HomeMy WebLinkAboutMINUTES - 05051987 - 1.3 (2) To: BOARD OF SUPERVISORS
FROM: Phil Batchelor Contra
County Administrator
Costa
DATE: April 30, 1987 County
SUBJECT:
Legislation: Assembly Bill 239 (Moore)
SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION
RECOMMENDATION:
Adopt a position in support of AB 239 by Assemblywoman Gwen Moore
which eliminates a deduction from income tax for expenses
incurred in connection with a private club which discriminates on
the basis of age, sex, race, religion, or national origin in its
membership, or in the provision of services.
BACKGROUND:
Supervisor Fanden brought AB 239 (Moore) to the attention of the
County Administrator' s Office. Existing law allows a deduction
from gross income for ordinary and necessary expenses paid or
incurred in carrying on any trade or business.
Assemblywoman Moore has introduced AB 239 which would limit this
deduction from gross income to the extent that the expenses are
incurred in connection with a private club which discriminates as
noted above. In addition, AB 239 would require any private club
which discriminates, as noted above, to provide on each receipt
furnished to a taxpayer a printed statement stating that
expenditures covered by the receipt are not tax deductible.
The Board has supported similar bills in the past on the basis
that it is contrary to sound public policy for the State of
California to be underwriting discrimination by allowing such
expenses as a tax deduction. Since AB 239 furthers a more
rational public policy in this regard, it is recommended that the
Board of Supervisors support AB 239.
CONTINUED ON ATTACHMENT: i YES SIGNATURE:
A&—
X RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
X APPROVE OTHER
S I GNATURE(S): Aw 512�
ACTION OF BOARD ON Mav 5, 1987 APPROVED AS RECOMMENDED OTHER _
VOTE OF SUPERVISORS
1 HEREBY CERTIFY THAT THIS IS A TRUE
X UNANIMOUS (ABSENT ) AND CORRECT COPY OF AN ACTION TAKEN
AYES: NOES: AND ENTERED ON THE MINUTES OF THE BOARD
ABSENT: _ ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN.
CC: county Administrator ATTESTED MAY 5 1987
-upervi sor .lance Fanden
Jackson/Barish & Associates PHIL BATCHELOR, CLERK OF THE BOARD OF
Assemblywoman Gwen Moore SUPERVISORS AND COUNTY ADMINISTRATOR
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BY ,DEPUTY
M382/7-83