BILL ANALYSIS                                                                                                                                                                                                    �



                                                                  SB 615
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          SENATE THIRD READING
          SB 615 (Galgiani)
          As Amended  September 6, 2013
          Majority vote

           SENATE VOTE  :30-9  
          
           LABOR & EMPLOYMENT  6-1         APPROPRIATIONS      12-5        
           
           ----------------------------------------------------------------- 
          |Ayes:|Roger Hern�ndez, Alejo,   |Ayes:|Gatto, Bocanegra,         |
          |     |Chau, Gomez, Gorell,      |     |Bradford,                 |
          |     |Holden                    |     |Ian Calderon, Campos,     |
          |     |                          |     |Eggman, Gomez, Hall,      |
          |     |                          |     |Holden, Pan, Quirk, Weber |
          |     |                          |     |                          |
          |-----+--------------------------+-----+--------------------------|
          |Nays:|Morrell                   |Nays:|Harkey, Bigelow,          |
          |     |                          |     |Donnelly, Linder, Wagner  |
          |     |                          |     |                          |
           ----------------------------------------------------------------- 
           SUMMARY  :  Specifies that "public work" for purposes of  
          prevailing wage law also means any construction, alteration,  
          demolition, installation, or repair work done under private  
          contract on a hospital or health care facility project when the  
          project is paid for in whole or in part with the proceeds of  
          conduit revenue bonds issued on or after January 1, 2015, by a  
          public agency.

           EXISTING LAW  :

          1)Defines "conduit revenue bond" to mean any municipal security  
            the proceeds of which are loaned to any nongovernmental  
            borrower, including, but not limited to, persons, for-profit  
            corporations, nonprofit corporations pursuant to Section  
            501(c)(3) of the Internal Revenue Code, partnerships, and  
            other legal entities for purposes that are permitted for  
            qualified private activity bonds under applicable federal law.

          2)Defines "conduit financing provider" to mean any county, city,  
            city and county, public district, public authority, public  
            corporation, nonprofit corporation, joint powers authority, or  
            other statutorily constituted public entity that issues one or  
            more conduit revenue bonds. 









                                                                  SB 615
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           FISCAL EFFECT  :  According to the Assembly Appropriations  
          Committee, this bill will result in General Fund administrative  
          costs, likely less than $100,000, to the Department of  
          Industrial Relations (DIR) to enforce the prevailing wage  
          requirements of this measure.  This measure may also result in  
          less private and non-profit organizations seeking financing  
          authority through the California Health Facilities Financing  
          Authority, which may result in less revenue for that entity.

           COMMENTS  :  Bonds that are issued for the purpose of making loans  
          to entities other than state or local governments are commonly  
          referred to as "conduit bonds" or "conduit issues," and state or  
          local governments which issue these bonds are commonly referred  
          to as "conduit issuers." According to the IRS, a conduit issuer  
          in a conduit bond financing typically issues the bonds and loans  
          the bond proceeds to a conduit borrower.  A conduit borrower is  
          generally responsible for the payment of debt service on the  
          conduit bond issue and is usually contractually obligated to  
          maintain the tax-exempt status of the bonds.    

          A Los Angeles Times article from 2011 reported that conduits had  
          grown roughly three times faster than the general municipal  
          market over the last five years, according to data from Thomson  
          Reuters, a New York data firm; $84 billion of these bonds were  
          issued in 2010 alone. According to the article, investors do not  
          have to pay taxes on their interest from municipal bonds,  
          enabling companies to borrow money at lower interest rates than  
          they could get on their own.  The article notes that although  
          conduits account for roughly 20% of all municipal bonds, they  
          have been responsible for about 70% of all defaults in the  
          municipal bond market in recent years, according to the Income  
          Securities Advisors, a Florida research firm.
           
           Because these types of public subsidies are arguably not  
          included under the definition of "paid for in whole or in part  
          out of public funds," they don't currently trigger the coverage  
          of the prevailing wage law.  Several determinations by DIR have  
          addressed this issue finding that conduit bond funded projects  
          are not public works, and therefore not subject to the  
          prevailing wage.  

          The author of the measure states that the proposed changes with  
          this bill, would add conduit bond financing to the types of  
          subsidies that trigger prevailing wage coverage, thereby  
          recognizing that public funds (through foregone tax revenues)  








                                                                  SB 615
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          are being used to subsidize the project.  According to the  
          author, due to the fact that private entities utilize these  
          bonds to save money in interest payments, it makes sense to  
          ensure that any work being paid for by proceeds from conduit  
          bonds should, at the very least, go towards providing a livable  
          wage for the construction workers building the projects that the  
          bonds fund.  Additionally, they argue, the prevailing wage  
          ensures that the most skilled and qualified workers build these  
          complex medical facilities.

          According to supporters, this bill will close a loophole in  
          state law by requiring healthcare companies electing to receive  
          tax-exempt conduit bond financing from a public agency to pay  
          construction workers the prevailing wage and therefore attract  
          the most competent and skilled local workforce to build these  
          complex medical facilities.    

          The California Hospital Association opposes this measure,  
          arguing that it expands the definition of public works to  
          include projects paid with the proceeds of conduit revenue  
          bonds, including those issued by the California Health  
          Facilities Financing Authority.

          Other opponents, including a number of providers and advocates  
          for senior living and care facilities, also oppose this bill and  
          argue that it will increase the costs of construction and  
          effectively preclude current avenues of affordable financing.   
          Among other things, they argue that access to tax-exempt bonds  
          issued through conduit authorities are the primary method of  
          financing for such projects and allow providers to keep costs  
          low for the seniors they serve.  They contend that access to  
          low-cost financing is particularly important in rural and  
          underserved areas where programs like Cal-Mortgage operate.


           Analysis Prepared by  :    Ben Ebbink / L. & E. / (916) 319-2091 


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