(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 the Governor to proclaim various days as days of remembrance or recognition. This bill would require the Governor to annually proclaim September 25 as Dolly Parton Day. This bill would declare that it is to take effect immediately as an urgency statute.
(1) Existing law sets forth a method for providing special education and related services to pupils with exceptional needs. Existing law permits, under certain circumstances, contracts to be entered into for the provision of those services by nonpublic, nonsectarian schools or agencies. Existing law defines "nonpublic, nonsectarian school" and "nonpublic, nonsectarian agency" for these purposes. Existing law authorizes a master contract for special education and related services provided by a nonpublic, nonsectarian school or agency only if the school or agency has been certified as meeting specified standards. Existing law sets forth the certification process and procedures for the nonpublic, nonsectarian schools or agencies that seek certification from the Superintendent of Public Instruction, including that the school or agency file an application with specified information. Existing law requires the Superintendent, before certification of a nonpublic, nonsectarian school or agency, to conduct an onsite review of the facility and program for which the applicant seeks certification and authorizes the Superintendent to verify that the school or agency has received a successful criminal background check clearance and has enrolled in subsequent arrest notice service for each owner, operator, and employee of the school or agency. Existing law requires the Superintendent to monitor the facilities, educational environment, and quality of the educational program of an existing certified nonpublic, nonsectarian school or agency on a 3-year cycle, as provided. Existing law requires the master contract for nonpublic, nonsectarian school or agency services to include, among other things, an individual service agreement for each pupil placed by a local educational agency. Existing law requires a contracting local educational agency to pay the full amount of the tuition or fees, as applicable, for individuals with exceptional needs who are enrolled in programs or receiving services provided pursuant to the contract. Existing law requires a master contract for nonpublic, nonsectarian school or agency services to be developed in accordance with specified provisions, including, among others, that the master contract specify the general administrative and financial agreements, including teacher-to-pupil ratios, between the school or agency and the local educational agency to provide the special education and designated instruction services. Existing law requires a certified nonpublic school or agency to provide written notification to the State Department of Education and the local educational agency with which it has a master contract of any pupil-involved incident at the school or agency in which law enforcement was contacted. This bill would eliminate the requirement that nonpublic schools or agencies that enter into contracts for the provision of special education services be nonsectarian. The bill would (A) exclude from the above-described tuition or fees the amount attributable to the provision of religious instruction, which the bill would define for these purposes, (B) prohibit public funds paid pursuant to those contracts from being used to pay for religious instruction at a nonpublic school or agency, (C) prohibit a nonpublic school or agency from providing religious instruction to pupils placed by a local educational agency, as provided, (D) require an applicant seeking an initial or renewal certification to certify, under penalty of perjury, that all educational services provided to pupils placed by a local educational agency under a master contract with a local educational agency are secular, neutral, and respectful regarding religion and religious view, as provided, and (E) notwithstanding any other law, prohibit a nonpublic school or agency, in performing services under a master contract, individual service agreement, or individualized education program, from subjecting any person to discrimination on the basis of specified protected characteristics. By expanding the crime of perjury, the bill would impose a state-mandated local program. The bill would require a master contract and individual services agreement for nonpublic school or agency services to contain provisions requiring compliance with those 5 described provisions. The bill would require the above-described application for a nonpublic school seeking certification from the Superintendent to include (A) an assurance that the nonpublic school has requested from the Commission on Teacher Credentialing a list of all credentialholders who have had final adverse action taken against their credential, (B) commencing July 1, 2027, documentation that specified staff and administrators have obtained fingerprint clearance with the commission, as provided, (C) commencing January 1, 2028, a list of staff providing instruction and services to pupils in the state and copies of their credentials, as specified, and (D) affidavits and assurances necessary to comply with all applicable federal, state, and local laws and regulations that include criminal record summaries and subsequent arrest notifications required of all nonpublic school personnel, including contractors, having contact with minor children. The bill would require, instead of authorize, the Superintendent to verify that a nonpublic school or agency seeking certification has received a successful criminal background check clearance and has enrolled in subsequent arrest notice service for each owner, operator, employee, and contractor of the nonpublic school or agency, as applicable. The bill would require the Superintendent, as part of monitoring the quality of the educational program of an existing certified nonpublic school, to also monitor the criminal background checks required for employment and pupils' receipt of any mandated instruction required for all pupils of local educational agencies, as specified. The bill would require the Superintendent, as part of monitoring an existing certified nonpublic agency, to instead monitor the agency for compliance with applicable statutory and regulatory requirements. The bill would require the department to (A) require each person employed by a nonpublic school interacting with a California pupil to undergo a fingerprint-based state and national criminal history background check, (B) submit those fingerprints, and (C) request subsequent arrest records, as specified. The bill would require the Department of Justice to provide a state and federal response to those requests in accordance with specified provisions. The bill would require a certified nonpublic school to additionally provide written notification to the department and the local educational agency with which it has a master contract of any pupil-involved incident at the school resulting in, among other things, a serious injury to a pupil, as specified, or the commencement of an investigation into an employee or contractor involving an allegation of misconduct. The bill would require a nonpublic school employing a person with a credential to report any change in employment status of the credentialholder to the commission within 30 days if the change in status is a result of an