Existing law prescribes a calculation to annually apportion funding to special education local plan areas for each pupil with low-incidence disabilities, defined to include pupils with hearing impairments, vision impairments, and severe orthopedic impairments, or any combination thereof, in accordance with a per-pupil entitlement based on the number of pupils with low-incidence disabilities reported in the prior fiscal year. Existing law requires the Superintendent of Public Instruction to apportion these funds to special education local plan areas for purposes of providing special education and related services as required under the individualized education program for each pupil with low-incidence disabilities. This bill would, contingent upon an appropriation for its purposes, (1) require the per-pupil entitlement to also be based on the number of pupils eligible to take specified alternative assessments and (2) require the Superintendent to apportion these funds to special education local plan areas for purposes of also providing special education and related services as required under the individualized education program for each pupil who is eligible to take those alternative assessments.
The Bergeson-Peace Infrastructure and Economic Development Bank Act creates within the Governor's Office of Business and Economic Development the California Infrastructure and Economic Development Bank (bank) and requires it to administer the act, which, among other things, provides for the financing of certain economic development projects. This bill would establish, upon appropriation by the Legislature, the Multifamily Backstop Financing Program (program) , for purposes of supporting multifamily projects through the provision of state-backed credit backstops that would enable surety companies to issue payment and performance bonds to qualified offsite housing factories in the state. The bill would authorize the bank to provide credit backstops to surety companies and surety insurers that issue construction bonds according to specified parameters. The bill would require the bank to adopt rules and regulations necessary to implement the program.
(1) Existing state sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. The Sales and Use Tax Law generally provides that the taxes are due and payable to the California Department of Tax and Fee Administration (CDTFA) quarterly on or before the last day of the month next succeeding each quarterly period and requires, for purposes of sales tax, a return to be filed by a seller that contains, among other information, the gross receipts of the seller during the preceding reporting period. The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws. Existing law, with respect to specified vehicles sold at retail on and after January 1, 2021, by a licensed dealer, except a new motor vehicle dealer, requires the dealer to pay the applicable sales tax, or use tax pursuant to the Transactions and Use Tax Law, to the Department of Motor Vehicles (DMV) acting for and on behalf of CDTFA within 30 days from the date of the sale. Existing law authorizes the CDTFA to exempt a licensed dealer from the requirement to pay the applicable taxes to the DMV if specified requirements are met, and authorizes the CDTFA to revoke that exemption if it notifies the licensed dealer of the failure to satisfy those requirements, as provided. This bill would authorize the CDTFA to reinstate the above-described exemption where specified requirements are met, and would require the CDTFA to notify the licensed dealer that the exemption is reinstated, as provided. The bill would also make nonsubstantive changes to the exemption provisions. (2) Existing federal law, the Stephen Beck, Jr., Achieving a Better Life Experience Act of 2014 (ABLE Act) , encourages and assists individuals and families to save private funds for the purpose of supporting persons with disabilities to maintain their health, independence, and quality of life by excluding from gross income distributions used for qualified disability expenses by a beneficiary of a qualified ABLE program established and maintained by a state, as specified. Existing law establishes the Qualified ABLE Program, administered by the California ABLE Act Board, in this state for purposes of implementing the federal ABLE Act. That law, among other things, authorizes the contributions to an ABLE account during the taxable year if specified requirements are met. The Personal Income Tax Law and the Corporation Tax Law, in modified conformity with federal income tax laws, generally defines "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income. Those laws, for taxable years beginning on or after January 1, 2016, conform to the exclusions from gross income provided under federal income tax law provisions relating to the ABLE Act, as those exclusions read in specified federal law prior to the One Big Beautiful Bill Act. This bill would also conform, for taxable years beginning on or after January 1, 2026, state tax law to those changes relating to qualified ABLE programs made by the One Big Beautiful Bill Act. The bill would also make conforming changes relating to the requirements for making contributions to an ABLE account.
