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California Assembly Bill AB136

California 2019-2020 Regular Session

California Assembly Bill AB136 Compare Versions

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1-Assembly Bill No. 136 CHAPTER 511An act to add Section 17275.4 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. [ Approved by Governor October 04, 2019. Filed with Secretary of State October 04, 2019. ] LEGISLATIVE COUNSEL'S DIGESTAB 136, Quirk-Silva. Personal Income Tax Law: deductions: charitable contributions: business expenses.The Personal Income Tax Law, in specified conformity to federal income tax laws, allows a charitable contribution deduction and a deduction for certain business expenses in computing tax liability.This bill, for taxable years beginning on or after January 1, 2014, would disallow a charitable contribution deduction for contributions made to a postsecondary institution or to the Key Worldwide Foundation, and a deduction for certain business expenses related to a payment to the Edge College and Career Network, LLC, by taxpayers who meet specified conditions, including that they are named in any of several specified criminal complaints. The bill would also state the Legislatures intent to alert the Franchise Tax Board to certain potentially unlawful deductions.This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 2/3 of the membership of each house of the Legislature.This bill would take effect immediately as a tax levy.Digest Key Vote: 2/3 Appropriation: NO Fiscal Committee: YES Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. It is the intent of the Legislature to alert the Franchise Tax Board to unlawful deductions that may have been taken in connection with contributions and payments made to the Key Worldwide Foundation and the Edge College and Career Network, LLC. In addition to those potentially unlawful deductions taken by individuals on their personal income tax returns, there may have been unlawful deductions taken by corporations on their corporate income tax returns.SEC. 2. Section 17275.4 is added to the Revenue and Taxation Code, to read:17275.4. (a) 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, and a deduction for a business expense related to a payment to the Edge College and Career Network, LLC, pursuant to Section 162 of the Internal Revenue Code, relating to trade or business expenses, shall not be allowed to a taxpayer who meets all of the following conditions:(1) They are charged as a defendant in any of the following criminal complaints filed in the United States District Court for the District of Massachusetts:(A) Criminal Complaint #19-CR-10081-IT.(B) Criminal Complaint #19-CR-10078-RWZ.(C) Criminal Complaint #19-CR-10075-MLW.(D) Criminal Complaint #19-CR-10074-NMG.(E) Criminal Complaint #19-cr-10079-RWZ.(F) Criminal Complaint #1:19-cr-10117.(G) Criminal Complaint #1:19-cr-10115.(H) Criminal Complaint #19-cr-10131.(I) Criminal Complaint #1:19-cr-10116.(J) Criminal Complaint #1-19-cr-10080.(2) There is a final determination of their guilt with regard to a violation of any offense of Title 18 of the United States Code arising out of that criminal complaint.(3) There is a finding that they took the deduction unlawfully pursuant to the final determination of guilt described in paragraph (2), or pursuant to a determination by the Franchise Tax Board.(b) For purposes of this section, final determination of guilt means that the defendant has been convicted by verdict of a jury, accepted and recorded by the court, by a finding of the court in a case where a jury has been waived, or by a plea of guilty, and that the defendant has exhausted all appellate remedies.SEC. 3. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
1+Enrolled September 06, 2019 Passed IN Senate September 03, 2019 Passed IN Assembly September 05, 2019 Amended IN Senate June 27, 2019 Amended IN Assembly May 23, 2019 Amended IN Assembly April 01, 2019 CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 136Introduced by Assembly Member Quirk-SilvaDecember 05, 2018An act to add Section 17275.4 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.LEGISLATIVE COUNSEL'S DIGESTAB 136, Quirk-Silva. Personal Income Tax Law: deductions: charitable contributions: business expenses.The Personal Income Tax Law, in specified conformity to federal income tax laws, allows a charitable contribution deduction and a deduction for certain business expenses in computing tax liability.This bill, for taxable years beginning on or after January 1, 2014, would disallow a charitable contribution deduction for contributions made to a postsecondary institution or to the Key Worldwide Foundation, and a deduction for certain business expenses related to a payment to the Edge College and Career Network, LLC, by taxpayers who meet specified conditions, including that they are named in any of several specified criminal complaints. The bill would also state the Legislatures intent to alert the Franchise Tax Board to certain potentially unlawful deductions.This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 2/3 of the membership of each house of the Legislature.This bill would take effect immediately as a tax levy.Digest Key Vote: 2/3 Appropriation: NO Fiscal Committee: YES Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. It