(1) Existing law requires the Controller to state an account with persons that receive funds or property belonging to the state and fail to properly render account thereof to the state, and persons that fail to pay to the State Treasury any money belonging to the state. Existing law requires the Controller to offset delinquent accounts against personal income tax refunds that have been certified by the Franchise Tax Board, subject to a specified priority. Existing law, for taxable years beginning on or after January 1, 2024, prohibit the Controller from offsetting delinquent accounts against the personal income tax refunds of an individual who received the earned income tax credit or the young child tax credit for the taxable year, except as specified. This bill would additionally prohibit the Controller from offsetting delinquent accounts against the personal income tax refunds of an individual who received the foster youth tax credit. (2) Existing law requires the Department of Finance to report annually, no later than September 15, to the Legislature with regard to tax expenditures, as defined. Existing law requires the report to include specified information, including, for personal income tax expenditures, the number of taxpayers affected and returns filed, as applicable, for the most recent tax year for which full year data is available. Commencing August 1, 2023, this bill would instead require the report to be provided to the Legislature no later than November 1 of each year and would change the contents of the report by instead requiring, for personal income tax expenditures and for the most recent tax year for which full year data is available, the number of taxpayers affected and returns filed, categorized by taxpayers' income levels, as applicable, and the cost to the state resulting from these personal income tax expenditures, categorized by the taxpayers' income levels, for which data is readily available. (3) Existing law, the Personal Income Tax Law, in partial conformity with federal income tax law, imposes a tax on the taxable income of estates or of any kind of property held in trust. That law provides the taxable income of an estate or trust is computed in the same manner as in the case of an individual, except as provided, and the tax is paid by the fiduciary of the trust or estate. Existing law provides that, where the grantor or another person is treated as the owner of any portion of the trust, known as a "grantor trust," then items of income, deductions, and credits against tax of the trust are included in computing the taxable income and credits of the grantor or other owner. This bill, for taxable years beginning on or after January 1, 2023, would include the income of an incomplete gift nongrantor trust, as defined, in the gross income of the grantor to the extent the income of the trust would be taken into account in computing the grantor's taxable income if the trust were treated as a grantor trust. The bill would provide that these provisions do not apply where certain conditions are met, including an irrevocable election made by the fiduciary to be taxed as a resident nongrantor trust, as provided. (4) 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, 2020, and before January 1, 2028, provide exclusions from gross income for any qualified taxpayer, as defined, for amounts received in settlements associated with either the 2019 Kincade Fire in the County of Sonoma, or the 2020 Zogg Fire in the Counties of Tehama and Shasta, as provided. (5) The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including, for taxable years beginning on or after January 1, 2014, and before January 1, 2026, a credit for hiring qualified full-time employees, as defined, within a designated census tract or economic development area in an amount equal to 35% of the qualified wages paid to those employees multiplied by the applicable percentage for that taxable year. That law requires a taxpayer claiming the credit to request a tentative credit reservation from the Franchise Tax Board within 30 days of complying with specified new hire reporting requirements. This bill would, for taxable years beginning on or after January 1, 2023, and before January 1, 2026, eliminate the requirement that the new employment be located within a designated census tract or economic development area if the qualified taxpayer is engaged in semiconductor manufacturing or semiconductor research and development, lithium production, manufacturing of lithium batteries, or electric airplane manufacturing, as defined, and self-certifies and verifies compliance with specified requirements. The bill would, for each taxable year beginning on or after January 1, 2023, and before January 1, 2024, allow a qualified taxpayer engaged in semiconductor manufacturing, semiconductor research and