The Personal Income Tax Law and the Corporation Tax Law allow a credit against the taxes imposed by those laws, for taxable years beginning on or after January 1, 2021, and before January 1, 2027, for rehabilitation of certified historic structures, as defined, and, under the Personal Income Tax Law, for a qualified residence, as defined. Existing law allows an increased credit of 25% of the qualified rehabilitation expenditures with respect to a certified historic structure meeting any of certain criteria, including a rehabilitated structure that includes affordable housing for lower income households. Existing law requires a taxpayer to receive an allocation from the California Tax Credit Allocation Committee (CTCAC) to be eligible for the credit. Existing law limits the aggregate amount of money that can be allocated for these credits per calendar year. Existing law requires, on an annual basis beginning January 1, 2021, until January 1, 2027, the Legislative Analyst to collaborate with the CTCAC and the State Office of Historic Preservation to review the effectiveness of these tax credits, as described. This bill would require the Legislative Analyst to submit a review of the effectiveness of the tax credits for taxable years beginning on or after January 1, 2025, and before January 1, 2027, to the Legislature, as specified. This bill, for taxable years beginning on or after January 1, 2027, and before January 1, 2032, would enact a similar credit against the taxes imposed by the Personal Income Tax Law and the Corporation Tax Law for the rehabilitation of certified historic structures, as provided. The bill, for tax credits allocated for those taxable years, would remove the above-described increased credit of 25% and would remove the credit for a qualified residence. The bill would also remove the limit on the amount of money that can be allocated per calendar year, and would instead require the limit to be set by the Legislature in the annual Budget Act or another measure. The bill would provide additional requirements relating to the manner in which the credits are allocated. Existing law requires any bill authorizing a new tax expenditure, as defined, to include exclusions from income, to contain, among other things, specific goals, purposes, and objectives that the tax credit will achieve, detailed performance indicators, and data collection requirements. This bill would include findings and reporting requirements in compliance with this requirement. This bill would take effect immediately as a tax levy.
(1) 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, 2017, and before January 1, 2027, a credit for qualified taxpayers in an amount equal to 15% of the qualified value of fresh fruits or vegetables and specified raw agricultural products or processed foods donated to a food bank. This bill would extend the authorization for those tax credits for taxable years beginning before January 1, 2032. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. For purposes of complying with these requirements, existing law requires the Franchise Tax Board to submit a report to the Legislature regarding the utilization of the above-described credit on or before December 1 of each year until January 1, 2026. This bill would extend that reporting requirement to January 1, 2031. The bill would make related findings and declarations. (2) Existing law authorizes individuals to contribute amounts in excess of their personal income tax liability for the support of specified funds, including the Emergency Food for Families Voluntary Tax Contribution Fund. Under existing law, the provisions governing that voluntary contribution fund are in effect until January 1, 2026, and are repealed as of December 1 of that year. This bill would extend the provisions that apply to the Emergency Food for Families Voluntary Tax Contribution Fund until January 1, 2033, as provided. The bill would additionally make a nonsubstantive change reflective of existing law. By extending the term of a continuously appropriated fund, the bill would make an appropriation. (3) This bill would declare that it is to take effect immediately as an urgency statute.
Existing law prohibits the Golden Gate Bridge, Highway and Transportation District from issuing general obligation or revenue bonds, or any other form of long-term indebtedness, except to finance an interim system of buses and ferries or to finance capital improvements or modifications relating to seismic safety of the Golden Gate Bridge. This bill would authorize the district to accept contributions and loans from this state and the United States for the purpose of financing capital improvements or modifications related to seismic safety on the Golden Gate Bridge, as specified.
This measure would call on the state's Representatives in Congress to continue to support investments in the federal Local Food for Schools and Child Care program and would call on the President of the United States to work with Congress to support family farmers who produce fresh, locally sourced food for school meals.
