Bill Text: CA SB681 | 2015-2016 | Regular Session | Amended


Bill Title: Vehicles: right turn violations.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Failed) 2016-02-01 - Returned to Secretary of Senate pursuant to Joint Rule 56. [SB681 Detail]

Download: California-2015-SB681-Amended.html
BILL NUMBER: SB 681	AMENDED
	BILL TEXT

	AMENDED IN SENATE  JANUARY 5, 2016
	AMENDED IN SENATE  AUGUST 31, 2015
	AMENDED IN SENATE  JULY 16, 2015
	AMENDED IN SENATE  JUNE 29, 2015
	AMENDED IN SENATE  JUNE 3, 2015
	AMENDED IN SENATE  MAY 5, 2015

INTRODUCED BY   Senator Hill
    (   Principal coauthor: 
 Assembly Member   Mullin  
) 

                        FEBRUARY 27, 2015

    An act to add Section 24446 to the Revenue and Taxation
Code, relating to income taxation, and declaring the urgency thereof,
to take effect immediately.   An act to amend Sections
21453 and 42001.15 of the Vehicle Code, relating to vehicles. 


	LEGISLATIVE COUNSEL'S DIGEST


   SB 681, as amended, Hill.  Corporation taxes: deduction:
gas corporations.   Vehicles: right turn violations.
 
   Existing law requires a driver facing a steady circular red signal
alone to stop at a marked limit line, but if none, before entering
the crosswalk on the near side of the intersection or, if none, then
before entering the intersection, and to remain stopped until an
indication to proceed is shown, except as specified. A violation of
this provision is an infraction punishable by a fine of $100. 

   This bill would recast those provisions, and instead would require
that a violation of this provision for a right turn or a left turn
from a one-way street onto a one-way street is punishable by a fine
of $35.  
   Under existing law, the Public Utilities Commission has regulatory
authority over public utilities, including gas corporations.
 
   The Corporation Tax Law allows various deductions in computing the
income that is subject to the taxes imposed by those laws, and in
modified conformity with federal law, allows a deduction for ordinary
and necessary expenses carrying on a trade or business. Existing law
provides that no deduction is allowed for any fine or similar
penalty paid to a government for the violation of any law. 

   For the taxable year beginning on January 1, 2015, this bill would
not allow a deduction under the Corporation Tax Law for expenses or
expenditures by a gas corporation that the Public Utilities
Commission identified in a decision to penalize the gas corporation
for a natural gas safety violation. For any taxable year for which
those expenses or expenditures are paid or incurred, the bill would
require a gas corporation to provide with the return a certification,
under penalty of perjury, that none of those expenses or
expenditures were taken into account, directly or indirectly, in
determining the amount of income of the gas corporation, or any other
related taxpayer, that is subject to tax under the Corporation Tax
Law, for that taxable year. By expanding the scope of the crime of
perjury, this bill would impose a state-mandated local program.
 
   The California Constitution requires the state to reimburse local
agencies and school districts for certain costs mandated by the
state. Statutory provisions establish procedures for making that
reimbursement.  
   This bill would provide that no reimbursement is required by this
act for a specified reason.  
   This bill would declare that it is to take effect immediately as
an urgency statute. 
   Vote:  2/3   majority  . Appropriation:
no. Fiscal committee:  yes   no  .
State-mandated local program:  yes   no  .


