The Wiggins measure requires each purchase, sale or transfer to be accompanied by a written bill of sale signed by the buyer and seller.

It also prohibits any person from acting as a dual agent without the knowledge and written consent of the buyer and seller.

SB 254 further restricts an agent's compensation to no more than $500 per transaction unless the amount of compensation is disclosed in writing and the buyer and seller provide written consent.

According to Wiggins, “current law lacks clarity and has resulted in opportunities for unscrupulous individuals to defraud people in the sale of horses.”

A person is prohibited under existing law from receiving any form of compensation in connection with the sale or purchase of a racehorse, prospective racehorse, stallion, or broodmare, unless the purchaser and seller have agreed in writing to the payment of that compensation.

“This bill makes it clear that any sale, purchase, or transfer of an equine is to be accompanied by a written bill of sale or acknowledgment of purchase, and a security agreement setting forth the purchase price, and signed by both the purchaser and seller or their duly authorized agents,” Wiggins said. “SB 254 makes it unlawful for any person to act as a dual agent unless certain conditions are met, and prohibits a person acting as an agent to receive in excess of $500 in compensation or in other items of value, related to that transaction, other than from the agent's principal, unless certain conditions are met.”

SB 254 would allow any person injured by a violation of its provisions to recover treble damages, plus other expenses. The bill also provides that the California Horse Racing Board may suspend or revoke the license of any person who violates its provisions.

Stonestreet, the sponsor of the bill, writes, that the “unfortunate reality of the equine world is that traditionally acceptable industry practices have resulted in an environment which provides an opportunity for unscrupulous individuals to defraud others and when such fraud has been both difficult to detect and correct. The intent of the statute is leveled at both correcting the business culture by mandating written agreements and deterring inappropriate behavior by providing enhanced damages. The revision (called for by SB 254) does not change the intent of existing law; it simply clarifies the language and improves the efficiency of the statute."

The recovery law provides tax incentives for first-time homebuyers, people purchasing new cars, those interested in making their homes more energy efficient and parents and students paying for college. But all of these incentives have expiration dates so taxpayers should take advantage of them while they can.

First-time homebuyer credit

The Recovery Act extended and expanded the first-time homebuyer tax credit for 2009.

Taxpayers who didn’t own a principal residence during the past three years and purchase a home this year before Dec. 1 can receive a credit of up to $8,000 on either an original or amended 2008 tax return, or a 2009 return. But the purchase must close before Dec. 1, 2009, and an eligible taxpayer cannot claim the credit until after the closing date. This credit phases out at higher income levels, and different rules apply to home purchases made in 2008.

New vehicle purchase incentive

ARRA also provides a tax break to taxpayers who make qualified new vehicle purchases after Feb. 16, 2009, and before Jan. 1, 2010.

Qualifying taxpayers can deduct the state and local sales and excise taxes paid on the purchase of new cars, light trucks, motor homes and motorcycles. There is no limit on the number of vehicles that may be purchased, and you may claim the deduction for taxes paid on multiple purchases. But the deduction per vehicle is limited to the tax on up to $49,500 of the purchase price of each qualifying vehicle and phases out for taxpayers at higher income levels. This deduction is available regardless of whether a taxpayer itemizes deductions on Schedule A.

Energy-efficient home improvements

The Recovery Act also encourages homeowners to make their homes more energy efficient. The credit for nonbusiness energy property is increased for homeowners who make qualified energy-efficient improvements to existing homes. The law increases the rate to 30 percent of the cost of all qualifying improvements and raises the maximum credit limit to a total of $1,500 for improvements placed in service in 2009 and 2010. Qualifying improvements include the addition of insulation, energy-efficient exterior windows and energy-efficient heating and air conditioning systems.

Tax credit for first four years of college

The American opportunity credit is designed to help parents and students pay part of the cost of the first four years of college. The new credit modifies the existing Hope credit for tax years 2009 and 2010, making it available to a broader range of taxpayers, including many with higher incomes and those who owe no tax. Tuition, related fees, books and other required course materials generally qualify. Many of those eligible will qualify for the maximum annual credit of $2,500 per student.

