Existing law authorizes the Employment Development Department (department) to administer the federal-state unemployment insurance program and provides for the payment of unemployment compensation benefits to eligible individuals who are unemployed through no fault of their own. Existing law establishes procedures for the filing, determination, and payment of benefit claims, and those benefits are payable from the Unemployment Fund. Existing law requires the department to promptly pay benefits if it finds the claimant is eligible and to promptly deny benefits if it finds the claimant is ineligible for benefits. Existing law requires the department to consider facts submitted by an employer in making this determination and also provides for the department to audit claims, as specified. Existing law provides a procedure for a claimant or a base employer to challenge a determination of the computation or recomputation of the benefits. This bill would require the department to provide a claimant with a notification of the computation used to determine their benefits within 30 days of the receipt of the claim and to respond to a challenge by the claimant or the base employer based on the computation or recomputation of benefits within 15 days of the receipt of the protest, except as specified. This bill would also make technical changes to these provisions. This bill would declare that it is to take effect immediately as an urgency statute.
The California Constitution provides that the University of California constitutes a public trust administered by the Regents of the University of California, a corporation in the form of a board, with full powers of organization and government, subject to legislative control only for specified purposes. This bill would appropriate an unspecified sum of moneys from the General Fund to the Regents of the University of California each fiscal year, commencing with the 2021–22 fiscal year, to be expended only for the creation, construction, and establishment of a public Level IV neonatal intensive care unit in the County of Riverside administered by the University of California.
Existing law establishes the State Department of Developmental Services and sets forth its powers and duties, including, but not limited to, the administration of state developmental centers and the administration and oversight of regional centers that provide services to consumers with developmental disabilities and their families. Existing law requires the department, on or before February 1 of each year, to report to the Legislature and post on its internet website supplemental budget information regarding each developmental center and each regional center, as specified. This bill would instead require the department to report and post that supplemental budget information on or before February 5 of each year.
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 provide various exclusions from gross income. Existing law, in conformity with the federal CARES Act, and its subsequent amendments in the Paycheck Protection Program and Health Care Enhancement Act and the Paycheck Protection Program Flexibility Act of 2020, among other things, excludes any amounts of covered loans forgiven under the CARES Act from gross income for purposes of the Personal Income Tax Law and the Corporation Tax Law. Existing law reduces the amount of any credit or deduction otherwise allowed under the Personal Income Tax and the Corporation Tax Law for any amount paid or incurred by the taxpayer upon which this exclusion is based by the amount of the exclusion allowed. Existing federal law, the Consolidated Appropriations Act, 2021, prohibits reductions in tax deductions, denials of basis adjustments, and reductions in tax attributes for federal income tax purposes based on the exclusion from gross income provided in the federal CARES Act and its subsequent amendments. This bill would adopt the provisions of the Consolidated Appropriations Act, 2021, prohibiting any reduction in tax deductions, denials of basis adjustments, and reductions in tax attributes based on the exclusion from gross income provided for any loan amount forgiven in conformity with the federal CARES Act and its subsequent amendments. Existing law requires any 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 provide findings to comply with the additional information requirement for any bill authorizing a new tax expenditure. This bill would also make findings and declarations related to a gift of public funds. This bill would declare that it is to take effect immediately as an urgency statute.
Existing law authorizes the Department of Motor Vehicles to issue or renew environmental license plates to provide revenue for the California Environmental License Plate Fund that indicate on the plates the combination of letters or numbers, or both, requested as a registration number by the applicant, to be displayed on the applicant's vehicle in lieu of regular license plates. Existing law imposes a fee for the issuance or renewal of an environmental license plate, in addition to the regular registration and renewal fees. Existing law also establishes procedures for the cancellation, transfer, or retention of the environmental license plates and requires the payment or reimbursement of additional fees in connection with those transactions, as specified. This bill would establish a similar program, to be known as the "8-letter license plate" program, for the support of the Natural and Agricultural Open Space and State Recreational Support Fund, which would be created by the bill. The bill would impose additional fees, including, but not limited to, fees for the issuance and renewal of an 8-letter license plate, as specified. The bill would require that all revenue derived from the fees be deposited in the fund for specified purposes that include, among other things, subventions for open-space land programs, assistance to California fairs, and support of programs administered by the Department of Parks and Recreation.
Existing law requires the State Board of Forestry and Fire Protection to make and enforce regulations necessary and proper for the organization, maintenance, government, and direction of the fire protective system for the prevention and suppression of forest fires. Existing law requires the Department of Forestry and Fire Protection, in accordance with a plan approved by the board, to, among other things, organize fire crews and patrols. This bill would require the department to develop and implement a program to predict and respond to wildfire ignition events and to provide for the sharing of information regarding wildfire events and coordination of activities among local, state, and federal agencies in response to wildfires.
Pursuant to existing federal law, the Federal Communications Commission (FCC) has adopted decisions and rules, and updated those decisions and rules, establishing reasonable time periods within which a local government is required to act on a collocation or siting application for certain wireless communications facilities. Existing law requires that a collocation or siting application for a wireless telecommunications facility be deemed approved if a city or county fails to approve or disapprove the application within the reasonable time periods specified in applicable FCC decisions, as defined, all required public notices have been provided regarding the application, and the applicant has provided a notice to the city or county that the reasonable time period has lapsed. This bill would require that the reasonable time periods described above be determined pursuant to specified FCC rules, as defined, instead of applicable FCC decisions. The bill would require the time period for a city or county to approve or disapprove a collocation or siting application to commence when the applicant takes the first procedural step that the city or county requires as part of its applicable regulatory review process.
