BILL NUMBER: AB 1278	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  MARCH 31, 2011

INTRODUCED BY   Assembly Member Pan

                        FEBRUARY 18, 2011

    An act to amend Section 58608.1 of the Food and
Agricultural Code, relating to marketing.   An act to
add and repeal Sections 17053.82 and 23628 of the Revenue and
Taxation Code, relating to taxation, to   take effect
immediately, tax levy. 



	LEGISLATIVE COUNSEL'S DIGEST


   AB 1278, as amended, Pan.  Marketing of agricultural
commodities: educational programs: definition   Income
and corporation tax credits: volunteer services: school  . 
   The Personal Income Tax Law and the Corporation Tax Law allow
various credits against the taxes imposed by those laws.  
   This bill would allow a credit against those taxes for each
taxable year beginning on or after January 1, 2012, and before
January 1, 2019, in an amount equal to specified wages paid to
employees that perform volunteer services at a qualified school, as
defined. 
   This bill would take effect immediately as a tax levy. 

   Existing law defines an "educational program" for purposes of the
California Marketing Act of 1937 as a program that provides for the
planning and implementation of activities to inform the general
public of the processes of producing agricultural commodities and to
foster cooperation between urban and rural sectors. 

   This bill would make a technical, nonsubstantive change to these
provisions. 
   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 17053.82 is added to the 
 Revenue and Taxation Code   , to read:  
   17053.82.  (a) For each taxable year beginning on or after January
1, 2012, and before January 1, 2019, there shall be allowed as a
credit against the "net tax," as defined in Section 17039, an amount
equal to any wages, salary, or other compensation paid or incurred by
a taxpayer during the taxable year to an employee of the taxpayer
for each day, not to exceed two, that the employee performs volunteer
services at a qualified school.
   (b) For purposes of this section, "qualified school" means any
school in this state that provides instruction for any grade from
kindergarten through 12th and enrolls a child of the employee with
respect to whom a credit is claimed under this section..
   (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 the succeeding seven years if necessary,
until the credit is exhausted.
   (d) This section shall remain in effect only until January 1,
2019, and as of December 1, 2019 is repealed. However, any unused
credit may continue to be carried forward, as provided in subdivision
(c), until the credit is exhausted. 
   SEC. 2.    Section 23628 is added to the  
Revenue and Taxation Code   , to read:  
   23628.  (a) For each taxable year beginning on or after January 1,
2012, and before January 1, 2019, there shall be allowed as a credit
against the "tax," as defined in Section 23036, an amount equal to
any wages, salary, or other compensation paid or incurred by a
taxpayer during the taxable year to an employee of the taxpayer for
each day, not to exceed two, that the employee performs volunteer
services at a qualified school.
   (b) For purposes of this section, "qualified school" means any
school in this state that provides instruction for any grade from
kindergarten through 12th and enrolls a child of the employee with
respect to whom a credit is claimed under this section.
   (c) In the case where the credit allowed by this section exceeds
the "tax," the excess may be carried over to reduce the "tax" in the
following year, and the succeeding seven years if necessary, until
the credit is exhausted.
   (d) This section shall remain in effect only until January 1,
2019, and as of December 1, 2019 is repealed. However, any unused
credit may continue to be carried forward, as provided in subdivision
(c), until the credit is exhausted. 
   SEC. 3.    This act provides for a tax levy within
the meaning of Article IV of the Constitution and shall go into
immediate effect.  
  SECTION 1.    Section 58608.1 of the Food and
Agricultural Code is amended to read:
   58608.1.  "Educational program," unless otherwise defined in this
chapter, means a program established by the director pursuant to this
chapter that provides for the planning and implementation of
activities designed to inform the general public of the processes
used in producing agricultural commodities and designed to foster
cooperation and understanding between urban and rural sectors of
society.