(1) The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including a credit for specified new hiring and employment. Existing law establishes the continuously appropriated Tax Relief and Refund Account and provides that payments required to be made to taxpayers or other persons from the Personal Income Tax Fund are to be paid from that account. Existing law also establishes the continuously appropriated Corporation Tax Fund in the State Treasury for the purpose of making refunds pursuant to existing law. This bill would, for taxable years beginning on or after January 1, 2027, and before January 1, 2032, allow a credit against those taxes to a qualified taxpayer, as defined, equal to $20,000 for each qualifying journalist, as defined, continuously employed on a full-time basis by the taxpayer, not to exceed 5 qualifying journalists. The bill would also allow a credit of $15,000 for each qualifying journalist continuously employed on a full-time basis by the taxpayer in excess of 5 qualifying journalists, and a credit of $7,500 for each qualifying journalist employed on a part-time basis by the taxpayer. The bill would allow an additional credit of $15,000 for each qualifying journalist employed on a full-time basis in a new journalism position, as defined. The bill would require the amount of the credit exceeding the taxpayer's liability to be credited against other amounts due, if any, and would require the balance to be paid from the Tax Relief and Refund Account or the Corporation Tax Fund, as specified, and refunded to the taxpayer. By increasing the payments from the Tax Relief and Refund Account and the Corporation Tax Fund, which are continuously appropriated funds, the bill would make an appropriation. The bill would allow the credit to organizations that are exempt from income taxation, as specified, and would allow the refund provisions to apply for those organizations. Existing law requires any bill authorizing a new tax expenditure, as defined, to include tax credits, to contain, among other things, specific goals that the tax credit will achieve, detailed performance indicators, and data collection requirements. This bill also would include additional information required for any bill authorizing a new tax expenditure. The bill would also require the Franchise Tax Board to publish a report on its internet website detailing the total number of taxpayers allowed the credit, the total dollar value of credits allowed, and the average dollar amount per qualified taxpayer allowed a credit. The bill would require the Franchise Tax Board to submit a report to the Legislature providing guidance on potential administration and enforcement of a refundable tax credit for organizations exempt from federal income tax, as provided. (2) Under the Personal Income Tax Law and the Corporation Tax Law, various provisions of the federal Internal Revenue Code, as enacted as of a specified date, are referenced in various sections of the Revenue and Taxation Code. Those laws provide that, for taxable years beginning on or after January 1, 2025, the specified date of those referenced Internal Revenue Code sections is January 1, 2025, unless otherwise specifically provided. The Personal Income Tax Law and the Corporation Tax Law, in modified conformity with federal income tax laws, allow various deductions from gross income in calculating adjusted gross income, including a deduction for the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business. Existing law does not allow a deduction as an ordinary and necessary business expense for the wages or other remuneration of a covered employee, as defined, to the extent that remuneration exceeds $1,000,000. Existing federal income tax law, enacted after January 1, 2025, amends the application of the limitations relating to covered employees in the case of taxpayers that are members of a controlled group. This bill would specifically conform to the federal application of the limitations relating to covered employees in the case of taxpayers that are members of a controlled group for state tax purposes. The bill would also further conform to the federal definition of a covered employee. This bill would incorporate additional changes to Sections 17039 and 23036 of the Revenue and Taxation Code proposed by AB 2319 to be operative only if this bill and AB 2319 are enacted and this bill is enacted last.
Existing law requires a probation department to request that the prosecuting attorney petition the committing court for an order directing that a person confined in a secure youth treatment facility remain subject to the control of the department at the time of discharge if the person confined is determined to be physically dangerous to the public because of the person's mental or physical condition, disorder, or other problem that causes the person to have serious difficulty controlling their dangerous behavior. Existing law establishes the process for the petition, probable cause hearing, trial, continued detention, and appeal pursuant to this provision. Under existing law, if an order for continued detention is made pursuant to these provisions, the probation department has continued control over the person, except as specified, and existing law requires the department to, within 2 years after the date of the order made by a juvenile court or after conviction in criminal proceedings, file a new application for continued detention if continued detention is deemed necessary. This bill would require, if a petition is filed pursuant to these provisions, that the person who is the subject of the petition remain in custody in a secure youth treatment facility until the conclusion of the proceedings. The bill would prohibit a probable cause hearing pursuant to these provisions from being continued, except upon a showing of good cause by the party requesting the continuance. The bill would also authorize the court to base the finding of probable cause on certain hearsay statements, as specified. The bill would require the person be brought to trial within 60 days from the probable cause determination, unless good cause to the contrary is shown, the person enters a waiver, or the person requests or consents to the setting of the trial date beyond the 60-day period. The bill would require the court, if the court or jury finds that the person has a mental condition or disorder, to determine a period of continued detention, as specified. The bill would require the department to file a new application within the specified time of an order for continued detention if the department deems continued detention pursuant to these provisions is necessary. The bill would specify that the discovery process for criminal proceedings applies to these provisions. To the extent that this bill would increase local duties relating to the confinement of persons in a secure youth treatment facility, 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.
