BILL NUMBER: SB 1376 AMENDED
BILL TEXT
AMENDED IN SENATE AUGUST 21, 2014
INTRODUCED BY Senator Gaines
FEBRUARY 21, 2014
An act to add and repeal Section 17054.6 of the Revenue
and Taxation Code, amend Section 4004 of, and to add
Section 4004.6 to, the Penal Code, relating to
taxation, imprisonment, making an appropriation
therefor, and declaring the urgency thereof, to take effect
immediately, tax levy. immediately.
LEGISLATIVE COUNSEL'S DIGEST
SB 1376, as amended, Gaines. Personal income taxes:
credit: health care coverage. County jail inmates:
involuntary transfer.
Existing law provides for the commitment of persons to county
jails upon conviction of a public offense. Existing law authorizes a
sheriff, if facilities are no longer available in the county jail due
to crowded conditions, to transfer a person committed to a county
jail upon conviction for a public offense to facilities that are
available in the city jail.
This bill would authorize the sheriff of a county to contract with
any state, county, or private jail or prison system in the United
States for the confinement of inmates on behalf of the county and to
transfer inmates to those facilities, with or without the inmate's
permission. The bill would authorize the county to submit an invoice,
and the department to pay, for the actual cost of housing and
transportation of transferred inmates. The bill would appropriate an
unspecified amount from the General Fund to the Department of
Corrections and Rehabilitation for these purposes.
This bill would declare that it is to take effect immediately as
an urgency statute.
The Personal Income Tax Law allow various credits against the
taxes imposed by that law.
This bill, for taxable years beginning on or after January 1,
2014, and before January 1, 2016, would allow a credit equal to 50%
of the annual premium amount paid or incurred for an individual
health care service plan contract or individual policy of health
insurance during the taxable year by a qualified taxpayer, which is
defined as an individual whose individual health care service plan
contract or individual policy of health insurance was canceled
between December 31, 2013, and December 31, 2014, inclusive, and,
with respect to the purchase of a new individual plan contract or
policy, the individual was not eligible for a federal subsidy or a
federal health care tax credit, as specified.
This bill would take effect immediately as a tax levy.
Vote: majority 2/3 . Appropriation:
no yes . Fiscal committee: yes.
State-mandated local program: no.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 4004 of the Penal
Code is amended to read:
4004. (a) A prisoner
person committed to the county jail for examination, or
upon conviction for a public offense, must
shall be actually confined in the jail until legally
discharged; and if discharged. If the prisoner
is permitted to go at large out of the jail, except by virtue of a
legal order or process, it is an escape; provided, however,
that escape. However, during the pendency of a
criminal proceeding, the court before which said
the proceeding is pending may make a legal order,
with good cause appearing therefor , for the
removal of the prisoner from the county jail in custody of the
sheriff. In courts where there is a marshal, the marshal shall
maintain custody of such the prisoner
while the prisoner is in the court facility pursuant to such
that court order. The superior court of the
county may make a legal order, with good cause
appearing therefor , for the removal of prisoners confined
in the county jail, after conviction, in the custody of the sheriff.
If
(b) If facilities are no longer
available in the county jail due to crowded conditions, a sheriff may
transfer a person committed to the county jail upon conviction for a
public offense to facilities which that
are available in the city jail, as provided for in Section
4004.5 , or to another facility as provided in Section 4004.6
.
SEC. 2. Section 4004.6 is added to the
Penal Code , to read:
4004.6. (a) The sheriff of a county may contract with any state,
county, or private jail or prison system in the United States for the
confinement of inmates on behalf of the county.
(b) The sheriff may transfer any person committed to the county
jail upon conviction for a public offense to a facility with which
the county has a contract, pursuant to subdivision (a), with or
without the inmate's consent. Transfers shall be at the discretion of
the county sheriff.
(c) The county may submit to the Department of Corrections and
Rehabilitation an invoice showing the actual cost of housing and
transportation of the inmates, including, but not limited to,
personnel costs. The department shall reimburse the county for all
costs incurred to house and transport inmates who are relocated
pursuant to this section.
SEC. 3. The amount of ____dollars ($____) is
hereby appropriated from the General Fund to the Department of
Corrections and Rehabilitation to pay the cost of housing and
transportation of inmates incurred pursuant to Section
4004.6 of the Penal Code.
SEC. 4. This act is an urgency statute necessary
for the immediate preservation of the public peace, health, or safety
within the meaning of Article IV of the Constitution and shall go
into immediate effect. The facts constituting the necessity are:
In order to preserve the safety of the people of California by
preventing early release of county jail inmates, it is necessary for
this measure to take effect immediately.
SECTION 1. Section 17054.6 is added to the
Revenue and Taxation Code, to read:
17054.6. (a) For each taxable year beginning on or after January
1, 2014, and before January 1, 2016, there shall be allowed as a
credit against the "net tax," as defined in Section 17039, an amount
equal to 50 percent of the annual premium amount paid or incurred
during the taxable year by a qualified taxpayer for an individual
health care service plan contract or individual policy of health
insurance.
(b) For the purposes of this section, the following definitions
shall apply:
(1) "Individual health care service plan contract" means a plan
contract, as defined in Section 1345 of the Health and Safety Code,
issued to an individual.
(2) "Individual policy of health insurance" means a policy issued
to an individual for health insurance, as defined in Section 106 of
the Insurance Code.
(3) "Qualified taxpayer" means an individual, including an
individual with dependents, whose individual health care service plan
contract or individual policy of health insurance was canceled
between December 31, 2013, and December 31, 2014, inclusive, pursuant
to paragraph (5) or (6) of subdivision (a) of Section 1365 of the
Health and Safety Code, or subdivision (d) or (e) of Section 10273.6
of the Insurance Code and, with respect to the purchase of a new
individual plan contract or policy, the individual was not eligible
for a federal subsidy for reduced cost sharing for individuals
enrolling in qualified health plans as described in Section 18071 of
Title 42 of the United States Code or a federal health care tax
credit as described in Section 36B of Title 26 of the Internal
Revenue Code.
(c) In the case where the credit allowed by this section exceeds
the "net tax," the excess may be carried over to reduce the "net tax"
in the following year, and succeeding seven years if necessary,
until the credit is exhausted.
(d) A deduction otherwise allowed under this part for any amount
paid or incurred by the qualified taxpayer upon which the credit is
based shall be reduced by the amount of the credit allowed by this
section.
(e) Credit under this section shall be allowed only for credits
claimed on a timely filed original return of the qualified taxpayer.
(f) (1) The Franchise Tax Board may prescribe rules, guidelines,
or procedures necessary or appropriate to carry out the purposes of
this section.
(2) Chapter 3.5 (commencing with Section 11340) of Part 1 of
Division 3 of Title 2 of the Government Code does not apply to any
standard, criterion, procedure, determination, rule, notice, or
guideline established or issued by the Franchise Tax Board pursuant
to this section.
(g) This section shall be repealed on December 1, 2016.
SEC. 2. This act provides for a tax levy within
the meaning of Article IV of the Constitution and shall go into
immediate effect.