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.
The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including numerous motion picture credits. This bill, for taxable years beginning on or after January 1, 2027, and before January 1, 2032, would allow a credit against the taxes imposed by those laws to a qualified taxpayer that produces qualified commercials, as defined, in the state in an amount equal to 20% or 30% of the qualified production costs in excess of $500,000 that are attributable to the production of a qualified commercial, as specified. The bill would exclude any commercial that is created entirely by generative artificial intelligence, as specified, or that utilizes generative artificial intelligence or autonomous vehicles in a manner that replaces the job functions customarily performed by a human worker in the production. The bill would require the qualified commercial to adhere to specified labor standards. The bill would require the California Film Commission to establish an application process and allocate the credits on or after July 1 each year, in accordance with certain requirements. The bill would limit the aggregate amount of credits that may be allocated for a fiscal year under these provisions to $15,000,000. The bill would require specified certifications under penalty of perjury. By expanding the scope of a crime, this bill would impose a state-mandated local program. 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 include additional information required for any bill authorizing a new tax expenditure. 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 establishes the Department of Housing and Community Development and requires it to administer various programs intended to promote the development of housing, as specified, pursuant to which the department provides 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 sets forth various general powers of the department in implementing these programs, including authorizing the department to enter into long-term contracts or agreements of up to 30 years for the purpose of servicing loans or grants or enforcing regulatory agreements or other security documents. This bill would permit the department to waive payment of residual receipts or minimum annual loan payments used to cover the cost of project monitoring required under a department regulatory agreement, based on the assessment by the department's actual cost in combination with a project's ability to pay.
The Personal Income Tax Law, in 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, including, for taxable years beginning on or after January 1, 2025, and before January 1, 2030, an exclusion from gross income for retirement pay received by a qualified taxpayer, as defined, during the taxable year, not to exceed $20,000, from the federal government for service performed in the uniformed services, as defined, and an exclusion for income annuity payments received by a qualified taxpayer, as defined, not to exceed $20,000, pursuant to a United States Department of Defense Survivor Benefit Plan, as specified. Existing law defines "qualified taxpayer" for the purpose of these exclusions to mean taxpayers that satisfy specified income limitations. This bill would amend the above-described exclusions to annually adjust the income limitations for taxpayers for inflation, as provided, and to increase the limitation on income eligible for exclusion to $40,000. The bill would also extend the exclusions until taxable years beginning before January 1, 2037. 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 also would include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.
Existing law establishes the State Department of Education in state government, and vests the department with specified powers and duties relating to the state's public school system. Existing law declares the policy of the state to ensure that all local educational agencies work to reduce violence, improve pupil safety at schools, and improve the connections between pupils and supportive adults, schools, and communities. This bill would require the department, in consultation with the Office of Emergency Services, to establish and administer the Violence Prevention, Pupil Wellness, and School Safety Grant Program to, upon appropriation by the Legislature, award grants to eligible school districts, county offices of education, or charter schools for evidence-based violence prevention, pupil wellness, and public safety initiatives, as specified. The bill would require the department to consult with representatives of the office, local educational agencies, county behavioral health departments, community-based organizations, and public safety agencies when it develops guidelines for the program. The bill would require each grant recipient to submit findings to the department on the effectiveness of its activities funded by the grant and would require the department to use those findings to prepare and submit a report to the Legislature on or before January 1, 2029, evaluating the effectiveness of the grant program and providing recommendations regarding violence prevention, pupil wellness, school safety, and behavioral health investments.