allegation of misconduct, as specified. The bill would also make conforming changes. (2) Existing law authorizes the Superintendent to revoke or suspend the certification of a nonpublic, nonsectarian school or agency for specified reasons, including, among other reasons, failure to notify the department in writing within 45 days of certain occurrences, including changes in staff or facilities, failure to notify the Superintendent in writing within 10 days of revocation or suspension of a license or permit, and failure to notify the Superintendent in writing within 10 days of the death of a pupil. This bill would, among other things, require, instead of authorize, the suspension or revocation of the certification of a nonpublic school or agency for any of those specified reasons, and would revise the above-described notification timelines, as specified. If an investigation conducted by the department results in a finding that pupil health or safety has been compromised or is in danger of being compromised at a nonpublic, nonsectarian school or agency, existing law authorizes the department to immediately suspend or revoke the certification of the nonpublic, nonsectarian school or agency. This bill would require, instead of authorize, the department to take the above-described action. (3) Existing law authorizes the governing board of a school district or a county board of education to request the State Board of Education to waive all or part of specified education laws or regulations adopted by the state board, as provided, with exceptions. Existing law requires the state board to approve any and all requests for waivers except in those cases where the state board specifically finds, among other things, that the educational needs of the pupils are not adequately addressed. This bill would prohibit the state board from waiving all or part of any laws relating to special education pursuant to the above-described provisions. Existing law authorizes a public agency, as defined, to request the state board to grant a waiver of any provision of education laws or regulations adopted pursuant to those provisions if the waiver (A) is necessary or beneficial to the content and implementation of a pupil's individualized education program and (B) does not abrogate any rights provided to individuals with exceptional needs and their parents or guardians, or affect the compliance of a local educational agency with specified federal regulations. Existing law authorizes the state board to grant, in whole or in part, any of those requests when the facts indicate that a failure to do so would hinder implementation of a pupil's individualized education program or compliance by a local educational agency with specified federal mandates. This bill would prohibit a waiver submitted by a public agency on or after January 1, 2027, that is related to the placement of a pupil other than at a local educational agency to waive specified requirements from being approved unless it includes, among other things, a description of how the public agency requesting the waiver will oversee and evaluate the pupil's placement and that certain requirements are met, as provided. (4) Existing law requires the Commission on Teacher Credentialing to establish standards and procedures for the issuance and renewal of credentials, certificates, and permits. Existing law requires the commission to make available to each private school a listing of all credentialholders who have had final adverse action taken against their credential which is required to be identical to that made available to public schools in the state. This bill would require the commission to also make available the above-described listing to the State Department of Education. The bill would require the department to request notice from the commission regarding the list, monitor the status of the credentialholders at nonpublic schools, and confirm that a credentialholder has been removed from contact with California pupils when a credentialholder has their credential suspended or revoked, and would impose the same requirements on a local educational agency with respect to each nonpublic school that it has a master contract with, as provided. (5) This bill would incorporate additional changes to Section 48986 of the Education Code proposed by AB 1943 to be operative only if this bill and AB 1943 are enacted and this bill is enacted last. This bill would incorporate additional changes to Section 51225.2 of the Education Code proposed by AB 1659 to be operative only if this bill and AB 1659 are enacted and this bill is enacted last. (6) 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 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. That law provides a partial welfare exemption in the case of residential rental property used for lower income households, as specified, calculated as 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. This bill would, for lien dates commencing on or after January 1, 2027, and before January 1, 2030, provide a partial welfare exemption in the case of certain residential rental property used for low- and moderate-income households. The partial exemption would be equal to the value of the units serving low- and moderate-income households, as defined. The bill would require an owner to make specified certifications relating to the use of the property. The bill would apply the exemption described above for a period of 15 years from the date of the initial filing of the exemption, as specified. By expanding the duties of local tax officials, and by expanding the crime of perjury, the bill would impose a state-mandated local program. This bill would declare that the above provisions are severable. 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. This bill would make legislative findings and declarations as to the necessity of a special statute for the Counties of Alameda and Sacramento and the City and County of San Francisco. This bill would incorporate additional changes to Section 214 of the Revenue and Taxation Code proposed by AB 2089 to be operative only if this bill and AB 2089 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 with regard to certain mandates no reimbursement is required by this act for a specified reason. With regard to any other mandates, this bill would provide that, if the Commission on State Mandates determines that the bill contains costs so 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 establishes the Department of Housing and Community Development and requires it to administer various programs intended to promote the development of housing, including the Multifamily Housing Program, pursuant to which the department provides assistance in the form of deferred payment loans to pay for the eligible costs of development of specified types of housing projects, as provided. This bill would establish the Affordable Housing Risk Reduction Program, administered by the department, to provide technical assistance and supportive resources to affordable housing providers to help them mitigate risk in their portfolio and secure more affordable insurance options. The bill would require the department to develop technical assistance to support affordable housing providers, and would authorize the department and third-party consultants to provide both individual technical assistance to affordable housing providers and develop technical assistance tools that can be made broadly accessible to those providers.