Existing law generally regulates artificial intelligence, including companion chatbots, as defined. Existing law requires an operator, as defined, to prevent a companion chatbot on its companion chatbot platform from engaging with users unless the operator maintains a protocol for preventing the production of suicidal ideation, suicide, or self-harm content to the user. Existing law requires an operator, for a user the operator knows is a minor, to, among other things, notify the user that the user is interacting with artificial intelligence and to disclose that companion chatbots may not be suitable for some minors, as specified. The Digital Age Assurance Act requires a person who owns, maintains, or controls a software application, as defined, to request age bracket data sent by a real-time secure application programming interface or operating system with respect to a particular user from an operating system provider or a covered application store when the application is downloaded and launched. This bill would require an operator, as defined, of a companion chatbot to, on or before July 1, 2027, do various things with respect to child safety and companion chatbots, including annually perform and document a comprehensive risk assessment to identify any child safety risk, as defined, posed by the design, configuration, and operation of the companion chatbot that assesses, among other things, the likelihood of a covered harm, as defined, occurring to child users. The bill would require an operator to submit to an independent audit of its compliance with those provisions, as specified, and would require, within 90 days of completing an independent audit, the auditor to submit an AI child safety audit report to the Attorney General for any audited companion chatbot. The bill would, except as specified, require those audit reports to be kept confidential. This bill would, beginning January 1, 2028, require the Attorney General to issue an annual public report on the audits submitted pursuant to the above-described provision, as specified. The bill would authorize a public prosecutor to bring a certain civil action to enforce the bill's provisions and would authorize a child who suffers actual harm as a result of a violation of this chapter, or a parent or guardian acting on behalf of that child, to bring a civil action against the operator to obtain, among other relief, punitive damages. Existing constitutional provisions require that a statute that limits the right of access to the meetings of public bodies or the writings of public officials and agencies be adopted with findings demonstrating the interest protected by the limitation and the need for protecting that interest. This bill would make legislative findings to that effect.
Existing law makes it a crime to knowingly or willfully cause another person to engage in the unlawful manufacture of firearms or knowingly or willfully aiding, abetting, prompting, or facilitating the unlawful manufacture of firearms, including the manufacture of assault weapons or .50 BMG rifles or the manufacture of any firearm using a 3-dimensional printer, as specified. Existing law authorizes a civil action against a person who knowingly distributes or causes to be distributed any digital firearm manufacturing code to any person, except as specified. Existing law authorizes the Attorney General, county counsel, or city attorney to bring an action against this person and seek a civil penalty, as specified, for each violation, as well as injunctive relief. This bill would require the Department of Justice to check on a quarterly basis beginning no later than July 1, 2027, whether ASTM International has published industry standards for equipping 3-dimensional printers with firearm blocking technology. The bill would require, if the department determines that ASTM International has published or adopted industry standards for firearm blocking technology for 3-dimensional printers, that the department publish written guidance or regulations within 24 months after making that determination. The bill would require, among other things, the written guidance or regulations to describe minimum performance standards for 3-dimensional printer firearm blocking technology before a printer can lawfully be sold or offered for sale in the state. If, as of July 1, 2029, the department determines that ASTM International has not published industry standards for firearm blocking technology for 3-dimensional printers, the bill would relieve the department of any further responsibility to ascertain whether ASTM International has published or adopted industry standards. The bill would make it unlawful to sell, offer for sale, or transfer for consideration, a 3-dimensional printer in the State of California that is not equipped with firearm blocking technology that also meets the above-described industry standards. The bill would exempt printers used exclusively for the manufacturing of properties (props) in the entertainment industry, and would authorize the department to adopt regulations that provide for additional exceptions to these provisions. This bill would also exempt a person who distributes, or causes the distribution of, digital firearm manufacturing code, solely for the bona fide purpose of, among other things, developing, refining, and testing the functionality of a firearm blocking technology from civil liability. This bill would make these provisions severable.