Existing law establishes the Multifamily Housing Program, administered by the Department of Housing and Community Development, to provide financial assistance in the form of deferred payment loans to pay for the eligible costs of development of specified types of housing projects. Existing law requires that specified funds appropriated to provide housing for individuals and families who are experiencing homelessness or who are at risk of homelessness and who are inherently impacted by or at increased risk for medical diseases or conditions due to the COVID-19 pandemic or other communicable diseases be disbursed in accordance with the Multifamily Housing Program for specified uses, including acquisition or rehabilitation of motels, hotels, hostels, or other sites, as provided. This disbursement program is referred to as Homekey. Existing law, upon appropriation, requires Homekey awards to be expended within 8 months of the date of the award, as provided. This bill would, for Homekey awards made on or after July 1, 2026, require the department to consider allowing applicants that utilize funds for adaptive reuse projects if the adaptive reuse involves substantial rehabilitation, reconstruction, or demolition of an existing structure, as defined and specified.
Existing law establishes the Governor's Office of Business and Economic Development (GO-Biz) within the Governor's office 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. Existing law creates within GO-Biz the Energy Unit to accelerate the planning, financing, and execution of critical energy infrastructure projects, as specified. This bill would require the Energy Unit, in coordination with other specified state entities, to establish the California Grid Manufacturing Initiative. The bill would require the Energy Unit to determine and provide appropriate forms of state assistance to address identified delays with critical electricity grid components, as defined, to incentivize new or existing in-state manufacturing of critical electricity grid components, and to provide support to joint procurement initiatives. This bill would require the Public Utilities Commission, as soon as practicable, and in consultation with the State Energy Resources Conservation and Development Commission and the Independent System Operator, to develop a process to identify critical electricity grid components and to assess the statewide need for critical electricity grid components for the next 10-year period. The bill would require the assessment to include identification of specific strategies to reduce delays and ratepayer costs associated with the procurement of critical electricity grid components. The bill would require the Public Utilities Commission to determine, for each critical electricity grid component, whether requiring electrical corporations to engage in the joint procurement of the critical electricity grid component would further the purposes of the bill, and if the commission makes that determination, and also determines that electrical corporations would benefit from the joint procurement, the bill would authorize the Public Utilities Commission to require electrical corporations to engage in a joint procurement to fulfill the projected purchasing needs of each participating electrical corporation for the critical electricity grid component, as provided. This bill would require electrical corporations that are required to engaged in a joint procurement pursuant to the bill to, not more than 12 months following the imposition of the requirement, take certain actions, including engaging in a joint cooperative process for the sourcing and negotiation of joint purchase agreements for the purchase of critical electricity grid components. This bill would authorize the Energy Unit to provide assistance to projects that establish or expand manufacturing capacity in California for critical electricity grid components, as specified. The bill would also authorize the Energy Unit to enter into production joint ventures with qualified private suppliers, as provided, and to provide bond financing and other assistance. The bill would authorize the Public Utilities Commission to authorize the recovery of costs incurred under the initiative only to the extent it determines those costs are just and reasonable, cost-effective, and aligned with state energy policy, as provided. To the extent the joint procurement results in costs below prevailing market prices for critical electricity grid components, the bill would require the commission to ensure that the difference is credited to ratepayers, as provided. Under existing law, a violation of an order, decision, rule, direction, demand, or requirement of the commission is a crime. Because a violation of a commission action implementing certain requirements of the bill would be a crime, this bill would impose a state-mandated local program. Existing law, the Bergeson-Peace Infrastructure and Economic Development Bank Act, establishes the California Infrastructure and Economic Development Bank (I-Bank) within GO-Biz and, among other things, authorizes the I-Bank to make loans, issue bonds, and provide financial assistance for various types of projects that qualify as economic development or public development facilities, as provided. This bill would create the California Grid Manufacturing Initiative Revolving Fund in the State Treasury for the purpose of providing financial assistance pursuant to the initiative. The bill would make the moneys in the revolving fund continuously appropriated for expenditure in accordance with the initiative. The bill would authorize the I-Bank, on behalf of the Energy Unit, to issue revenue bonds to finance procurement and manufacturing of critical electricity grid components, and would authorize the I-Bank to provide financial assistance, including financial assistance from the proceeds of the revenue bonds, to a participating party, as defined, in connection with the financing or refinancing of a project to establish or expand manufacturing capacity for critical electricity grid components. The bill would require the I-Bank to meet and confer with the Energy Unit for eligible projects and would provide that final authority to provide financial support to an eligible project resides with the Energy Unit. The bill would require the proceeds of any bonds to be deposited into the revolving fund and used exclusively for the purposes of the initiative. By establishing a continuously appropriated fund, the bill would make an appropriation. 