The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including credits, in specified percentages, to a qualified taxpayer for qualified expenditures for the production of a qualified motion picture in California (film credits) . Existing law, under the film credits, permits a qualified taxpayer to receive 25% of the qualified expenditures attributable to the production of a qualified motion picture that is an independent film, with a total limit of up to $10,000,000. Existing law provides additional credits, among other credits, for the production of a qualified motion picture in California, as specified, that is in its 2nd or subsequent years of receiving a tax credit allocation, in an aggregate amount not to exceed 5% of the qualified expenditures of that motion picture relating to original photography outside of the Los Angeles zone, as defined. Existing law also provides additional credits, among other additional credits, for the production of those same qualified motion pictures in an amount equal to 10% of qualified wages paid for services performed relating to original photography outside of the Los Angeles zone to qualified individuals who reside in the state but outside the Los Angeles zone. Existing law authorizes a qualified taxpayer to sell any of the film credits attributable to an independent film. This bill would permit a qualified taxpayer to receive up to 40% of the qualified expenditures attributable to the production of a qualified motion picture that is an independent minority film, as defined, with a total limit of up to $30,000,000. The bill, among other things, would provide additional credits for specified independent minority films for qualified expenditures relating to original photography in the state and qualified wages paid for services performed relating to original photography in the state to qualified individuals who reside in the state. The bill would also authorize a qualified taxpayer to sell any of the film credits attributable to an independent minority film. The bill would require an applicant with a production that is an independent minority film to include, in its application for the film credits to the California Film Commission, certain information relating to the applicant's voluntary programs to increase the representation of minorities and women in the job classifications that are not included in qualified wages. The bill would also increase the aggregate amount of credits that may be allocated, commencing with the 2021–22 fiscal year, and each fiscal year thereafter, through and including the 2024–25 fiscal year, under the film credits by $200,000,000, and would make these credits exclusively available to independent minority films. 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. This bill would take effect immediately as a tax levy.
Existing law prohibits a person from selling or otherwise furnishing tobacco products, as defined, to a person under 21 years of age. Existing law, the Stop Tobacco Access to Kids Enforcement (STAKE) Act, provides for enforcement of that prohibition by the Attorney General. This bill would require the Attorney General to establish and maintain on the Attorney General's internet website a list of tobacco product brand styles that lack a characterizing flavor, as defined. The bill would authorize the Attorney General to require a manufacturer or importer of tobacco products to submit a list of all brand stages of tobacco products they manufacturer or import to the Attorney General. The bill would authorize manufacturers and importers of tobacco products to submit to the Attorney General a list of all brand styles, as defined, of tobacco products that they manufacture or import for sale or distribution in or into California that lack a characterizing flavor. The bill would require a manufacturer or importer that submits a product pursuant to these provisions to, under penalty of perjury, describe each brand style and state that it lacks a characterizing flavor. By expanding the scope of the crime of perjury, this bill would create a state-mandated local program. The bill would require the Attorney General to determine whether each brand style has a characterizing flavor, as specified. The bill would require any manufacturer or importer that submits a product in this way to, among other things, consent to the jurisdiction of the California courts for the purpose of enforcing these provisions and to appoint an agent for service of process, as specified. The bill would authorize the Attorney General to recover reasonable attorney's fees, investigative costs, and other related costs, against an entity that makes a clearly frivolous submission to the Attorney General for inclusion on the list. The bill would require moneys recovered by the Attorney General in an action pursuant to these provisions to be deposited in the Public Rights Law Enforcement Special Fund, as specified. 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. This bill would declare that it is to take effect immediately as an urgency statute.
