The Personal Income Tax Law, in modified conformity with federal law, generally defines "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income for purposes of computing tax liability. 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, for taxable years beginning on or after January 1, 2022, and before January 1, 2027, would provide an exclusion from gross income for survivor benefits or payments, not to exceed $20,000 per taxable year, received on or after January 1, 2021, and before January 1, 2027, under the federal Survivor Benefit Plan. The bill would require the Franchise Tax Board to submit, on or before June 15, 2025, a report to the Legislature on the income brackets of taxpayers who claimed this exclusion, and would provide findings and declarations relating to the goals, purposes, and objectives of this exclusion. This bill would take effect immediately as a tax levy.
Sponsored bills
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 sets wage, hour, meal break requirements, and other working conditions for employees and requires an employer to pay overtime wages as specified to an employee who works in excess of a workday or workweek, as defined, and imposes criminal penalties for the violation of these requirements. The Phase-In Overtime for Agricultural Workers Act of 2016 establishes a schedule that phases in overtime wage requirements from 2019 to 2025, inclusive, for persons employed in an agricultural occupation, as defined. This bill would amend the act to exempt certain employees of a registered commercial beekeeper, as defined, from these overtime wage requirements for agricultural workers.
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."
This resolution would recognize February 4, 2022, as Sri Lankan Independence Day, and urge all Californians to join in celebrating Sri Lanka's independence.
This measure would declare February 4, 2022, as Wear Read Day in California and would declare February 2022 as American Heart Month.