agencies pursuant to the 2011 Realignment Legislation, as de
ned. Thismeasure would also provide that the assignment of responsibilities tolocal agencies under the 2011 Realignment Legislation shall not bereimbursable as a new program or higher level of service, but wouldrequire reimbursement to local agencies resulting from subsequent stateactions under certain circumstances. This measure would further statethat local agency costs increased in complying with statutory openmeeting requirements shall not be deemed a reimbursable state mandate.This measure would additionally provide, when the rates in theabove-described taxes cease to be operative, for the appropriation of state funds in an equivalent amount to fund the provision of PublicSafety Services.(2) The Personal Income Tax Law imposes taxes based upon taxableincome. That law also allows credits for personal exemptions, andimposes an alternative minimum tax, as speci
ed. Existing law, fortaxable years beginning on or after January 1, 2009, and before January1, 2011, decreased the amount allowable as a credit for personalexemption for dependents, increased the tax rate applicable to taxableincome, and increased the alternative minimum tax rate, as provided.This measure would continue the decrease in the amount allowableas a credit for personal exemption for dependents, the increase in thetax rate applicable to taxable income, and the increase in the alternativeminimum tax rate for taxable years beginning before January 1, 2016.This bill would require the Controller to deposit 6.5% of the net personalincome tax receipts, as de
ned, into the Education Protection Account,established by this measure. Funds in the account would be appropriatedby the Legislature for the support of school districts and communitycollege districts, and would apply to the state
s constitutional minimumfunding obligation under Proposition 98.
. Appropriation: no. Fiscal committee: yes.State-mandated local program: no.
Resolved by the Senate, the Assembly concurring,
That theLegislature of the State of California at its 2011
12 FirstExtraordinary Session commencing on the sixth day of December2010, two-thirds of the membership of each house concurring,hereby proposes to the people of the State of California, that theConstitution of the State be amended as follows:First
This measure shall be known and may be cited as
TheSchools and Local Public Safety Protection Act of 2011.