The California Constitution establishes the Fish and Game Commission and provides for the delegation to the commission of powers relating to the protection and propagation of fish and game. Existing law places the Fish and Game Commission in the Natural Resources Agency. Under existing law, a hunting license grants the privilege to take birds and mammals. Existing law provides for the issuance by the Department of Fish and Wildlife of tags that are required in addition to a hunting license to take specified animals, including antelope, elk, deer, bears, and bighorn rams. Existing law prohibits the transfer of a tag issued by the department. This bill would require the commission to establish a hunting tag transfer program that authorizes a person to transfer a tag issued for the take of one of those species to their child or grandchild, subject to specified conditions. The bill would require the department to collect a fee to cover the reasonable costs of transferring a tag and would require the department to deposit the revenues from the fee into the Big Game Management Account. The bill would repeal these provisions on January 1, 2033.
Existing law, the Unfair Competition Law (UCL) , makes various practices unlawful and provides that a person who engages, has engaged, or proposes to engage in unfair competition is liable for a civil penalty and subject to injunction, as specified. The UCL authorizes actions prosecuted under its provisions to be brought by certain public attorneys, including by the Attorney General, a city attorney of a city having a population in excess of 750,000, or by a county counsel of any county within which a city has a population in excess of 750,000. The UCL prohibits the distribution, as provided, of any handbill, as defined, to any individual guest rooms in any hotel where the innkeeper has expressed objection to handbill distribution, as specified. The UCL provides that these provisions do not prohibit the distribution of a handbill to guest rooms in any hotel where the distribution has been requested or approved in writing by the innkeeper, or to any individual guest room when the occupant thereof has affirmatively requested or approved the distribution of the handbill during the duration of the guest's occupancy. This bill would require, under the UCL, the operator of a hotel, as defined, with actual knowledge of a reservation with the United States Customs and Border Protection or United States Immigration and Customs Enforcement to post a prescribed notice in a prominent and accessible place where it can be seen by all workers, as provided. The bill would also require an operator of a hotel with the above-described knowledge to disclose, upon request of a guest with a reservation at the time of check-in, the potential presence of the United States Customs and Border Protection or United States Immigration and Customs Enforcement on its premises during the guest's reservation. The bill would prohibit the liability of a hotel for violations of these provisions from exceeding $5,000, as provided. The bill would repeal its own provisions on January 1, 2029.
Existing law creates the Department of Insurance, headed by the Insurance Commissioner, and generally regulates the business of insurance in the state. Existing law establishes the California FAIR Plan Association, a joint reinsurance association in which all insurers licensed to write basic property insurance participate to administer a program for the equitable apportionment of basic property insurance for persons who are unable to obtain that coverage through normal channels. Existing regulations authorize insurers, in distressed areas and for properties insured by the FAIR Plan that are exposed to wildfire risk, to use catastrophe modeling, as specified. Under existing regulations, a distressed area includes undermarketed ZIP Codes and distressed counties. Existing law requires the State Fire Marshal to classify lands into fire hazard severity zones in accordance with state responsibility areas and local responsibility areas, as specified. Existing regulations establish and record wildland-urban interface (WUI) areas in accordance with these classifications. This bill would require the department, on or before July 1, 2027, and yearly thereafter, to conduct a review and update distressed areas based on updates to the WUI designated areas. As part of the review, the bill would require the department, among other things, to hold at least one public meeting to allow interested persons to submit suggestions for additional factors to consider when evaluating FAIR Plan percentages in WUI areas. The bill would require the department, on or before January 1, 2028, to publish a list of ZIP Codes in WUI areas on its internet website and to provide this information to certain committees in the Legislature. Existing law requires an admitted insurer with written California premiums totaling $10,000,000 or more to submit a report with specified fire risk information on its residential property policies to the commissioner on or before April 1, 2020, and every 2 years thereafter. Existing law subjects an admitted insurer that fails to submit a report to a civil penalty to be fixed by the commissioner, not to exceed $5,000, or $10,000 if the act was willful. This bill would instead subject an admitted insurer that fails to submit a report to a civil penalty to be fixed by the commissioner, not to exceed $5,000 for each 30-day period that the insurer is not in compliance, or $10,000 for each 30-day period that the insurer is not in compliance, but not to exceed an aggregate amount of $100,000 if the act was willful. The bill would authorize the commissioner to consider an insurer's violation of these provisions as the basis for other enforcement action against an insurer.
