BILL ANALYSIS                                                                                                                                                                                                    


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                                 UNFINISHED BUSINESS

          Bill No:  SB 100
          Author:   Senate Budget and Fiscal Review Committee
          Amended:  9/3/13
          Vote:     21


           ASSEMBLY FLOOR  :  Not available

           SUBJECT  :    Budget Trailer Bill:  Public finance

           SOURCE  :     Author

           DIGEST  :    This bill contains technical corrections to the  
          general government related trailer bills adopted as part of the  
          overall budget package in June 2013.

           Assembly Amendments  delete the Senate version of the bill, which  
          expressed legislative intent to enact statutory changes relating  
          to the Budget Act, and instead, add the current language. 

          ANALYSIS  :    

          This bill:

          1.Updates the Enhancing Law Enforcement Activities Subaccount  
            allocation percentages to ensure that all funds ($489.9  
            million) are allocated as intended. 

          2.Removes the requirement to collect information on the number  


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            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. 

          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 also makes  
            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.Includes an appropriation for administration for the  


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            Governor's Office of Business and Economic Development. 

          9.Contains an appropriation allowing this bill to take effect  
            immediately upon enactment. 

           FISCAL EFFECT  :    Appropriation:  Yes   Fiscal Com.:  Yes    
          Local:  Yes

          JA:nl  9/6/13   Senate Floor Analyses 

                         SUPPORT/OPPOSITION:  NONE RECEIVED

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