Closed achen353 closed 2 years ago
An example result of BillSum cleaning:
{
"bill_id": "SB 2",
"text": "The people of the State of California do enact as follows:\n\n\ 1. nSECTION\nThe Legislature finds and declares all of the following:\n(a) (1) Since 1899 congressionally chartered veterans\u2019 organizations have provided a valuable service to our nation\u2019s returning service members. These organizations help preserve the memories and incidents of the great hostilities fought by our nation, and preserve and strengthen comradeship among members.\n(2) These veterans\u2019 organizations also own and manage various properties including lodges, posts, and fraternal halls. These properties act as a safe haven where veterans of all ages and their families can gather together to find camaraderie and fellowship, share stories, and seek support from people who understand their unique experiences. This aids in the healing process for these returning veterans, and ensures their health and happiness.\n(b) As a result of congressional chartering of these veterans\u2019 organizations, the United States Internal Revenue Service created a special tax exemption for these organizations under Section 501(c)(19) of the Internal Revenue Code.\n(c) Section 501(c)(19) of the Internal Revenue Code and related federal regulations provide for the exemption for posts or organizations of war veterans, or an auxiliary unit or society of, or a trust or foundation for, any such post or organization that, among other attributes, carries on programs to perpetuate the memory of deceased veterans and members of the Armed Forces and to comfort their survivors, conducts programs for religious, charitable, scientific, literary, or educational purposes, sponsors or participates in activities of a patriotic nature, and provides social and recreational activities for their members.\n(d) Section 215.1 of the Revenue and Taxation Code stipulates that all buildings, support and so much of the real property on which the buildings are situated as may be required for the convenient use and occupation of the buildings, used exclusively for charitable purposes, owned by a veterans\u2019 organization that has been chartered by the Congress of the United States, organized and operated for charitable purposes, when the same are used solely and exclusively for the purpose of the organization, if not conducted for profit and no part of the net earnings of which ensures to the benefit of any private individual or member thereof, are exempt from taxation.\n(e) The Chief Counsel of the State Board of Equalization concluded, based on a 1979 appellate court decision, that only parts of American Legion halls are exempt from property taxation and that other parts, such as billiard rooms, card rooms, and similar areas, are not exempt.\n(f) In a 1994 memorandum, the State Board of Equalization\u2019s legal division further concluded that the areas normally considered eligible for exemptions are the office areas used to counsel veterans and the area used to store veterans\u2019 records, but that the meeting hall and bar found in most of the facilities are not considered used for charitable purposes.\n(g) Tax-exempt status is intended to provide economic incentive and support to veterans\u2019 organizations to provide for the social welfare of the community of current and former military personnel.\n(h) The State Board of Equalization\u2019s constriction of the tax exemption has resulted in an onerous tax burden on California veteran service organizations posts or halls, hinders the posts\u2019 ability to provide facilities for veterans, and threatens the economic viability of many local organizations.\n(i) The charitable activities of a veteran service organizations post or hall are much more than the counseling of veterans. The requirements listed for qualification for the federal tax exemption clearly dictate a need for more than just an office.\n(j) Programs to perpetuate the memory of deceased veterans and members of the Armed Forces and to comfort their survivors require the use of facilities for funerals and receptions.\n(k) Programs for religious, charitable, scientific, literary, or educational purposes require space for more than 50 attendees.\n(l) Activities of a patriotic nature need facilities to accommodate hundreds of people.\n(m) Social and recreational activities for members require precisely those areas considered \u201cnot used for charitable purposes\u201d by the State Board of Equalization.\n(n) The State Board of Equalization\u2019s interpretation of the Revenue and Taxation Code reflects a lack of understanding of the purpose and programs of the veterans service organizations posts or halls and is detrimental to the good works performed in support of our veteran community.\nSECTION 1.\nSEC. 2.\nSection 215.1 of the Revenue and Taxation Code is amended to read:\n215.1.