Existing law requires the Office of the State Fire Marshal to develop and make available on its internet website a Wildland-Urban Interface Fire Safety Building Standards Compliance training intended for use in the training of local building officials, builders, and fire service personnel, as specified. Existing law authorizes the Office of the State Fire Marshal to allow certification of contractors who conduct defensible space, home hardening, fuel reduction, roadside clearance, and other contracting activities for wildlife resiliency efforts and who have completed specified training programs. Existing law requires the Office of the State Fire Marshal to develop and update a Wildland-Urban Interface Products listing of products and construction assemblies that comply with prescribed regulations regarding building in a wildland-urban interface area. Existing law authorizes the Office of the State Fire Marshal to expend funds from the Building Standards Administration Special Revolving Fund, upon an appropriation by the Legislature, for the purposes of researching and developing the products listing and the educational and training provisions. Existing law requires the Office of the State Fire Marshal to establish the State Fire Marshal's Wildfire Mitigation Advisory Committee. This bill would require, on or before January 1, 2028, the State Fire Marshal's Wildfire Mitigation Advisory Committee to develop an implementation plan for a home hardening certification program that identifies home hardening measures, including defensible space, that can be voluntarily implemented during renovation or property improvement projects, or both, to substantially reduce the risk of loss during a fire and bring existing building stock into alignment with state building standards for wildland-urban interface areas. The bill would require the committee, in developing the implementation plan for the home hardening certification program, to provide specified recommendations. The bill would authorize the Office of the State Fire Marshal to expend funds from the Building Standards Administration Special Revolving Fund, upon an appropriation by the Legislature, for the purposes of developing the implementation plan for the home hardening certification program. The bill would require the committee, on or before January 1, 2028, to provide a report to specified legislative committees on its findings and recommendations pursuant to these provisions. The bill would require, on or before January 1, 2029, the State Fire Marshal to establish the home hardening certification program based on the recommendations made by the Wildfire Mitigation Advisory Committee.
Existing law, the Knox-Keene Health Care Service Plan Act of 1975, provides for the licensure and regulation of health care service plans by the Department of Managed Health Care and makes a willful violation of the act a crime. Existing law also provides for the regulation of health insurers by the Department of Insurance. Existing law generally prohibits a health care service plan or health insurer from subjecting antiretroviral drugs that are medically necessary for the prevention of HIV/AIDS to prior authorization or step therapy. This bill would prohibit a health care service plan and health insurer from subjecting direct-acting antiviral drugs that are medically necessary for the treatment of hepatitis C to prior authorization. The bill would specify that these provisions do not require a health care service plan or health insurer to cover all therapeutically equivalent versions without prior authorization, as specified. Because a violation of these provisions by a health care service plan would be a crime, 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.
(1) Existing law establishes the Department of Industrial Relations, which includes the Division of Occupational Safety and Health. Existing law requires the division to investigate the causes of any employment accident that is fatal to one or more employees or that results in a serious injury, illness, or exposure, except as specified. Existing law requires the chief of the division and all qualified inspectors and investigators authorized by the chief to have free access to any place of employment to investigate and inspect and sets forth various other duties related to investigation and inspection, as specified. This bill would make it a misdemeanor to willfully resist, prevent, impede, or interfere with the chief or their authorized representative in the performance of the above-described duties or to willfully violate an order of the court relating to those duties. By creating a new crime, this bill would impose a state-mandated local program. Existing law makes it a public offense for any employer or any employee having direction, management, control, or custody of any employment, place of employment, or of any other employee who willfully violates any occupational safety or health standard, order, special order, if that violation caused death or permanent or prolonged impairment to the body of an employee, as specified. This bill would additionally make it a public offense if that violation caused serious injury, illness, or exposure. By expanding the scope of an existing crime, this bill would impose a state-mandated local program. (2) Existing law makes the Bureau of Investigations within the Division of Occupational Safety and Health responsible for directing accident investigations involving violations of laws, standards, and orders in which there is a serious injury to 5 or more employees, death, or request for prosecution by a division representative. Existing law requires the bureau to review inspection reports involving a serious violation if there have been serious injuries to one to 4 employees or a serious exposure, and authorizes the bureau to investigate cases for the purpose of prosecution, as specified. Existing law requires the bureau to refer the results of investigations it is required to conduct to the appropriate prosecuting authority having jurisdiction for appropriate action unless it determines that there is legally insufficient evidence of a violation of the law. This bill would revise and recast these requirements to, among other things, additionally require the bureau to investigate any accident in which there is a serious injury, illness, or exposure for which the division issues a citation for a willful violation. The bill would require the bureau to establish written policies and procedures for reviewing cases and deciding whether to investigate or refer them for prosecution. The bill would also require the division to establish a routine or automated process for transmitting information to the bureau about incidents with serious injuries, illnesses, or exposures so that the