Bill Text: CA SB901 | 2011-2012 | Regular Session | Amended
Bill Title: Taxation: undocumented immigrants.
Spectrum: Partisan Bill (Democrat 3-0)
Status: (Enrolled - Dead) 2012-08-31 - In Senate. Concurrence in Assembly amendments pending. Re-referred to Com. on RLS. pursuant to Senate Rule 29.10. From committee: Be re-referred to Com. on PUB. S. pursuant to Senate Rule 29.10. (Ayes 4. Noes 0. Page 5082.) Re-referred to Com. on PUB. S. From committee: That the Assembly amendments be concurred in. (Ayes 4. Noes 2. Page 5131.) [SB901 Detail]
Download: California-2011-SB901-Amended.html
BILL NUMBER: SB 901 AMENDED
BILL TEXT
AMENDED IN ASSEMBLY AUGUST 29, 2012
AMENDED IN ASSEMBLY AUGUST 22, 2012
INTRODUCED BY Senator Steinberg
(Principal coauthor: Senator Padilla)
(Principal coauthor: Assembly Member Fuentes)
FEBRUARY 18, 2011
An act to add and repeal Article 1.5 (commencing with Section
19535) of Chapter 7 of Part 10.2 of Division 2 of the Revenue and
Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
SB 901, as amended, Steinberg. Taxation: undocumented immigrants.
Existing law creates within state government the Department of
Justice. Existing law provides that the department is 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 bill would , until January 1, 2020,
establish a program until January 1, 2020, that
would require the Department of Justice, until January 1, 2018, to
report to the Franchise Tax Board information on a qualified person,
defined 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 bill
would require the Franchise Tax Board to submit an annual report to
the Legislature, until January 1, 2019, that details the tax receipts
collected from qualified persons who participate in the program. The
bill would provide that information collected under the program is
confidential and not subject to public disclosure under the
California Public Records Act, except for purposes authorized under
the act. The bill would require the destruction of all records
collected under the act, as specified.
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 federal law regulates
immigration.
This bill would require the Governor to request that the President
of the United States direct the Department of Homeland Security, the
United States Immigration and Customs Enforcement (ICE), and other
relevant federal agencies to not expend 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: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. This act shall be known and may be cited as the
California Opportunity and Prosperity Act.
SEC. 2. Article 1.5 (commencing with Section 19535) is added to
Chapter 7 of Part 10.2 of Division 2 of the Revenue and Taxation
Code, to read:
Article 1.5. Undocumented Immigrants: State Income Taxes
19535. As used in this article:
(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).
(3) Is not employed by a public entity, including, but not limited
to, the federal government, the State of California, any
administrative subunit of the state, or any political subdivision of
the state, including any city, city and county, county, district, or
other local governmental 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)
(6) Is not a public charge within the meaning of
Section 1182(a)(4) of Title 8 of the United States Code.
(8)
(7) Declares that he or she has been a resident of
California continuously since at least January 1, 2008.
(9)
(8) Consents to a fingerprint background
check and the disclosure of any information necessary to confirm
eligibility for the program.
(10)
(9) Consents to the disclosure of his or her name and
federal individual taxpayer identification number to the Franchise
Tax Board in accordance with Section 19539.
(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.
19536. 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.
19537. (a) A On or after January 1, 2014,
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) The applicant shall electronically submit to the
Department of Justice fingerprint images and related information in
the form prescribed by the Department of Justice, for the purpose of
obtaining information relating to the existence and content of both
of the following:
(A) A record of state arrests and state convictions.
(B) State arrests for which the Department of Justice establishes
that the person is free on bail or on his or her own recognizance
pending trial or an appeal.
(2) The Department of Justice shall do all of the following for
each person who submits fingerprint images and related information
pursuant to paragraph (1):
(A) Obtain the information described in paragraph (1) of
subdivision (l) of Section 11105 of the Penal Code.
(B) Obtain subsequent arrest notification, as provided pursuant to
Section 11105.2 of the Penal Code.
(C) Charge a fee sufficient to cover the reasonable costs of
processing the fingerprint images and related information.
(b)
(c) (1) Upon receipt of an application for admission to
the program and the fee provided for in Section 19538, the
Department of Justice shall cause an investigation to be made to
determine whether the applicant meets the definition of a qualified
person.
(2) If the Department of Justice determines that an applicant
meets the definition of 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 19538 and a demonstration
that the person continues to meet the definition of a qualified
person.
19538. 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.
19539. On or before December 31, 2013
2014 , and on or before December 31 of each successive year,
until January 1, 2018, 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
19539.5 and shall not disclose the information for any purpose,
unless expressly provided for in this article.
19539.5. On or before December 31, 2014
2015 , and on or before December 31 of each successive year,
until January 1, 2019, the Franchise Tax Board shall submit a report
to the Legislature that details the tax receipts collected
during with respect to 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.
19540. (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 other purpose, unless
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 any further.
(c) All identifying information of an applicant for, or qualified
person in, the program shall be confidential and exempt from
disclosure under the California Public Records Act (Chapter 3.5
(commencing with Section 6250) of Division 7 of Title 1 of the
Government Code).
19540.5. Unless expressly authorized or required by federal law,
this article shall not grant a qualified person any right or
privilege in any other state and shall not be used for any purpose in
any other state.
19540.6. 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 as necessary to implement this article.
19540.7. 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 Section 19540. 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.
19540.8. This article shall remain in effect only until January
1, 2020, and as of that date is repealed.
SEC. 3. (a) On or after July 1, 2013, the Governor is authorized
and directed to submit, as a ministerial act on behalf of the state,
a request to the President of the United States asking that the
President direct the Department of Homeland Security, the United
States Immigration and Customs Enforcement (ICE), and other relevant
federal agencies not to expend resources during the term of the
program established by Article 1.5 (commencing with Section 19535) of
Chapter 7 of Part 10.2 of Division 2 of the Revenue and Taxation
Code of 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 July 1, 2013, the Governor is further authorized
and directed, as a ministerial act on behalf of the state, to request
that the President 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. 4. Section 19540 of the Revenue and Taxation Code, as added
by this act, imposes a limitation on the public's right of access to
the meetings of public bodies or the writings of public officials and
agencies within the meaning of Section 3 of Article I of the
California Constitution. Pursuant to that constitutional provision,
the people of California make the following finding to demonstrate
the interest protected by this limitation and the need to protect
that interest:
In order to protect the confidentiality and safety of a person who
participates in the program created by this act, it is necessary for
any identifying information that relates to that person to be exempt
from disclosure.
SEC. 5. The 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.