\n(a) All buildings, and so much of the real property on which the buildings are situated as may be required for the convenient use and occupation of the buildings, used exclusively for charitable purposes, owned by a veterans\u2019 organization that has been chartered by the Congress of the United States, organized and operated for charitable purposes, and exempt from federal income tax as an organization described in Section 501(c)(19) of the Internal Revenue Code when the same are used solely and exclusively for the purpose of the organization, if not conducted for profit and no part of the net earnings of which inures to the benefit of any private individual or member thereof, shall be exempt from taxation.\n(b) The exemption provided for in this section shall apply to the property of all organizations meeting the requirements of this section, subdivision (b) of Section 4 of Article XIII of the California Constitution, and paragraphs (1) to (4), inclusive, (6), and (7) of subdivision (a) of Section 214.\n(c) (1) The exemption specified by subdivision (a) shall not be denied to a property on the basis that the property is used for fraternal, lodge, or social club purposes.\n(2) With regard to this subdivision, the Legislature finds and declares all of the following:\n(A) The exempt activities of a veterans\u2019 organization as described in subdivision (a) qualitatively differ from the exempt activities of other nonprofit entities that use property for fraternal, lodge, or social club purposes in that the exempt purpose of the veterans\u2019 organization is to conduct programs to perpetuate the memory of deceased veterans and members of the Armed Forces and to comfort their survivors, to conduct programs for religious, charitable, scientific, literary, or educational purposes, to sponsor or participate in activities of a patriotic nature, and to provide social and recreational activities for their members.\n(B) In light of this distinction, the use of real property by a veterans\u2019 organization as described in subdivision (a), for fraternal, lodge, or social club purposes is central to that organization\u2019s exempt purposes and activities.\n(C) In light of the factors set forth in subparagraphs (A) and (B), the use of real property by a veterans\u2019 organization as described in subdivision (a) for fraternal, lodge, or social club purposes, constitutes the exclusive use of that property for a charitable purpose within the meaning of subdivision (b) of Section 4 of Article XIII of the California Constitution.\n(d) The exemption provided for in this section shall not apply to any portion of a property that consists of a bar where alcoholic beverages are served. The portion of the property ineligible for the veterans\u2019 organization exemption shall be that area used primarily to prepare and serve alcoholic beverages.\n(e) An organization that files a claim for the exemption provided for in this section shall file with the assessor a valid organizational clearance certificate issued pursuant to Section 254.6.\n(f) This exemption shall be known as the \u201cveterans\u2019 organization exemption.\u201d\nSEC. 2.\nSEC. 3.\nNotwithstanding Section 2229 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any property tax revenues lost by it pursuant to this act.\nSEC. 3.\nSEC. 4.\nThis act provides for a tax levy within the meaning of Article IV of the Constitution and shall go into immediate effect.",
"summary": "Existing property tax law establishes a veterans\u2019 organization exemption under which property is exempt from taxation if, among other things, that property is used exclusively for charitable purposes and is owned by a veterans\u2019 organization. This bill would provide that the veterans\u2019 organization exemption shall not be denied to a property on the basis that the property is used for fraternal, lodge, or social club purposes, and would make specific findings and declarations in that regard. The bill would also provide that the exemption shall not apply to any portion of a property that consists of a bar where alcoholic beverages are served. Section 2229 of the Revenue and Taxation Code requires the Legislature to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation. This bill would provide that, notwithstanding Section 2229 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill. This bill would take effect immediately as a tax levy.",
"title": "An act to amend Section 215.1 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.",
"sum_len": 1181,
"text_len":8203,
"clean_text": "The people of the State of California do enact as follows: <SECTION-HEADER> The Legislature finds and declares all of the following: (1) Since 1899 congressionally chartered veterans\u2019 organizations have provided a valuable service to our nation\u2019s returning service members. These organizations help preserve the memories and incidents of the great hostilities fought by our nation, and preserve and strengthen comradeship among members. These veterans\u2019 organizations also own and manage various properties including lodges, posts, and fraternal halls. These properties act as a safe haven where veterans of all ages and their families can gather together to find camaraderie and fellowship, share stories, and seek support from people who understand their unique experiences. This