during
3the taxable year.

4(4) The portion of any credit remaining, if any, after application
5of this subdivision, shall be carried over to succeeding taxable
6years if necessary, until the credit is exhausted, as if it were an
7amount exceeding the “tax” for the taxable year, as provided in
8subdivision (d). However, the portion of any credit remaining for
9carryover to taxable years beginning on January 1, 2014, if any,
10after application of this subdivision, shall be carried over only to
11the succeeding 10 taxable years if necessary, until the credit is
12exhausted, as if it were an amount exceeding the “tax” for the
13taxable year, as provided in subdivision (d).

14(g) The amendments made to this section by the act adding this
15subdivision shall apply to taxable years beginning on or after
16January 1, 1998.

17(h) This section is repealed onbegin delete December 1, 2014end deletebegin insert December 1,
182015end insert
.

19begin insert

begin insertSEC. 11.end insert  

end insert

begin insertSection 23633 of the end insertbegin insertRevenue and Taxation Codeend insertbegin insert is
20amended to read:end insert

21

23633.  

(a) For each taxable year beginning on or after January
221, 1998, and before January 1, 2014, there shall be allowed as a
23credit against the “tax” (as defined by Section 23036) for the
24taxable year an amount equal to the sales or use tax paid or incurred
25during the taxable year by the qualified taxpayer in connection
26with the qualified taxpayer’s purchase of qualified property before
27January 1, 2014.

28(b) For purposes of this section:

29(1) “Qualified property” means property that meets all of the
30following requirements:

31(A) Is any of the following:

32(i) Machinery and machinery parts used for fabricating,
33processing, assembling, and manufacturing.

34(ii) Machinery and machinery parts used for the production of
35renewable energy resources.

36(iii) Machinery and machinery parts used for either of the
37following:

38(I) Air pollution control mechanisms.

39(II) Water pollution control mechanisms.

P41   1(iv) Data-processing and communications equipment, such as
2computers, computer-automated drafting systems, copy machines,
3telephone systems, and faxes.

4(v) Motion picture manufacturing equipment central to
5production and postproduction, such as cameras, audio recorders,
6and digital image and sound processing equipment.

7(B) The total cost of qualified property purchased and placed
8in service in any taxable year that may be taken into account by
9any qualified taxpayer for purposes of claiming this credit shall
10not exceed twenty million dollars ($20,000,000).

11(C) The qualified property is used by the qualified taxpayer
12exclusively in a targeted tax areabegin insert, or in the case of a targeted tax
13area that was repealed by Chapter 69 of the Statutes of 2013, the
14area designated as a targeted tax area immediately prior to the
15repealend insert
.

begin insert

16(D) The qualified property is purchased before the date the
17targeted tax area designation expires, is revoked, is no longer
18binding, becomes inoperative, or is repealed.

end insert
begin delete

19(D)

end delete

20begin insert(E)end insert The qualified property isbegin delete purchased andend delete placed in service
21beforebegin delete the date the targeted tax area designation expires, is revoked,
22is no longer binding, or becomes inoperativeend delete
begin insert January 1, 2015end insert.

23(2) (A) “Qualified taxpayer” means a corporation that meets
24both of the following:

25(i) Is engaged in a trade or business within a targeted tax area
26designated pursuant to Chapter 12.93 (commencing with Section
277097) of Division 7 of Title 1 of the Government Code.

28(ii) Is engaged in those lines of business described in Codes
292000 to 2099, inclusive; 2200 to 3999, inclusive; 4200 to 4299,
30inclusive; 4500 to 4599, inclusive; and 4700 to 5199, inclusive,
31of the Standard Industrial Classification (SIC) Manual published
32by the United States Office of Management and Budget, 1987
33edition.

34(B) In the case of any pass-through entity, the determination of
35whether a taxpayer is a qualified taxpayer under this section shall
36be made at the entity level and any credit under this section or
37Section 17053.33 shall be allowed to the pass-through entity and
38passed through to the partners or shareholders in accordance with
39applicable provisions of this part or Part 10 (commencing with
P42   1Section 17001). For purposes of this subparagraph, the term
2“pass-through entity” means any partnership or S corporation.

3(3) “Targeted tax area” means the area designated pursuant to
4Chapter 12.93 (commencing with Section 7097) of Division 7 of
5Title 1 of the Government Codebegin insert as it read on July 11, 2013end insert.

6(c) If the qualified taxpayer is allowed a credit for qualified
7property pursuant to this section, only one credit shall be allowed
8to the taxpayer under this part with respect to that qualified
9property.

10(d) If the qualified taxpayer has purchased property upon which
11a use tax has been paid or incurred, the credit provided by this
12section shall be allowed only if qualified property of a comparable
13quality and price is not timely available for purchase in this state.