development, lithium production, manufacturing of lithium batteries, or electric airplane manufacturing to request a tentative credit reservation from the Franchise Tax Board on or before the last day of the month following the close of the taxable year for which the credit is claimed, instead of within 30 days of complying with specified new hire reporting requirements. (6) Existing law establishes the State Department of Social Services and requires the department to administer various public social services programs, such as the CalFood Program and the In-Home Supportive Services Program. Existing law also establishes the State Department of Health Care Services within the California Health and Human Services Agency, and sets forth the department's powers and duties relating to, among other things, public health, licensing and certification of certain health facilities, and the state Medi-Cal program. Existing law requires the State Department of Social Services and the State Department of Health Care Services to exchange data with the Franchise Tax Board, including the names, addresses, and contact information of individuals that may qualify for the California EITC, and requires all data provided to remain confidential and be used only for purposes directly connected with the federal and the California EITC, and other federal and state antipoverty tax credits. Existing law authorizes the Franchise Tax Board to disclose individual income tax return information for taxable years beginning on or after January 1, 2020, and before January 1, 2022, to the State Department of Social Services and the State Department of Health Care Services, and requires the data provided to remain confidential and be used only for purposes of informing state residents of the availability of the Volunteer Income Tax Assistance (VITA) , CalFile, the federal EITC, the California EITC, and other federal and state antipoverty tax credits that are designed to alleviate poverty and tax burdens of low-income households. That law makes the unauthorized disclosure or use of information shared in this way a misdemeanor. This bill would extend the authorization of the Franchise Tax Board to disclose individual income tax return information to include information for taxable years beginning on or after January 1, 2020, and before January 1, 2026. By expanding the crimes established by these provisions until January 1, 2026, this bill would establish a state-mandated local program. (7) Existing federal and California income tax laws allow various credits against the taxes imposed by those laws, including, among other antipoverty tax credits, a refundable federal earned income tax credit (EITC) for certain low-income individuals who have earned income and who meet certain other requirements and a California EITC, in partial conformity with federal income tax laws, that is equal to that portion of the federal EITC as determined by the earned income tax credit adjustment factor. Existing law, the Earned Income Tax Credit Information Act, requires an employer, as defined, to notify all employees that they may be eligible for the federal and the California EITC, as specified. That law also requires specified state agencies to notify recipients of state services that they may be eligible for the federal and the California EITC. Existing law provides the form and manner of notification by employers and state agencies. This bill would recast these notification requirements to require notification of the availability of specified income tax filing assistance programs and state and federal antipoverty tax credits, including the federal and the California EITC. The bill would also rephrase the form of the notification, and would require employers to notify employees twice annually, as provided. (8) Existing law, the Better for Families Act, requires the Franchise Tax Board to make a one-time Better for Families Tax Refund payment to each qualified recipient, as defined, of an applicable amount, as specified, in the form and manner determined by the Franchise Tax Board. This bill would require the Franchise Tax Board to issue these payments no later than September 30, 2023, except as provided. (9) 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. (10) This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature. (11) The bill would make legislative findings and declarations regarding the public purpose served by this bill. (12) 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. (13) This bill would, for the 2023–2024 fiscal year, appropriate the sum of $10,000 to the Franchise Tax Board for purposes of administering the above-described tax credit for hiring qualified full-time employees. (14) The bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.
Read. Adopted. (Page 2676.).
Read. Adopted. (Ayes 37. Noes 0. Page 2037.)