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, the State General Obligation Bond Law, generally sets forth the procedures for the issuance and sale of bonds governed by its provisions and for the disbursal of the proceeds of the sale of those bonds. Existing law specifies various provisions required for inclusion in a bond act. Existing law requires any state bond measure approved on or after January 1, 2004, to be subject to an annual reporting process, with the head of the lead state agency administering the bond proceeds reporting certain information about the projects being funded to the Legislature and the Department of Finance. Existing law permits this information to be provided on the agency's internet website or the state's open data portal under certain circumstances. Existing law authorizes the costs of the report to be included in the cost of administering the bond act unless prohibited by the bond act. Existing law defines various terms for these purposes, including "board." Existing law defines "board" to mean the state board, department, or agency authorized by a bond act to request the committee to cause bonds to be issued for the purpose of creating a fund that is to be expended by the board for the purposes specified in the bond act. Existing law, the Administrative Procedure Act, sets forth the requirements for the adoption, publication, review, and implementation of regulations by state agencies. For any state general obligation bond measure that is approved by voters on and after January 1, 2027, this bill would require a bond act to include specified information about the objectives of the bond expenditure and related data. The bill would also require the board to post on its internet website a notification that contains, among other information, details about the programs and projects authorized to be funded by the bond. The bill would require the board to provide a short, one page, executive summary style written report to the Department of Finance, the Legislative Analyst, and specified legislative committees that contains certain information regarding the general obligation bond, in accordance with the above-described provision permitting this information to be provided on the board's internet website or the state's online data portal. The bill would require the report to include, among other information, whether the project, grant, or other expenditure of bond proceeds has been done in a timely manner. The bill would require a bond act to include a provision requiring the cost of the report to be included in the cost of administering the bond act and would require the cost of compliance with the above-described report requirements be included in the cost of administering the bond act. The bill would exempt from the requirements of the Administrative Procedure Act the development and adoption of program guidelines, recommendations, or criteria pursuant to the bill. The bill would also make nonsubstantive and conforming changes.
Existing law establishes the California Work Opportunity and Responsibility to Kids (CalWORKs) program, under which, through a combination of federal, state, and county funds, each county provides cash assistance and other benefits to qualified low-income families. Existing law requires the county, at the time of application, to determine whether the applicant needs immediate assistance because the applicant does not have sufficient resources to meet their emergency needs, and to determine whether the applicant is apparently eligible for CalWORKs aid. Existing law requires the county to determine that the applicant needs immediate assistance if the family's total available liquid resources are less than $100 and there is an emergency situation. Under existing law, apparent eligibility exists when evidence presented by the applicant or which is otherwise available to the county welfare department and the information provided on the application documents indicate that there would be eligibility for CalWORKs aid if the evidence and information were verified. If an applicant needs immediate assistance, and is apparently eligible for CalWORKs aid, existing law requires the county to pay the applicant $200 or the maximum amount for which that applicant is eligible, whichever is less. Under the CalWORKs program, there is also an allowance for nonrecurring special needs for homeless assistance available to a family that is homeless and seeking shelter when the family is either eligible for or apparently eligible for CalWORKs aid. This bill would require the county to make a determination of apparent eligibility for immediate assistance and for homeless assistance without requiring, as a prerequisite to making that determination, that the applicant apply for any unconditionally available income the applicant does not currently receive. To the extent that the bill would expand counties' duties relating to apparent eligibility determinations, the bill would impose a state-mandated local program. Existing law continuously appropriates moneys from the General Fund to defray a portion of county costs under the CalWORKs program. This bill would instead provide that the continuous appropriation would not be made for purposes of the bill. 