is the intent of the Legislature to alert the Franchise Tax Board to unlawful deductions that may have been taken in connection with contributions and payments made to the Key Worldwide Foundation and the Edge College and Career Network, LLC. In addition to those potentially unlawful deductions taken by individuals on their personal income tax returns, there may have been unlawful deductions taken by corporations on their corporate income tax returns.SEC. 2. Section 17275.4 is added to the Revenue and Taxation Code, to read:17275.4. (a) 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, and a deduction for a business expense related to a payment to the Edge College and Career Network, LLC, pursuant to Section 162 of the Internal Revenue Code, relating to trade or business expenses, shall not be allowed to a taxpayer who meets all of the following conditions:(1) They are charged as a defendant in any of the following criminal complaints filed in the United States District Court for the District of Massachusetts:(A) Criminal Complaint #19-CR-10081-IT.(B) Criminal Complaint #19-CR-10078-RWZ.(C) Criminal Complaint #19-CR-10075-MLW.(D) Criminal Complaint #19-CR-10074-NMG.(E) Criminal Complaint #19-cr-10079-RWZ.(F) Criminal Complaint #1:19-cr-10117.(G) Criminal Complaint #1:19-cr-10115.(H) Criminal Complaint #19-cr-10131.(I) Criminal Complaint #1:19-cr-10116.(J) Criminal Complaint #1-19-cr-10080.(2) There is a final determination of their guilt with regard to a violation of any offense of Title 18 of the United States Code arising out of that criminal complaint.(3) There is a finding that they took the deduction unlawfully pursuant to the final determination of guilt described in paragraph (2), or pursuant to a determination by the Franchise Tax Board.(b) For purposes of this section, final determination of guilt means that the defendant has been convicted by verdict of a jury, accepted and recorded by the court, by a finding of the court in a case where a jury has been waived, or by a plea of guilty, and that the defendant has exhausted all appellate remedies.SEC. 3. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
22
3- Assembly Bill No. 136 CHAPTER 511An act to add Section 17275.4 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. [ Approved by Governor October 04, 2019. Filed with Secretary of State October 04, 2019. ] LEGISLATIVE COUNSEL'S DIGESTAB 136, Quirk-Silva. Personal Income Tax Law: deductions: charitable contributions: business expenses.The Personal Income Tax Law, in specified conformity to federal income tax laws, allows a charitable contribution deduction and a deduction for certain business expenses in computing tax liability.This bill, for taxable years beginning on or after January 1, 2014, would disallow a charitable contribution deduction for contributions made to a postsecondary institution or to the Key Worldwide Foundation, and a deduction for certain business expenses related to a payment to the Edge College and Career Network, LLC, by taxpayers who meet specified conditions, including that they are named in any of several specified criminal complaints. The bill would also state the Legislatures intent to alert the Franchise Tax Board to certain potentially unlawful deductions.This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 2/3 of the membership of each house of the Legislature.This bill would take effect immediately as a tax levy.Digest Key Vote: 2/3 Appropriation: NO Fiscal Committee: YES Local Program: NO
3+ Enrolled September 06, 2019 Passed IN Senate September 03, 2019 Passed IN Assembly September 05, 2019 Amended IN Senate June 27, 2019 Amended IN Assembly May 23, 2019 Amended IN Assembly April 01, 2019 CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 136Introduced by Assembly Member Quirk-SilvaDecember 05, 2018An act to add Section 17275.4 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.LEGISLATIVE COUNSEL'S DIGESTAB 136, Quirk-Silva. Personal Income Tax Law: deductions: charitable contributions: business expenses.The Personal Income Tax Law, in specified conformity to federal income tax laws, allows a charitable contribution deduction and a deduction for certain business expenses in computing tax liability.This bill, for taxable years beginning on or after January 1, 2014, would disallow a charitable contribution deduction for contributions made to a postsecondary institution or to the Key Worldwide Foundation, and a deduction for certain business expenses related to a payment to the Edge College and Career Network, LLC, by taxpayers who meet specified conditions, including that they are named in any of several specified criminal complaints. The bill would also state the Legislatures intent to alert the Franchise Tax Board to certain potentially unlawful deductions.This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 2/3 of the membership of each house of the Legislature.This bill would take effect immediately as a tax levy.Digest Key Vote: 2/3 Appropriation: NO Fiscal Committee: YES Local Program: NO
44
5- Assembly Bill No. 136 CHAPTER 511
5+ Enrolled September 06, 2019 Passed IN Senate September 03, 2019 Passed IN Assembly September 05, 2019 Amended IN Senate June 27, 2019 Amended IN Assembly May 23, 2019 Amended IN Assembly April 01, 2019
