BILL NUMBER: SB 1271	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  AUGUST 27, 2014
	AMENDED IN ASSEMBLY  AUGUST 22, 2014

INTRODUCED BY   Senator  Leno   Evans 
    (   Principal coauthor:   Senator 
 Leno   ) 
    (  Coauthors:  
Senators   Anderson,   
 DeSaulnier,     Gaines,
    and Steinberg 
 ) 
    (   Coauthor:  
Assembly Member   Ammiano   )


                        FEBRUARY 21, 2014

    An act to add Section 1542.7 to the Penal Code, relating
to search warrants.   An act to add Section 17132.11 to
the Revenue and Taxation Code, relating to taxation, to take effect
immediately, tax levy. 


	LEGISLATIVE COUNSEL'S DIGEST


   SB 1271, as amended,  Leno   Evans  .
 Search warrants: portable electronic devices.  
Personal Income Tax Law: cancellation of indebtedness: student loan
forgiveness.  
   The Personal Income Tax Law provides for various exclusions from
gross income.  
   This bill would, for taxable years beginning on or after January
1, 2014, exclude from gross income the amount of student loan
indebtedness repaid or canceled pursuant to a specified federal law.
 
   This bill would take effect immediately as a tax levy. 

   Existing law prohibits a search warrant from being issued unless
based upon probable cause supported by affidavit, naming or
describing the person to be searched or searched for, and
particularly describing the property, thing, or things and place to
be searched. Existing case law generally prohibits arresting officers
from searching the contents of a cellular telephone taken from a
suspect during an arrest without a warrant.  
   This bill would prohibit the search of information contained in a
portable electronic device, as defined, by a law enforcement officer
incident to a lawful custodial arrest except pursuant to a warrant
issued by a duly authorized magistrate using established procedures.

   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 17132.11 is added to the 
 Revenue and Taxation Code   , to read:  
   17132.11.  For taxable years beginning on or after January 1,
2014, gross income shall not include any loan amount repaid by the
United States Secretary of Education or canceled pursuant to Section
1098e of Title 20 of the United States Code. 
   SEC. 2.    This act provides for a tax levy within
the meaning of Article IV of the Constitution and shall go into
immediate effect.  
  SECTION 1.    It is the intent of the Legislature,
in enacting Section 1542.7 of the Penal Code, to further public
policy, codify the decision in Riley v. California, 573 U.S. ___
(2014), and implement the provisions of Sections 1 and 13 of Article
1 of the California Constitution and the Fourth Amendment of the
United States Constitution.  
  SEC. 2.    Section 1542.7 is added to the Penal
Code, immediately following Section 1542, to read:
   1542.7.  (a) The information contained in a portable electronic
device is not subject to search by a law enforcement officer incident
to a lawful custodial arrest except pursuant to a warrant issued by
a duly authorized magistrate using the procedures established by this
chapter.
   (b) As used in this section, "portable electronic device" means
any portable device that is capable of creating, receiving,
accessing, or storing electronic data or communications.
   (c) Except as provided in subdivision (a), nothing in this section
curtails law enforcement reliance on other established exceptions to
the warrant requirement.