BILL ANALYSIS Ó
SB 100
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SENATE THIRD READING
SB 100 (Budget and Fiscal Review Committee)
As Amended August 28, 2013
Majority vote. Budget Bill Appropriation Takes Effect
Immediately
SENATE VOTE :Vote not relevant
BUDGET 17-2
--------------------------------
|Ayes:|Skinner, Bloom, Campos, |
| |Chávez, Chesbro, Daly, |
| |Dickinson, Gordon, |
| |Harkey, Jones-Sawyer, |
| |Mitchell, Mullin, |
| |Muratsuchi, Nazarian, |
| |Stone, Ting, Wagner |
| | |
|-----+--------------------------|
|Nays:|Grove, Patterson |
| | |
--------------------------------
SUMMARY : 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
Penal Code Section 1170 if felony probation had not been
granted. SB 75 (Budget and Fiscal Review Committee), 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.
SB 100
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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
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 Internal Revenue Code (IRC)
Section 501(c)(5) are subject to the same exemptions as an
officer or employee of entities subject to taxation pursuant
to IRC 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.
8)Contains an appropriation allowing this bill to take effect
immediately upon enactment.
FISCAL EFFECT : Unknown
COMMENTS : This bill is necessary in order to make technical
corrections to budget trailer bills adopted in June of 2013.
Analysis Prepared by : Genevieve Morelos / BUDGET / (916)
319-2099
SB 100
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FN: 0002077