66
7- Assembly Bill No. 136
7+Enrolled September 06, 2019
8+Passed IN Senate September 03, 2019
9+Passed IN Assembly September 05, 2019
10+Amended IN Senate June 27, 2019
11+Amended IN Assembly May 23, 2019
12+Amended IN Assembly April 01, 2019
813
9- CHAPTER 511
14+ CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION
15+
16+ Assembly Bill
17+
18+No. 136
19+
20+Introduced by Assembly Member Quirk-SilvaDecember 05, 2018
21+
22+Introduced by Assembly Member Quirk-Silva
23+December 05, 2018
1024
1125 An act to add Section 17275.4 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.
12-
13- [ Approved by Governor October 04, 2019. Filed with Secretary of State October 04, 2019. ]
1426
1527 LEGISLATIVE COUNSEL'S DIGEST
1628
1729 ## LEGISLATIVE COUNSEL'S DIGEST
1830
1931 AB 136, Quirk-Silva. Personal Income Tax Law: deductions: charitable contributions: business expenses.
2032
2133 The Personal Income Tax Law, in specified conformity to federal income tax laws, allows a charitable contribution deduction and a deduction for certain business expenses in computing tax liability.This bill, for taxable years beginning on or after January 1, 2014, would disallow a charitable contribution deduction for contributions made to a postsecondary institution or to the Key Worldwide Foundation, and a deduction for certain business expenses related to a payment to the Edge College and Career Network, LLC, by taxpayers who meet specified conditions, including that they are named in any of several specified criminal complaints. The bill would also state the Legislatures intent to alert the Franchise Tax Board to certain potentially unlawful deductions.This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 2/3 of the membership of each house of the Legislature.This bill would take effect immediately as a tax levy.
2234
2335 The Personal Income Tax Law, in specified conformity to federal income tax laws, allows a charitable contribution deduction and a deduction for certain business expenses in computing tax liability.
2436
2537 This bill, for taxable years beginning on or after January 1, 2014, would disallow a charitable contribution deduction for contributions made to a postsecondary institution or to the Key Worldwide Foundation, and a deduction for certain business expenses related to a payment to the Edge College and Career Network, LLC, by taxpayers who meet specified conditions, including that they are named in any of several specified criminal complaints. The bill would also state the Legislatures intent to alert the Franchise Tax Board to certain potentially unlawful deductions.
2638
2739 This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 2/3 of the membership of each house of the Legislature.
2840
2941 This bill would take effect immediately as a tax levy.
3042
3143 ## Digest Key
3244
3345 ## Bill Text
3446
3547 The people of the State of California do enact as follows:SECTION 1. It is the intent of the Legislature to alert the Franchise Tax Board to unlawful deductions that may have been taken in connection with contributions and payments made to the Key Worldwide Foundation and the Edge College and Career Network, LLC. In addition to those potentially unlawful deductions taken by individuals on their personal income tax returns, there may have been unlawful deductions taken by corporations on their corporate income tax returns.SEC. 2. Section 17275.4 is added to the Revenue and Taxation Code, to read:17275.4. (a) 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, and a deduction for a business expense related to a payment to the Edge College and Career Network, LLC, pursuant to Section 162 of the Internal Revenue Code, relating to trade or business expenses, shall not be allowed to a taxpayer who meets all of the following conditions:(1) They are charged as a defendant in any of the following criminal complaints filed in the United States District Court for the District of Massachusetts:(A) Criminal Complaint #19-CR-10081-IT.(B) Criminal Complaint #19-CR-10078-RWZ.(C) Criminal Complaint #19-CR-10075-MLW.(D) Criminal Complaint #19-CR-10074-NMG.(E) Criminal Complaint #19-cr-10079-RWZ.(F) Criminal Complaint #1:19-cr-10117.(G) Criminal Complaint #1:19-cr-10115.(H) Criminal Complaint #19-cr-10131.(I) Criminal Complaint #1:19-cr-10116.(J) Criminal Complaint #1-19-cr-10080.(2) There is a final determination of their guilt with regard to a violation of any offense of Title 18 of the United States Code arising out of that criminal complaint.(3) There is a finding that they took the deduction unlawfully pursuant to the final determination of guilt described in paragraph (2), or pursuant to a determination by the Franchise Tax Board.(b) For purposes of this section, final determination of guilt means that the defendant has been convicted by verdict of a jury, accepted and recorded by the court, by a finding of the court in a case where a jury has been waived, or by a plea of guilty, and that the defendant has exhausted all appellate remedies.SEC. 3. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
3648
3749 The people of the State of California do enact as follows:
3850
3951 ## The people of the State of California do enact as follows:
4052
4153 SECTION 1. It is the intent of the Legislature to alert the Franchise Tax Board to unlawful deductions that may have been taken in connection with contributions and payments made to the Key Worldwide Foundation and the Edge College and Career Network, LLC. In addition to those potentially unlawful deductions taken by individuals on their personal income tax returns, there may have been unlawful deductions taken by corporations on their corporate income tax returns.