Existing law generally provides for the placement of foster youth in various placement settings, and governs the provision of child welfare services, which is defined to mean public social services that are directed toward the accomplishment of specified purposes, including protecting and promoting the welfare of all children, preventing the unnecessary separation of children from their families, and restoring to their families children who have been removed. Existing federal law, the Family First Prevention Services Act of 2018, among other things, provides states with an option to use federal funds under Title IV of the federal Social Security Act to provide mental health and substance abuse prevention and treatment services and in-home parent skill-based programs to a child who is a candidate for foster care or a child in foster care who is a pregnant or parenting foster youth, as specified. This bill would require the State Department of Health Care Services, in consultation with the State Department of Social Services, to establish up to 10 regional health teams throughout the state, to serve foster youth and youth who may be at risk of entering foster care. The bill would require the department to submit a state plan amendment to the federal Centers for Medicare and Medicaid Services no later than July 1, 2024, to implement the Medicaid Health Home State Plan Option, as specified, in establishing the regional health teams. The bill would require the department to coordinate with the State Department of Social Services and the State Department of Developmental Services, and to convene and engage specified stakeholders, to develop the regional health teams. The bill would make regional health teams available to children and youth and any adult caregiver or other adult connected with the child or youth under 26 years of age, who are experiencing severe mental illness, emotional disturbance, substance use, intellectual or developmental disability, or special health care needs or chronic health issues, or any combination of those conditions. The bill would specify the required membership of the regional health teams, including, but not limited to, a physician, a licensed clinical social worker, and a public health nurse. The duties of the regional health team would include, but not be limited to, receiving and responding to referrals received from staff from county child welfare agencies, county probation departments, regional centers, and others, developing a person-centered care plan, and coordinating and delivering various categories of care and services. The bill would require the department to provide grants, upon appropriation, to create the necessary startup infrastructure for 10 health teams that are geographically situated to support access to services equitably throughout the state, as specified. The bill would require the regional health teams to be funded by the department pursuant to a competitive procurement process. The bill would declare the intent of the Legislature that the health home state plan option begin no later than December 1, 2024, as specified. The bill would condition implementation of these provisions on the availability of federal financial participation and receipt of any necessary federal approvals. The bill would authorize the department to implement these provisions through all-county letters or similar instructions.
Read. Adopted. (Page 2646.).
(1) Existing law requires specified designated transportation planning agencies to prepare and adopt a regional transportation plan directed at achieving a coordinated and balanced regional transportation system, as described. Existing law requires the plan to include specified information, including a sustainable communities strategy prepared by each metropolitan planning organization, and requires each transportation planning agency to adopt and submit, every 4 years, an updated plan to the California Transportation Commission and the Department of Transportation. Existing law requires the sustainable communities strategy to include specified information, including an identification of areas within the region sufficient to house all the population of the region over the course of the planning period of the regional transportation plan, as specified, and an identification of areas within the region sufficient to house an 8-year projection of the regional housing need for the region, as specified. This bill would additionally require each metropolitan planning organization to include in the sustainable communities strategy the total number of new housing units necessary to house all the population of the region over the course of the planning period of the regional transportation plan, as specified, and the total number of new housing units necessary to house the above-described 8-year projection, as specified. By imposing additional duties on metropolitan planning organizations, the bill would impose a state-mandated local program. (2) Existing law requires the planning agency of a city or county to provide an annual report to HCD by April 1 of each year that includes, among other information, the city's or county's progress in meeting its share of regional housing needs, as described. This bill would require the annual report to also include specified information with respect to areas identified for residential or mixed-use developments in the applicable sustainable communities strategies or alternative planning strategies. By imposing additional duties on cities and counties, the bill would impose a state-mandated local program. (3) 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.
Existing law creates the Governor's Office of Business and Economic Development, known as "GO-Biz," and requires 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. Under existing law, GO-Biz is under the direct control of the Director of the Governor's Office of Business and Economic Development, who is responsible to the Governor. Existing law authorizes GO-Biz to undertake various activities relating to economic development, including the provision of prescribed information. Existing law requires the Transportation Agency to prepare a state freight plan that provides a comprehensive plan to govern the immediate and long-range planning activities and capital investments of the state with respect to the movement of freight. This bill would authorize GO-Biz to serve as the coordinating entity to steer the growth, competitiveness, and sustainability for freight and the supply chain across the state and to promote and assess the continued economic vitality, economic competitiveness, and sustainability of the freight sector. The bill would also authorize GO-Biz to provide freight and supply chain economic competitiveness information. This bill would require the Governor to appoint a freight coordinator with prescribed experience to serve as the advisory and coordinating entity for GO-Biz. The bill would require the freight coordinator to advise and coordinate policies that promote the growth, competitiveness, and sustainability for freight and the supply chain across the state, and to promote and assess the continued economic vitality and sustainability of the freight sector. The bill would require the freight coordinator to advocate for the implementation of these policies in the freight sector. The bill would require the freight coordinator to advise the Governor and director on issues affecting the state's freight and supply chain and on policy and administrative regulations affecting the state's freight and supply chain. The bill would require the freight coordinator to work directly with prescribed state entities as necessary to address and discuss ongoing freight and supply chain issues. The bill would authorize the freight coordinator, in consultation with the director, to establish and convene one or more stakeholder advisory groups to help inform the work of the freight coordinator in implementing their mission and duties. The bill would require the freight coordinator to undertake additional responsibilities relating to developing relevant information, goal setting, and making recommendations, as prescribed. The bill would also require the freight coordinator to participate in future updates to the California Freight Mobility Plan of the Department of Transportation and the AB 32 climate change scoping plan pursuant to the California Global Warming Solutions Act of 2006.
