The Personal Income Tax Law and the Corporation Tax Law, in conformity with federal income tax law, generally define "gross income" as income from whatever source derived, except as specifically excluded, and provide various exclusions from gross income. This bill would, for taxable years beginning on or after January 1, 2027, and before January 1, 2032, provide an exclusion from gross income for any qualified taxpayer, as defined, for amounts received for costs and losses associated with the 2026 Garden Grove chemical leak, as provided. 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. This bill would include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.
Existing property tax law, pursuant to constitutional authorization, provides for a "welfare exemption" for property used exclusively for religious, hospital, scientific, or charitable purposes and that is owned or operated by certain types of nonprofit entities, if certain qualifying criteria are met. Existing law also provides, until January 1, 2027, that property is within the welfare exemption if that property is owned by a community land trust, as defined, otherwise qualifying for the welfare exemption, and specified conditions are met, including that the property is being or will be developed or rehabilitated as housing, as specified. Existing law, however, makes community land trusts liable for property tax for the years for which the property was exempt from taxation if the property was not developed or rehabilitated, or if the development or rehabilitation is not in the course of construction, by January 1, 2027, for property acquired before January 1, 2022, or within 5 years of the lien date following acquisition of the property, for property acquired on and after January 1, 2022. This bill would extend the operation of these provisions until January 1, 2032. The bill would make various conforming changes, including with respect to the lien dates for which the exemption applies. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would state that it is the intent of the Legislature to apply those requirements to the above-described exemption and would set forth specified information relating to those requirements. In that regard, the bill would require the assessor to provide the State Board of Equalization with certain information and would require the assessor to retain that information, as specified. By imposing additional duties on local tax officials, 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 requires the state to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation. This bill would provide that, notwithstanding those provisions, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill. This bill would take effect immediately as a tax levy.
Existing law requires the Commission on Teacher Credentialing to, among other duties, establish standards for the issuance and renewal of credentials, certificates, and permits. Existing law requires the commission to appoint a Committee of Credentials and requires allegations of acts or omissions for which adverse action may be taken against applicants or holders of teaching or services credentials to be reported to the committee. Existing law requires a person applying for a certificated or noncertificated position at a school district, county office of education, charter school, state special school or diagnostic center operated by the State Department of Education, or private school to provide that prospective employer with a complete list of every school district, county office of education, charter school, state special school or diagnostic center operated by the department, and private school that previously employed the applicant. Existing law requires those entities, when considering an applicant for a certificated or noncertificated position, to inquire with each disclosed entity as to whether the applicant, while previously employed by the disclosed entity, was the subject of any credible complaints of, substantiated investigations into, or discipline for, egregious misconduct. Existing law requires the responding entities that have made a report of an employee's egregious misconduct to the commission to disclose this fact to the inquiring entity, and to provide the inquiring entity with a copy of all relevant information within its possession that was reported to the commission, as applied to certificated employees, or used to support a substantiated investigation, as applied to noncertificated employees. This bill would establish that the failure by a certificated employee to provide the above-described employment history constitutes unprofessional conduct and may subject the person applying for the certificated position to adverse action by the commission. The bill would prohibit the superintendent of a school district or county office of education, or the chief administrator of a charter or private school, from hiring a certificated or noncertificated employee without completing the applicable inquiry for employment history, as described above. The bill would require the superintendent of a school district or county office of education, or the chief administrator of a charter or private school, to ensure compliance with the above-described inquiries for employment history of certificated or noncertificated employees. The bill would establish that the failure to comply with these requirements constitutes unprofessional conduct and may subject the superintendent or chief administrator to adverse action by the commission. To the extent the bill would impose additional duties on local agencies or officials, 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 authorizes the Department of Housing and Community Development, upon appropriation, to make loans or grants, or both loans and grants, to rehabilitate, capitalize operating subsidy reserves for, and extend the long-term affordability of department-funded housing projects that have an affordability restriction that has expired, that have an affordability restriction with a remaining term of less than 10 years, or are otherwise at risk of conversion to market-rate housing. This bill would also authorize the department to make those loans and grants to rehabilitate, capitalize operating subsidy reserves for, and extend the long-term affordability of housing projects that qualify as a challenged development, as defined. The bill would require the department to grant priority for these loans and grants to housing projects that are department funded and have an affordability restriction that has expired or have a remaining term of less than 10 years, or are otherwise at risk for conversion, as defined. The bill would authorize the department to establish separate selection and underwriting standards for these projects and projects that are challenged developments. The bill would require, prior to allocating program funds, the department to evaluate the above-described developments to help inform program guidelines and allocation decisions. The bill would require the department to allocate at least 10% of funds of every round to challenged developments that are not department-funded, as specified.
