BILL NUMBER: SB 365 AMENDED
BILL TEXT
AMENDED IN ASSEMBLY SEPTEMBER 11, 2013
INTRODUCED BY Senator Wolk
( Principal coauthors:
Assembly Members Alejo and Logue )
( Coauthors: Senators Evans,
Monning, and Nielsen )
( Coauthors: Assembly Members
Chesbro, Levine, and Yamada )
FEBRUARY 20, 2013
An act to amend Sections 15820.903 and 15820.913 of the
Government Code, and to add Section 41 to the Revenue
and Taxation 1978 to the Welfare and Institutions
Code, relating to taxation jails
.
LEGISLATIVE COUNSEL'S DIGEST
SB 365, as amended, Wolk. Income and corporation taxes:
credits: information and operative time period. Jail
construction: funding.
Existing law authorizes the Department of Corrections and
Rehabilitation, participating counties, and the State Public Works
Board to acquire, design, and construct local jail facilities
approved by the Board of State and Community Corrections (BSCC).
Existing law authorizes the State Public Works Board to issue revenue
bonds, notes, or bond anticipation notes in the amounts of
$445,771,000 and $774,229,000, in 2 phases, to finance the
acquisition, design, and construction, and a reasonable construction
reserve, of approved local jail facilities, as specified. The funds
derived from those revenue bonds, notes, or bond anticipation notes
are continuously appropriated for the purposes described above.
This bill would decrease the authorization for revenue bonds,
notes, or bond anticipation notes in the first phase from
$445,771,000 to $365,771,000 and increase the authorization of the
2nd phase from $774,229,000 to $854,229,000.
Existing law authorizes the Department of Corrections and
Rehabilitation, a participating county, and the board to acquire,
design, renovate, or construct a local youthful offender
rehabilitative facility, approved by the BSCC, or a site or sites
owned by, or subject to a lease or option to purchase held by, a
participating county. Existing law authorizes the issuance of up to
$300,000,000 in revenue bonds, notes, or bond anticipation notes to
finance the acquisition, design, renovation, or construction, and a
reasonable construction reserve, of approved local youthful offender
rehabilitative facilities.
This bill would, in the event that a county that has been
conditionally awarded financing later determines that participating
with other counties in a shared regional facility would provide an
improved solution to the county's needs and the needs of other
counties, authorize the county to apply to the BSCC for redirection
of the conditional award to another county that will be the lead
county for the regional facility, in conjunction with the original
county and, potentially, other counties. The bill would authorize the
board to redirect the conditional award, prior to any approval and
establishment of the project, if certain determinations are made by
the BSCC.
Existing law imposes various taxes and allows specified credits,
deductions, exclusions, and exemptions in computing those taxes.
This bill would require any bill, introduced on or after January
1, 2014, that would authorize a personal income or corporation tax
credit to contain, among other provisions, (1) specified goals,
purposes, and objectives that the tax credit will achieve, (2)
detailed performance indicators to measure whether the tax credit is
meeting those goals, purposes, and objectives, and (3) a requirement
that the tax credit cease to be operative no later than 10 taxable
years after its effective date, as specified.
Vote: majority. Appropriation: no. Fiscal committee: no
yes . State-mandated local program: no.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 15820.903 of the
Government Code is amended to read:
15820.903. (a) The SPWB may issue up to four hundred
forty-five three hundred sixty-five million
seven hundred seventy-one thousand dollars ($445,771,000)
($365,771,000) in revenue bonds, notes, or bond
anticipation notes, pursuant to Chapter 5 of Part 10b of Division 3
of Title 2 (commencing with Section 15830) to finance the
acquisition, design, or construction, and a reasonable construction
reserve, of approved local jail facilities described in Section
15820.901, and any additional amount authorized under Section 15849.6
to pay for the cost of financing.
(b) Proceeds from the revenue bonds, notes, or bond anticipation
notes may be utilized to reimburse a participating county for the
costs of acquisition, preliminary plans, working drawings, and
construction for approved projects.
(c) Notwithstanding Section 13340, funds derived pursuant to this
section and Section 15820.902 are continuously appropriated for
purposes of this chapter.