Existing law appropriates certain unallocated moneys and other specified moneys deposited into the Fair and Exposition Fund, a continuously appropriated fund, to the Secretary of Food and Agriculture for capital outlay to California fairs for, among other things, fair projects involving public health and safety, fair projects involving major and deferred maintenance, and fair projects necessary due to any emergency, as specified. This bill would instead appropriate those moneys described above to the secretary for capital outlay to California fairs for fair projects involving public health, fire and life safety, and emergency services improvement projects at fairs, California Code of Regulations compliance projects, and maintenance projects at fairgrounds, as specified. By expanding the purposes for which those moneys may be used, the bill would make an appropriation. The bill would require moneys deposited into the fund after November 1 of each year to be allocated within 90 days of the receipt of the moneys, as provided. The bill would require all available moneys in the fund to be allocated to the network of California fairs pursuant to an approved expenditure plan no later than December 31 of each calendar year, except that beginning January 1, 2027, and every year thereafter, a reasonable amount may be retained from year to year as a prudent reserve for contingencies, as specified.
Existing law, subject to an appropriation in the annual Budget Act, requires the Department of Housing and Community Development to provide, under the Transitional Housing Program, funding to counties for allocation to child welfare services agencies to help young adults who are 18 to 24 years of age, inclusive, secure and maintain housing, with priority given to young adults formerly in the state's foster care or probation systems. Existing law, subject to an appropriation in the annual Budget Act, also requires the department to allocate funding to counties under the Housing Navigation and Maintenance Program to help young adults who are 18 to 24 years of age, inclusive, secure and maintain housing, with priority given to young adults currently or formerly in the foster care system. This bill would extend the age of eligibility for the Housing Navigation and Maintenance Program to young adults who are 18 to 28 years of age, inclusive, and would, instead, give priority to nonminor dependents and young adults formerly in the state's foster care or probation system, as defined. The bill would specify the eligible uses of the funding allocated to a county child welfare agency under the Housing Navigation and Maintenance Program. Existing law requires a child welfare agency that accepts any distribution of money under either program to report certain data to the department on an annual basis, including specified information relating to the number of homeless youth served and the number of former or current foster youth served, as defined. This bill would revise those reporting requirements to instead require information about the number of young adults served, including the number of young adults formerly in the state's foster care or probation system, as defined, and would require additional information to be reported under the Housing Navigation and Maintenance Program related to housing vouchers, as specified.
Existing law establishes the Department of Health Care Access and Information to oversee and administer various health programs, including, among others, the California Reproductive Health Equity Program. Under existing law, this program provides grant funding to safety net providers of abortion and contraception services to offset the costs of providing uncompensated care to patients with low incomes who would otherwise lack access to care. Existing law establishes the California Reproductive Health Equity Fund, and, within the limits of funds available, authorizes the department to award grants that, in the department's judgment, best promote the purposes of the program. This bill would establish the Safe Delivery Fund Pilot Program, until January 1, 2030, which would be administered by the department to provide funding to hospitals to offset uncompensated standby costs associated with maintaining specialty physician coverage, advanced practice provider coverage, and hospital staffing necessary to safely provide deliveries and related inpatient specialty services. The bill would require a hospital to meet specified requirements to qualify for the program, including, among other things, that the hospital can demonstrate that the hospital serves a geographically isolated population and that loss of obstetric services would significantly impact access to maternity care. This bill would establish the Safe Delivery Fund, and would require moneys in the fund to be available, upon appropriation by the Legislature, to the department for the purposes of the program. The bill would require the hospital to use the funds from the program for salaries, benefits, insurance, contracted physician compensation, contracted advanced practice provider compensation, or other expenses attributable to maintaining standby clinical capacity. The bill would require the program to reimburse a hospital quarterly based on the number of deliveries performed per day using a specified schedule. The bill would prohibit the department from awarding a hospital more than $5,000,000 per year. This bill would require a participating hospital, by April 1, 2027, and quarterly thereafter, to submit to the department specified data, including, among other things, maintenance of specialty staffing and service availability. The bill would authorize the department to conduct annual audits or program reviews, as specified. The bill would require a hospital to meet all of the program requirements for continued participation in the program.
For purposes of state apportionments based on average daily attendance, as provided, if the average daily attendance of a school district, county office of education, or charter school has been materially decreased during a fiscal year because of a specified emergency, including, among others, the imminence of a major safety hazard as determined by a local law enforcement agency, existing law requires the Superintendent of Public Instruction to estimate the average daily attendance in a manner that credits to the school district, county office of education, or charter school approximately the total average daily attendance that would have been credited to the school district, county office of education, or charter school had the emergency not occurred. This bill, for the above-described purposes, would additionally allow a local fire agency to make a determination of the imminence of a major safety hazard. This bill would declare that it is to take effect immediately as an urgency statute.
