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SB-227 Income taxes: credits: California Excellence Fund.(2017-2018)

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Date Published: 01/03/2018 09:00 PM
SB227:v98#DOCUMENT

Amended  IN  Senate  January 03, 2018

CALIFORNIA LEGISLATURE— 2017–2018 REGULAR SESSION

Senate Bill No. 227


Introduced by Senator Monning Senators De León, Allen, and Hill

February 02, 2017


An act to add Section 2860.8 to the Business and Professions Code, relating to healing arts. An act to add Sections 17053.88 and 23688 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.


LEGISLATIVE COUNSEL'S DIGEST


SB 227, as amended, Monning De León. Vocational nurse: feeding tube services: neurodegenerative conditions. Income taxes: credits: California Excellence Fund.
The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws.
This bill, under both laws for taxable years beginning on or after January 1, 2018, would allow a credit equal to the amount contributed by the taxpayer for the taxable year to the California Excellence Fund, which this bill would create in the General Fund to accept monetary contributions for exclusively public purposes. The bill would require all amounts in this fund to be used for those public purposes upon appropriation by the Legislature.
This bill would require the Treasurer to establish a procedure for the public to make monetary contributions to the California Excellence Fund and for any taxpayer to obtain from the Treasurer a certification for the credit allowed. This bill would require the Treasurer to provide the Franchise Tax Board a copy of the certifications issued, as provided.
This bill would take effect immediately as a tax levy.

Existing law, the Vocational Nursing Practice Act, establishes the Board of Vocational Nursing and Psychiatric Technicians for the regulation and licensure of vocational nurses and authorizes a licensed vocational nurse to perform certain medical procedures under the direction of a physician and surgeon.

This bill would authorize a licensed vocational nurse to perform certain feeding tube services in a home setting for a patient with a neurodegenerative condition.

Vote: MAJORITY   Appropriation: NO   Fiscal Committee: YES   Local Program: NO  

The people of the State of California do enact as follows:


SECTION 1.

 Section 17053.88 is added to the Revenue and Taxation Code, to read:

17053.88.
 (a) For the taxable years beginning on or after January 1, 2018, there shall be allowed as a credit against the “net tax,” as defined in Section 17039, an amount equal to the amount contributed by the taxpayer for the taxable year to the California Excellence Fund.
(b) (1) The California Excellence Fund is hereby created in the General Fund to accept monetary contributions for exclusively public purposes as specified under Section 170 of the Internal Revenue Code, relating to charitable, etc., contributions and gifts. All amounts in the fund shall be used for those public purposes upon appropriation by the Legislature.
(2) (A) For the purposes of this section and Section 23688, the Treasurer shall do both of the following:
(i) Establish a procedure for the public to make monetary contributions to the California Excellence Fund and for any taxpayer to obtain from the Treasurer a certification for the credit allowed by this section and Section 23688. The procedure shall require the Treasurer to certify the contribution amount eligible for credit within 45 days following receipt of the contribution.
(ii) Provide to the Franchise Tax Board a copy of each credit certificate issued for the calendar year by March 1 of the calendar year immediately following the year in which those certificates are issued.
(B) (i) The Treasurer shall adopt any regulations necessary or appropriate to implement this subdivision.
(ii) The Administrative Procedure Act (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 regulation adopted by the Treasurer pursuant to clause (i).
(c) (1) 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 five years if necessary, until the credit is exhausted.
(2) A deduction shall not be allowed under this part for amounts taken into account under this section in calculating the credit allowed by this section.
(d) The tax credit allowed by subdivision (a) and subdivision (a) of Section 23688 for donations to the California Excellence Fund shall be known as the California Excellence Fund Tax Credit.
(e) Section 41 shall not apply to the credit allowed by this section.

SEC. 2.

 Section 23688 is added to the Revenue and Taxation Code, to read:

23688.
 (a) For taxable years beginning on or after January 1, 2018, there shall be allowed as a credit against the “tax,” as defined in Section 23036, an amount equal to the amount contributed by the taxpayer for the taxable year to the California Excellence Fund created pursuant to Section 17053.88.
(b) (1) 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 five years if necessary, until the credit is exhausted.
(2) A deduction shall not be allowed under this part for amounts taken into account under this section in calculating the credit allowed by this section.
(c) Section 41 shall not apply to the credit allowed by this section.

SEC. 3.

  This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
SECTION 1.Section 2860.8 is added to the Business and Professions Code, to read:
2860.8.

A licensed vocational nurse may perform the following feeding tube services in a home setting for a patient diagnosed by a physician and surgeon as having Amyotrophic Lateral Sclerosis (ALS) or any other neurodegenerative condition:

(a)Feeding.

(b)Hydration.

(c)Cleaning stoma.