California relies heavily on its vast natural and human resources and technological infrastructure to attract new investment. However, excessive regulation, special assessments, taxes and fees represent a considerable added cost for businesses of all sizes and may deter investments. In order to sustain a climate in which a successful enterprise may be run, the NCCA believes we must reform our tax, regulatory, and tort system to enable and encourage, rather than stifle, growth and productivity among California workers and companies. We must remain competitive where it counts, on the bottom line.

The NCCA Supports:

• Efforts to secure tax incentives for research and development, high-tech innovation, and targeted work-training programs.
• Simplification of federal and state income, banking and corporate tax systems, and efforts to stabilize annual revenues and expenses.
• A cost/benefit analysis to be included in all rules, regulations, taxes and fees before passage, and oppose those taxes that are deemed unjustifiable.
• Efforts to minimize business litigation costs through legislation that limits punitive damages, protects Proposition 64, and encourages the use of mediation and/or arbitration to resolve labor disputes.
• Legislation that protects businesses from frivolous or inequitable litigation and provides educational resources for businesses to understand how to comply with regulations.
• Legislation designed to limit predatory litigation regarding alleged violations of Proposition 65 and Americans with Disabilities  Act (ADA) access claims, and tailor such actions to address real world compliance rather than attorney fees.
• Tax conformity to simplify the process of complying with both federal and state tax obligations.
• Adoption of federal changes to bring greater uniformity and predictability to any taxation of e-commerce.
• Efforts to clarify, simplify and safeguard rules for businesses regarding independent contractor tax status.
• Efforts to simplify and expedite regulatory review and permitting processes for new and existing businesses and construction projects.
• Open bidding processes on all public and private contracts and construction projects to provide equal opportunity and optimum return.
• The use of Infrastructure Financing Districts (IFDs) and tax increment financing to stimulate the development of infrastructure, child care facilities, libraries and parks, military base reuse, urban infill, affordable housing, and consumer services.

The NCCA Opposes:

• State and local tax and fee increases that negatively impact the NCCA business community.
• Taxation of a specific industry or group.
• Any tax law changes that could stifle California’s national and global competitiveness and leadership role in high-tech innovation.
• Any attempt to erode Proposition 13 protections for commercial properties.
• Project Labor Agreements, defined as any comprehensive pre-hire collective bargaining agreement that is negotiated between a project’s owner and an appropriate labor organization, which sets out the basic terms, and work conditions for that particular project.