aids in the healing process for these returning veterans, and ensures their health and happiness. As a result of congressional chartering of these veterans\u2019 organizations, the United States Internal Revenue Service created a special tax exemption for these organizations under Section 501(c)(19) of the Internal Revenue Code. Section 501(c)(19) of the Internal Revenue Code and related federal regulations provide for the exemption for posts or organizations of war veterans, or an auxiliary unit or society of, or a trust or foundation for, any such post or organization that, among other attributes, carries on programs to perpetuate the memory of deceased veterans and members of the Armed Forces and to comfort their survivors, conducts programs for religious, charitable, scientific, literary, or educational purposes, sponsors or participates in activities of a patriotic nature, and provides social and recreational activities for their members. Section 215.1 of the Revenue and Taxation Code stipulates that all buildings, support and so much of the real property on which the buildings are situated as may be required for the convenient use and occupation of the buildings, used exclusively for charitable purposes, owned by a veterans\u2019 organization that has been chartered by the Congress of the United States, organized and operated for charitable purposes, when the same are used solely and exclusively for the purpose of the organization, if not conducted for profit and no part of the net earnings of which ensures to the benefit of any private individual or member thereof, are exempt from taxation. The Chief Counsel of the State Board of Equalization concluded, based on a 1979 appellate court decision, that only parts of American Legion halls are exempt from property taxation and that other parts, such as billiard rooms, card rooms, and similar areas, are not exempt. In a 1994 memorandum, the State Board of Equalization\u2019s legal division further concluded that the areas normally considered eligible for exemptions are the office areas used to counsel veterans and the area used to store veterans\u2019 records, but that the meeting hall and bar found in most of the facilities are not considered used for charitable purposes. Tax-exempt status is intended to provide economic incentive and support to veterans\u2019 organizations to provide for the social welfare of the community of current and former military personnel. The State Board of Equalization\u2019s constriction of the tax exemption has resulted in an onerous tax burden on California veteran service organizations posts or halls, hinders the posts\u2019 ability to provide facilities for veterans, and threatens the economic viability of many local organizations. The charitable activities of a veteran service organizations post or hall are much more than the counseling of veterans. The requirements listed for qualification for the federal tax exemption clearly dictate a need for more than just an office. Programs to perpetuate the memory of deceased veterans and members of the Armed Forces and to comfort their survivors require the use of facilities for funerals and receptions. Programs for religious, charitable, scientific, literary, or educational purposes require space for more than 50 attendees. Activities of a patriotic nature need facilities to accommodate hundreds of people. Social and recreational activities for members require precisely those areas considered \u201cnot used for charitable purposes\u201d by the State Board of Equalization. The State Board of Equalization\u2019s interpretation of the Revenue and Taxation Code reflects a lack of understanding of the purpose and programs of the veterans service organizations posts or halls and is detrimental to the good works performed in support of our veteran community. <SECTION-HEADER><SECTION-HEADER> Section 215.1 of the Revenue and Taxation Code is amended to read: 215.1. All buildings, and so much of the real property on which the buildings are situated as may be required for the convenient use and occupation of the buildings, used exclusively for charitable purposes, owned by a veterans\u2019 organization that has been chartered by the Congress of the United States, organized and operated for charitable purposes, and exempt from federal income tax as an organization described in Section 501(c)(19) of the Internal Revenue Code when the same are used solely and exclusively for the purpose of the organization, if not conducted for profit and no part of the net earnings of which inures to the benefit of any private individual or member thereof, shall be exempt from taxation. The exemption provided for in this section shall apply to the property of all organizations meeting the requirements of this section, subdivision (b) of Section 4 of Article XIII of the California Constitution, and paragraphs (1) to (4), inclusive, (6), and (7) of subdivision (a) of Section 214. (1) The exemption specified by subdivision (a) shall not be denied to a property on the basis that the property is used for fraternal, lodge, or social club purposes. With regard to