Existing law generally provides for the compensation of victims and derivative victims of specified types of crimes by the California Victim Compensation Board from the Restitution Fund, a continuously appropriated fund, for specified losses suffered as a result of those crimes. Existing law sets forth eligibility requirements and limits on the amount of compensation that the board may award, and requires the application for compensation to be verified under penalty of perjury. This bill would create a pilot program, the Trauma Healing and Resilience Investment for Victimized and Exposed Youth Act (T.H.R.I.V.E.) , to be administered by the State Department of Health Care Services, upon appropriation by the Legislature, for the administration of grants to the County of Los Angeles to establish and administer a program to pay for mental health and counseling services for youth survivors of gun violence, as defined, who request those services and who reside in that county. The bill would require policies and procedures for distributing funds to meet certain requirements, including, among other things, allowing youth survivors of gun violence, or their parents or guardians for survivors who are minors, to attest to their experiences of gun violence without requiring external documentation of the gun violence incident. The bill would create the Trauma Healing and Resilience Investment for Victimized and Exposed Youth Fund to be used by the department for the purposes of this program, upon appropriation by the Legislature. The bill would make client information and records of mental health services provided to these provisions confidential. The bill would make implementation of these provisions contingent upon appropriation by the Legislature. The bill would repeal these provisions on January 1, 2032. 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 appropriates $10,000,000 from the General Fund for the 2021–22 fiscal year to the Superintendent of Public Instruction to administer the Dual Language Immersion Grant Program for the purpose of expanding access to quality dual language learning and fostering languages that English learners bring to California's education system. Under that program, the State Department of Education is required to award a minimum of 25 one-time Dual Language Immersion Grants over a period of 3 fiscal years of up to $380,000 per grant to an eligible entity to expand or establish dual language immersion programs. This bill would require, upon appropriation by the Legislature, the department, on or before July 1, 2027, to establish a Dual Language Immersion Coordinator to provide coordination between local educational agencies, as defined, to share resources and knowledge on dual language immersion programs, as defined. The bill would require the Dual Language Immersion Coordinator to (1) act as the point of contact within the department for local educational agencies seeking to, among other things, establish new or expand existing dual language immersion programs, and (2) establish, publish, and maintain on the department's internet website, on or before January 1, 2028, a directory of operative dual language immersion programs, as specified. To the extent the bill would impose additional duties on local educational agencies relating to the establishment and maintenance of the directory, 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.
Except as provided, the California Constitution requires that all property be taxed in proportion to its full value and assessed at the same percentage of fair market value. The tax imposed pursuant to these provisions is commonly referred to as an ad valorem property tax. Existing property tax law, in accordance with the California Constitution, provides for a "welfare exemption" for property used exclusively for religious, hospital, scientific, or charitable purposes and that is owned or operated by certain types of nonprofit entities, if any of certain qualifying criteria are met, including that the owner of the property receives low-income housing tax credits pursuant to specified provisions of the Internal Revenue Code. Under existing property tax law, property that meets these requirements that is used exclusively for rental housing and related facilities is entitled to a partial exemption, equal to that percentage of the value of the property that is equal to the percentage that the number of units serving lower income households represents of the total number of residential units, in any year that any of certain criteria apply. Existing property tax law, for the 2018–19 fiscal year through the 2027–28 fiscal year, in the case of an owner of property who is eligible for the federal low-income housing tax credit, requires that a unit continue to be treated as occupied by a lower income household if the occupants were lower income households on the lien date in the fiscal year in which occupancy of the unit commenced and the unit continues to be rent restricted, notwithstanding an increase in the income of the occupants of the unit to 140% of area median income. This bill would extend the above-described provision through the 2028–29 fiscal year. Existing property tax law establishes procedures for claiming the welfare exemption, including requiring the annual filing of a claim for the exemption with the county assessor, as provided. This bill would authorize the county assessor to accept electronic signatures for materials necessary to claim, maintain, or otherwise receive the welfare exemption. The bill would require the county board of supervisors to, if necessary and in collaboration with the county assessor, adopt any ordinances or resolutions to implement the electronic portal and submission authorization. The bill would require, as provided, every county to release all forms related to the annual recertification of tenant income necessary to receive the welfare exemption by November 15 of each calendar year prior to the due date for the forms. By imposing additional duties on counties, the bill would impose a state-mandated local program. This bill would incorporate additional changes to Section 214 of the Revenue and Taxation Code proposed by Assembly Bill 1294 to be operative only if this bill and Assembly Bill 1294 are enacted and this bill is enacted last. 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.
