The California Constitution authorizes the Legislature to authorize, pursuant to a 23 vote of the Legislature, county boards of supervisors to exempt real property having a full value so low that, if not exempt, the total taxes and applicable subventions on the property would amount to less than the cost of assessing and collecting them. Existing property tax law sets forth procedures for a county board of supervisors to make that exemption for such property. Existing property tax law requires that all property subject to tax be assessed at its full cash value, and includes certain possessory interests among those property interests that are subject to tax. This bill would authorize a county board of supervisors to exempt from property taxation any possessory interest held by a tenant of publicly owned housing, as defined, with a value so low that the total taxes and applicable subventions on the property would amount to less than the cost of assessing and collecting them, except as provided. The bill would provide that there is a rebuttable presumption that the property taxes and applicable subventions on a possessory interest held by a tenant in publicly owned housing are less than the costs of assessing and collecting those taxes and applicable subventions. The bill would set forth procedures for granting or denying those exemptions and for implementing the exemption. The bill would provide that the board shall be deemed to have agreed with the rebuttable presumption and the exemption shall be deemed granted if the board does not take any action, if the board agrees, by a majority vote, to grant the exemption at a public hearing, or if the board fails to reach a majority vote for or against the exemption at the public hearing. By imposing additional duties on county boards of supervisors and local tax officials, the bill would impose a state-mandated local program. Existing property tax law provides that there is a rebuttable presumption affecting the burden of proof in favor of the taxpayer or assessee who has supplied all information as required by law to the assessor in any administrative hearing involving the imposition of a tax on an owner-occupied single-family dwelling, the assessment of an owner-occupied single-family dwelling as specified, or the appeal of an escape assessment. This bill would provide that there is a rebuttable presumption affecting the burden of proof in favor of a taxpayer or assessee who is a tenant in publicly owned housing, as defined, in any administrative hearing involving the disputed existence or value of a possessory interest alleged to be held by that tenant. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above. Existing law requires the state to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation. This bill would provide that, notwithstanding those provisions, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill.
Existing law establishes the Medi-Cal program, which is administered by the State Department of Health Care Services and under which qualified low-income individuals receive health care services. The Medi-Cal program is, in part, governed and funded by federal Medicaid program provisions. Existing law, subject to implementation of the California Advancing and Innovating Medi-Cal (CalAIM) initiative, authorizes a Medi-Cal managed care plan to elect to cover community supports approved by the department as cost effective and medically appropriate in a comprehensive risk contract that are in lieu of applicable Medi-Cal state plan services. Under existing law, community supports that the department is authorized to approve include, among other things, housing deposits, environmental accessibility adaptations or home modifications, and asthma remediation. This bill would add climate change or environmental remediation devices to the above-described list of community supports. For purposes of these provisions, the bill would define "climate change or environmental remediation devices" as coverage of devices and installation of those devices, as necessary, to address health-related complications, barriers, or other factors linked to extreme weather, poor air quality, or climate events, including air conditioners, electric heaters, air filters, or backup power sources, among other specified devices for certain purposes.
The Personal Income Tax Law and the Corporation Tax Law, in conformity with federal income tax law, generally defines "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income. This bill would, for taxable years beginning on or after January 1, 2022, and before January 1, 2027, provide an exclusion from gross income for any qualified taxpayer, as defined, for amounts received for costs and losses associated with wildfires, as provided. Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would include additional information required for any bill authorizing a new tax expenditure. This bill would make findings and declarations related to a gift of public funds.