this subdivision, the Legislature finds and declares all of the following: The exempt activities of a veterans\u2019 organization as described in subdivision (a) qualitatively differ from the exempt activities of other nonprofit entities that use property for fraternal, lodge, or social club purposes in that the exempt purpose of the veterans\u2019 organization is to conduct programs to perpetuate the memory of deceased veterans and members of the Armed Forces and to comfort their survivors, to conduct programs for religious, charitable, scientific, literary, or educational purposes, to sponsor or participate in activities of a patriotic nature, and to provide social and recreational activities for their members. In light of this distinction, the use of real property by a veterans\u2019 organization as described in subdivision (a), for fraternal, lodge, or social club purposes is central to that organization\u2019s exempt purposes and activities. In light of the factors set forth in subparagraphs (A) and (B), the use of real property by a veterans\u2019 organization as described in subdivision (a) for fraternal, lodge, or social club purposes, constitutes the exclusive use of that property for a charitable purpose within the meaning of subdivision (b) of Section 4 of Article XIII of the California Constitution. The exemption provided for in this section shall not apply to any portion of a property that consists of a bar where alcoholic beverages are served. The portion of the property ineligible for the veterans\u2019 organization exemption shall be that area used primarily to prepare and serve alcoholic beverages. An organization that files a claim for the exemption provided for in this section shall file with the assessor a valid organizational clearance certificate issued pursuant to Section 254.6. This exemption shall be known as the \u201cveterans\u2019 organization exemption.\u201d<SECTION-HEADER><SECTION-HEADER> Notwithstanding Section 2229 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any property tax revenues lost by it pursuant to this act. <SECTION-HEADER><SECTION-HEADER> This act provides for a tax levy within the meaning of Article IV of the Constitution and shall go into immediate effect.",
"clean_summary": "Existing property tax law establishes a veterans\u2019 organization exemption under which property is exempt from taxation if, among other things, that property is used exclusively for charitable purposes and is owned by a veterans\u2019 organization. This bill would provide that the veterans\u2019 organization exemption shall not be denied to a property on the basis that the property is used for fraternal, lodge, or social club purposes, and would make specific findings and declarations in that regard. The bill would also provide that the exemption shall not apply to any portion of a property that consists of a bar where alcoholic beverages are served. Section 2229 of the Revenue and Taxation Code requires the Legislature to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation. This bill would provide that, notwithstanding Section 2229 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill. This bill would take effect immediately as a tax levy.",
"clean_title": "An act to amend Section 215.1 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy."
}
An example raw output of convert_to_extract.py
after the addition of a data cleaning process for BillSum.
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"Article", "XIII", "of", "the", "California", "Constitution", "."], ["The", "exemption", "provided", "for", "in", "this",
"section", "shall", "not", "apply", "to", "any", "portion", "of", "a", "property", "that", "consists", "of", "a",
"bar", "where", "alcoholic", "beverages", "are", "served", "."], ["The", "portion", "of", "the", "property",
"ineligible", "for", "the", "veterans", "\u2019", "organization", "exemption", "shall", "be", "that", "area", "used",
"primarily", "to", "prepare", "and", "serve", "alcoholic", "beverages", "."], ["An", "organization", "that", "files",
"a", "claim", "for", "the", "exemption", "provided", "for", "in", "this", "section", "shall", "file", "with", "the", "assessor",
"a", "valid", "organizational", "clearance", "certificate", "issued", "pursuant", "to", "Section", "254.6", "."],
["This", "exemption", "shall", "be", "known", "as", "the", "\u201c", "veterans", "\u2019", "organization", "exemption", "."],
["\u201d<SECTION", "-", "HEADER><SECTION", "-", "HEADER", ">"], ["Notwithstanding", "Section", "2229",
"of", "the", "Revenue", "and", "Taxation", "Code", ",", "no", "appropriation", "is", "made", "by", "this", "act", "and",
"the", "state", "shall", "not", "reimburse", "any", "local", "agency", "for", "any", "property", "tax", "revenues", "lost",
"by", "it", "pursuant", "to", "this", "act", "."], ["<", "SECTION", "-", "HEADER><SECTION", "-", "HEADER", ">"],
["This", "act", "provides", "for", "a", "tax", "levy", "within", "the", "meaning", "of", "Article", "IV", "of", "the", "
Constitution", "and", "shall", "go", "into", "immediate", "effect", "."]],
