COVID-19 relief: supplemental paid sick leave.

(1) Existing law establishes the Governor's Office of Business and Economic Development, also known as GO-Biz, to serve the Governor as the lead entity for economic strategy and the marketing of California on issues relating to business development, private sector investment, and economic growth. Existing law prescribes the duties and functions of the Director of the Governor's Office of Business and Economic Development. This bill would establish the California Small Business and Nonprofit COVID-19 Relief Grant Program within GO-Biz to assist qualified small businesses or nonprofits that are incurring costs for COVID-19 supplemental paid sick leave. The bill would require GO-Biz to provide grants to qualified small businesses or nonprofits, as defined. The bill would repeal these provisions on January 1, 2024. (2) Existing law, the Healthy Workplaces, Healthy Families Act of 2014, entitles an employee who works in California for the same employer for 30 or more days within a year from the commencement of employment to paid sick days. Under existing law, an employee accrues paid sick days at a rate of not less than one hour per every 30 hours worked, subject to certain use, accrual, and yearly carryover limitations. Existing law requires the Labor Commissioner to enforce the act and provides for procedures, including investigation and hearing, and for remedies and penalties. Existing law, beginning January 1, 2022, and until September 30, 2022, provides for COVID-19 supplemental paid sick leave for covered employees who are unable to work or telework due to certain reasons related to COVID-19, as specified, and entitles a covered employee to 40 hours of COVID-19 supplemental paid sick leave, as prescribed. Existing law additionally entitles a covered employee to take up to 40 more hours of COVID-19 supplemental paid sick leave if the covered employee, or a family member for whom the covered employee is providing care, tests positive for COVID-19. Existing law provides that the total number of hours of COVID-19 supplemental paid sick leave to which a covered employee is entitled to under these provisions is in addition to any paid sick leave available under the Healthy Workplaces, Healthy Families Act of 2014, and in addition to prior COVID-19 supplemental paid sick leave the employee was entitled to, as specified. Existing law requires the Labor Commissioner to enforce these COVID-19 supplemental paid sick leave provisions. With respect to the provisions relating to the COVID-19 supplemental paid sick leave, as specified above, existing law specifies that an employer does not have any obligation to provide additional COVID-19 supplemental paid sick leave if the employee refuses to provide documentation of a test result. Existing law authorizes the employer to require the covered employee, if that employee tests positive, to submit to another test on or after the fifth day after the first positive test and provide documentation of those results. Existing law requires the employer to provide that test at no cost to the employee. This bill would additionally specify an employer has no obligation to provide additional COVID-19 supplemental paid sick leave if the employee refuses to submit to the above-mentioned tests, as specified. The bill would authorize the employer to require, if the diagnostic test is positive, the employee to submit to a second diagnostic test within no less than 24 hours. The bill would require the employer to provide both tests at no cost to the employee. The bill would extend those provisions from September 30, 2022, to December 31, 2022. (3) Existing law, beginning January 1, 2022, and until September 30, 2022, provides for COVID-19 supplemental paid sick leave for specified in-home supportive service providers and waiver personal care service providers, as defined, who are unable to work due to certain reasons related to COVID-19. Under existing law, a provider is entitled to COVID-19 supplemental paid sick leave for the same reasons as a covered employee. Existing law entitles a provider to up to 40 hours of COVID-19 supplemental paid sick leave, as prescribed, among other things. This bill would extend those provisions from September 30, 2022, to December 31, 2022. (4) The Personal Income Tax Law and the Corporation Tax Law, in conformity with federal income tax law, generally define "gross income" as income from whatever source derived, except as specifically excluded, and provide various exclusions from gross income. This bill would exclude, for taxable years beginning on or after January 1, 2020, and before January 1, 2030, from gross income grant allocations received by a taxpayer pursuant to the California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave Relief Grant Program, as specified. The bill would set forth procedures for recapturing grant amounts if GO-Biz determines that the grantee has failed to meet the criteria for a qualified small business or nonprofit. (5) This bill would state that its provisions are severable. (6) This bill would also make findings and declarations related to a gift of public funds. (7) This bill would make an appropriation of $10,000 from the General Fund to the Labor Commissioner for purposes of implementing the changes made to the provisions relating to COVID-19 supplemental paid sick leave described above. (8) This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.