The Personal Income Tax Law imposes a tax on individual taxpayers measured by the taxpayer's taxable income for the taxable year, but excludes certain items of income from the computation of tax, including an exclusion for combat-related special compensation. This bill, for taxable years beginning on or after January 1, 2023, and before January 1, 2033, would exclude from gross income retirement pay received by a taxpayer from the federal government for service performed in the uniformed services, as defined, during the taxable year. The bill, for taxable years beginning on or after January 1, 2023, and before January 1, 2023, would also exclude from gross income annuity payments received by a qualified taxpayer, as defined, pursuant to a United States Department of Defense Survivor Benefit Plan during the taxable year. The bill would make related findings and declarations. 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. The bill would require the Franchise Tax Board and the Department of Veterans Affairs to provide any data requested by the Legislative Analyst to write the report, and would make taxpayer information received by the Legislative Analyst subject to limitation on the collection and use of that information. By expanding the scope of a crime, this 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. This bill would take effect immediately as a tax levy.
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The Williamson Act, also known as the California Land Conservation Act of 1965, authorizes a city or county to enter into contracts with owners of land devoted to agricultural use, whereby the owners agree to continue using the property for that purpose, and the city or county agrees to value the land accordingly for purposes of property taxation. Existing law sets forth procedures for reimbursing cities and counties for property tax revenues not received as a result of these contracts and continuously appropriates General Fund moneys for that purpose. This bill, for the 2022–23 fiscal year, would appropriate an additional $40,000,000 from the General Fund to the Controller to make subvention payments to counties, as provided, in proportion to the losses incurred by those counties by reason of the reduction of assessed property taxes. The bill would make various findings in this regard.
Existing law establishes the Employment Development Department and vests the department with various duties. Existing law establishes the Director of Employment Development as the executive officer of the department. Existing law provides for the payment of unemployment compensation benefits to eligible persons who are unemployed through no fault of their own through a federal-state unemployment insurance program administered by the department. Existing law requires the department to make various types of information available on its internet website, including information about overpayments and information for victims of identity theft who receive incorrect tax forms. This bill would require the director, beginning on July 1, 2023, to make certain information about timeframes for processing unemployment compensation benefit applications available on the department's internet website, including the current average timeframe for issuing a first payment when the department does not request additional or clarifying information, and for making a final determination of eligibility for benefits, as specified. The bill would also require the director to update the required information every 2 weeks and to display on the department's internet website graphical representations of certain data. The bill would further require the director to provide the web address where this information may be found to claimants, as specified.
Existing property tax law, pursuant to the authorization of the California Constitution, provides a disabled veteran's property tax exemption for 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 is blind in both eyes, has lost the use of 2 or more limbs, or is totally disabled as a result of injury or disease incurred in military service, or if the veteran has, as a result of a service-connected injury or disease, died while on active duty in military service. 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, for lien dates occurring on and after the effective date of the bill and before January 1, 2033, would increase these exemption amounts to $200,000, or $300,000 if the household income of the claimant does not exceed $40,000, as adjusted for inflation. 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 apply those requirements to the bill and would require the State Board of Equalization to submit, no later than July 1, 2024, and each July 1 thereafter until July 1, 2033, a report containing specified information regarding the exemption, as described. 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.
This measure would respectfully memorialize the President of the United States and the Congress of the United States to take action to restore honor to Bernard B. James, and to take the necessary actions to ensure the treatment of Bernard B. James is rectified by a full exoneration, including having the military record of Bernard B. James cleared of any court judgment and less-than-honorable discharge.
This measure would designate a specified portion of Interstate Highway Route 405 in the County of Los Angeles as the Officer Tommy Scott Memorial Highway. The measure would request that the Department of Transportation determine the cost of appropriate signs showing this special designation and, upon receiving donations from nonstate sources covering that cost, erect those signs.
This measure would declare March 13, 2022, to April 15, 2022, as Deaf History Month.
This measure would proclaim the month of April 2022 as Black April Memorial Month.