"labels": [0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 1, 0, 0, 0, 1, 0, 0, 0, 0, 1, 0, 0],
"tgt": "Existing property tax law establishes a veterans \u2019 organization exemption under which property is
exempt from taxation if , among other things , that property is used exclusively for charitable purposes and is
owned by a veterans \u2019 organization .<q>This bill would provide that the veterans \u2019 organization
exemption shall not be denied to a property on the basis that the property is used for fraternal , lodge ,
or social club purposes , and would make specific findings and declarations in that regard .<q>The bill would
also provide that the exemption shall not apply to any portion of a property that consists of a bar where alcoholic
beverages are served .<q>Section 2229 of the Revenue and Taxation Code requires the Legislature to reimburse
local agencies annually for certain property tax revenues lost as a result of any exemption or classification of
property for purposes of ad valorem property taxation .<q>This bill would provide that , notwithstanding Section 2229
of the Revenue and Taxation Code , no appropriation is made and the state shall not reimburse local agencies for
property tax revenues lost by them pursuant to the bill .<q>This bill would take effect immediately as a tax levy ."}
In summary: Original text before cleaning:
The people of the State of California do enact as follows:\n\n\ 1. nSECTION\nThe Legislature finds and declares all of the
following:\n(a) (1) Since 1899 congressionally chartered veterans\u2019 organizations have provided a valuable service to
our nation\u2019s returning service members. These organizations help preserve the memories and incidents of the great
hostilities fought by our nation, and preserve and strengthen comradeship among members.\n(2) These veterans\u2019
organizations also own and manage various properties including lodges, posts, and fraternal halls. These properties act as a
safe haven where veterans of all ages and their families can gather together to find camaraderie and fellowship, share
stories, and seek support from people who understand their unique experiences. This aids in the healing process for these
returning veterans, and ensures their health and happiness.\n(b) As a result of congressional chartering of these
veterans\u2019 organizations, the United States Internal Revenue Service created a special tax exemption for these
organizations under Section 501(c)(19) of the Internal Revenue Code.\n(c) Section 501(c)(19) of the Internal Revenue Code
and related federal regulations provide for the exemption for posts or organizations of war veterans, or an auxiliary unit or
society of, or a trust or foundation for, any such post or organization that, among other attributes, carries on programs to
perpetuate the memory of deceased veterans and members of the Armed Forces and to comfort their survivors, conducts
programs for religious, charitable, scientific, literary, or educational purposes, sponsors or participates in activities of a
patriotic nature, and provides social and recreational activities for their members.\n(d) Section 215.1 of the Revenue and
Taxation Code stipulates that all buildings, support and so much of the real property on which the buildings are situated as
may be required for the convenient use and occupation of the buildings, used exclusively for charitable purposes, owned by
a veterans\u2019 organization that has been chartered by the Congress of the United States, organized and operated for
charitable purposes, when the same are used solely and exclusively for the purpose of the organization, if not conducted for
profit and no part of the net earnings of which ensures to the benefit of any private individual or member thereof, are
exempt from taxation.\n(e) The Chief Counsel of the State Board of Equalization concluded, based on a 1979 appellate
court decision, that only parts of American Legion halls are exempt from property taxation and that other parts, such as
billiard rooms, card rooms, and similar areas, are not exempt.\n(f) In a 1994 memorandum, the State Board of
Equalization\u2019s legal division further concluded that the areas normally considered eligible for exemptions are the
office areas used to counsel veterans and the area used to store veterans\u2019 records, but that the meeting hall and
bar found in most of the facilities are not considered used for charitable purposes.\n(g) Tax-exempt status is intended to
provide economic incentive and support to veterans\u2019 organizations to provide for the social welfare of the community
of current and former military personnel.\n(h) The State Board of Equalization\u2019s constriction of the tax exemption has resulted in an onerous tax burden on California veteran service organizations posts or halls, hinders the posts\u2019 ability to provide facilities for veterans, and threatens the economic viability of many local organizations.\n(i) The charitable activities of a veteran service organizations post or hall are much more than the counseling of veterans. The requirements listed for qualification for the federal tax exemption clearly dictate a need for more than just an office.\n(j) Programs to perpetuate the memory of deceased veterans and members of the Armed Forces and to comfort their survivors require the use of facilities for funerals and receptions.\n(k) Programs for religious, charitable, scientific, literary, or educational
