California Universal Basic Income Program: Personal Income Tax.

Existing law establishes various economic opportunity and public social services programs, including the California Work Opportunity and Responsibility to Kids (CalWORKs) program, under which each county provides cash assistance and other benefits to qualified low-income families and individuals, and the CalFresh program, under which supplemental nutrition assistance benefits allocated to the state by the federal government are distributed to eligible individuals by each county. Existing law establishes the Franchise Tax Board in the Government Operations Agency to, among other things, administer state personal income taxes and corporation franchise and income taxes. This bill would require the Franchise Tax Board to administer the California Universal Basic Income (CalUBI) Program, under which a California resident who is 18 years of age or older and who meets specified requirements, would receive a universal basic income of $1,000 per month. The bill would require, among other things, that the resident has lived in the state for at least the last 3 consecutive years and that the resident's income not exceed 200% of the median per capita income for the resident's current county of residence, as determined by the United States Census Bureau. The bill would define universal basic income to mean unconditional cash payments of equal amounts issued monthly to individual residents of California with the intention of ensuring the economic security of recipients. The bill would authorize the Franchise Tax Board to adopt regulations to implement the program. The bill would prohibit the Franchise Tax Board and the Controller from using any part of the CalUBI payments to offset tax liabilities or delinquent accounts, as specified. The bill would specify that its provisions are to be operative only for taxable years in which resources are made available through an appropriation from the Legislature. This bill would state that its provisions are severable.