To the editor: Having been a tax practitioner now for more than 60 years — much of it involving the very wealthy — the entire project of the California wealth tax is ludicrous because the premise for its one-time imposition is misleading, if not dishonest (“Is California’s proposed billionaire tax smart policy? History holds lessons,” Jan. 26).

The proposed tax is being sold as a replacement for the imminent loss of federal Medicaid. Any “tax expert” with common sense is well aware that many — perhaps a significant majority — of the targets of the tax will contest it (and aggressively discount their assets in self-assessing their tax) at the administrative (appeals) level and, if not satisfied, will proceed with litigation.

This process takes years to play out. The state administrative behemoth will be spending enormous amounts of (non-billionaire) taxpayer dollars to collect money that will arrive far into the future and long after the alleged need for imminent spending on any healthcare needs — if it arrives at all.

The proponents should know this quite well, indicating that the entire initiative is an asset seizure masquerading as moral virtue.

Kip Dellinger, Santa Monica
This writer is the former tax policy and practice columnist for Tax Notes magazine.

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To the editor: Rather than imposing a “wealth tax,” wouldn’t it make more sense to just rewrite the tax code so that the loopholes that essentially give multimillionaires and billionaires a free ride were sewn up so that they had to pay their fair share?

Susan Greenberg, Los Angeles

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To the editor: The backers of the wealth tax bill claimed that they learned from Europe’s experience. But why did the European countries that repealed such wealth taxes repeal them outright instead of learning from what happened and improving on how the taxes were implemented?

Ming Lai, Frisco, Texas

A California mother was arrested on felony child abuse charges after a viral video showed her 19-month-old child falling from a moving SUV at a busy Fullerton intersection, police said Monday.

The Fullerton Police Department said it became aware of the video, which shows a black SUV turning at an intersection when a passenger-side door suddenly opens. A small child then falls out of the vehicle and onto the roadway.

The SUV immediately stops, and a car following behind narrowly avoids colliding with it. The car stops just short of the child on the roadway.

The video shows an adult woman running from the driver’s side, picking up the child and placing the toddler back inside the SUV before driving away.

MAN RUNS INTO FLORIDA STREET TO SAVE TWO YOUNG CHILDREN WHO WANDERED AWAY FROM RENTAL HOME

A witness called police on Saturday and provided identifying information about the vehicle. Officers traced the SUV to a home in La Habra, where they located the vehicle, the child and a suspect believed to be the woman seen in the video.

Police identified the child as a 19-month-old who suffered injuries consistent with the fall. The toddler was taken to a nearby hospital for treatment and is expected to make a full recovery.

FLORIDA DEPUTIES RACE TO SAVE 4-YEAR-OLD WHO STOPPED BREATHING AND HAD NO PULSE ON INTERSTATE, VIDEO SHOWS

The suspect was identified as Jacqueline Hernandez, 35, of La Habra, and the child’s mother. She was arrested and booked into the Fullerton City Jail for felony child abuse, police said.

Neighbors told FOX11 Los Angeles that the family has several children and could not believe the mother would put her children in such a dangerous situation.

“I can’t excuse something like that, I’m sorry,” a neighbor who wished to remain anonymous told the local station.

Investigators believe the incident occurred between 8 a.m. and 9 a.m. on Jan. 20. Police said they did not receive any emergency calls related to the incident at the time.

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The investigation remains ongoing, and police are asking anyone with additional information to contact the Fullerton Police Department’s Sensitive Crimes Unit.

Several of the candidates vying to become California’s next governor gathered Monday at the University of California, San Francisco to make their case to voters.

Seven Democrats took the stage at UCSF to outline their priorities for their first 100 days in office. Republican candidates were invited but declined to participate.

On June 2, California voters will narrow the field to two candidates in an open primary. Those two will then face off on Nov. 3.

NBC Bay Area’s Velena Jones has more in the video report above.