purposes require space for more than 50 attendees.\n(l) Activities of a patriotic nature need facilities to accommodate
hundreds of people.\n(m) Social and recreational activities for members require precisely those areas considered
\u201cnot used for charitable purposes\u201d by the State Board of Equalization.\n(n) The State Board of Equalization\u2019s interpretation of the Revenue and Taxation Code reflects a lack of understanding of the purpose and
programs of the veterans service organizations posts or halls and is detrimental to the good works performed in support of
our veteran community.\nSECTION 1.\nSEC. 2.\nSection 215.1 of the Revenue and Taxation Code is amended to
read:\n215.1.\n(a) All buildings, and so much of the real property on which the buildings are situated as may be required for
the convenient use and occupation of the buildings, used exclusively for charitable purposes, owned by a veterans\u2019
organization that has been chartered by the Congress of the United States, organized and operated for charitable purposes,
and exempt from federal income tax as an organization described in Section 501(c)(19) of the Internal Revenue Code when
the same are used solely and exclusively for the purpose of the organization, if not conducted for profit and no part of the
net earnings of which inures to the benefit of any private individual or member thereof, shall be exempt from taxation.\n(b)
The exemption provided for in this section shall apply to the property of all organizations meeting the requirements of this
section, subdivision (b) of Section 4 of Article XIII of the California Constitution, and paragraphs (1) to (4), inclusive, (6), and
(7) of subdivision (a) of Section 214.\n(c) (1) The exemption specified by subdivision (a) shall not be denied to a property on
the basis that the property is used for fraternal, lodge, or social club purposes.\n(2) With regard to this subdivision, the
Legislature finds and declares all of the following:\n(A) The exempt activities of a veterans\u2019 organization as described
in subdivision (a) qualitatively differ from the exempt activities of other nonprofit entities that use property for fraternal,
lodge, or social club purposes in that the exempt purpose of the veterans\u2019 organization is to conduct programs to
perpetuate the memory of deceased veterans and members of the Armed Forces and to comfort their survivors, to conduct
programs for religious, charitable, scientific, literary, or educational purposes, to sponsor or participate in activities of a
patriotic nature, and to provide social and recreational activities for their members.\n(B) In light of this distinction, the use of
real property by a veterans\u2019 organization as described in subdivision (a), for fraternal, lodge, or social club purposes is
central to that organization\u2019s exempt purposes and activities.\n(C) In light of the factors set forth in subparagraphs (A)
and (B), the use of real property by a veterans\u2019 organization as described in subdivision (a) for fraternal, lodge, or
social club purposes, constitutes the exclusive use of that property for a charitable purpose within the meaning of
subdivision (b) of Section 4 of Article XIII of the California Constitution.\n(d) The exemption provided for in this section shall
not apply to any portion of a property that consists of a bar where alcoholic beverages are served. The portion of the
property ineligible for the veterans\u2019 organization exemption shall be that area used primarily to prepare and serve
alcoholic beverages.\n(e) An organization that files a claim for the exemption provided for in this section shall file with the
assessor a valid organizational clearance certificate issued pursuant to Section 254.6.\n(f) This exemption shall be known as
the \u201cveterans\u2019 organization exemption.\u201d\nSEC. 2.\nSEC. 3.\nNotwithstanding Section 2229 of the Revenue
and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any property
tax revenues lost by it pursuant to this act.\nSEC. 3.\nSEC. 4.\nThis act provides for a tax levy within the meaning of Article
IV of the Constitution and shall go into immediate effect.","summary":"Existing property tax law establishes a veterans\u2019
organization exemption under which property is exempt from taxation if, among other things, that property is used
exclusively for charitable purposes and is owned by a veterans\u2019 organization. This bill would provide that the veterans\u2019 organization exemption shall not be denied to a property on the basis that the property is used for fraternal,
lodge, or social club purposes, and would make specific findings and declarations in that regard. The bill would also provide
that the exemption shall not apply to any portion of a property that consists of a bar where alcoholic beverages are served.