Existing law establishes the Aid to Families with Dependent Children-Foster Care (AFDC-FC) program, under which counties provide payments to foster care providers on behalf of qualified children in foster care. Existing law establishes a schedule of basic rates to be paid for the care and supervision of each foster child, administered by the State Department of Social Services. Existing law also establishes the Kinship Guardianship Assistance Payment Program (Kin-GAP) , which provides aid on behalf of eligible children who have a kinship guardianship, and the Approved Relative Caregiver Funding Program (ARC) , which provides payments to approved relative caregivers who are caring for children and nonminor dependents who are ineligible for AFDC-FC payments. Existing law requires a monthly basic rate to be paid for a nonminor dependent placed in a licensed foster family home or with a resource family, or placed in an approved home of a relative or approved home of a nonrelative extended family member, or placed in a supervised independent living placement, as specified. This bill, commencing July 1, 2025, and subject to an appropriation, would create a housing supplement to the basic rate paid for a nonminor dependent placed in a supervised independent living placement, as specified. The bill would require the department to work with the County Welfare Directors Association of California and the Statewide Automated Welfare System (CalSAWS) to develop and implement the necessary system changes to implement the housing supplement. The bill would require the monthly housing supplement payment to be made to the nonminor dependent in one lump sum and prorated based on the number of days in a month the dependent is in a placement. The bill would prohibit an overpayment from being collected on this housing supplement. The bill would require the department to calculate this housing supplement by November 1 of each year and inform county welfare agencies, by means of all-county letters or similar written instructions, by July 1 of the following year of the amount of the supplement. The bill would require the department to report by county, the amount paid to nonminor dependents placed in supervised independent living placements, as specified. Because counties would administer these extended benefits, this bill would impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason.
The Personal Income Tax Law, in modified conformity with federal income tax law, allows an earned income tax credit against the taxes imposed under that law to an eligible individual that is equal to that portion of the earned income tax credit allowed by federal law as determined by the earned income tax credit adjustment factor, as specified, and allows a payment from the Tax Relief and Refund Account for an allowable credit in excess of tax liability. The Personal Income Tax Law also allows a young child tax credit against the taxes imposed under that law to a qualified taxpayer in a specified amount multiplied by the earned income tax credit adjustment factor, and allows a payment from the Tax Relief and Refund Account for an amount in excess of tax liability. Existing law defines "qualified taxpayer" for this purpose to include an eligible individual, as defined, who has a qualifying child, defined to be a child younger than 6 years of age as of the last day of the taxable year, and who meets other specified criteria. This bill would remove the requirement that a qualifying child has to be younger than 6 years of age as of the last day of the taxable year. By increasing the payments from the Tax Relief and Refund Account, a continuously appropriated fund, the bill would make an appropriation.
Existing law establishes the English Language Learner Acquisition and Development Pilot Program, under the administration of the State Department of Education, as a 3-year competitive grant pilot project of 25,000 or more English language learners to be conducted during the 2007–08 to 2009–10, inclusive, school years. Under the program, grants are made to local educational agencies, as defined, to identify existing best practices regarding topics including, but not limited to, curriculum, instruction, and staff development for teaching English language learners and promoting English language acquisition and development. The program requires the Superintendent of Public Instruction to establish a 13-to-20 member advisory committee, with specified responsibilities. This bill would repeal the statutes that establish the program.
Existing law prohibits a person from transacting any class of insurance business in this state without first being admitted for that class. Under existing law, admission is secured by procuring a certificate of authority from the Insurance Commissioner. Existing law requires the commissioner, before granting a certificate of authority or amended certificate of authority to any applicant, to consider the qualifications of the applicant, as specified, and to issue a certificate of authority upon consideration of all relevant qualifications, unless the commissioner makes a finding that the applicant is materially deficient in respect to one or more of the specified qualifications. This bill would, on or before September 1, 2024, require the department to provide a report to the Legislature on the number of applicants approved and denied in the preceding 10 years, the reasons for denying the certificates of authority, and recommendations on how to accommodate innovation and allow for more competition in California's insurance market.
Existing law prohibits discrimination and harassment in employment and housing based on certain factors, including, among others, sex and gender. This bill would require all state agencies, in consultation with the Commission on the Status of Women and Girls, to conduct an evaluation of their own departments to ensure that the state does not discriminate against women through the allocation of funding and the delivery of services. The bill, on or before January 1, 2025, and on or before January 1 every 2 years thereafter, would require state agencies to report their findings and recommendations, as specified, to the commission.