Existing law establishes in the Business, Consumer Services, and Housing Agency the Department of Consumer Affairs. Existing law establishes various boards within the department for the licensure, regulation, and discipline of various professions and vocations. Existing law establishes the Barbering and Cosmetology Act, under the administration of the State Board of Barbering and Cosmetology, for the licensure and regulation of barbers and cosmetologists. Existing law specifies a hairstylist's application and examination fee shall be $50, or an amount as determined by the board, not to exceed the reasonable cost of developing, purchasing, grading, and administering the examination, and not to exceed $50. This bill would instead require that the hairstylist application and examination fee be the actual cost to the board for developing, purchasing, grading, and administering the examination, and limit a hairstylist's initial license fee to $50.
Existing law establishes the Department of Consumer Affairs and sets forth the various boards and other entities under its jurisdiction. Existing law changed the name of the Board for Professional Engineers and Land Surveyors to the Board of Professional Engineers, Land Surveyors, and Geologists. Existing law changed the name of the Naturopathic Medicine Committee to the California Board of Naturopathic Medicine. This bill would make conforming changes related to these name changes.
Existing law provides for the licensure and regulation of various professions and vocations by boards within the Department of Consumer Affairs. Existing law authorizes a board to deny a license on the grounds that the applicant or licensee has been subject to formal discipline, as specified, or convicted of a crime substantially related to the qualifications, functions, or duties of the business or profession for which the application is made, as specified. Existing law requires a board to notify the applicant in writing, as specified, if a board decides to deny an application for licensure based solely or in part on the applicant's conviction history. If a board decides to deny an application for licensure based solely or in part on the applicant's conviction history, this bill would require a board to notify the applicant in writing within 30 days after a decision is made, as specified.
Existing federal law provides for the federal Supplemental Nutrition Assistance Program (SNAP) , known in California as CalFresh, under which supplemental nutrition assistance benefits allocated to the state by the federal government are distributed to eligible individuals by each county. Existing law sets maximum allotment amounts by household size. Existing law, until July 1, 2024, requires the State Department of Social Services to create the Safe Drinking Water Supplemental Benefit Pilot Program to provide time-limited additional CalFresh nutrition benefits to residents of prioritized disadvantaged communities that are served by public water systems that consistently fail to meet primary drinking water standards. This bill would, by January 1, 2025, require the department to establish the CalFresh Minimum Nutrition Benefit (MNB) Program to provide a household with a monthly CalFresh allotment of less than a minimum monthly benefit, established by the bill to be $50, with an additional state-funded monthly MNB that is equal to the difference between their monthly CalFresh allotment and $50. The bill would require the department to annually adjust the minimum monthly benefit amount, as prescribed, and would require these benefits to be delivered through the electronic benefits transfer (EBT) system. By imposing additional duties on counties administering the program, 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.
Existing law establishes the Department of Transportation and provides that the department has full possession and control of all state highways and all property and rights in property acquired for state highway purposes and authorizes and directs the department to lay out and construct all state highways between the termini designated by law and on the locations as determined by the commission. This bill would require the department to prepare a plan for adding caps to freeway segments that divide disadvantaged, underrepresented, urban communities, as specified. The bill would require the department to submit the plan to the Legislature by January 1, 2030. The bill would repeal these provisions on January 1, 2031.