Existing property tax law provides, pursuant to a requirement of the California Constitution, that the property tax base year value of real property that is substantially damaged or destroyed by a disaster, as declared by the Governor, may be transferred to a comparable property located within the same county that is acquired or newly constructed, or to replacement property reconstructed on the site of the damaged or destroyed property, within 5 years after the disaster as a replacement property. This bill would authorize the county board of supervisors of any county proclaimed by the Governor to be in a state of emergency, or otherwise determined or declared by the Governor to be in a state of disaster, on or after January 1, 2026, but before January 1, 2031, to extend both of the above-described time periods to transfer by up to 3 years. The bill would apply to the determination of base year values for lien dates occurring on or after January 1, 2026, and before January 1, 2034. 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, the Planning and Zoning Law, requires each county and each city to adopt a comprehensive, long-term general plan for the physical development of the county or city, and specified land outside its boundaries, that includes, among other specified mandatory elements, a housing element. That law requires the Department of Housing and Community Development, in consultation with each council of governments, to determine the existing and projected need for housing in each region and further requires the appropriate council of governments, or the department for cities and counties without a council of governments, to adopt a final regional housing need plan that allocates a share of the regional housing need to each city, county, or city and county, as provided. Existing law establishes the Local Government Planning Support Grants Program, administered by the department, for the purpose of providing regions and jurisdictions with one-time funding, including grants for planning activities to enable jurisdictions to meet the sixth cycle of the regional housing need assessment, as provided. This bill would establish the Regional Early Action Planning Fund in the State Treasury for the purpose of providing councils of governments, regional entities, and jurisdictions with one-time funding, including grants for planning activities, to enable those entities to meet the 7th and subsequent cycles of the regional housing need assessment. The bill would require the department to allocate funds, upon appropriation by the Legislature, from the Regional Early Action Planning Fund to each council of governments or regional entity responsible for allocating regional housing need that applies and qualifies for those moneys, as specified. The bill would authorize a council of governments or regional entity to expend funds awarded for certain purposes, including for activities that support the development, improvement, or implementation of the methodology for the 7th and subsequent regional housing needs assessment cycles, and for providing jurisdictions with technical assistance, planning, temporary staffing, or consultant needs associated with updating local planning and zoning documents, as provided. The bill would require a jurisdiction that receives a suballocation of funds to only use that suballocation for housing-related planning activities, as provided. The bill would authorize the department to monitor expenditures and activities of an applicant, as the department deems necessary, to ensure compliance with program requirements. The bill would require each recipient of funds under the program to expend those funds no later than 3 years from the date of award of those funds, subject to an extension by the department. Existing law, the Administrative Procedure Act, sets forth the requirements for the adoption, publication, review, and implementation of regulations, including emergency regulations, by state agencies. This bill would require the department, in collaboration with stakeholders, to adopt emergency regulations to implement the above-described provisions. The bill would also make those emergency regulations effective until nonemergency regulations implementing the above-described provisions become effective.
The California Constitution provides that all property is taxable and requires that it be assessed at the same percentage of fair market value, unless otherwise provided by the California Constitution or federal law. The California Constitution and existing property tax law provide various exemptions from taxation, including, among others, a disabled veterans' exemption. Under existing law, the disabled veterans' exemption exempts from taxation part of the full value of property that constitutes the principal place of residence of a veteran, the veteran's spouse, or the veteran and veteran's spouse jointly, and the unmarried surviving spouse of a veteran, as provided, if the veteran incurred specified injuries or died while on active duty in military service, as described. Existing law exempts that part of the full value of the residence that does not exceed $100,000, or $150,000 if the household income of the claimant does not exceed $40,000, as adjusted for inflation, as specified. This bill would, until January 1, 2037, exclude service-connected disability payments from the definition of "household income" for purposes of the disabled veterans' exemption. The bill would also correct an erroneous cross-reference in the above-described provisions. By imposing additional duties on local tax officials, the bill would impose a state-mandated local program. 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 include additional information required for any bill authorizing a new tax expenditure. 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.
The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws. Existing law, the Sales and Use Tax Law, imposes 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 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 imposes or dedicates certain state sales and use tax rates for local funding, including through the Local Revenue Fund 2011. Existing law provides various exemptions from the taxes imposed by the Sales and Use Tax Law, including, until July 1, 2030, a partial exemption for the sale of, and the storage, use, or other consumption of, qualified tangible personal property, as defined, purchased by a qualified person, as defined, for purchases not exceeding $200,000,000, primarily used for specified purposes, including manufacturing, recycling, and research and development. Existing sales and use tax law provides that the Bradley-Burns Uniform Local Sales and Use Tax Law, the Transactions and Use Tax Law, and those laws imposing certain sales and use tax rates for local funding do not apply to the above-described exemption, thereby subjecting the sale, or the storage, use, or other consumption in this state, of tangible personal property, otherwise exempt from taxation under these provisions, to local sales and use taxes, transactions and use taxes, and state sales and use taxes imposed for local funding. This bill would, for taxable years beginning on or after January 1, 2026, and before January 1, 2031, allow a credit against the taxes imposed by the Personal Income Tax Law and the Corporation Tax Law to a taxpayer in an amount equal to the amount of sales tax reimbursement paid by the taxpayer to a retailer for the purchase of tangible personal property sold at retail in this state, or the amount of use tax paid by the taxpayer on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer, that would have been exempt from taxation pursuant to the above-described exemption, but for the application of local sales and use taxes and transactions and use taxes, or the imposition of certain sales and use tax rates for local funding, as specified. The bill would authorize the California Department of Tax and Fee Administration to provide specified information to the Franchise Tax Board to assist in the administration of the credit, and would apply existing restrictions to the sharing of that information, the violation of which is a crime. By expanding the scope of a crime, this bill would impose a state-mandated local program. This bill would require, on or before May 14, 2026, and annually thereafter, the Department of Finance to provide to the legislative budget committees an estimate of the amount of revenue that would not be realized if the credits described above were allowed for that taxable year and would provide that those credits are allowed only for taxable years for which the Legislature appropriates money in the Budget Act for the administration of those credits. 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 also would include additional information required for any bill authorizing a new tax expenditure. 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.