bureau can review them. Existing law authorizes the department, upon the request of a county district attorney, to develop a protocol for the referral of cases that may involve criminal conduct to the appropriate prosecuting authority in lieu of or in cooperation with an investigation by the bureau. This bill would require the division to immediately notify the appropriate prosecuting authority upon learning of an accident in which there is a serious injury, illness, or exposure to 5 or more employees, death, or request for prosecution by a division representative. The bill would delete the above-described provisions regarding developing a protocol and would instead authorize the bureau, upon request of an appropriate prosecuting authority, to refer cases that may involve criminal conduct to the appropriate prosecuting authority, as specified. The bill would require the bureau and the division, in cases accepted for investigation, to cooperate with the prosecuting authority. Existing law requires the bureau to submit an annual report to the division on its activities. This bill would additionally require the report to be submitted to the Legislature and to include information relating to certain cases involving a fatality that are referred by the bureau to the appropriate prosecuting authority, as specified. The bill would make the specifics of that information confidential. (3) Existing law requires all information reported to or otherwise obtained by the Chief of the Division of Occupational Safety and Health or representatives of the chief in connection with any inspection or proceeding of the division that contains or that might reveal a trade secret to be considered confidential, except that this information may be disclosed to other officers or employees of the division concerned with carrying out the purposes of the division or when relevant in any proceeding of the division, as specified. This bill would revise the above-described exception to also permit this information to be disclosed to law enforcement officers or prosecutors in any law enforcement investigation or prosecution. Existing law requires the responding agency, whenever a state, county, or local fire or police agency is called to an accident involving an employee covered by the California Occupational Safety and Health Act of 1973 in which a serious injury or illness, or death occurs, to immediately notify the nearest division office. Existing law then requires the division to immediately notify the appropriate prosecuting authority of the accident. This bill would expand this requirement to include an accident in which a serious exposure occurs. The bill would also require the responding agency to immediately notify the district attorney's office in the county where the accident occurred. The bill would additionally require the division to immediately notify the bureau, and the district attorney's office or other appropriate prosecuting authority, of the accident, whether the division received notification by the responding agency, the employer, or by other means. The bill would make other related and conforming changes to those provisions. (4) Existing constitutional provisions require that a statute that limits the right of access to the meetings of public bodies or the writings of public officials and agencies be adopted with findings demonstrating the interest protected by the limitation and the need for protecting that interest. This bill would make legislative findings to that effect. (5) 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.
Existing law specifies the rights and requirements of a claimant or homeowner to bring a civil action for construction defects of a dwelling, including applicable standards for home construction, detailed prelitigation procedures, statute of limitations, burden of proof, and the damages recoverable. Existing law specifies the rights and prohibitions for a builder to defend against a civil action for construction defects, including a prohibition against a builder obtaining a release or waiver in exchange for repair work mandated by law. This bill would modify specific rights, requirements, and prohibitions for the parties to a civil action for construction defects of a dwelling by revising, among other things, the requirements for a prelitigation notice from the claimant to the builder and the evidence a claimant is required to affirmatively demonstrate to make a claim. Among other changes, the bill would repeal the prohibition on, and, instead, authorize, a builder to obtain a release or waiver in exchange for certain repair work, as specified. Commencing July 1, 2027, the bill would prohibit an insurer from asserting repairs as a voluntary payment or as a payment made without the insurer's consent, or denying counting the costs associated with those repairs, against a deductible or self-insured retention. The bill would provide that its provisions apply to structures subject to the provisions governing the rights of a claimant or homeowner to bring a civil action for construction defects of a dwelling, except as provided. The bill would further provide that its provisions are severable.
Existing law charges the Labor Commissioner with enforcement of various labor laws, including investigation of employee complaints. This bill would declare it is the policy of the state that a worker providing direct patient care be free to use their professional judgment to make assessments and decisions within their scope of practice as appropriate for their patients. The bill would prohibit an employer from retaliating or discriminating against a worker providing patient care, as specified. The bill would authorize a worker who is subject to retaliation or discrimination in violation of these provisions to file a complaint with the Labor Commissioner against an employer. The bill would require the Labor Commissioner to enforce these provisions, as specified. Existing law provides that everyone is responsible not only for the result of their willful acts, but also for an injury occasioned to another by their want of ordinary care or skill in the management of their property or person. Existing law prohibits a defendant who developed, modified, or used artificial intelligence, as defined, from asserting a defense that the artificial intelligence autonomously caused the harm to the plaintiff. This bill would prohibit a defendant who developed, modified, selected, or deployed a clinical decision support system that is alleged to have harmed the plaintiff from asserting a defense that the failure of a licensed health care professional or other health care worker to override an output of the clinical decision support system is a superseding cause severing the defendant's liability for the alleged harm.