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

   SECTION 1.    Section 21453 of the   Vehicle
Code   is amended to read: 
   21453.  (a) A driver facing a steady circular red signal alone
shall stop at a marked limit line, but if none, before entering the
crosswalk on the near side of the intersection or, if none, then
before entering the intersection, and shall  remain stopped
  not proceed straight through the intersection, turn
left, except from a one-way street onto a one-way street, or turn in
a manner prohibited by a sign,  until an indication to proceed
is  shown, except as provided in subdivision (b). 
 shown.  
   (b) Except when a sign is in place prohibiting a turn, a driver,
after stopping as required by subdivision (a), facing a steady
circular red signal, may turn right, or turn left from a one-way
street onto a one-way street. A  
   (b) (1) A driver facing a steady circular red signal alone shall,
prior to turning right or turning left from a one-way street onto a
one-way street, stop at a marked limit line, but if none, before
entering the crosswalk on the near side of the intersection or, if
none, then before entering the intersection. 
    (2)     A  driver making  that
  a  turn  pursuant to paragraph (1) 
shall yield the right-of-way to pedestrians lawfully within an
adjacent crosswalk and to any vehicle that has approached or is
approaching so closely as to constitute an immediate hazard to the
driver, and shall continue to yield the right-of-way to that vehicle
until the driver can proceed with reasonable safety.
   (c) A driver facing a steady red arrow signal shall not enter the
intersection to make the movement indicated by the arrow and, unless
entering the intersection to make a movement permitted by another
signal, shall stop at a clearly marked limit line, but if none,
before entering the crosswalk on the near side of the intersection,
or if none, then before entering the intersection, and shall remain
stopped until an indication permitting movement is shown.
   (d) Unless otherwise directed by a pedestrian control signal as
provided in Section 21456, a pedestrian facing a steady circular red
or red arrow signal shall not enter the roadway.
   SEC. 2.    Section 42001.15 of the   Vehicle
Code   is amended to read: 
   42001.15.   (a)    Every person convicted of an
infraction for a violation of subdivision (a) or (c) of Section
21453, subdivision (c) of Section 21454, or subdivision (a) of
Section 21457 shall be punished by a fine of one hundred dollars
($100). 
   (b) Every person convicted of an infraction for a violation of
paragraph (1) of subdivision (b) of Section 21453 shall be punished
by a fine of thirty-five dollars ($35).  
  SECTION 1.    The Legislature finds and declares
both of the following:
   (a) A fine or similar penalty paid at the direction of the
government, where the government has determined the fine or similar
penalty to be punitive, is not an ordinary and necessary business
expense and, therefore, no deduction shall be allowed for any fine or
similar penalty paid at the direction of the government for the
violation of any law.
   (b) Subdivision (a) does not constitute a change in, but is
declaratory of, existing law.  
  SEC. 2.    Section 24446 is added to the Revenue
and Taxation Code, to read:
   24446.  (a) For the taxable year beginning January 1, 2015, no
deduction shall be allowed for any amount paid or incurred by a gas
corporation, as defined in Section 222 of the Public Utilities Code,
for expenses or expenditures identified by the Public Utilities
Commission in a decision to penalize the gas corporation for a
natural gas safety violation, including any of the following:
   (1) Future gas infrastructure improvements related to transmission
pipeline safety to be paid for by shareholders of the gas
corporation.
   (2) Bill credits for the gas ratepayers of the gas corporation.
   (3) The implementation of pipeline safety remedies and
reimbursement of the Public Utilities Commission for its costs
incurred in investigating and enforcing violations of law relating to
the public safety by the gas corporation.
   (b) For any taxable year for which expenses or expenditures
identified in subdivision (a) are paid or incurred, the gas
corporation shall provide with the return, for that taxable year, a
certification, under penalty of perjury, that none of those expenses
or expenditures were taken into account, directly or indirectly, in
determining the amount of income of the gas corporation, or any other
related taxpayer, that is subject to tax under this part, for that
taxable year.  
  SEC. 3.    No reimbursement is required by this
act pursuant to Section 6 of Article XIII B of the California
Constitution because the only costs that may be incurred by a local
agency or school district will be incurred because this act creates a
new crime or infraction, eliminates a crime or infraction, or
changes the penalty for a crime or infraction, within the meaning of
Section 17556 of the Government Code, or changes the definition of a
crime within the meaning of Section 6 of Article XIII B of the
California Constitution.  
  SEC. 4.    This act is an urgency statute
necessary for the immediate preservation of the public peace, health,
or safety within the meaning of Article IV of the Constitution and
shall go into immediate effect. The facts constituting the necessity
are:
   In order for the provisions of this act to be applicable to the
current tax year and to better ensure the effectiveness of decisions
of the Public Utilities Commission protecting the public safety, it
is necessary that this act take effect immediately. 


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