14(e) In the case where the credit otherwise allowed under this
15section exceeds the “tax” for the taxable year, that portion of the
16credit that exceeds the “tax” may be carried over and added to the
17credit, if any, in the succeeding 10 taxable years, if necessary, until
18the credit is exhausted. The credit shall be applied first to the
19earliest taxable years possible.

20(f) Any qualified taxpayer who elects to be subject to this section
21shall not be entitled to increase the basis of the qualified property
22as otherwise required by Section 164(a) of the Internal Revenue
23Code with respect to sales or use tax paid or incurred in connection
24with the qualified taxpayer’s purchase of qualified property.

25(g) (1) The amount of credit otherwise allowed under this
26section and Section 23634, including any credit carryover from
27prior years, that may reduce the “tax” for the taxable year shall
28not exceed the amount of tax that would be imposed on the
29qualified taxpayer’s business income attributable to the targeted
30tax area determined as if that attributable income represented all
31of the income of the qualified taxpayer subject to tax under this
32part.

33(2) Attributable income shall be that portion of the taxpayer’s
34California source business income that is apportioned to the
35targeted tax area. For that purpose, the taxpayer’s business income
36attributable to sources in this state first shall be determined in
37accordance with Chapter 17 (commencing with Section 25101).
38That business income shall be further apportioned to the targeted
39tax area in accordance with Article 2 (commencing with Section
P43   125120) of Chapter 17, modified for purposes of this section in
2accordance with paragraph (3).

3(3) Business income shall be apportioned to the targeted tax
4area by multiplying the total California business income of the
5taxpayer by a fraction, the numerator of which is the property
6factor plus the payroll factor, and the denominator of which is two.
7For purposes of this paragraph:

8(A) The property factor is a fraction, the numerator of which is
9the average value of the taxpayer’s real and tangible personal
10property owned or rented and used in the targeted tax area during
11the taxable year and the denominator of which is the average value
12of all the taxpayer’s real and tangible personal property owned or
13rented and used in this state during the taxable year.

14(B) The payroll factor is a fraction, the numerator of which is
15the total amount paid by the taxpayer in the targeted tax area during
16the taxable year for compensation, and the denominator of which
17is the total compensation paid by the taxpayer in this state during
18the taxable year.

19(4) The portion of any credit remaining, if any, after application
20of this subdivision, shall be carried over to succeeding taxable
21years, if necessary, until the credit is exhausted, as if it were an
22amount exceeding the “tax” for the taxable year, as provided in
23subdivision (e). However, the portion of any credit remaining for
24carryover to taxable years beginning on or after January 1, 2014,
25if any, after application of this subdivision, shall be carried over
26only to the succeeding 10 taxable years if necessary, until the credit
27is exhausted, as if it were an amount exceeding the “tax” for the
28taxable year, as provided in subdivision (e).

29(5) In the event that a credit carryover is allowable under
30subdivision (e) for any taxable year after the targeted tax area
31designation has expired, has been revoked, is no longer binding,
32or has become inoperative, the targeted tax area shall be deemed
33to remain in existence for purposes of computing the limitation
34specified in this subdivision.

35(h) The changes made to this section by the act adding this
36subdivision shall apply to taxable years beginning on or after
37January 1, 1998.

38(i) This section is repealed on December 1,begin delete 2014end deletebegin insert 2015end insert.

39begin insert

begin insertSEC. 12.end insert  

end insert

begin insertSection 1403 of the end insertbegin insertWelfare and Institutions Codeend insertbegin insert is
40amended to read:end insert

P44   1

1403.  

This chapter shall remain in effect only until January 1,
2begin delete 2014end deletebegin insert 2016end insert, and as of that date is repealed, unless a later enacted
3statute, that is enacted before January 1,begin delete 2014end deletebegin insert 2016end insert, deletes or
4extends that date.

5begin insert

begin insertSEC. 13.end insert  

end insert

begin insertSection 18220 of the end insertbegin insertWelfare and Institutions Codeend insert
6begin insert is amended to read:end insert

7

18220.  

(a) For the 2011-12 fiscal year, the Controller shall
8allocate 33.38 percent of the funds deposited in the Local Law
9Enforcement Services Account in the Local Revenue Fund 2011
10for purposes of Section 18221.

11(b) (1) Commencing with the 2012-13 fiscal year,begin insert subsequent
12to the allocation described in subdivision (c) of Section 29552 of
13the Government Code,end insert
the Controller shall allocatebegin delete 30.99end delete
14begin insert 33.37876457end insert percent of thebegin insert remainingend insert funds deposited in the
15Enhancing Law Enforcement Activities Subaccount in the Local
16Revenue Fund 2011 according to the schedule in subdivision (c),
17for purposes of Section 18221.