The Personal Income Tax Law, in modified conformity with federal law, generally defines "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income for purposes of computing tax liability. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill, for taxable years beginning on or after January 1, 2021, and before January 1, 2026, would provide an exclusion from gross income for all survivor benefits or payments received on or after January 1, 2021, and before January 1, 2026, under the federal Survivor Benefit Plan. The bill would require the Franchise Tax Board to submit, on or before December 1, 2025, a report to the Legislature on the income brackets of taxpayers who claimed this exclusion, and would provide findings and declarations relating to the goals, purposes, and objectives of this exclusion. This bill would take effect immediately as a tax levy.
Existing law requires a state employee who, as a member of the California National Guard or a United States military reserve organization, is ordered to active duty by Presidential determination that it is necessary to augment the active forces for any operational mission, or when in time of national emergency declared by the President or otherwise authorized by law, to receive the difference between the amount of the state employee's military pay and the amount they would have received as a state employee, and all benefits the state employee would have received had they not served on active duty, as specified, for the duration of the event for a period not to exceed 180 days. Existing law limits the events in which a state employee may be ordered to active duty by the President to specified emergencies under federal law, including an emergency involving a use or threatened use of a weapon of mass destruction. This bill would extend the period of pay and benefits for a state employee who is a member of the California National Guard or a United States military reserve organization and is ordered to active duty to 365 days, and would authorize the Governor to extend that period for up to an additional 1,460 days by executive order. The bill would remove the limitations regarding the specific events for which the President may order the state employee to active duty, but would retain the requirement that the order to active duty be pursuant to a Presidential determination that it is necessary to augment the active forces for any operational mission or a time of national emergency declared by the President or otherwise authorized by law.
The Personal Income Tax Law excludes from the gross income of an employee amounts paid or incurred by an employer for educational assistance to the employee, as specified, up to $5,250 during a calendar year. This bill would exclude from the gross income of an employee amounts, not exceeding an aggregate amount of $5,250 per year, that are paid or incurred by an employer on and after January 1, 2021, and before January 1, 2026, for the payment of principal or interest on a qualified education loan, as defined, incurred by the employee. The bill would also make various technical changes to these provisions and delete obsolete language relating to graduate level educational assistance. Existing law requires that any bill introduced on or after January 1, 2020, that would authorize certain tax expenditures, as defined, or tax exemptions contain, among other things, specific goals, purposes, and objectives that the tax expenditure or exemption will achieve, detailed performance indicators, and data collection requirements. This bill would state the intent of the Legislature to apply these requirements to its provisions and make findings regarding the purpose of the exclusion from gross income allowed by the bill, as described above. This bill would take effect immediately as a tax levy.
Existing law establishes a process in which the county superintendent of schools proposes remedial actions necessary to ensure that those school districts showing fiscal distress can meet their financial obligations. Existing law establishes that if, after taking the remedial actions, the county superintendent determines that a school district will be unable to meet its financial obligations for the current or subsequent fiscal year, the county superintendent must notify specified parties. Existing law provides appeal rights for school districts to challenge a determination that they will be unable to meet their financial obligations. If an appeal by a school district is denied or not filed, or if the school district has a negative financial certification, existing law requires the county superintendent of schools to take one or more specified remedial actions, and all actions necessary to ensure that the school district meets its financial obligations. Existing law specifies that one of the remedial actions the county superintendent of schools may take is to stay or rescind any action determined to be inconsistent with the school district's ability to meet its financial obligations. Existing law also authorizes the county superintendent of schools to assist in developing a multiyear financial recovery plan that will enable the school district to meet its future obligations. Existing law requires the school district to pay 75% and the county office of education to pay 25% of administrative expenses incurred in taking certain remedial actions or costs associated with improving the school district's financial management practices. This bill also would authorize the county superintendent of schools to stay or rescind any action of a personnel commission for classified school employees. If a school district's subsequent year's budget is disapproved by the county superintendent of schools, the bill would specify that the county superintendent of schools' authority to stay or rescind actions continues without interruption until the next subsequent year's budget is approved. If the governing board of a school district fails to adopt or implement a multiyear financial recovery plan, the bill would authorize the county superintendent of schools to impose or implement the multiyear financial recovery plan. If the county superintendent of schools prepares a multiyear financial recovery plan for the school district, the bill would require the county superintendent to consult certain documents and entities, and to hold at least 2 public hearings to receive stakeholder input. The bill would authorize a school district to appeal to the Superintendent a county superintendent of schools' decision to prepare, adopt, or implement a multiyear financial recovery plan. To the extent the bill would impose additional obligations on school districts and county superintendents of schools, 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, 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.
The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws. This bill, for taxable years beginning on or after January 1, 2022, and before January 1, 2027, would allow a credit against those taxes to a taxpayer that is transferred, and allocated, credits pursuant to the sale of a multifamily rental housing development or mobilehome park to a qualified developer, as defined, that has received a credit reservation from the California Tax Credit Allocation Committee, in specified amounts. The bill would require the credits to be reserved on a first-come-first-served basis. The bill would limit the aggregate amount of credit that may be allocated by the committee, as provided. The bill would also provide that the credit amount shall be $0 for each taxable year beginning on or after January 1, 2022, and before January 1, 2027, unless otherwise specified in a bill providing for appropriations related to the Budget Act. Existing law requires that any bill introduced on or after January 1, 2020, that would authorize certain tax expenditures, as defined, or tax exemptions contain, among other things, specific goals, purposes, and objectives that the tax expenditure or exemption 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 take effect immediately as a tax levy.