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 requires the Public Utilities Commission to establish the Rural and Urban Regional Broadband Consortia Grant Account in the California Advanced Services Fund and makes the moneys in the account available for grants to eligible consortia to facilitate the deployment of broadband services by assisting infrastructure applicants in the project development or grant application process. Existing law requires each consortium to conduct an annual audit of its expenditures for programs funded pursuant to those provisions and to submit to the commission an annual report that includes specified information. This bill would instead require moneys in the Rural and Urban Regional Broadband Consortia Account to be available for grants to eligible consortia primarily to facilitate the deployment of broadband services by assisting infrastructure applicants in the project development or grant application process. In facilitating the deployment of broadband services, the bill would authorize the consortia to undertake activities that promote broadband adoption within specified areas, including all infrastructure project areas that received California Advanced Services Fund grants on or after January 1, 2020, as specified, neighborhoods and communities identified by jurisdictions receiving local agency technical assistance grants, or areas where construction of infrastructure deployment and upgrade investments are made pursuant to public benefit agreements by parties to corporate consolidations approved by the commission. The bill would require the commission to allocate sufficient funds to the account to provide multi-year grants to eligible consortia to engage and regularly convene specified representatives and to implement an approved regional work plan consistent with a standardized scope of work determined by the commission, which would be required to include specified strategies and infrastructure-related activities, as provided. The bill would require the annual base funding grant per consortium to be no less than $200,000, plus an increased amount based on the number of unserved and underserved locations, unconnected households, and the number of low-income households in the region, as provided. The bill would delete the requirement for each consortium to conduct an annual audit and would revise the information required to be included in the annual report to the commission, as specified. The bill would authorize the commission to engage experienced nonprofit organizations through an open, competitive process to assist the commission and support the consortia, as provided. Under existing law, a violation of the Public Utilities Act or any order, decision, rule, direction, demand, or requirement of the commission is a crime. Because the above provisions would be part of the act and a violation of a commission action implementing this bill's requirements would be a crime, 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 no reimbursement is required by this act for a specified reason.
Existing law establishes the Law Enforcement Assisted Diversion (LEAD) pilot program, which is administered by the Board of State and Community Corrections, to improve public safety and reduce recidivism by increasing the availability and use of social service resources while reducing costs to law enforcement agencies and courts stemming from repeated incarceration. Existing law requires the board to award grants, on a competitive basis, to up to 3 jurisdictions to establish LEAD programs and requires the board to establish minimum standards, funding schedules, and procedures for awarding grants. This bill would rename the program as the Alternatives to Arrest (ATA) pilot program. The bill would require the board to additionally award a grant or grants to the agency administering qualifying programs in the City of Los Angeles and the County of Los Angeles, as well as in other jurisdictions to be identified by the board. Existing law allows a person to be referred to services through a program by a law enforcement officer as an alternative to arrest and through a social contact referral by a law enforcement officer if they believe the person is at high risk of arrest in the future for specified crimes relating to controlled substances and prostitution. Existing law requires those social contact referrals to meet specified criteria, including, among other things, verification that the individual has had prior involvement with low-level drug or prostitution activity and that the individual does not have a pending case in drug court or mental health court. This bill would remove these requirements for social contact referrals and instead authorize them if, absent probable cause to arrest, the officer believes the person would benefit from case management services and is at high risk of arrest in the future and the person expresses interest in voluntarily participating in the program. The bill would expand the offenses eligible for referral as an alternative to arrest to include, among other things, specified disorderly conduct crimes, shoplifting, or other violations identified by the local jurisdiction with agreement of the police chief or sheriff, the city attorney or district attorney, and the implementing public health or behavioral health agency administering case management services. Existing law requires the Board of State and Community Corrections to contract with a nonprofit research entity, university, or college to evaluate the effectiveness of the program, as specified. Existing law also authorizes the board to contract with experts for the purpose of providing technical assistance to participating jurisdictions. Existing law appropriated $15,000,000 from the General Fund for the program and authorized the board to spend up to $550,000 for the purposes of the evaluation contract and technical assistance. This bill would repeal those provisions and would require, upon appropriation by the Legislature for these programs, that the funds be granted to the entity responsible for LEAD or ATA in the City of Los Angeles and the County of Los Angeles and agencies in other jurisdictions to be identified by the board. The bill would authorize the board to spend a portion of those funds on contracts with experts on the implementation of ATA or similar programs in other jurisdictions for the purpose of providing technical assistance to participating jurisdictions, as specified. The bill would require local jurisdictions to commit to using these funds and local resources to support ATA or LEAD planning, implementation, and services and not supplant local resources that had been previously dedicated to ATA or LEAD programs and services. The bill would require the board to report to the Legislature on the effectiveness of the program on or before September 1, 2031.