Certain computer technology purchases allowed for 529 plans

ARRA adds computer technology to the list of college expenses (tuition, books, etc.) that can be paid for by a qualified tuition program (QTP), commonly referred to as a 529 plan. For 2009 and 2010, the law expands the definition of qualified higher education expenses to include expenses for computer technology and equipment or Internet access and related services to be used by the designated beneficiary of the QTP while enrolled at an eligible educational institution. Software designed for sports, games or hobbies does not qualify, unless it is predominantly educational in nature.

Making work pay and withholding

The Making Work Pay Credit lowered tax withholding rates this year for 120 million American households. However, particular taxpayers who fall into any of the following groups should review their tax withholding rates to ensure enough tax is withheld, including multiple job holders, families in which both spouses work, workers who can be claimed as dependents by other taxpayers and pensioners. Failure to adjust your withholding could result in potentially smaller refunds or in limited instances may cause you to owe tax rather than receive a refund next year. So far in 2009, the average refund amount is $2,675, and 79 percent of all returns received a refund.

For more on the Recovery provisions that may apply to individual taxpayers, see the ARRA page at www.irs.gov .

ST. HELENA – On Monday, Aug. 10, the California Department of Forestry and Fire Protection (Cal Fire), Sonoma Lake Napa Unit will conduct live fire training exercises on the Warm Springs Dam at Lake Sonoma in Northern Sonoma County.

Along with Cal Fire, Healdsburg Fire Department, Geyserville Fire Protection District and the Cloverdale Fire Protection District will also be participating.

A previous training scheduled for this past week was canceled.

This training will provide realistic wildland fire conditions to train firefighters in different tactical operations.

In addition to the training, the area being used for the training burn is on the downstream face of Warm Springs dam.

By burning the 80 acres of grass off the dam, it allows the Army Corps of Engineers to do their annual inspection of the dam face.

The training will begin at 6 p.m. and will continue to approximately 9 p.m.

There will be eight fire engines and a bulldozer participating along with approximately 35 firefighters.

NORTH COAST – Caltrans reports that the following road projects will be taking place around Lake County during the coming week.

Included are Mendocino County projects that may impact Lake County commuters.

LAKE COUNTY

Highway 20

– A project to add turnouts from the Blue Lake Motel to Xatholic Church Road will continue. Work hours are 6 a.m. to 4 p.m., weekdays. One-way traffic control will be in effect. Motorists should anticipate 10-minute delays. Contractor – Team Ghilotti of Petaluma.

– A highway widening project from Government Street to Rancheria Road will continue. Work hours are 6 a.m. to 4 p.m., weekdays. One-way traffic control will be in effect. Motorists should anticipate

20-minute delays. Contractor – Argonaut Constructors of Santa Rosa.

– A roadway realignment project from 1.4 miles east of the North Fork Cache Creek Bridge to 1.6 miles west of Walker Ridge Road will continue. Work hours are 6 a.m. to 5 p.m., weekdays. One-way traffic control will be in effect. Motorists should anticipate 10-minute delays.

Contractor – Argonaut Constructors of Santa Rosa.

Highway 29

– Caltrans will perform routine maintenance from Wardlaw Street to the Lupiyoma Creek Bridge beginning Monday, August 10. Work hours are 8 a.m. to 4 p.m., Monday through Thursday. One-way traffic control will be in effect. Motorists should anticipate 10-minute delays.

Highway 175

– PG&E of Eureka has been granted a Caltrans Encroachment Permit for utility repairs near Road 4 on Friday, Aug. 7. Work hours are 8 a.m. to 3:30 p.m. One-way traffic control will be in effect. Motorists should anticipate five-minute delays.

MENDOCINO COUNTY

Highway 1

– Bridge deck repairs at Alder Creek Bridge, Elk Creek Bridge, and Russian Gulch Bridge will continue. Work hours are 7 a.m. to 7 p.m., weekdays. One-way traffic control will be in effect at one bridge at a time. Motorists should anticipate 10-minute delays. Contractor – DeBruin Construction Inc. of Stockton.

– Construction of a retaining wall about three miles north of Elk will continue. One-way traffic control with a temporary signal will be in effect 24 hours per day, seven days per week. Motorists should

anticipate 10-minute delays. Contractor – Granite Construction of Ukiah.