18(2) Commencing with the 2013-14 fiscal year,begin insert subsequent to
19the allocation described in subdivision (d) of Section 29552 of the
20Government Codeend insert
the Controller shall allocatebegin insert 33.37876457
21percent of the remaining funds deposited in the Enhancing Law
22Enforcement Activities Subaccount in the Local Revenue Fund
232011end insert
, in monthly installments,begin delete the funds specified in paragraph
24(1) in accordance withend delete
begin insert according to the schedule inend insert subdivision
25(c)begin insert, for purposes of Section 18221end insert.

26(c) The Controller shall allocate funds to local jurisdictions to
27support juvenile probation activities according to the following
28schedule:


29

 

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 County   

3.4715%

San Diego County   

5.6095%

San Francisco County   

1.9161%

San Joaquin County   

0.8854%

San Luis Obispo County   

0.6007%

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%

  
P46   9

 

10begin insert

begin insertSEC. 14.end insert  

end insert

begin insertSection 18220.1 of the end insertbegin insertWelfare and Institutions Codeend insert
11begin insert is amended to read:end insert

12

18220.1.  

(a) For the 2011-12 fiscal year, the Controller shall,
13on a quarterly basis beginning October 1, allocate 6.47 percent of
14the funds deposited in the Local Law Enforcement Services
15Account in the Local Revenue Fund 2011 pursuant to a schedule
16provided by the Department of Corrections and Rehabilitation.
17The department’s schedule shall provide for the allocation of funds
18appropriated in the annual Budget Act, and included in the Local
19Law Enforcement Services Account, among counties that operate
20juvenile camps and ranches based on the number of occupied beds
21in each camp as of 12:01 a.m. each day, up to the Corrections
22Standards Authority rated maximum capacity, as determined by
23the Corrections Standards Authority.

24(b) Commencing with the 2012-13 fiscal year,begin insert subsequent to
25the allocation described in subdivision (c) of Section 29552 of the
26Government Code,end insert
the Controller shall allocatebegin delete 6.01end deletebegin insert 6.46955375end insert
27 percent of thebegin insert remainingend insert funds deposited in the Enhancing Law
28Enforcement Activities Subaccount in the Local Revenue Fund
292011 pursuant to the schedule provided by the Department of
30Finance based on data reported to the Board of State and
31Community Corrections. The schedule shall provide for the
32allocation of funds appropriated in the annual Budget Act, and
33included in the Enhancing Law Enforcement Activities Subaccount,
34among counties that operate juvenile camps and ranches based on
35the number of occupied beds in each camp as of 12:01 a.m. each
36day, up to the rated maximum capacity, as determined by the board.
37Allocations shall be made following the end of each fiscal quarter,
38beginning July 1, 2012, to account for beds occupied in that quarter.

39(c) Commencing with the 2013-14 fiscal year,begin insert subsequent to
40the allocation described in subdivision (d) of Section 29552 of the
P47   1Government Code,end insert
the Controller shall allocatebegin delete 6.01end deletebegin insert 6.46955375end insert
2 percent of thebegin insert remainingend insert funds deposited in the Enhancing Law
3Enforcement Activities Subaccount in the Local Revenue Fund
42011 pursuant to the schedule provided by the Department of
5Finance based on data reported to the Board of State and
6Community Corrections. The schedule shall provide for the
7allocation of funds appropriated in the annual Budget Act, and
8included in the Enhancing Law Enforcement Activities Subaccount,
9among counties that operate juvenile camps and ranches based on
10the number of occupied beds in each camp as of 12:01 a.m. each
11day, up to the rated maximum capacity, as determined by the board.
12Allocations shall be made in monthly installments.

13begin insert

begin insertSEC. 15.end insert  

end insert
begin insert

No reimbursement is required by this act pursuant
14to Section 6 of Article XIII B of the California Constitution because
15the only costs that may be incurred by a local agency or school
16district will be incurred because this act creates a new crime or
17infraction, eliminates a crime or infraction, or changes the penalty
18for a crime or infraction, within the meaning of Section 17556 of
19the Government Code, or changes the definition of a crime within
20the meaning of Section 6 of Article XIII B of the California
21Constitution.

end insert
22begin insert

begin insertSEC. 16.end insert  

end insert
begin insert

The sum of one thousand dollars ($1,000) is hereby
23appropriated from the General Fund to the Department of
24Corrections and Rehabilitation for administration.

end insert
25begin insert

begin insertSEC. 17.end insert  

end insert
begin insert

This act is a bill providing for appropriations related
26to the Budget Bill within the meaning of subdivision (e) of Section
2712 of Article IV of the California Constitution, has been identified
28as related to the budget in the Budget Bill, and shall take effect
29immediately.

end insert
begin delete
30

SECTION 1.  

It is the intent of the Legislature to enact statutory
31changes relating to the Budget Act of 2013.

end delete


O

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