Asm. Carlos Villapudua

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, 2014, and before January 1, 2026, a credit to a qualified taxpayer that hires a qualified full-time employee within a designated census tract or economic development area and that receives a tentative credit reservation for that qualified full-time employee. For the purposes of that credit, a qualified full-time employee is defined as an individual who meets certain requirements and satisfies at least one of two specified conditions relating to the number of hours the employee works and is paid. For purposes of that credit, certain employers that are primarily engaged in certain services, including food services, are excluded from claiming the credit. For purposes of that credit, existing law defines qualified wages for areas in and outside of a designated pilot area and provides areas that may be designated as a designated pilot area are limited to areas within a designated census tract or an economic development area with average wages less than the statewide average wages, as described, and areas within a designated census tract or an economic development area based on high poverty or high unemployment. Existing law requires the Franchise Tax Board to determine the aggregate tentative reservation amount and the aggregate small business tentative reservation amount for a calendar year. This bill would make various changes to the above-described credit, including expanding the definition of qualified taxpayer by permitting a taxpayer that is primarily engaged in certain services, including food services, to claim the credit. For purposes of meeting the definition of qualified full-time employee, the bill would permit, for these qualified taxpayers, an employee to be paid qualified wages by the qualified taxpayer for services not less than an average of 30 or 25 hours per week, depending on the type of service the employee provides. The bill would specify additional conditions an employee is required to satisfy to be considered a qualified full-time employee. The bill would also, among other things, define "high unemployment" for purposes of designated pilot areas and amend the wage requirements for qualified wages. The bill would apply these changes for taxable years beginning on or after January 1, 2023. The bill also makes clarifying and other nonsubstantive changes. 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 measure would proclaim March 7, 2022, to March 11, 2022, inclusive, as School Breakfast Week and would recognize the importance of school nutrition programs and school nutrition staff in addressing the needs of the state's pupils.

This measure would proclaim the week of March 6, 2022, to March 12, 2022, inclusive, as Women in Construction Week.

This measure would proclaim March 2022 as Visual and Performing Arts Education Month and urge all residents to become interested in and give full support to quality visual and performing arts education programs for children and youth.

Existing law establishes the California Interagency Council on Homelessness to oversee the implementation of Housing First guidelines and regulations, and, among other things, identify resources, benefits, and services that can be accessed to prevent and end homelessness in California. Existing law requires a state agency or department that funds, implements, or administers a state program that provides housing or housing-related services to people experiencing homelessness or at risk of homelessness to revise or adopt guidelines and regulations to include enumerated Housing First policies. Existing law specifies the core components of Housing First, including prohibiting the use of alcohol or drugs, in and of itself, without other lease violations, from constituting a reason for eviction. This bill would provide an exception to that prohibition, to allow a housing provider to adopt a written policy prohibiting the use of alcohol or drugs and authorizing a tenant's eviction based upon more than one violation of the policy when children are housed in the same location, and a court order prohibits use of alcohol or drugs by the tenant to promote substance abuse recovery as a condition for reunification of tenant with their child.

This measure would recognize February 2022 as Black History Month, urge all citizens to join in celebrating the accomplishments of African Americans during Black History Month, and encourage the people of California to recognize the many talents of African Americans and the achievements and contributions they make to their communities to create equity and equality for education, economics, and social justice. The measure would also recognize the significance in protecting citizens' right to vote and remedying racial discrimination in voting.

This measure would proclaim February 24, 2022, as Introduce a Girl to Engineering Day.

This measure would recognize the week of February 20, 2022, to February 26, 2022, as Engineers Week.

This measure would commemorate the 50th anniversary of the University of California Student Association as a contributor to the accessibility, affordability, and quality of postsecondary education, and as an influential voice of University of California students. The measure would recognize the continued need to protect and expand student representation by recognizing February 11, 2022, as "Student Representation Day."