– Bridge deck repairs at Casper Creek Bridge and Hare Creek Bridge will continue. Work hours are 7 p.m. to 10 a.m., weekdays. One-way traffic control will be in effect at one bridge at a time. Motorists

should anticipate 10-minute delays. Contractor – DeBruin Construction Inc. of Stockton., YC

Highway 20

– Construction of a retaining wall 0.4 mile east of Three Chop Road will begin Thursday, Aug. 13. A shoulder closure will be in effect. Motorists are advised to drive with caution through the area and

may experience minor traffic slowdowns. Contractor – Granite Construction of Ukiah.

– Anthony Faga of Fort Bragg has been granted a Caltrans Encroachment Permit to install a road approach between 0.7 mile west of Old Lake County Road and Old Lake County Road. Work hours are 7 a.m. to 3 p.m., weekdays. Traffic will be restricted to one lane in each direction of travel. Motorists may experience minor traffic slowdowns.

Highway 101

– Storm damage repair from 0.5 mile north of the Mendocino/Sonoma County line 1.6 miles south of East Side Road will continue. Traffic will be restricted to one lane in each direction of travel 24 hours per day, seven days per week. Motorists may experience minor traffic slowdowns. Contractor – North Bay Construction of Petaluma.

– Bridge deck repairs at the Hopland Overhead will continue. Work hours are 7 p.m. to 7 a.m., Sunday evening through Friday morning. One-way traffic control will be in effect. Motorists should anticipate 15-minute delays. Contractor – DeBruin Construction Inc. of Stockton.

– A pavement repair project from the West Road Overcrossing to Moore Avenue will continue. Southbound traffic will be restricted to one lane 24 hours per day, from midnight Sunday to 3 p.m.

Friday. Motorists may experience minor traffic slowdowns. Contractor – Professional Concrete Services of Pleasant Hill.

– Roadway repair due to pavement deterioration and a slipout from 1.1 miles north of Reeves Canyon Road to Ridgewood Ranch Road will continue. Traffic will be restricted to one lane in each direction of

travel 24 hours per day, seven days per week. Motorists may experience minor traffic slowdowns. Contractor – North Bay Construction of Petaluma.

– Caltrans will perform routine maintenance from California Street to State Street beginning Monday, Aug. 10. Work hours are 7 a.m. to 1 p.m., weekdays. Traffic will be restricted to one lane in each

direction of travel. Motorists may experience minor traffic slowdowns.

– Repair of a slipout near Ryan Creek Road will continue. Traffic will be restricted to one lane in each direction of travel 24 hours per day, seven days per week. Motorists may experience minor traffic

slowdowns. Contractor – Mendocino Construction Services Inc. of Willits.

– A pavement repair project from Big Trails Drive to the Long Valley Creek Bridge will continue. Work hours are 6 a.m. to 6 p.m., weekdays. Traffic will be restricted to one lane in each direction of travel. Motorists may experience minor traffic slowdowns. Contractor – Windsor Fuel Co. of Pittsburg.

– Storm damage repair near the Arnold Overhead bridge will continue. Work hours are 6 a.m. to 6 p.m., weekdays. Traffic will be restricted to one lane in each direction of travel. Motorists may experience minor traffic slowdowns. Contractor – Mendocino Construction Services Inc. of Willits.

– A culvert replacement project from the junction of Route 101/162 and the Long Valley Creek Bridge will begin Sunday evening, Aug. 9. Work hours are 7 p.m. to 11 a.m., Sunday evening to Friday morning. One-way traffic control will be in effect. Motorists should anticipate 10-minute delays. Contractor – Robert J. Frank Construction Inc. of Redding.

Highway 128

– Bridge deck repairs at the North Fork Navarro River Bridge will continue. Work hours are 7 a.m. to 7 p.m., weekdays. One-way traffic control will be in effect. Motorists should anticipate 10-minute

delays. Contractor – DeBruin Construction, Incorporated, of Stockton.

– PG&E of Ukiah has been granted a Caltrans Encroachment Permit for utility repairs at Mountain View Road through Friday, Aug. 7. Work hours are 9 a.m. to 2 p.m., weekdays. Intermittent full road closures will be in effect. Motorists should anticipate five-minute delays.

