Existing law, the Corporation Tax Law, imposes taxes based upon gross income, and defines "gross income" as all income from whatever source derived, unless specifically excluded. Existing law allows various credits against the taxes imposed by that law. The Corporation Tax Law conforms to federal law in its treatment of certain exclusions and credits. Existing law provides for certain programs for free legal services for indigent persons. This bill would, for taxable years beginning on or after January 1, 2027, and before January 1, 2032, enact the No Tax Breaks for ICE Contractors Act of 2026, which would deny all tax credits otherwise available under the Corporation Tax Law to any taxpayer that contracts with United States Department of Homeland Security, except as provided. The bill would establish the California Immigrant Resilience Fund in the State Treasury. The bill would require the Franchise Tax Board, in consultation with the Department of Finance, to estimate the amount of additional revenue resulting from the provisions of the bill, notify the Controller of that amount, and require the Controller to transfer that amount to the fund. The bill would make moneys in the fund available to provide immigration-related services, including removal defense, as provided, upon appropriation by the Legislature. 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. This bill would take effect immediately as a tax levy.
This resolution would state, among other things, that the Legislature supports the establishment of a Mexican Consulate in the County of Kern to strengthen the state's relationship with Mexico and empower immigrant communities.
This measure would proclaim the month of March 2026 as Afghan American Heritage Month and recognize Afghan Americans as an essential part of cultural and civic life of this state.
Existing law establishes the Adult Education Program under the administration of the Chancellor of the California Community Colleges and the Superintendent of Public Instruction. Existing law requires the chancellor and the Superintendent, with the advice of the executive director of the State Board of Education, to divide the state into adult education regions and approve one adult education consortium in each of those regions. Existing law requires, on or before February 1 of each fiscal year for which funds are appropriated for the program, the chancellor and the Superintendent to report to the Director of Finance, the Statewide Director of Immigrant Integration, the state board, and the Legislature about the use of specified funds and outcomes for adults statewide and in each adult education region, including, among other things, any recommendations related to delivery of education, immigrant integration, and workforce services for adults. Existing law requires, consistent with that reporting requirement, the chancellor and the Superintendent, with input from the Statewide Director of Immigrant Integration and adult education program providers, to identify common measures for meeting the needs of immigrant and refugee adults seeking integration, as specified. This bill would define immigrant integration for purposes of the program.
Existing law establishes the Division of Labor Standards Enforcement, headed by the Labor Commissioner, within the Department of Industrial Relations, for the purpose of enforcing labor laws. Existing law prescribes the duties and rights of employers and employees relating to specified labor laws, including, among other things, workers' compensation and notice requirements related to inspections conducted by an immigration agency. This bill would establish the Workplace Know Your Rights Act. The bill would require an employer, on or before February 1, 2026, and annually thereafter, to provide a stand-alone written notice to each current employee of specified workers' rights, including, among other things, the categories described above, as well as constitutional rights of an employee when interacting with law enforcement at the workplace, as specified. The bill would also require the employer to provide the written notice to each new employee upon hire and to provide the written notice annually to an employee's authorized representative, if any. This bill would require the Labor Commissioner to develop a template notice that an employer may use to comply with the notice requirement described above. The bill would require the Labor Commissioner to post the template notice on its internet website on or before January 1, 2026, and to post an updated template notice annually thereafter. The bill would also require the Labor Commissioner, on or before July 1, 2026, to develop a video for employees advising them of their rights under the areas described above and to develop a video for employers advising them of their rights and requirements under those areas, as provided. The bill would require the Agricultural Labor Relations Board, the Public Employment Relations Board, and the Attorney General's office to provide specified input for the template notice and the videos. This bill would require an employer, if an employee has designated an emergency contact for this purpose, to notify the designated emergency contact if the employee is arrested or detained on their worksite. If the arrest or detention occurs during work hours, or during the performance of the employee's job duties, but not on the worksite, the bill would require the employer to notify the employee's designated emergency contact only if the employer has actual knowledge of the arrest or detention of the employee. The bill would require an employer to provide an employee the opportunity to name an emergency contact on or before March 30, 2026, for an existing employee, and at the time of hiring for a new employee hired after March 30, 2026. This bill would prohibit an employer from discharging, threatening to discharge, demoting, suspending, or in any manner discriminating or retaliating against an employee for exercising or attempting to exercise their rights under the bill, as provided. This bill would require the Labor Commissioner to enforce the bill, as specified, and would also alternatively authorize enforcement by a public prosecutor. The bill would provide that an employer who violates the bill may be subject to a penalty of up to $500 per employee for each violation, except that the penalty for a violation of the provisions relating to emergency contacts would be an amount up to $500 per employee for each day the violation occurs, up to a maximum of $10,000 per employee.
Existing law, the Child Care and Development Services Act, requires the State Department of Social Services to administer childcare and development programs, including, among others, migrant childcare and development programs. Existing law, for purposes of migrant childcare and development programs, defines a "migrant agricultural worker family" as a family that has earned at least 50% of its total gross income from employment in fishing, agriculture, or agriculturally related work during the 12-month period immediately preceding the date of application for childcare and development services. Existing law requires the children of these families to be enrolled in child development programs on the basis of specified priorities, including priority to children whose families move from place to place. This bill would instead define a "migrant agricultural worker family" as a family with at least one individual who has earned at least 40% of their total gross income from employment in fishing, agriculture, or agriculturally related work during the 12-month period immediately preceding the date of application for childcare and development services. For the purpose of enrollment in migrant child care and development programs, the bill would require the department to ensure that the self certification of income be consistent with other child care and development programs under the act.
