BILL ANALYSIS �
SB 100
Page 1
Date of Hearing: August 29, 2013
ASSEMBLY COMMITTEE ON BUDGET
Nancy Skinner, Chair
SB 100 (Budget and Fiscal Review Committee) - As Amended:
August 28, 2013
SENATE VOTE : Not relevant
SUBJECT : General Government
SUMMARY : This bill contains technical corrections to the
general government related trailer bills adopted as part of the
overall budget package in June of 2013. Specifically, this
bill :
1)Updates the Enhancing Law Enforcement Activities Subaccount
allocation (ELEAS) percentages to ensure that all funds
($489.9 million) are allocated as intended.
2)Removes the requirement to collect information on the number
of felons who would have been subject to the sentencing
provisions contained in paragraph (5) of subdivision (h) of
Section 1170 if felony probation had not been granted. SB 75
(Committee on Budget and Fiscal Review), Chapter 31, Statutes
of 2013, required counties to provide all required data in
order to be eligible for the grants. However, prior to SB 75,
counties were not required to collect this information. If
this requirement is not removed, numerous counties would be
ineligible for grants provided pursuant to SB 678 (Leno and
Benoit), Chapter 608, Statutes of 2009, and SB 75.
3)Extends the sunset date for the Juvenile Interstate Compact
from July 1, 2014, to July 1, 2016. The Juvenile Interstate
Compact ensures the supervision and placement of juvenile
offenders living outside of California.
4)Provides clarification to the provisions related to the
Population Research Unit, which determines the census tracts
for unemployment and poverty statistics.
5)Revises the provisions allowing an eligible taxpayer to claim
an income tax credit for the sales or use tax paid in
connection with the purchase of qualified property to be used
in an enterprise zone and a targeted tax area prior to January
SB 100
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1, 2014, by extending the time period, within which the
taxpayer is required to place the property in service, from
January 1, 2014, until January 1, 2015. This bill would also
make other clarifying changes to those provisions.
6)Clarifies that an officer or employee of nonprofit entities
subject to taxation pursuant to Section 501(c)(5) are subject
to the same exemptions as an officer or employee of entities
subject to taxation pursuant to Section 501 (c)(3) for
purposes of Government Code Section 1090 (b)(1).
7)Specifies that the Director of Governor's Office of Business
and Economic Development shall serve as the chair of the
California Competes Tax Credit Committee and clarifies that
neither an Assembly Member nor State Senator may be appointed
to serve on the Committee.
FISCAL EFFECT : Unknown.
COMMENTS : This bill is necessary in order to make technical
corrections to budget trailer bills adopted in June of 2013.
REGISTERED SUPPORT / OPPOSITION :
Support
None on file.
Opposition
None on file.
Analysis Prepared by : Genevieve Morelos / BUDGET / (916)
319-2099