Chris Micheli – Page 260 – California Globe

AB 52: Manufacturing Equipment Tax Credit

March 18, 2023 8:08 amMarch 18, 2023 8:12 am

Assembly Bill 52 by Assemblyman Tim Grayson (D-Concord) was amended to provide a manufacturing equipment purchase tax credit. The bill would add and repeal Sections 17053.90 and 23623 of the Revenue and Taxation Code. Section 1 of the bill contains three legislative...

This Bill Has a Number of ‘Plus Sections’

March 17, 2023 6:59 amMarch 17, 2023 7:02 am

As readers may recall, at the end of bills in the California Legislature, there may be “plus sections,” which are uncodified provisions that may do a number of things, such as expressing legislative intent, making legislative findings and declarations, or...

What Are the Component Parts of California’s Codes?

March 16, 2023 6:42 pmMarch 16, 2023 6:46 pm

California has over 155,000 individual statutes. Those statutes are placed in one of 29 Codes, which this state gives a name to, as opposed to the federal government and some states, which provide a number. California’s 29 Codes begin with...

Legal Analysis: California Court of Appeal Primarily Upholds Prop. 22

March 16, 2023 6:57 amMarch 16, 2023 7:12 am

On March 13, 2023, the California First District Court of Appeal, in Castellanos v. State of California, primarily upheld Proposition 22 on two main grounds. As readers may recall, Prop. 22 was approved by 58% of the voters on the...

Employment Assistance for Disabled Workers

March 15, 2023 7:12 amMarch 15, 2023 7:17 am

California’s Unemployment Insurance Code, in Division 10, concerns employment assistance for workers with disabilities. Division 10 was added in 2002 by Chapter 1088. UI Code Section 18000 provides that it is the purpose of the law to ensure that workforce...

Legislative Declarations Regarding Non-Municipal Affairs

March 14, 2023 7:40 amMarch 14, 2023 7:43 am

Bills in the California Legislature occasionally designate a provision of state law to apply to all cities, which means the proposed state law applies equally to both general law cities and charter cities. This occurs when the Legislature makes a...

ACA 11: Abolishing the State Board of Equalization

March 13, 2023 3:56 pmMarch 13, 2023 4:00 pm

Assembly Constitutional Amendment 11 (Ting, Irwin, and Petrie-Norris) was introduced to abolish the State Board of Equalization (SBE) on January 1, 2026 and require the Legislature to create a state tax agency in its place. If approved by 2/3 of...