Existing law, the Economic Revitalization Act, establishes the Governor's Office of Business and Economic Development, also known as "GO-Biz," in state government within the Governor's office under the control of a director. The act requires GO-Biz to serve as the Governor's lead entity for economic strategy and the marketing of California on issues relating to business development, private sector investment, and economic growth. This bill would establish the Online Jobs and Economic Support Resource Grant Program within GO-Biz for the purpose of supporting inclusive, cross-jurisdictional, and innovative online platforms that support job and earning opportunities and economic recovery with a strong focus on underserved and economically challenged communities. This bill would require an eligible applicant, which shall be a nonprofit, a cooperative, public benefit corporation, or a local government, to meet specified requirements, including, among other things, maintenance of an online platform that connects users with economic opportunities, training programs, and services. The bill would require GO-Biz, upon appropriation of funds by the Legislature, to issue grants to qualified online platforms based on a process for the awarding of competitive grants to eligible applicants that requires submission of a proposal narrative, a proposed budget, evidence of demonstrated experience in working with the proposed target populations, and a proposed impact assessment and timeline that includes progress reports and final deliverables. The bill would require grant recipients to submit an annual report to GO-Biz on how it used the grant funding that it was issued.
Existing law establishes the Employment Development Department, administered by the Director of Employment Development, within the Labor and Workforce Development Agency and sets forth its powers and duties related to the administration of the state unemployment and disability compensation programs. This bill would require the department to establish, upon appropriation by the Legislature, an advisory committee to advise the department on matters within the department's jurisdiction, including, but not limited to, unemployment insurance. The bill would require the committee to include members representing a diverse spectrum of private and public employers and employees impacted by programs overseen by the department, as provided. The bill would require the committee to hold open and public meetings in compliance with the Bagley-Keene Open Meeting Act at least once a quarter. The bill would require, commencing on January 1, 2023, the committee to prepare and publicly publish an annual report describing its activities, including, but not limited to, recommendations made by the advisory committee and the department's response to those recommendations. The bill would also make related findings and declarations.
Existing law requires the California Postsecondary Education Commission to conduct a comprehensive study of the part-time faculty, employment, salary, and compensation patterns, as specified, of the California Community Colleges. Existing law requires, as part of the study, an examination of whether part-time faculty salaries vary among community colleges and factors associated with any salary differential. Existing law requires the commission, in conducting the study, to consult various representatives from the education community, including the Board of Governors of the California Community Colleges, community college faculty groups, and other interested parties. This bill would instead require the California Community Colleges Chancellor's Office to conduct a comprehensive study of part-time faculty as specified, to be completed by July 1, 2023. The bill would also require, as part of the study, the chancellor's office to collect and report part-time faculty parity data from each community college district, and would require that data to be reported on the public internet website for each community college district and the public internet website for the chancellor's office by July 1, 2022. The bill would require the study to identify specific policy and fiscal recommendations that would enable the California Community Colleges to achieve a compensation schedule that achieves pay equity for part-time faculty by January 1, 2027. The bill would also require the chancellor's office, in conducting the study, to convene a working group including representatives of community college faculty unions, and consult various representatives of the education community as specified, for the purpose of identifying a statewide definition of part-time faculty parity that could be applied locally. The bill would also delete an obsolete reporting requirement. By imposing new duties on community college districts, 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 Consumer Affairs under the direction of the Director of Consumer Affairs and sets forth its powers and duties relating to the administration of the various boards under its jurisdiction that license and regulate various professions and vocations. Existing law requires an applicant seeking a license from a board to meet specified requirements and to pay certain licensing fees. Existing law requires a board to expedite, and authorizes a board to assist, in the initial licensure process for an applicant who supplies satisfactory evidence to the board that the applicant has served as an active duty member of the Armed Forces of the United States and was honorably discharged. Existing law authorizes a board to adopt regulations necessary to administer those provisions. This bill would require the department and any board within the department to grant a 50% fee reduction for an initial license to an applicant who provides satisfactory evidence, as defined, the applicant has served as an active duty member of the United States Armed Forces or the California National Guard and was honorably discharged. This bill would authorize a board to adopt regulations necessary to administer these provisions.
Existing law establishes the Education Code and sets forth general provisions, rules of construction, and definitions that govern its construction. This bill, for purposes of the Education Code, would define "frontier school district" to mean a school district that meets certain attendance or population criteria.
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 Coronavirus Aid, Relief, and Economic Security Act (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 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. 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. The 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.