Existing law imposes taxes upon income and real property, and taxes upon certain transactions and excise taxes. The Fee Collection Procedures Law provides procedures for the collection of certain fees and surcharges and is administered by the California Department of Tax and Fee Administration (CDTFA) . Under existing law, a violation of the Fee Collection Procedures Law is a crime. This bill would, beginning July 1, 2028, establish the Private Detention Facility Tax Law, which would impose an annual tax on each private detention facility operator, as defined, equal to 25% of the operator's gross income, as defined, for the prior fiscal year, as defined. The bill would establish the Due Process for All Fund in the State Treasury, except as provided, and would require all revenues collected, less refunds and reimbursement to the CDTFA, be deposited into the fund. In the event that Assembly Bill 2465 is enacted, the bill would instead require all revenues be deposited into the Due Process for All Fund as established by that bill. The bill would direct moneys in the fund, upon appropriation by the Legislature, be used for immigration-related services. The bill would require the CDTFA to administer and collect the tax pursuant to the Fee Collection Procedures Law. By expanding the application of the crimes associated with the Fee Collection Procedures Law, the bill would impose a state-mandated local program. 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. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason. This bill would take effect immediately as a tax levy.
Existing law generally designates the State Air Resources Board as the state agency with the primary responsibility for the control of vehicular air pollution, and designates air pollution control districts and air quality management districts with the primary responsibility for the control of air pollution from all sources other than vehicular sources. Existing law requires the state board to inventory sources of air pollution within the air basins of the state, determine the kinds and quantity of air pollutants, and monitor air pollutants in cooperation with districts and other agencies. Existing law requires the state board to adopt standards of ambient air quality for each air basin in consideration of the public health, safety, and welfare, including, but not limited to, health, illness, irritation to the senses, aesthetic value, interference with visibility, and effects on the economy. Existing law authorizes these standards to vary from one air basin to another. This bill would require the state board, in consultation with specified entities, to develop, as provided, a response framework that establishes best practices and guidance for addressing fugitive and natural sources of hydrogen sulfide gas and for community preparation and response to hydrogen sulfide exposure events originating from these sources. The bill would require the state board, in developing the response framework, to conduct at least 3 public workshops, including at least one located in the Tijuana River Valley region, at least one located in the Salton Sea region, and at least one selected in consultation with a community that has experienced significant hydrogen sulfide exposure. The bill would require the Office of Environmental Health Hazard Assessment to update the acute and chronic reference exposure levels for hydrogen sulfide and to develop additional health guidance values for hydrogen sulfide, if the need is identified by the state board, in consultation with the office, during development of the response framework.
Existing law, the Corporation Tax Law, exempts organizations that are organized and operated for nonprofit purposes, as specified, from taxes imposed by that law if the Franchise Tax Board issues a determination exempting the organization from tax, except as provided. To receive a determination of exemption from the board, existing law requires the organization to either submit an application for exemption or to submit documentation of exemption from federal income tax law, as provided. For organizations that submit documentation of their federal exemption, existing law requires the board to suspend or revoke, as applicable, an organization's state exemption upon notification that the organization's federal exemption is suspended or revoked. This bill would instead authorize the board, in its discretion, to retain the organization's tax-exempt status for state income tax purposes if it determines this suspension or revocation occurred for reasons other than fraud, intentional misrepresentation, misuse or diversion of organizational funds, failure to file necessary returns or reports, or other breaches of organizational reporting or governance requirements. This bill would take effect immediately as a tax levy.
The Mills-Deddeh Transit Development Act establishes the San Diego Metropolitan Transit Development Board, also known as the San Diego Metropolitan Transit System (MTS) , governed by a 15-member board with specified powers and duties related to the operation of public transit services in the southern portion of the County of San Diego. The act authorizes MTS to impose a transactions and use tax of up to 0.5% for public transit purposes within its jurisdiction, or a portion of its jurisdiction, pursuant to the Transactions and Use Tax Law and subject to voter approval and various other requirements. This bill would also authorize those taxes to be imposed by a qualified voter initiative. To the extent that the bill would impose additional duties on a county elections official, the bill would impose a state-mandated local program. The Transactions and Use Tax Law limits the combined rate of all taxes that may be imposed in accordance with that law in any county to 2%. This bill would prohibit the tax rate of 0.5% described above that may be imposed by MTS or a qualified voter initiative from being considered for purposes of the combined rate limit under the Transactions and Use Tax Law. 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 Personal Income Tax Law, in modified conformity with federal income tax laws, defines "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income. This bill, for taxable years beginning on or after January 1, 2028, and before January 1, 2033, would exclude from gross income any reparations benefit or payment, as defined, received by a taxpayer during the taxable year. 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 also would include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.
