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AB-136 Personal Income Tax Law: deductions: charitable contributions.(2019-2020)

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Date Published: 04/01/2019 09:00 PM
AB136:v98#DOCUMENT

Amended  IN  Assembly  April 01, 2019

CALIFORNIA LEGISLATURE— 2019–2020 REGULAR SESSION

Assembly Bill No. 136


Introduced by Assembly Member Quirk-Silva

December 05, 2018


An act to add and repeal Chapter 14 (commencing with Section 11860.10) of Part 2 of Division 10.5 of the Health and Safety Code, relating to alcohol and drug programs. An act to add Section 17275.4 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.


LEGISLATIVE COUNSEL'S DIGEST


AB 136, as amended, Quirk-Silva. Alcohol and drug programs: residential recovery and treatment ombudsperson: pilot program. Personal Income Tax Law: deductions: charitable contributions.
The Personal Income Tax Law, in specified conformity to federal income tax laws, allows a charitable contribution deduction in computing tax liability.
This bill, for taxable years beginning on or after January 1, 2014, would disallow a charitable contribution deduction made to a postsecondary institution or to the Key Worldwide Foundation by taxpayers who meet specified conditions, including that they are named in a specified criminal complaint.
This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIII A of the California Constitution, and thus would require for passage the approval of 2/3 of the membership of each house of the Legislature.
This bill would take effect immediately as a tax levy.

Existing law provides for the licensure and regulation of adult alcoholism or drug abuse recovery or treatment facilities by the State Department of Health Care Services. Existing law defines “alcoholism or drug abuse recovery or treatment facility” to mean a premises, place, or building that provides residential nonmedical services, as defined, to adults who are recovering from problems related to alcohol, drug, or alcohol and drug misuse or abuse, and who need alcohol, drug, or alcohol and drug recovery treatment or detoxification services. Existing law requires a program licensed by the department to disclose to the department specified information including, among other things, ownership or control of, or financial interest in, a recovery residence. Existing law defines a “recovery residence” as a residential dwelling that provides primary housing for individuals who seek a cooperative living arrangement that supports personal recovery from a substance use disorder and that does not require licensure by the department or does not provide licensable services.

This bill would require the department to establish the Office of the State Ombudsperson for Substance Abuse Residential Recovery and Treatment as a one-year pilot project, from January 1, 2021, to December 31, 2021, inclusive. The bill would require the office to work in concert with participating counties to collaborate in investigations of complaints received by the counties against alcoholism or drug abuse recovery or treatment facilities and recovery residences. The bill would require each participating county, by July 1, 2022, to report to the Legislature on the results of the county’s collaboration with the pilot program.

This bill would make these provisions inoperative on July 1, 2022, and would repeal it as of January 1, 2023.

Vote: MAJORITY2/3   Appropriation: NO   Fiscal Committee: YES   Local Program: NO  

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


SECTION 1.

 Section 17275.4 is added to the Revenue and Taxation Code, to read:

17275.4.
 For taxable years beginning on or after January 1, 2014, a deduction for a charitable contribution to an educational organization that is a postsecondary institution or to the Key Worldwide Foundation, pursuant to Section 170 of the Internal Revenue Code, relating to charitable, etc., contributions and gifts, shall not be allowed to a taxpayer who meets both of the following conditions:
(a) They are named in Criminal Complaint #19-Cr-10081, United States District Court of Massachusetts.
(b) There is a final determination of their guilt with regard to a violation of any offense of Title 18 of the United States Code arising out of that criminal complaint.

SEC. 2.

 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.Chapter 14 (commencing with Section 11860.10) is added to Part 2 of Division 10.5 of the Health and Safety Code, to read:
14.Residential Recovery and Treatment Ombudsperson
11860.10.

(a)The department shall develop and implement establish the Office of the State Ombudsperson for Substance Abuse Residential Recovery and Treatment, as a one-year pilot program, pursuant to this chapter. The pilot program shall commence on January 1, 2021. Each county may elect to participate in the pilot program.

(b)The office shall work in concert with counties that elect to participate to collaborate in investigations of complaints received by the counties against the following categories of facilities:

(1)Adult alcoholism or drug abuse recovery or treatment facilities licensed pursuant to Chapter 7.5 (commencing with Section 11834.01).

(2)Recovery residences, as defined in Section 11833.05.

(c)The pilot program shall operate until December 31, 2021. By July 1, 2022, each participating county shall report to the Legislature on the results of the county’s collaboration with the pilot program pursuant to Section 9795 of the Government Code.

11860.11.

This chapter shall become inoperative on July 1, 2022, and, as of January 1, 2023, is repealed.