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
PRIOR SENATE VOTES NOT RELEVANT
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
CONTINUED
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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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