Bill Text: CA ACA27 | 2011-2012 | Regular Session | Introduced
Bill Title: Taxation: undocumented immigrants.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2012-05-11 - From printer. May be heard in committee June 10. [ACA27 Detail]
Download: California-2011-ACA27-Introduced.html
BILL NUMBER: ACA 27 INTRODUCED
BILL TEXT
INTRODUCED BY Assembly Member Fuentes
MAY 10, 2012
A resolution to propose to the people of the State of California
an amendment to the Constitution of the State, by adding Article
XXXVI thereto, relating to undocumented immigrants.
LEGISLATIVE COUNSEL'S DIGEST
ACA 27, as introduced, Fuentes. Taxation: undocumented immigrants.
Existing law creates within state government the Department of
Justice, under the direction and control of the Attorney General.
Existing law requires the Franchise Tax Board to, among other things,
administer personal and corporation income tax laws and certain
other nontax programs, including the collection of specified
delinquent debt.
This measure would require the Franchise Tax Board, for each year
from 2014 through 2018, to annually submit to the Legislature a
report that details the tax receipts collected during the immediately
preceding taxable year from qualified persons. The measure would
define a qualified person as, among others, a person who is not
eligible to receive a social security number, but who has filed a
state income tax return with a valid individual taxpayer
identification number. The measure would provide that a qualified
person voluntarily participates in the reporting program pursuant to
an application process to be administered by the Department of
Justice. The measure would provide that information collected under
the program is confidential and not subject to public disclosure,
except for purposes authorized under this measure. The measure would
require the destruction of all records collected under this measure,
as provided. The measure would provide that its provisions become
inoperative on January 1, 2020.
The California Constitution provides that the powers of state
government are legislative, executive, and judicial. Existing law
requires that the Governor see that the law is faithfully executed.
Existing law provides that the Governor is the sole official organ of
communication between the state and the government of any other
state or of the United States. Existing provisions of federal law
regulate immigration.
This measure would require the Governor to request that the
President of the United States to, among other things, direct the
Department of Homeland Security, United States Immigration and
Customs Enforcement (ICE), and other relevant federal agencies, to
not expend money or resources during the term of the program to
apprehend, detain, or remove any qualified person participating in
the program, or to prosecute any individual employing a qualified
person.
Vote: 2/3. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.
WHEREAS, This measure shall be known and may be cited as the
California Opportunity and Prosperity Act.
Resolved by the Assembly, the Senate concurring, That the
Legislature of the State of California at its 2011-12 Regular Session
commencing on the sixth day of December 2010, two-thirds of the
membership of each house concurring, hereby proposes to the people of
the State of California, that the Constitution of the State be
amended as follows:
First-- That Article XXXVI is added thereto, to read:
ARTICLE XXXVI
UNDOCUMENTED IMMIGRANTS: STATE INCOME TAXES
SECTION 1. (a) "Qualified person" means a natural person who
meets all of the following criteria:
(1) Is not eligible to receive a social security number.
(2) Filed a state income tax return with a valid individual
taxpayer identification number for the most recent taxable year that
a return was required to be made with respect to taxes imposed under
Part 10 (commencing with Section 17001) of Division 2 of the Revenue
and Taxation Code, or its successor.
(3) Is not employed by a public entity, including, but not limited
to, the federal government, the State of California, or any
political subdivision of the State, including any city, county, city
and county, district, or other local government agency or public
agency authorized by law.
(4) Declares that he or she is able to speak and understand the
English language or is enrolled in, or has applied to enroll in, an
English-as-a-second-language class.
(5) Has not been convicted of a felony under the laws of the
United States, the State of California, or any other state.
(6) Is not a member or suspected member of a terrorist
organization and has not engaged and is not expected to engage in
terrorist activities as those terms are defined in Section 1182(a)(3)
(B) of Title 8 of the United States Code.
(7) Is not a public charge within the meaning of Section 1182(a)
(4) of Title 8 of the United States Code.
(8) Declares that he or she has been a resident of California
continuously since at least January 1, 2008.
(9) Consents to a background check and the disclosure of personal
information as necessary to confirm eligibility for the program.
(10) Consents to the disclosure of his or her name and federal
individual taxpayer identification number to the Franchise Tax Board
in accordance with Section 5.
(b) The language requirement in paragraph (4) of subdivision (a)
shall not apply to any person who meets any of the following
criteria:
(1) Is unable because of physical or developmental disability or
mental impairment to speak and understand English.
(2) Is over 50 years of age and has been living in the United
States for at least 20 years.
(3) Is over 55 years of age and has been living in the United
States for at least 15 years.
(c) "Program" means the program created by this article.
SEC. 2. There is hereby established a voluntary program to be
administered by the Department of Justice until January 1, 2018. A
qualified person may participate in the program under the
requirements set forth in this article.