The Classroom Instructional Improvement and Accountability Act, an initiative approved by the voters as Proposition 98 at the November 8, 1988, statewide general election, amended the California Constitution to, among other things, require school districts maintaining an elementary or secondary school to adopt a school accountability report card for each school. The act also requires, by statute, the governing boards of school districts maintaining an elementary or secondary school to annually issue a school accountability report card that includes certain information for each school in the school district, publicize those reports, and notify parents and guardians of pupils that a hard copy of those reports is available upon request, as specified. Existing law requires the State Department of Education, in collaboration with, and subject to the approval of, the executive director of the State Board of Education, to develop and maintain the California School Dashboard, a web-based system for publicly reporting performance data on the state and local indicators included in evaluation rubrics. This bill would require the department, on or before August 31, 2027, to provide a report to the Legislature that identifies duplication between the data contained in the school accountability report card and other publicly available data sources, as provided. Existing law requires a local educational agency to develop annually a summary document known as the local control funding formula budget overview for parents. Existing law requires, before the governing board or body of a local educational agency considers the adoption of a local control and accountability plan (LCAP) or an annual update to the LCAP, certain things to occur, including that the superintendent of the school district, the county superintendent of schools, or the charter school present a report on the annual update to the LCAP and the local control funding formula budget overview for parents on or before February 28 of each year at a regularly scheduled meeting of the governing board or body of the local educational agency, as specified. This bill would eliminate the February 28 deadline for the presentation of the above-described report on the annual update to the LCAP and the local control funding formula budget overview. Under existing law, each school district and county office of education is responsible for the overall development of a comprehensive school safety plan for each of its schools operating kindergarten or any of grades 1 to 12, inclusive, in consultation with certain local entities. Existing law requires each school to annually review and update its comprehensive school safety plan, and to report each July on the status of its school safety plan, including a description of its key elements in the annual school accountability report card, as provided. This bill would repeal the requirement that each school annually report on the status of its school safety plan. Existing law requires the department to exercise general supervision over the courses of physical education in the elementary and secondary schools of the state, advise officials, school boards, and teachers in the development and improvement of their physical education and activity programs, and investigate the work in physical education in the public schools. Existing law requires the department to ensure that the data collected through the categorical program monitoring indicates the extent to which each school within the jurisdiction of a school district or county office of education provides, among other things, for inclusion of the results of physical testing of pupils in the school accountability report card, as provided. This bill would repeal the above-described requirement that the results of physical testing of pupils be included in the school accountability report card. Existing law requires the governing board of each school district maintaining any of grades 5, 7, or 9, during the month of February, March, April, or May, to administer to each pupil in those grades the physical performance test designated by the state board and report the aggregate results of this physical performance testing in its annual school accountability report card. This bill would repeal this reporting requirement.