(d) This section shall become inoperative on June 30, 2017, and no
project may be commenced after that date; however, projects that
have already commenced by that date may be completed and financed
with bonds issued pursuant to this chapter.
SEC. 2. Section 15820.913 of the
Government Code is amended to read:
15820.913. (a) The SPWB may issue up to seven hundred
seventy-four eight hundred fifty-four million
two hundred twenty-nine thousand dollars ($774,229,000)
($854,229,000) in revenue bonds, notes, or bond
anticipation notes, pursuant to Chapter 5 of Part 10b of Division 3
of Title 2 (commencing with Section 15830) to finance the
acquisition, design, or construction, and a reasonable construction
reserve, of approved local jail facilities described in Section
15820.911, and any additional amount authorized under Section 15849.6
to pay for the cost of financing.
(b) Proceeds from the revenue bonds, notes, or bond anticipation
notes may be used to reimburse a participating county for the costs
of acquisition, preliminary plans, working drawings, and construction
for approved projects.
(c) Notwithstanding Section 13340, funds derived pursuant to this
section and Section 15820.912 are continuously appropriated for
purposes of this chapter.
SEC. 3. Section 1978 is added to the
Welfare and Institutions Code , immediately following
Section 1977 , to read:
1978. In the event that a county that has been conditionally
awarded financing, pursuant to this article, later determines that
participating with other counties in a shared regional facility would
provide an improved solution to the county's needs and the needs of
other counties, the original county may apply to the Board of State
and Community Corrections (BSCC) for redirection of the conditional
award to another county that will be the lead county for the regional
facility, in conjunction with the original county and, potentially,
other counties. If the BSCC determines, based on findings submitted
by the regional consortium of counties, that the redirection will
result in cost savings, regional efficiencies, increased services,
and improved outcomes, and that the design of the joint facility will
enhance program delivery, health and mental health services, and the
safety and security of minors, the BSCC may authorize the
redirection of the conditional award. Redirection may only be
considered prior to any approval or establishment of the project by
the board.
SECTION 1. The Legislature finds and declares
the following:
(a) Government at all levels enacts tax preferences to promote
equity among taxpayers and enhance economic growth in a way that is
inexpensive to administer and provides direct benefits to taxpayers.
(b) National and state public finance experts recommend that tax
preferences be evaluated alongside direct spending programs, as both
are public initiatives meant to accomplish specified goals.
(c) Revenue losses attributable to federal tax preferences exceed
any other category of federal spending, including defense, Medicaid
and Medicare, Social Security, debt service, or discretionary
spending.
(d) California now forgoes more than $47 billion in revenue from
tax preferences, according to the Department of Finance.
(e) Many current tax preferences contain neither sunset
provisions, nor goals and objectives to measure the performance of
the tax preference.
(f) Many current tax preferences neither require taxpayers to
submit data demonstrating the tax preference's effectiveness, nor for
state agencies to collect and send data to the Legislature to
evaluate the tax preference.
(g) The Legislature should apply the same level of review and
performance measure that it applies to spending programs to tax
preference programs, including tax credits.
SEC. 2. Section 41 is added to the Revenue and
Taxation Code, to read:
41. Notwithstanding any other law, any bill, introduced on or
after January 1, 2014, that would authorize a new credit against the
"net tax," as defined in Section 17039, or against the "tax," as
defined in Section 23036, or both, shall contain all of the
following:
(a) Specific goals, purposes, and objectives that the tax credit
will achieve.
(b) Detailed performance indicators for the Legislature to use
when measuring whether the tax credit meets the goals, purposes, and
objectives stated in the bill.
(c) Data collection requirements to enable the Legislature to
determine whether the tax credit is meeting, failing to meet, or
exceeding those specific goals, purposes, and objectives. The
requirements shall include the specific data and baseline
measurements to be collected and remitted in each year the credit is
in effect, in order for the Legislature to measure the change in
performance indicators, and the specific taxpayers, state agencies,
or other entities required to collect and remit data.
(d) A requirement that the tax credit shall cease to be operative
no later than 10 taxable years after its effective date, and as of
January 1 of the year following the end of the operative period is
repealed.