Bill Text: CA AB1356 | 2017-2018 | Regular Session | Amended
Bill Title: Higher Education Assistance Fund: personal income taxes: additional tax.
Spectrum: Partisan Bill (Democrat 11-0)
Status: (Failed) 2018-02-01 - From committee: Filed with the Chief Clerk pursuant to Joint Rule 56. [AB1356 Detail]
Download: California-2017-AB1356-Amended.html
|
Amended
IN
Assembly
April 03, 2017 |
| Assembly Bill | No. 1356 |
| Introduced by Assembly Member Eggman (Coauthors: Assembly Members Frazier, Cristina Garcia, Eduardo Garcia, and Nazarian) |
February 17, 2017 |
LEGISLATIVE COUNSEL'S DIGEST
Existing law establishes protections, rights, and remedies for persons who have applied for employment, or are employed, in this state. Existing law also makes a legislative finding that all protections, rights, and remedies available under state law, except as prohibited by federal law, are available to all individuals, regardless of immigration status, who have applied for employment or who are or who have been employed in this state. Existing law further makes a legislative finding that, for purposes of enforcing state labor, employment, civil rights, and employee housing laws, a person’s immigration status is irrelevant on the issue of liability and shall not be the subject of inquiry except as necessary to comply with federal law.
This bill would make nonsubstantive changes to those legislative findings.
Digest Key
Vote:Bill Text
The people of the State of California do enact as follows:
SECTION 1.
Part 71 (commencing with Section 102000) is added to Division 14 of Title 3 of the Education Code, to read:PART 71. Higher Education Assistance Fund
102000.
(a) The Higher Education Assistance Fund is hereby created in the State Treasury to receive all revenues, net of refunds, derived from the tax imposed under Section 17043.5 of the Revenue and Taxation Code. Notwithstanding Section 13340 of the Government Code, moneys in the fund are hereby continuously appropriated to the Controller without regard to fiscal years for allocation for the funding of student financial assistance for tuition and fees required of in-state, undergraduate students enrolled at the University of California, the California State University, and California community colleges.SEC. 2.
Section 17043.5 is added to the Revenue and Taxation Code, to read:17043.5.
(a) For each taxable year beginning on or after January 1, 2018, in addition to any other taxes imposed by this part, a tax shall be imposed at the rate of 1 percent on that portion of a taxpayer’s taxable income in excess of one million dollars ($1,000,000).SEC. 3.
The provisions of this act shall only become operative if Assembly Constitutional Amendment ____ of the 2016–17 Regular Session is approved by the voters.The Legislature finds and declares the following:
(a)All of the protections, rights, and remedies available under state law, except any reinstatement remedy prohibited by federal law, are available to all individuals regardless of immigration status who have applied for employment, or who are or who have been employed, in this state.
(b)For the purposes of enforcing state labor, employment, civil rights, and employee housing laws, a person’s immigration status is
irrelevant to the issue of liability, and in proceedings or discovery undertaken to enforce those state laws no inquiry shall be permitted into a person’s immigration status except where the person seeking to make the inquiry has shown by clear and convincing evidence that the inquiry is necessary in order to comply with federal immigration law.
(c)The provisions of this section are declaratory of existing law.
(d)The provisions of this section are severable. If any provision of this section or its application is held invalid, that invalidity shall not affect other provisions or applications that can be given effect without the invalid provision or application.
