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Proposition 39 is a ballot initiative in the state of California that modifies the way out-of-state corporations calculate their income tax burdens. The proposition was approved by voters in the November 6 general election, with 61.1% voting in favor of it.〔(【引用サイトリンク】url=http://www.sos.ca.gov/elections/sov/2012-general/sov-complete.pdf )〕 Supporters of Proposition 39 claimed that it will close a tax loophole that currently rewards out-of-state companies for taking jobs out of California and, for tax purposes, treats out-of-state companies the way California-based companies are treated. The savings generated by closing the loophole will be directed to fund public schools and create jobs in the state, especially construction jobs in the clean energy sector.〔 Opponents argued that Proposition 39 is simply a tax increase, and it will make out-of-state companies less likely to do business in California.〔 The proposition does not affect California-based companies or California residents.〔〔 The nonpartisan California Legislative Analyst's Office has determined that changing the way out-of-state corporations are taxed in California will generate approximately $1 billion in revenue and create 40,000 jobs.〔 The primary financial backer of Proposition 39 was Thomas Steyer, who also played a lead role in designing the initiative. California State Senator Kevin de León served as the co-chairman of the Prop 39 campaign. California State Controller John Chiang appointed three members to a board created to oversee the Allocation of new funds related to the California Clean Energy Jobs Act.〔(【引用サイトリンク】first=Chiang )〕 The three board members include: Gary Kremen, the founder of Match.Com also a clean technology engineer, entrepreneur and inventor; Erik Emblem, executive administrator and chief operating officer of the Western States Council-Sheet Metal Workers in Sacramento; and Dana Cuff, professor of Architecture and Urban Planning at the University of California, Los Angeles. ==Background== In 2009, Sacramento legislators changed corporate tax law so that out-of-state companies could choose between two methods for calculating their California income tax.〔〔"Oakland Tribune editorial: California's Prop. 39 will help keep businesses here" (August 13, 2012). Oakland Tribune.〕 Companies could choose either the “three-factor” or “single-sales factor” method. The three-factor method bases half of a company’s tax bill on in-state sales and the other half on in-state property and employees.〔 A company with ample sales but no physical presence in the state significantly reduces its tax burden when choosing the three-factor method.〔〔〔 The change was part of a balanced budget deal between Arnold Schwarzenegger and state Republicans.〔〔 California is the only state that allows out-of-state companies to choose how their income tax is calculated. Supporters of Proposition 39 include San Francisco-based philanthropist and businessman Thomas Steyer, who founded Farallon Capital, a hedge fund, and One Pacific Bank, a community bank. Steyer, a signer of The Giving Pledge, has contributed $21.9 million of his own money to a campaign in favor of the initiative.〔〔 In 2010, Steyer co-chaired the successful effort to beat Proposition 23, a ballot initiative to overturn California’s climate change laws. The League of Conservative Voters has contributed $25,000 to the campaign, while the Western States Council of Sheet Metal Workers PAC has added $5,000.〔 Similar laws have been passed in New Jersey, Illinois, and Texas.〔 New Jersey Republican Governor Chris Christie called closing the loophole an important part of the New Jersey comeback.〔 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「California Proposition 39 (2012)」の詳細全文を読む スポンサード リンク
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