– Tom Berger of Yorkville has been granted a Caltrans Encroachment Permit to install a road approach near Beebe Creek Bridge. Work hours are 7 a.m. to 3 p.m., weekdays. Intermittent one-way traffic control will be in effect. Motorists should anticipate five-minute delays.

– Repair of a slipout near the Mendocino/Sonoma County line will continue. Work hours are 7 a.m. to 7 p.m., weekdays. One-way traffic control will be in effect. Motorists should anticipate 10-minute

delays. Contractor – Fedco Construction of Santa Rosa.

Highway 162

– A highway reconstruction and realignment project 1.6 miles east of Rodeo Creek Bridge will continue. Work hours are 7 a.m. to 5 p.m., weekdays. One-way traffic control will be in effect. Motorists should anticipate 15-minute delays. Contractor – Argonaut Constructors of Santa Rosa.

Highway 253

– A culvert replacement project from 2.2 to 0.3 miles west of Butler Ranch will continue. Work hours are 6 a.m. to 7:30 p.m., weekdays. One-way traffic control will be in effect. Motorists should

anticipate 10-minute delays. Contractor – Coast Construction Inc. of San Rafael.

For information pertaining to emergency roadwork or for updates to scheduled roadwork, please contact the California Highway Information Network (CHIN) at 1-800-GAS-ROAD (1-800-427-7623).

In 2008, 7.1 million Californians performed 989.2 million hours of service with an estimated economic contribution of more than $18 billion.

Additionally, Californians gave more time than the national average, last year contributing 35.2 hours per resident compared to 34.2 nationally.

“Civic engagement belongs at the highest levels of state government, which is why I created the first state cabinet secretary for service,” said Gov. Arnold Schwarzenegger. “I am thrilled that more and more Californians have responded and joined us in the effort to strengthen our state and its communities through service, which is even more important during these difficult times.”

Last year, Schwarzenegger created the first state cabinet post dedicated to service and volunteering.

This action raised the profile of service in the Golden State to a national level; improved coordination of vital volunteer activities statewide and supported local service efforts; encouraged more Californians to become involved with service and volunteerism; helped California respond to natural disasters and emergencies; and gave California’s volunteers a voice at the highest levels of state government.

Following the establishment of the cabinet post, CaliforniaVolunteers, led by Secretary Karen Baker, launched a variety of programs and initiatives to support the nonprofit sector and expand the number of Californians who serve, including Surviving and Thriving during Tough Economic Times, Business Partner Program, Green Jobs Corps (in partnership with the Labor and Workforce Development Agency) and is developing the nation’s first statewide Disaster Corps to fully integrate volunteers into the state’s emergency management system.

First Lady Maria Shriver serves as the honorary chair of CaliforniaVolunteers and inspired the development of the California Volunteer Matching Network, the largest statewide online matching network in the nation. Additionally, Shriver led the construction of 31 new playgrounds with the help of nearly 20,000 volunteers in communities across the state.

"Every Californian has a role in strengthening our state and communities, because everyone can serve," said Shriver. "No matter what issue you care about - such as helping individuals with Alzheimer's, lending a hand to families struggling to put food on the table or supporting our military families. I'm proud that we’ve been able to promote thousands of service opportunities through the volunteer matching network at CaliforniaVolunteers.org."

The report is made possible by a partnership between CNCS, the U.S. Census Bureau and Bureau of Labor Statistics and provides a comprehensive collection of information on volunteering and civic engagement, with detailed data for all states and nearly 200 cities.

Sixteen California cities are included in the report: Bakersfield (20.1 percent of residents volunteer), Fresno (19.5 percent), Los Angeles (21 percent), Modesto (25.3 percent), Oxnard (27.7 percent), Riverside (20.8 percent), Sacramento (28 percent), Salinas (34.6 percent), San Diego (26.4 percent), San Francisco (29.5 percent), San Jose (32.7 percent), Santa Barbara (31.2 percent), Santa Rosa (38.8 percent), Stockton (25.3 percent), Vallejo (30 percent) and Visalia (24.1 percent).

To view the report in its entirety please visit: www.VolunteeringInAmerica.gov .

For more information regarding CaliforniaVolunteers or to find a volunteer opportunity in your community, please visit http://www.californiavolunteers.org/ .