(Part 2 of 3)
FRACKING Bans. California’s Mendocino and San Benito counties passed measures banning fracking, a practice in which high-pressure liquid is shot through a drill hole in the earth as a means of getting at oil or natural gas.
Gardens: Landlords may not prevent residents of condominiums and apartments from growing their own fruits and vegetables in portable containers.
Guns: In response to law enforcement shootings of minors brandishing toy guns, manufacturers must now make toys brightly colored so officers can easily distinguish them from real firearms. Courts must report to the state Department of Justice within one business day when a person becomes barred from having a firearm. Pistols must comply with handgun safety requirements, including having certain safety devices or meeting specified firing tests.
Health Care Loans: New law prohibits health care providers from verbally offering credit card loans to patients, or offering such loans in any form to a patient who is under anesthesia.
Helmets and Off-Road Vehicles: New law specifies that adult drivers and passengers of off-road vehicles wear helmets when the vehicle is being operated on public lands.
Human Trafficking Those convicted of solicitation or prostitution may have the conviction set aside if he/she is a victim of human trafficking. Courts may approve wiretaps for the investigation or prosecution of human trafficking.
Immigration – Immigrants with state driver’s licenses are eligible for California’s Low Cost Auto Insurance Program, even if they reside here illegally. Immigrants residing in the country illegally are eligible to apply for student loans funded by the state to help them attend University of California or California State University campuses. Those in the country illegally will no longer need a Social Security number to obtain state licenses to work as doctors, dentists, nurses, barbers, security guards or for many other jobs. State law books will be stripped of provisions that withheld public services from those in the country illegally but were ruled unconstitutional.
Impersonating A Peace Officer: New law doubles the maximum fine from $1,000 to $2,000 for the misdemeanor crime of using a badge to impersonate a peace officer. The new law also requires the law enforcement agency that files the charge to seize the badge.
Internet: Businesses may no longer use personal information about minor students obtained through internet education websites and mobile applications for any purpose other than online education.
Internet: Victims of “revenge porn” can seek court orders to have sexually explicit photos posted by others removed from the internet and to ask for damages. The law against posting sexually explicit photos of someone online as retaliation is extended to “selfies” – photos taken, though not posted, by the victim. Websites may no longer charge a fee to people who have been arrested in exchange for removing their booking photos from a website.
Juveniles convicted of crimes will have their records automatically sealed if they complete all court-imposed orders.
Light Rail: The Los Angeles County Metropolitan Transportation Authority is permitted to convert the Metro Orange Line bus way to light rail in the San Fernando Valley.
Local Taxes for Infrastructure Projects: New law allows local governments to seek voter approval (a 55% majority vote) to create infrastructure financing districts funded by increasing property taxes in the district.
* * *
Sy Al-os Accountancy Corporation provides accounting and tax services to individuals, corporations, LLCs and business entities. The Firm has a niche in defending taxpayers audited by the IRS and other governmental agencies. The firm celebrates its 38th anniversary in 2015.
* * *
Victor Santos Sy graduated Cum Laude from UE with a BBA and from Indiana State University with an MBA. Vic worked with SyCip, Gorres, Velayo (SGV – Andersen Consulting) and Ernst & Young before establishing Sy Accountancy Corporation in 704 Mira Monte Place, Pasadena, CA 91101. He has 50 years of experience in accounting, consulting, and tax work.
* * *
The Firm proudly welcomes Arlene Al-os in 2015. She obtained her bachelors of Science in Accountancy from Mindanao State University and MBA from Ateneo de Manila University. She teaches intermediate accounting at UCLA and was a professor of Economics at Asia Pacific College. She has over 15 years of experience including member firms of KPMG and BDO Seidman accounting firms.
* * *
Our readers may call (626) 744-0200 or email tax questions to [email protected]. Please visit our website for about 300 tax tips at www.victorsycpa.com.