Section 2229 of the Revenue and Taxation Code requires the Legislature to reimburse local agencies annually for certain
property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property
taxation. This bill would provide that, notwithstanding Section 2229 of the Revenue and Taxation Code, no appropriation is
made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill. This bill
would take effect immediately as a tax levy.
Text after cleaning:
The people of the State of California do enact as follows: <SECTION-HEADER> The Legislature finds and declares all of the
following: (1) Since 1899 congressionally chartered veterans\u2019 organizations have provided a valuable service to our
nation\u2019s returning service members. These organizations help preserve the memories and incidents of the great
hostilities fought by our nation, and preserve and strengthen comradeship among members. These veterans\u2019
organizations also own and manage various properties including lodges, posts, and fraternal halls. These properties act as a
safe haven where veterans of all ages and their families can gather together to find camaraderie and fellowship, share
stories, and seek support from people who understand their unique experiences. This aids in the healing process for these
returning veterans, and ensures their health and happiness. As a result of congressional chartering of these veterans\u2019
organizations, the United States Internal Revenue Service created a special tax exemption for these organizations under
Section 501(c)(19) of the Internal Revenue Code. Section 501(c)(19) of the Internal Revenue Code and related federal
regulations provide for the exemption for posts or organizations of war veterans, or an auxiliary unit or society of, or a trust
or foundation for, any such post or organization that, among other attributes, carries on programs to perpetuate the memory
of deceased veterans and members of the Armed Forces and to comfort their survivors, conducts programs for religious,
charitable, scientific, literary, or educational purposes, sponsors or participates in activities of a patriotic nature, and
provides social and recreational activities for their members. Section 215.1 of the Revenue and Taxation Code stipulates that
all buildings, support and so much of the real property on which the buildings are situated as may be required for the
convenient use and occupation of the buildings, used exclusively for charitable purposes, owned by a veterans\u2019
organization that has been chartered by the Congress of the United States, organized and operated for charitable purposes,
when the same are used solely and exclusively for the purpose of the organization, if not conducted for profit and no part of
the net earnings of which ensures to the benefit of any private individual or member thereof, are exempt from taxation. The
Chief Counsel of the State Board of Equalization concluded, based on a 1979 appellate court decision, that only parts of
American Legion halls are exempt from property taxation and that other parts, such as billiard rooms, card rooms, and
similar areas, are not exempt. In a 1994 memorandum, the State Board of Equalization\u2019s legal division further
concluded that the areas normally considered eligible for exemptions are the office areas used to counsel veterans and the
area used to store veterans\u2019 records, but that the meeting hall and bar found in most of the facilities are not
considered used for charitable purposes. Tax-exempt status is intended to provide economic incentive and support to
veterans\u2019 organizations to provide for the social welfare of the community of current and former military personnel.
The State Board of Equalization\u2019s constriction of the tax exemption has resulted in an onerous tax burden on
California veteran service organizations posts or halls, hinders the posts\u2019 ability to provide facilities for veterans,
and threatens the economic viability of many local organizations. The charitable activities of a veteran service organizations
post or hall are much more than the counseling of veterans. The requirements listed for qualification for the federal tax
exemption clearly dictate a need for more than just an office. Programs to perpetuate the memory of deceased veterans and members of the Armed Forces and to comfort their survivors require the use of facilities for funerals and receptions. Programs for religious,
charitable, scientific, literary, or educational purposes require space for more than 50 attendees. Activities of a patriotic
nature need facilities to accommodate hundreds of people. Social and recreational activities for members require precisely
those areas considered \u201cnot used for charitable purposes\u201d by the State Board of Equalization. The State Board
of Equalization\u2019s interpretation of the Revenue and Taxation Code reflects a lack of understanding of the purpose and
programs of the veterans service organizations posts or halls and is detrimental to the good works performed in support of
our veteran community. <SECTION-HEADER><SECTION-HEADER> Section 215.1 of the Revenue and Taxation Code is
amended to read: 215.1. All buildings, and so much of the real property on which the buildings are situated as may be