4254
4355 SECTION 1. It is the intent of the Legislature to alert the Franchise Tax Board to unlawful deductions that may have been taken in connection with contributions and payments made to the Key Worldwide Foundation and the Edge College and Career Network, LLC. In addition to those potentially unlawful deductions taken by individuals on their personal income tax returns, there may have been unlawful deductions taken by corporations on their corporate income tax returns.
4456
4557 SECTION 1. It is the intent of the Legislature to alert the Franchise Tax Board to unlawful deductions that may have been taken in connection with contributions and payments made to the Key Worldwide Foundation and the Edge College and Career Network, LLC. In addition to those potentially unlawful deductions taken by individuals on their personal income tax returns, there may have been unlawful deductions taken by corporations on their corporate income tax returns.
4658
4759 ### SECTION 1.
4860
4961 SEC. 2. Section 17275.4 is added to the Revenue and Taxation Code, to read:17275.4. (a) 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, and a deduction for a business expense related to a payment to the Edge College and Career Network, LLC, pursuant to Section 162 of the Internal Revenue Code, relating to trade or business expenses, shall not be allowed to a taxpayer who meets all of the following conditions:(1) They are charged as a defendant in any of the following criminal complaints filed in the United States District Court for the District of Massachusetts:(A) Criminal Complaint #19-CR-10081-IT.(B) Criminal Complaint #19-CR-10078-RWZ.(C) Criminal Complaint #19-CR-10075-MLW.(D) Criminal Complaint #19-CR-10074-NMG.(E) Criminal Complaint #19-cr-10079-RWZ.(F) Criminal Complaint #1:19-cr-10117.(G) Criminal Complaint #1:19-cr-10115.(H) Criminal Complaint #19-cr-10131.(I) Criminal Complaint #1:19-cr-10116.(J) Criminal Complaint #1-19-cr-10080.(2) There is a final determination of their guilt with regard to a violation of any offense of Title 18 of the United States Code arising out of that criminal complaint.(3) There is a finding that they took the deduction unlawfully pursuant to the final determination of guilt described in paragraph (2), or pursuant to a determination by the Franchise Tax Board.(b) For purposes of this section, final determination of guilt means that the defendant has been convicted by verdict of a jury, accepted and recorded by the court, by a finding of the court in a case where a jury has been waived, or by a plea of guilty, and that the defendant has exhausted all appellate remedies.
5062
5163 SEC. 2. Section 17275.4 is added to the Revenue and Taxation Code, to read:
5264
5365 ### SEC. 2.
5466
5567 17275.4. (a) 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, and a deduction for a business expense related to a payment to the Edge College and Career Network, LLC, pursuant to Section 162 of the Internal Revenue Code, relating to trade or business expenses, shall not be allowed to a taxpayer who meets all of the following conditions:(1) They are charged as a defendant in any of the following criminal complaints filed in the United States District Court for the District of Massachusetts:(A) Criminal Complaint #19-CR-10081-IT.(B) Criminal Complaint #19-CR-10078-RWZ.(C) Criminal Complaint #19-CR-10075-MLW.(D) Criminal Complaint #19-CR-10074-NMG.(E) Criminal Complaint #19-cr-10079-RWZ.(F) Criminal Complaint #1:19-cr-10117.(G) Criminal Complaint #1:19-cr-10115.(H) Criminal Complaint #19-cr-10131.(I) Criminal Complaint #1:19-cr-10116.(J) Criminal Complaint #1-19-cr-10080.(2) There is a final determination of their guilt with regard to a violation of any offense of Title 18 of the United States Code arising out of that criminal complaint.(3) There is a finding that they took the deduction unlawfully pursuant to the final determination of guilt described in paragraph (2), or pursuant to a determination by the Franchise Tax Board.(b) For purposes of this section, final determination of guilt means that the defendant has been convicted by verdict of a jury, accepted and recorded by the court, by a finding of the court in a case where a jury has been waived, or by a plea of guilty, and that the defendant has exhausted all appellate remedies.