Existing law, the Nursing Practice Act, establishes the Board of Registered Nursing to license and regulate the practice of nursing. The act prohibits a person from engaging in the practice of nursing without an active license but authorizes a student to render nursing services incidental to the student's course of study, as specified. The act punishes a violation of its provisions as a misdemeanor. This bill would additionally authorize a student to render nursing services if the student is a resident of the state and enrolled in a prelicensure distance education nursing program based at an out-of-state private postsecondary educational institution, as defined, for the purpose of gaining clinical experience in a clinical setting that meets certain criteria, including that the program is accredited by a programmatic accreditation entity recognized by the United States Department of Education. The bill would require a student described above to be supervised by a registered nurse licensed by the board while rendering nursing services and would prohibit a clinical agency or facility from scheduling a clinical experience placement with an out-of-state private postsecondary educational institution if the placement is needed to fulfill the clinical experience requirements of an in-state student enrolled in a board-approved nursing program.
Existing law prescribes the powers and duties that are common to cities and counties, including the powers and duties of legislative bodies. Under existing law, if a statute requires a local agency to take legislative action by resolution, and the local agency's charter requires it to take legislative action by ordinance, action by ordinance is compliance with the statute for all purposes. This bill would make a nonsubstantive change to those provisions.
Existing law, the California Retail Food Code, establishes uniform health and sanitation standards for temporary food facilities, and defines a temporary food facility to mean a food facility approved by an enforcement officer to operate at a fixed location for the duration of a community event, as specified. Existing law defines a community event as an event conducted for not more than 25 consecutive or nonconsecutive days in a 90-day period and that is of a civic, political, public, or educational nature, including state and county fairs, city festivals, circuses, and other public gathering events approved by the local enforcement agency. Existing law prohibits a temporary food facility from being open for business without a valid permit. Existing law requires an enforcement agency to issue a permit when investigation has determined a proposed facility meets the specifications of approved plans or conforms to the requirements of the California Retail Food Code. Existing law provides that a permit is only valid for the person, location, type of food sales, or distribution activity and, unless suspended or revoked for cause, for the time period indicated. A violation of the California Retail Food Code is a misdemeanor. This bill would include in the definition of a community event a farmers' market or night market conducted for not more than 90 consecutive or nonconsecutive days in a 12-month period. The bill would require a permit issued for a temporary food facility that operates at a farmers' market or night market to be valid for all locations of that community event. The bill would designate a permit issued pursuant to these provisions as a farmers' market or night market temporary food facility permit. By creating a new type of permit to be issued, thereby imposing duties on local enforcement agencies, and by changing the definition of a crime, the bill would impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that with regard to certain mandates no reimbursement is required by this act for a specified reason. With regard to any other mandates, this bill would provide that, if the Commission on State Mandates determines that the bill contains costs so mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.
The California Environmental Quality Act (CEQA) requires a lead agency, as defined, to prepare, or cause to be prepared, and certify the completion of an environmental impact report on a project that it proposes to carry out or approve that may have a significant effect on the environment or to adopt a negative declaration if it finds that the project will not have that effect. CEQA also requires a lead agency to prepare a mitigated negative declaration for a project that may have a significant effect on the environment if revisions in the project would avoid or mitigate that effect and there is no substantial evidence that the project, as revised, would have a significant effect on the environment. This bill would, until January 1, 2030, exempt from CEQA egress route projects undertaken by a public agency to improve emergency access to and evacuation from a subdivision without a secondary egress route if the State Board of Forestry and Fire Protection has recommended the creation of a secondary access to the subdivision and certain conditions are met. The bill would require the lead agency to hold a noticed public meeting to hear and respond to public comments before determining that a project is exempt. The bill would require the lead agency, if it determines that a project is not subject to CEQA and approves or carries out that project, to file a notice of exemption with the Office of Planning and Research and with the clerk of the county in which the project will be located.
