BILL NUMBER: SB 1197 AMENDED
BILL TEXT
AMENDED IN SENATE MAY 29, 2012
INTRODUCED BY Senator Calderon
FEBRUARY 22, 2012
An act to add Sections 17053.8 and 23621.8 to the Revenue
and Taxation Code, relating to taxation, to take effect immediately,
tax levy. amend Section 8344.5 of the Health and
Safety Code, relating to crematories, and declaring the urgency
thereof, to take effect immediately.
LEGISLATIVE COUNSEL'S DIGEST
SB 1197, as amended, Calderon. Income taxes: hiring
credit: veterans. Crematories: burning of flags.
Existing law provides that a crematory regulated by the Cemetery
and Funeral Bureau shall knowingly cremate only human remains in
cremation chambers, along with cremation containers, items used for
disease control, and personal effects of the deceased.
This bill additionally would authorize the cremation of an
American flag, in accordance with specified federal law, in
conjunction with the cremation of human remains and other items
described under existing law.
This bill would declare that it is to take effect immediately as
an urgency statute.
The Personal Income Tax Law and the Corporation Tax Law allow
various credits against the taxes imposed by those laws.
This bill would, for taxable years beginning on or after January
1, 2012, allow a credit against those taxes in an amount equal to
____% of the qualified first-year wages, as defined, paid by the
taxpayer to a qualified veteran, as defined, during the taxable year.
This bill would take effect immediately as a tax levy.
Vote: majority 2/3 . Appropriation:
no. Fiscal committee: yes. State-mandated local program: no.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 8344.5 of the Health
and Safety Code is amended to read:
8344.5. A (a)
Except as provided in subdivision (b), a crematory regulated by
the Cemetery and Funeral Bureau shall knowingly cremate only human
remains in cremation chambers, along with the cremation container,
personal effects of the deceased, and no more than a negligible
amount of chlorinated plastic pouches utilized for disease control
when necessary.
(b) In conjunction with the cremation of human remains and other
items as described in subdivision (a), a crematory regulated by the
Cemetery and Funeral Bureau also may cremate an American flag
provided it is done in accordance with the provisions of subsection
(k) of Section 8 of Title 4 of the United States Code.
SEC. 2. 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 ensure that appropriate state agencies have clear
direction with respect to the regulation of crematories, and that
crematories operating under state law are adequately protected at the
earliest possible time, it is necessary that this bill take effect
immediately.
SECTION 1. Section 17053.8 is added to the
Revenue and Taxation Code, to read:
17053.8. (a) For each taxable year beginning on or after January
1, 2012, there shall be allowed as a credit against the "net tax," as
defined in Section 17039, an amount equal to ____ percent of the
qualified first-year wages paid by the taxpayer to a qualified
veteran during the taxable year.
(b) For the purposes of this section:
(1) "Qualified veteran" has the same meaning as defined in Section
51(d)(3) of the Internal Revenue Code.
(2) "Qualified wages" has the same meaning as defined in Section
51(b) 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 years if necessary, until the
credit is exhausted.
(d) (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 shall not apply to any
standard, criterion, procedure, determination, rule, notice, or
guideline established or issued by the Franchise Tax Board pursuant
to this section.
SEC. 2. Section 23621.8 is added to the Revenue
and Taxation Code, to read:
23621.8. (a) For each taxable year beginning on or after January
1, 2012, there shall be allowed as a credit against the "tax," as
defined in Section 23036, an amount equal to ____ percent of the
qualified first-year wages paid by the taxpayer to a qualified
veteran during the taxable year.
(b) For the purposes of this section:
(1) "Qualified veteran" has the same meaning as defined in Section
51(d)(3) of the Internal Revenue Code.
(2) "Qualified wages" has the same meaning as defined in Section
51(b) of the Internal Revenue Code.
(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 succeeding years if necessary, until the credit
is exhausted.
(d) (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 shall not apply to any
standard, criterion, procedure, determination, rule, notice, or
guideline established or issued by the Franchise Tax Board pursuant
to this section.
SEC. 3. This act provides for a tax levy within
the meaning of Article IV of the Constitution and shall go into
immediate effect.