BILL NUMBER: SB 560	INTRODUCED
	BILL TEXT


INTRODUCED BY   Senator Anderson

                        FEBRUARY 22, 2013

   An act relating to disaster relief.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 560, as introduced, Anderson. Disaster relief.
   The California Emergency Services Act specifies those events,
including conditions of disaster or of extreme peril to the safety of
persons and property within the state caused by such conditions as
fire, flood, storm, or earthquake, constituting a state emergency for
purposes of the act and provides for specified activities in
preparation or response to those events.
   This bill would state the Legislature's intent to enact
legislation that would facilitate rapid response and aid by
out-of-state businesses to state declared disasters by providing that
an out-of-state business that conducts operations within the state
for purposes of performing work or services related to a declared
state disaster or emergency should not be considered to have
established a level of presence that would require that business or
its out-of-state employees to be subject to any state and local
licensing or registration requirements or to register, file, and
remit state or local taxes and fees, such as state corporation taxes
or personal income taxes, unemployment insurance, sales and use taxes
on equipment used for performing the work or service, or state or
local occupational licensing fees.
   Vote: majority. Appropriation: no. Fiscal committee: no.
State-mandated local program: no.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

  SECTION 1.  The Legislature finds and declares all of the
following:
   (a) During times of storm, flood, fire, earthquake, hurricane, or
other disaster or emergency, many companies bring in resources and
personnel from other states throughout the United States on a
temporary basis to expedite the often enormous and overwhelming task
of cleaning up, restoring and repairing damaged buildings, equipment,
and property, or even deploying or building new replacement
facilities in the state.
   (b) This may involve the need for out-of-state companies,
including out-of-state affiliates of companies based in the state to
bring in resources, property or personnel that previously have had no
connection to the state, to perform activity in the state including,
but not limited to, repairing, renovating, installing, building,
rendering services, or other business activities and for which
personnel may be located in the state for extended periods of time to
perform such activities.
   (c) During such time of operating in the state on a temporary
basis solely for purposes of helping the state recover from the
disaster or emergency, these companies and individual employees
should not be burdened by any requirements for business and employee
taxes as a result of such activities in the state for a temporary
period.
   (d) The state's nexus and residency thresholds are intended for
businesses and individuals in the state as part of the conduct of
regular business operations or who intend to reside in the state and
should not be directed at companies and individuals coming into the
state on a temporary basis to provide help and assistance in response
to a declared state disaster or emergency.
   (e) To ensure that companies may focus on quick response to the
needs of the state and its citizens during a declared state disaster
or emergency it is appropriate for the Legislature to deem that such
activity for a reasonable period of time during and after the
disaster or emergency for repairing and restoration of the often
devastating damage to property and infrastructure in the state shall
not establish presence, residency, nor doing business in the state
nor any other criteria for purposes of state and local taxes,
licensing, and regulatory requirements.
  SEC. 2.  It is the intent of the Legislature to enact legislation
that would facilitate rapid response and aid by out-of-state
businesses to state declared disasters by providing that an
out-of-state business that conducts operations within the state for
purposes of performing work or services related to a declared state
disaster or emergency should not be considered to have established a
level of presence that would require that business or its
out-of-state employees to be subject to any state and local licensing
or registration requirements or to register, file, and remit state
or local taxes and fees, such as state corporation taxes or personal
income taxes, unemployment insurance, sales and use taxes on
equipment used for performing the work or service, or state or local
occupational licensing fees.