Chris Micheli – Page 5 – California Globe

S Corporation Tax Treatment

October 6, 2026 2:00 pmOctober 6, 2026 2:01 pm

Revenue and Taxation Code Chapter 4.5 of Part 11 of Division 2 deals with the tax treatment of S corporations and their shareholders in California. Section 23800 provides that Subchapter S of Chapter 1 of Subtitle A of the Internal...

Bills Containing an Appropriation in California

October 6, 2026 1:19 pmOctober 6, 2026 1:19 pm

Article IV of the California Constitution deals with the Legislature and the legislative process in this state. The Legislature enacts statutes by passing bills. Bills may contain an appropriation from the General Fund or from a special fund. General Fund...

Does California’s Prop. 45 Apply to Data Centers?

October 6, 2026 2:30 amOctober 6, 2026 2:31 am

Some have claimed that Prop. 45 – which seeks to expedite review of specified types of projects under the California Environmental Quality Act (CEQA) – includes data centers. Is that possible? This is a case of statutory interpretation of a...

Restrictions on Trust Transfers

October 5, 2026 2:00 pmOctober 5, 2026 2:01 pm

Division 9, Part 2, Chapter 2 deals with restrictions on voluntary and involuntary transfers of trusts in California. Section 15300 provides that, if the trust instrument provides that a beneficiary’s interest in income is not subject to voluntary or involuntary...

Bills Containing a Local Mandate in California

October 5, 2026 9:21 amOctober 5, 2026 9:21 am

Article IV of the California Constitution deals with the Legislature and the legislative process in this state. The Legislature enacts statutes by passing bills. Bills that are enacted in California, per the state Constitution, may impose a mandate on local...

Jurisdiction for Trust Law Proceedings

October 5, 2026 2:30 amOctober 5, 2026 2:31 am

Division 9, Part 5 of the Probate Code deals with judicial proceedings concerning trusts. Chapter 1 deals with jurisdiction and venue. Section 17000 provides that the superior court having jurisdiction over the trust pursuant to this part has exclusive jurisdiction...

California Bills: Introduced Versus Enacted

October 4, 2026 2:00 pmOctober 4, 2026 2:01 pm

I am often asked about the number of bills that get introduced each year in comparison to the number of bills that actually get to the Governor’s Desk, and then the number of bills that ultimately get signed into law...