Bill Text: CA AB136 | 2019-2020 | Regular Session | Amended
Bill Title: Personal Income Tax Law: deductions: charitable contributions: business expenses.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Passed) 2019-10-04 - Chaptered by Secretary of State - Chapter 511, Statutes of 2019. [AB136 Detail]
Download: California-2019-AB136-Amended.html
|
Amended
IN
Assembly
April 01, 2019 |
| Assembly Bill | No. 136 |
| Introduced by Assembly Member Quirk-Silva |
December 05, 2018 |
LEGISLATIVE COUNSEL'S DIGEST
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.
Digest Key
Vote:Bill Text
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: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.(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.
This chapter shall become inoperative on July 1, 2022, and, as of January 1, 2023, is repealed.