SEC. 3. (a) A written application for admission to the program
by a qualified person shall be made in the form prescribed by the
Department of Justice. The application shall require that an
applicant provide a photograph or other electronically transmissible
image of the applicant.
(b) (1) Upon receipt of an application for admission to the
program and the fee provided for in Section 4, the Department of
Justice shall cause an investigation to be made to determine whether
the applicant is a qualified person.
(2) If the Department of Justice determines that an applicant is a
qualified person, the Department of Justice shall admit the
applicant into the program and shall provide the applicant with a
confirmation of admission, which shall be valid for one year from the
date of issue.
(3) The Department of Justice shall renew a person's admission
into the program on an annual basis upon payment of the renewal
application fee provided for in Section 4 and a demonstration that
the person continues to be a qualified person.
SEC. 4. The Department of Justice shall charge each applicant
for the program a fee or annual renewal fee in an amount that allows
the agency to recover all reasonable costs incurred by it in
administering the program, including startup costs and costs
associated with confirming eligibility for the program.
SEC. 5. On or before December 31, 2013, and on or before
December 31 of each successive year, through 2017, the Department of
Justice shall provide the Franchise Tax Board with the name and
federal individual taxpayer identification number of each qualified
person who was admitted into the program during that calendar year.
The Franchise Tax Board shall use the information solely to prepare
the report required by Section 6 and shall not disclose the
information for any purpose not expressly provided for in this
article.
SEC. 6. On or before December 31, 2014, and on or before
December 31 of each successive year through 2018, the Franchise Tax
Board shall submit a report to the Legislature that details the tax
receipts collected during the immediately preceding taxable year from
qualified persons who participated in the program. The report
submitted by the Franchise Tax Board pursuant to this section shall
not contain any information that identifies any specific qualified
person who participated in the program. The report shall be submitted
pursuant to procedures set forth in Section 9795 of the Government
Code, or its successor.
SEC. 7. (a) Any information disclosed by an applicant for, or
qualified person in, the program shall be used solely to administer
the program and shall not be used for any purpose not expressly
provided for in this article.
(b) Any record containing any identifying information of an
applicant for, or qualified person in, the program shall not be
disclosed for any purpose, except as provided for in this article, to
the extent that the information is necessary to enforce a liability
that arises out of the Revenue and Taxation Code or the Family Code,
or as otherwise required by state or federal law. If identifying
information of an applicant for, or qualified person in, the program
is disclosed for a purpose authorized by this subdivision, the
recipient shall use the information solely for that purpose and shall
not disseminate the information.
(c) All identifying information of an applicant for, or qualified
person in, the program shall be confidential and exempt from
disclosure.
SEC. 8. Unless expressly authorized or required by federal
law, this article shall not be deemed to grant a qualified person any
right or privilege in any other state or to otherwise apply for any
purpose in any other state.
SEC. 9. The Department of Justice and the Franchise Tax Board
may adopt regulations in accordance with Chapter 3.5 (commencing with
Section 11340) of Part 1 of Division 3 of Title 2 of the Government
Code, or its successor, as necessary to implement this article.
SEC. 10. On January 1, 2019, or as soon as practicable
thereafter, all records relating to the program that contain any
identifying information of applicants for, or qualified persons who
participated in, the program shall be destroyed including, without
limitation, any applications for the program and records provided to
the Franchise Tax Board pursuant to Sections 5 and 7. This section
shall not obligate the Franchise Tax Board to destroy any tax returns
or other records that are necessary to conduct an audit or appeal
pursuant to the Revenue and Taxation Code or to process any taxpayer
claim for refund.
SEC. 11. (a) On or after the effective date of this article,
the Governor shall, as a ministerial act on behalf of the state,
request that the President of the United States direct the Department
of Homeland Security, United States Immigration and Customs
Enforcement (ICE), and other relevant federal agencies to not expend
money or resources during the term of the program established by this
article on either of the following:
(1) The apprehension, detention, or removal of a qualified person
in the program or the qualified person's spouse or eligible
dependent, unless the qualified person, spouse, or eligible dependent
meets one of the priority enforcement criteria set forth in the
then-existing ICE policy on civil immigration enforcement.
(2) The prosecution of a person for employing a qualified person
pursuant to Section 1324a of Title 8 of the United States Code.
(b) On or after the effective date of this article, the Governor
shall, as a ministerial act on behalf of the state, request that the
President of the United States provide any available waivers,
exemptions, or authorizations necessary to provide a safe harbor for
individuals and businesses from federal civil and criminal liability
arising out of a qualified person's participation in the program or
the employment of a qualified person during the term of the program.
SEC. 12. This article shall become inoperative on January 1,
2020.
Second-- That provisions of this measure are severable. If any
provision of this measure or its application is held invalid, that
invalidity shall not affect other provisions or applications that can
be given effect without the invalid provision or application.