required for the convenient use and occupation of the buildings, used exclusively for charitable purposes, owned by a
veterans\u2019 organization that has been chartered by the Congress of the United States, organized and operated for
charitable purposes, and exempt from federal income tax as an organization described in Section 501(c)(19) of the Internal
Revenue Code when the same are used solely and exclusively for the purpose of the organization, if not conducted for profit
and no part of the net earnings of which inures to the benefit of any private individual or member thereof, shall be exempt
from taxation. The exemption provided for in this section shall apply to the property of all organizations meeting the
requirements of this section, subdivision (b) of Section 4 of Article XIII of the California Constitution, and paragraphs (1) to
(4), inclusive, (6), and (7) of subdivision (a) of Section 214. (1) The exemption specified by subdivision (a) shall not be
denied to a property on the basis that the property is used for fraternal, lodge, or social club purposes. With regard to this
subdivision, the Legislature finds and declares all of the following: The exempt activities of a veterans\u2019 organization as
described in subdivision (a) qualitatively differ from the exempt activities of other nonprofit entities that use property for
fraternal, lodge, or social club purposes in that the exempt purpose of the veterans\u2019 organization is to conduct
programs to perpetuate the memory of deceased veterans and members of the Armed Forces and to comfort their
survivors, to conduct programs for religious, charitable, scientific, literary, or educational purposes, to sponsor or participate
in activities of a patriotic nature, and to provide social and recreational activities for their members. In light of this
distinction, the use of real property by a veterans\u2019 organization as described in subdivision (a), for fraternal, lodge, or
social club purposes is central to that organization\u2019s exempt purposes and activities. In light of the factors set forth in
subparagraphs (A) and (B), the use of real property by a veterans\u2019 organization as described in subdivision (a) for
fraternal, lodge, or social club purposes, constitutes the exclusive use of that property for a charitable purpose within the
meaning of subdivision (b) of Section 4 of Article XIII of the California Constitution. The exemption provided for in this
section shall not apply to any portion of a property that consists of a bar where alcoholic beverages are served. The portion
of the property ineligible for the veterans\u2019 organization exemption shall be that area used primarily to prepare and
serve alcoholic beverages. An organization that files a claim for the exemption provided for in this section shall file with the
assessor a valid organizational clearance certificate issued pursuant to Section 254.6. This exemption shall be known as the
\u201cveterans\u2019 organization exemption.\u201d<SECTION-HEADER><SECTION-HEADER> Notwithstanding Section
2229 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local
agency for any property tax revenues lost by it pursuant to this act. <SECTION-HEADER><SECTION-HEADER> This act
provides for a tax levy within the meaning of Article IV of the Constitution and shall go into immediate effect.
Summarization:
"Existing property tax law establishes a veterans \u2019 organization exemption under which property is
exempt from taxation if , among other things , that property is used exclusively for charitable purposes and is
owned by a veterans \u2019 organization .<q>This bill would provide that the veterans \u2019 organization
exemption shall not be denied to a property on the basis that the property is used for fraternal , lodge ,
or social club purposes , and would make specific findings and declarations in that regard .<q>The bill would
also provide that the exemption shall not apply to any portion of a property that consists of a bar where alcoholic
beverages are served .<q>Section 2229 of the Revenue and Taxation Code requires the Legislature to reimburse
local agencies annually for certain property tax revenues lost as a result of any exemption or classification of
property for purposes of ad valorem property taxation .<q>This bill would provide that , notwithstanding Section 2229
of the Revenue and Taxation Code , no appropriation is made and the state shall not reimburse local agencies for
property tax revenues lost by them pursuant to the bill .<q>This bill would take effect immediately as a tax levy ."
@stephanieeechang Did you dive into how this work? https://github.com/FiscalNote/BillSum/blob/master/billsum/data_prep/label_sentences.py
Also, the comments above are good but it'd be better in this form: https://github.com/achen353/TransformerSum/issues/14#issuecomment-969819538
Simply pasting the whole thing without any indentation adjustments is hard to see what keys there are in the dictionary.
Use the built-in data prep functions in the original BillSum repo.
https://github.com/FiscalNote/BillSum/tree/master/billsum/data_prep
If possible, continue using
convert_to_extractive.py
but data prep functions to it and use these functions when the specified dataset isbillsum
. Other datasets would still be applied the same procedures as designed in TransformerSum.