The California Constitution limits the amount of ad valorem taxes on real property to 1% of the full cash value of that property, defined as the county assessor's valuation of real property as shown on the 1975–76 tax bill and, thereafter, the appraised value of the property when purchased, newly constructed, or a change in ownership occurs after the 1975 assessment, subject to an annual inflation adjustment not to exceed 2%. Existing property tax law, pursuant to specified provisions of the California Constitution, provides that the purchase or transfer of real property that is the principal residence or a family farm, as those terms are defined, of an eligible transferor in the case of a purchase or transfer between parents and their children, or between grandparents and their grandchildren if all the parents of that grandchild or those grandchildren are deceased as of the date of purchase or transfer, is not a "purchase" or "change in ownership" for purposes of determining the "full cash value" of property for taxation, as provided. Existing law defines "transfer" for these purposes to include, but not be limited to, any transfer of the present beneficial ownership of property from an eligible transferor to an eligible transferee through the medium of an inter vivos or testamentary trust. Existing law authorizes the establishment of a special needs trust if a court makes specific determinations, including that the minor or person with a disability has a disability that substantially impairs the individual's ability to provide for their own care. This bill would revise the definition of "transfer" for purposes of the above-described property tax law provisions to require that a special needs trust, established as described above, be considered an eligible medium of transfer.
Existing law authorizes a county board of supervisors to appropriate and expend county general fund money to establish county programs or fund other programs to meet various social needs of the county population and the needs of physically, mentally, and financially handicapped persons and aged persons. Existing law authorizes the board of supervisors to contract with other public agencies, private agencies, or individuals to operate programs that the board of supervisors determines will serve public purposes. Existing law prohibits an Orange County Board of Supervisors member from awarding district discretionary funds to a community organization or a nonprofit organization unless the board of supervisors approves that award by a majority vote. Existing law requires the Orange County Board of Supervisors to post on its internet website a log of appropriated district discretionary funds at the end of each quarter, as specified. Existing law prohibits, within 90 days preceding an election, an Orange County Board of Supervisors member who is on the ballot as an Orange County Board of Supervisors member candidate and has an opponent on that ballot from taking any action related to spending district discretionary funds, as specified. This bill would prohibit the Alameda County Board of Supervisors from awarding discretionary funds, as defined, to a community organization, nonprofit organization, or private entity, unless the board of supervisors approves that award by a majority vote and the award includes a description of how the award provides resources of communitywide significance for the district that the member of the board requesting the award represents and identifies the public purposes, as defined, that the award will serve. The bill would prohibit the Alameda County Board of Supervisors from appropriating discretionary funds for an award that is not for a public purpose and from appropriating any funds in a way that allows a member, or less than a majority, of the board to appropriate funds, as specified. The bill would require the Alameda County Board of Supervisors to post on its internet website a log of appropriated discretionary funds at the end of each quarter, as specified. The bill would prohibit, within 90 days before an election, an Alameda County Board of Supervisors member who is on the ballot as an Alameda County Board of Supervisors member candidate from, among other things, placing an agenda item seeking approval to appropriate discretionary funds on the agenda for a meeting of the board. The bill would prohibit discretionary funds from being awarded at a special meeting or on the consent calendar. The bill would make its provisions severable. This bill would make legislative findings and declarations as to the necessity of a special statute for County of Alameda.
Existing law requires the Office of Emergency Services to enter into a joint powers agreement, as specified, with the Department of Forestry and Fire Protection to develop and administer a comprehensive wildfire mitigation program, that, among other things, encourages cost-effective structure hardening and retrofitting that creates fire-resistant homes, businesses, and public buildings. Existing law establishes the California Alternative Energy and Advanced Transportation Financing Authority to provide alternative methods of financing in providing and promoting the establishment of facilities using alternative methods and sources of energy and facilities needed for the development and commercialization of advanced transportation technologies, as provided. This bill would establish the California Wildfire Resilience Loan Program and would require the authority, upon appropriation by the Legislature, to administer the program to provide financial assistance for projects and activities to reduce wildfire-related risks and losses, including home hardening and defensible space improvements, as provided, and would make related changes.
