Legislation that I’m sponsoring with Board of Equalization Member Fiona Ma advanced in the Senate Governance and Finance Committee today. SB 526 (Fuller) would give the Franchise Tax Board authority to honor legal divorce agreements regarding payment of taxes when determining if one spouse can be relieved of a joint tax liability.

If two parties reach a court-approved agreement that they believe has fairly divided assets and debts, then a tax agency should respect that agreement. Telling taxpayers that they must go back to court in order to enforce a divorce agreement is inefficient government. This must be changed.

Most of the income tax appeals to reach the Board of Equalization that include a divorce settlement agreement involve women who believe they were protected from tax liability, but discover their only recourse to enforce the agreement is to go back to court or pay the tax.

SB 526 will assist in easing the financial burden of divorced women who should have no legal obligation to pay the tax, as stipulated by their divorce agreement.

Here’s what Senate Republican Leader-Elect Jean Fuller had to say:

“Divorce can be difficult… Read More

“You will find that powerful financial and investment institutions are the ones promoting the attacks on your pensions. Firms like Berkshire-Hathaway and the Koch brothers are backing political candidates and causes all over the country in the hopes of making this issue relevant and in the mainstream media. Why? Because if they can crack your pension and turn it into a 401(k), they will make billions. Your pension is the golden egg that they are dying to get their hands upon.By the way, it was those same financial geniuses that brought about the Great Recession in the first place. After nearly collapsing the entire financial system of western civilization, they successfully managed to deflect the blame off of themselves and onto government employee pay/benefits.” – Jim Foster, Vice President, Long Beach Police Officers Association, posted onPubSec Alliancewebsite

These comments form the conclusion to a piece published by Foster entitled “What does “unfunded liability” mean?,”… Read More

The United Farm Workers unionrecently admitted that their contracts do not provide a living wage. They did it in a room full of people.

I attended the conference UC Davis held April 17 to celebrate the 40th anniversary of the the Agricultural Labor Relations Act. I nearly didn’t make it, as the conference was supposedly sold out prior to the deadline. But it quickly became apparent that leaders of the United Farm Workers union manipulated the event registration. The United Farm Workers labor union claimed it was bringing busloads of workers to the event, and reserved the seats. The day of the event, six workers showed up; there were more UFW employees at the conference than actual workers.

These are the tactics used by the desperate UFW, clinging to relevance by a thread. UFW membership is hovering at 3,300 members, according to Philip Martin, UC Davis Professor of Agricultural and… Read More

If you pay an illegal tax, you deserve to get your money back. There’s no good reason the state should keep money that rightfully belongs to taxpayers.

The Democrats in the Assembly Revenue and Taxation Committee disagree, and today they again blocked commonsense legislation to protect taxpayers. AB 867 (Wagner), which I sponsored, would have required the State of California to provide a full refund to all individuals who paid a tax later declared illegal or unconstitutional.

Currently, taxpayers are only eligible to receive refunds if they have exhausted all their administrative appeals remedies, even if the tax they paid is later declared illegal or unconstitutional.

AB 867, which was supported by taxpayer advocacy groups, would have required the state to automatically issue refunds to taxpayers whose information is up to date. It also would have opened up an additional appeals period of one year after a state tax is declared illegal or unconstitutional, giving taxpayers a chance to apply for the refunds they deserve.

Assemblyman… Read More

Last week the California Court of Appeal issued an important ruling interpreting Proposition 218, the Howard Jarvis Taxpayers Association sponsored initiative approved by voters in 1996. Proposition 218 is entitled “The Taxpayers Right to Vote Act” for a very good reason. It reflects the policy that those who pay the bills for public expenditures – taxpayers – should have the final say over how much is taken out of their wallets and pocketbooks. It subjects virtually all local taxes and fees, especially those related to property, to voter or ratepayer control.

Proposition 218 was necessary because the legislature and the courts had created loopholes in Proposition 13, the iconic California initiative that started the modern American tax revolt in 1978. While Proposition 13 was focused on property taxes, Proposition 218 was drafted to limit the explosion in other types of government exactions burdening homeowners including so-called “benefit assessments,” fees, charges and other sorts of property related levies.

What is important to note about Proposition 218, is that it did not ban property related fees but, rather, sought to return the imposition… Read More

Today, I am pleased to announce my candidacy for the California United States Senate seat in 2016.

I am running for this important office because I can and will offer California voters a choice – not just between parties or amongst candidates – but a choice of ideas and plans as well.

For most of the last twenty years, California has had one-party rule in the U.S. Senate and the California legislature. The result has been a state that is #1 in poverty, at the bottom in education, and suffering from chronic under-employment, water shortages and budget problems. Not coincidentally, California has the highest combined tax, regulatory and debt burden in the Country.

Our problems are the fault of policy choices. For example, if, despite its desert terrain, Arizona can have enough water and the small state of North Dakota the smallest percentage of unemployed, clearly it is a matter of poor decision making for the rich state of California to have the many problems we do. In order to change our fortunes, we need to change our policies and to do that, we must change our leaders.

We must return to an era of economic growth and away from political… Read More

California lags behind much of the country when it comes to high taxes and creating an atmosphere that allows businesses to create jobs, but there’s also another area where the Golden State fails to meet the national standard—National Tax Freedom Day.

For the rest of the nation Tax Freedom Day arrives on April 24. Californians, however, won’t be able to celebrate until nine days later on May 3. Only Connecticut New Jersey and New York have later dates. Calculated annually by the Tax Foundation, Tax Freedom Day is the day Americans have earned enough money to pay their annual tax obligations at the federal, state and local level.

According to the Tax Foundation, Americans total tax bill comes to $4.8 trillion and will collectively spend more on taxes in 2015 than they will on food, clothing and housing combined. That’s incredible.

It’s clear that California’s byzantine tax structure continues to create a difficult economic environment in which to live and work. Unfortunately, Californians must work 123 days to pay their tax bill.

We can do better.… Read More

California once built dams to store water from the wet years so there would be plenty in dry years. But radical environmental laws have squandered our existing water supply, and obstructed the construction of any major dams, while the population has nearly doubled.

Gov. Jerry Brown and President Barack Obama have the authority under the existing Endangered Species Act to convene a process to suspend environmental laws during the drought. Governor Brown also has the authority to request the president to act. Despite repeated calls to do so, neither has responded to requests from Congressman Tom McClintock.

McClintock told me in an… Read More