Bill Text: CA AB2320 | 2011-2012 | Regular Session | Amended


Bill Title: Franchise Tax Board: State Board of Equalization: study.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2012-04-26 - Re-referred to Com. on RLS. pursuant to Assembly Rule 96. [AB2320 Detail]

Download: California-2011-AB2320-Amended.html
BILL NUMBER: AB 2320	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  APRIL 19, 2012
	AMENDED IN ASSEMBLY  MARCH 29, 2012

INTRODUCED BY   Assembly Member Nestande

                        FEBRUARY 24, 2012

    An act to add Section 66942 of the Education Code,
relating to public postsecondary education.   An act
relating to taxation. 



	LEGISLATIVE COUNSEL'S DIGEST


   AB 2320, as amended, Nestande.  Public postsecondary
education: distance learning.   Franchise Tax Board:
State Board of Equalization: study.  
   Existing law requires the Franchise Tax Board to administer the
Personal Income Tax Law and the Corporation Tax Law, and requires the
State Board of Equalization to administer various other taxes. 

   This bill would require the Franchise Tax Board and the State
Board of Equalization, before January 1, 2014, to jointly conduct a
study and deliver a report to the Legislature determining the cost of
administration and compliance with the Revenue and Taxation Code, as
provided, and to determine how much revenue is being lost by
California's economy due to its complex system of taxation. 

   Existing law establishes the various segments of the public
postsecondary education system in the state. These segments include
the University of California, which is administered by the Regents of
the University of California, the California State University, which
is administered by the Trustees of the California State University,
and the California Community Colleges, which is administered by the
Board of Governors of the California Community Colleges. 

   This bill would require by January 1, 2016, and every 2 years
thereafter, the Trustees of the California State University and the
Board of Governors of the California Community Colleges, and request
the Regents of the University of California, to report to the
Legislature on workload and key performance data on distance learning
courses, as defined. This bill would, by February 1, 2014, also
require the Legislative Analyst's Office to convene a task force
composed of specified members to identify the steps needed to
establish the Western Governors University, California, as a
degree-granting institution that is self-supporting and does not
receive state funding. The task force would be required to consult
with representatives of the University of California, the California
State University, and the California Community Colleges. The task
force would, by February 1, 2015, be required to report their
findings and recommendations to the Legislature. 
   Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.


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

   SECTION 1.    (a) Before January 1, 2014, the
Franchise Tax Board and the State Board of Equalization shall jointly
conduct a study and deliver a report to the Legislature determining
the following:  
   (1) The cost of the Franchise Tax Board and the State Board of
Equalization in administering their respective taxing functions under
the Revenue and Taxation Code.  
   (2) The cost to taxpayers of compliance with those provisions of
the Revenue and Taxation Code administered by the Franchise Tax Board
and the State Board of Equalization.  
   (3) The amount of revenue being lost by California's economy due
to its complex system of taxation as administered by the State Board
of Equalization and the Franchise Tax Board in contrast to a flat
tax.  
   (b) Pursuant to Section 10231.5 of the Government Code this
section is repealed on January 1, 2017.  
  SECTION 1.    Section 66942 is added to the
Education Code, to read:
   66942.  (a) For purposes of data collection and reporting by the
California Community Colleges, the California State University, and
the University of California, "distance learning course" means a
course conducted with a majority of the instructional content
delivered when faculty and students are in different locations and
instruction is delivered through the use of technology.
   (b) (1) By January 1, 2016, and every two years thereafter, the
Trustees of the California State University and the Board of
Governors of the California Community Colleges shall, and the Regents
of the University of California are requested to, report to the
Legislature on workload and key performance data on distance learning
courses, including, but not limited to, all of the following:
   (A) The number of students enrolled in a distance learning course
at each campus, categorized by type of delivery method for the
distance learning course.
   (B) Completion rates for distance learning courses.
   (C) Program completion rates for degree programs that include
exclusively distance learning courses.
   (2) Student enrollment and completion rate data included in a
report to be submitted pursuant to this subdivision shall be made
available by demographics such as age, gender, and ethnicity.
   (c) (1) On or before February 1, 2014, the Legislative Analyst's
Office shall convene a task force composed of members of the
Legislature, members of the administration, and representatives of
the Western Association of Schools and Colleges to identify the steps
needed to establish the Western Governors University, California.
The task force shall consult with representatives of the University
of California, the California State University, and the California
Community Colleges.
   (2) It is the intent of the Legislature that the task force
evaluate the establishment of the Western Governors University,
California, as a degree-granting institution that is self-supporting
and that does not receive state funding. This provision is not
intended to preclude the task force from evaluating the Western
Governors University, California, as a potential qualifying
institution for the purposes of California's student financial aid
programs.
   (3) On or before February 1, 2015, the task force convened
pursuant to this subdivision shall report to the Legislature on the
findings and recommendations of the task force.
   (d) (1) All reports to be submitted pursuant to this section shall
be submitted in compliance with Section 9795 of the Government Code.

   (2) Pursuant to Section 10231.5 of the Government Code, the
requirement for submitting a report imposed by paragraph (3) of
subdivision (c) shall be inoperative on February 1, 2019. 
                                                               
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