The Gambling Control Act provides for the licensure and regulation of various legalized gambling activities and establishments by the California Gambling Control Commission and the investigation and enforcement of those activities and establishments by the Department of Justice. Existing law requires a person who deals, operates, carries on, conducts, maintains, or exposes for play any controlled game in this state, or who receives any compensation or reward, or any percentage or share of the money or property played, for keeping, running, or carrying on any controlled game in this state, to apply for and obtain a valid state gambling license, key employee license, or work permit. Existing law provides that an owner of a gambling enterprise is known as the owner-licensee. Under existing law, other persons who also obtain a state gambling license do not receive a separate license certificate, but instead the license of those persons are endorsed on the license certificate that is issued to the owner-licensee. Under existing law, a key employee license entitles the holder to work as a key employee in any key employee position at any gambling establishment, provided that the key employee terminates employment with one gambling establishment before commencing work for another. Existing law also authorizes a key employee with a valid personal portable license to work as a key employee in any key employee position in more than one gambling establishment and requires the commission to establish a program for portable personal licenses for key employees. This bill would repeal those provisions relating to key employees working at different gambling establishments and would instead prohibit a person or entity that is issued a license, including a key employee license, or a work permit from the commission from being required to apply for an additional license to hold that same position with another gambling enterprise. The bill would allow the person or entity to submit their license or work permit number to the commission to be endorsed on the license certificate of another gambling enterprise for that same position. Existing law requires a license issued by the commission to be renewed biennially. Under this bill, a key employee license would initially be valid for a period of 2 years, and upon each renewal, the key employee license would be valid for a period of 3 years.
The California Global Warming Solutions Act of 2006 establishes the State Air Resources Board as the state agency responsible for monitoring and regulating sources emitting greenhouse gases. The act requires the state board to adopt rules and regulations to achieve the maximum technologically feasible and cost-effective greenhouse gas emissions reductions to ensure that the statewide greenhouse gas emissions are reduced to at least 40% below the statewide greenhouse gas emissions limit, as defined, no later than December 31, 2030. Pursuant to the act, the state board has adopted the Low Carbon Fuel Standard regulations. This bill would require the state board to recognize as a method to generate credits under the Low Carbon Fuel Standard regulations the use of renewable natural gas or biogas that both displaces the existing use of natural gas and reduces the carbon intensity of fuels, as specified.
Existing law establishes in state government the Natural Resources Agency, consisting of various departments, including the Department of Forestry and Fire Protection. Existing law makes that department responsible for the fire protection, fire prevention, maintenance, and enhancement of the state's forest, range, and brushland resources, contract fire protection, associated emergency services, and assistance in civil disasters and other nonfire emergencies. This bill would require, on or before January 1, 2023, the agency to research, and provide a report to the Legislature with recommendations for, ways in which a community that undertakes science-supported wildfire resilience actions can be recognized with a peer-reviewed, community-level certification in order to acknowledge and motivate wildfire resilience activity, as provided. The bill would provide that the sum of $2,000,000 shall be appropriated from the Greenhouse Gas Reduction Fund in the annual Budget Act each year through the 2022–23 fiscal year to the agency for purposes of this research and report.
Existing law requires a 3-part test, commonly known as the "ABC" test, to determine if workers are employees or independent contractors for purposes of the Labor Code, the Unemployment Insurance Code, and the wage orders of the Industrial Welfare Commission. Under the ABC test, a person providing labor or services for remuneration is considered an employee rather than an independent contractor unless the hiring entity demonstrates that the person is free from the control and direction of the hiring entity in connection with the performance of the work, the person performs work that is outside the usual course of the hiring entity's business, and the person is customarily engaged in an independently established trade, occupation, or business. Existing law charges the Labor Commissioner with the enforcement of labor laws, including worker classification. Existing law exempts specified occupations and business relationships from the application of the ABC test described above, including, among others, a bona fide business-to-business contracting relationship, under specified conditions. Existing law, instead, provides that these exempt relationships are governed by the multifactor test previously established in the case of S. G. Borello & Sons, Inc. v. Department of Industrial Relations (1989) 48 Cal.3d 341. This bill would create a new exemption from the ABC test, described above, for a bona fide business-to-business arrangement that involves a voluntary deposit, as described, under specified conditions.