5668
5769 17275.4. (a) 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, and a deduction for a business expense related to a payment to the Edge College and Career Network, LLC, pursuant to Section 162 of the Internal Revenue Code, relating to trade or business expenses, shall not be allowed to a taxpayer who meets all of the following conditions:(1) They are charged as a defendant in any of the following criminal complaints filed in the United States District Court for the District of Massachusetts:(A) Criminal Complaint #19-CR-10081-IT.(B) Criminal Complaint #19-CR-10078-RWZ.(C) Criminal Complaint #19-CR-10075-MLW.(D) Criminal Complaint #19-CR-10074-NMG.(E) Criminal Complaint #19-cr-10079-RWZ.(F) Criminal Complaint #1:19-cr-10117.(G) Criminal Complaint #1:19-cr-10115.(H) Criminal Complaint #19-cr-10131.(I) Criminal Complaint #1:19-cr-10116.(J) Criminal Complaint #1-19-cr-10080.(2) There is a final determination of their guilt with regard to a violation of any offense of Title 18 of the United States Code arising out of that criminal complaint.(3) There is a finding that they took the deduction unlawfully pursuant to the final determination of guilt described in paragraph (2), or pursuant to a determination by the Franchise Tax Board.(b) For purposes of this section, final determination of guilt means that the defendant has been convicted by verdict of a jury, accepted and recorded by the court, by a finding of the court in a case where a jury has been waived, or by a plea of guilty, and that the defendant has exhausted all appellate remedies.
5870
5971 17275.4. (a) 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, and a deduction for a business expense related to a payment to the Edge College and Career Network, LLC, pursuant to Section 162 of the Internal Revenue Code, relating to trade or business expenses, shall not be allowed to a taxpayer who meets all of the following conditions:(1) They are charged as a defendant in any of the following criminal complaints filed in the United States District Court for the District of Massachusetts:(A) Criminal Complaint #19-CR-10081-IT.(B) Criminal Complaint #19-CR-10078-RWZ.(C) Criminal Complaint #19-CR-10075-MLW.(D) Criminal Complaint #19-CR-10074-NMG.(E) Criminal Complaint #19-cr-10079-RWZ.(F) Criminal Complaint #1:19-cr-10117.(G) Criminal Complaint #1:19-cr-10115.(H) Criminal Complaint #19-cr-10131.(I) Criminal Complaint #1:19-cr-10116.(J) Criminal Complaint #1-19-cr-10080.(2) There is a final determination of their guilt with regard to a violation of any offense of Title 18 of the United States Code arising out of that criminal complaint.(3) There is a finding that they took the deduction unlawfully pursuant to the final determination of guilt described in paragraph (2), or pursuant to a determination by the Franchise Tax Board.(b) For purposes of this section, final determination of guilt means that the defendant has been convicted by verdict of a jury, accepted and recorded by the court, by a finding of the court in a case where a jury has been waived, or by a plea of guilty, and that the defendant has exhausted all appellate remedies.
6072
6173
6274
6375 17275.4. (a) 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, and a deduction for a business expense related to a payment to the Edge College and Career Network, LLC, pursuant to Section 162 of the Internal Revenue Code, relating to trade or business expenses, shall not be allowed to a taxpayer who meets all of the following conditions:
6476
6577 (1) They are charged as a defendant in any of the following criminal complaints filed in the United States District Court for the District of Massachusetts:
6678
6779 (A) Criminal Complaint #19-CR-10081-IT.
6880
6981 (B) Criminal Complaint #19-CR-10078-RWZ.
7082
7183 (C) Criminal Complaint #19-CR-10075-MLW.
7284
7385 (D) Criminal Complaint #19-CR-10074-NMG.
7486
7587 (E) Criminal Complaint #19-cr-10079-RWZ.
7688
7789 (F) Criminal Complaint #1:19-cr-10117.
7890
7991 (G) Criminal Complaint #1:19-cr-10115.
8092
8193 (H) Criminal Complaint #19-cr-10131.
8294
8395 (I) Criminal Complaint #1:19-cr-10116.
8496
8597 (J) Criminal Complaint #1-19-cr-10080.
8698
8799 (2) There is a final determination of their guilt with regard to a violation of any offense of Title 18 of the United States Code arising out of that criminal complaint.
88100
89101 (3) There is a finding that they took the deduction unlawfully pursuant to the final determination of guilt described in paragraph (2), or pursuant to a determination by the Franchise Tax Board.
90102
91103 (b) For purposes of this section, final determination of guilt means that the defendant has been convicted by verdict of a jury, accepted and recorded by the court, by a finding of the court in a case where a jury has been waived, or by a plea of guilty, and that the defendant has exhausted all appellate remedies.
92104
93105 SEC. 3. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
94106
95107 SEC. 3. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
96108
97109 SEC. 3. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
98110
99111 ### SEC. 3.