(1) Under existing law, if the federal government provides funds for the care of a needy relative with whom a needy child is living, aid to the child for any month includes aid to meet the needs of that relative, except as prescribed. Existing law establishes the California Work Opportunity and Responsibility to Kids (CalWORKs) program, under which each county provides cash assistance and other benefits to qualified low-income families using federal, state, and county funds. Existing law provides that the parent or parents are to be considered living with the needy child for a period of up to 6 months, or for a time period as determined by the State Department of Social Services, of the needy child's absence from the family assistance unit, and that the parents are eligible for CalWORKs aid and childcare services if specified conditions are met, including, among others, that the child has been removed from the parent or parents and that the family was receiving aid under when the child was removed. Existing law requires all applicants for or recipients of CalWORKs to ensure and provide documentation that each child in the assistance unit who is not required to be enrolled in school has received all age-appropriate immunizations, as specified. This bill would make technical changes to the provisions regarding a parent's eligibility to receive aid as if the child or children were living with them. The bill would also specify that those provisions do not require all children to be removed from the parent or parents or that some, but not all, of the children have reunified. If a family assistance unit is cooperating in the development of, or participating in, a reunification case plan, the bill would exempt a child that has been removed from the parent or parents from specified immunization requirements. For a family assistance unit receiving state-funded CalWORKs reunification cash aid whose grant was lowered as a sanction for not cooperating with child support enforcement, as specified, the bill would require the sanction to end upon the removal of the child from the assistance unit and their placement into out-of-home care. If an applicant applies for assistance for a child who is currently aided in another assistance unit and the county determines that the applicant has care and control of the child and is otherwise eligible, existing law requires the county to discontinue aid to the child in the existing assistance unit and aid the child in the applicant's assistance unit, as specified. Notwithstanding the above-described requirements to discontinue aid, if a child or children have been removed from their parent or parents and are placed with an adult who, prior to the removal, was a noncustodial parent, the bill would prohibit the county from discontinuing aid to the existing assistance unit if it is otherwise eligible for CalWORKs reunification cash aid, as specified. To the extent that this bill would expand county responsibilities under the CalWORKs program, this bill would impose a state-mandated local program. (2) Existing law generally requires a recipient of CalWORKs to participate in welfare-to-work activities as a condition of eligibility. Existing law requires the recipient and the county welfare department to enter into a written welfare-to-work plan that includes the activities and services that will move the individual into employment. Existing departmental guidance strongly encourages, for individuals receiving benefits as described in paragraph (1) , counties to use a CalWORKs family reunification plan, which is the case plan developed by the county child welfare services agency for the provision of services to those individuals, in lieu of the welfare-to-work plan. This bill would exempt an individual receiving aid or services for CalWORKs family reunification from the requirement to participate in welfare-to-work activities as a condition of eligibility. To the extent that this bill would expand county responsibilities under the CalWORKs program, this bill would impose a state-mandated local program. (3) This bill would make these provisions operative on July 1, 2027, or when the Statewide Automated Welfare System can perform any automation the department deems necessary to implement these provisions, whichever is later. (4) Existing law continuously appropriates moneys from the General Fund to defray a portion of county costs under the CalWORKs program. This bill would provide that the continuous appropriation would not be made for the purposes of implementing the bill. (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, 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 generally provides various benefits, including grant programs and tax credits. Existing law, the California Values Act, generally prohibits California law enforcement agencies from using their moneys or personnel for immigration enforcement purposes, except as specified. This bill would prohibit a business entity that is directly invested in, owns, operates, or manages a private detention facility, or that contracts with the federal government for immigration enforcement purposes, as specified, from receiving any state-provided grant or loan, as specified. The bill would also prohibit a disqualified taxpayer, as defined, from receiving any tax credits, except as provided. The bill would define "disqualified taxpayer" to mean a taxpayer that is directly invested in, owns, operates, or manages a private detention facility, or a taxpayer that contracts with a private detention facility or agency engaging in immigration enforcement, as specified. The bill would not apply these provisions to a provider of health care, as defined, that contracts with a private detention facility or agency engaging in immigration enforcement, as specified. The bill would establish the Due Process for All Fund and would require the Controller to transfer each year from the General Fund to the Due Process for All Fund the amount of tax collected that is attributable to business entities being made ineligible for tax credits by this bill. The bill would make moneys in the fund available upon appropriation by the Legislature for immigration-related services and programs. 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.
