The Personal Income Tax Law allows various credits against the taxes imposed by that law, including certain credits that are allowed in modified conformity to credits allowed by federal income tax laws. Federal income tax laws allow a refundable earned income tax credit (EITC) for certain low-income individuals who have earned income, as specified and who meet certain other requirements. The Personal Income Tax Law, in modified conformity with federal income tax laws, allows an earned income credit against personal income tax, and a payment in excess of that credit amount, to an eligible individual that is equal to that portion of the EITC allowed by federal law as determined by the EITC adjustment factor as set forth in the annual Budget Act which, unless otherwise specified in that act, is 0%. This bill would require the Franchise Tax Board to revise the Form 540 to include specified language relating to claiming the California EITC on the Form 3514 and to revise the Form 540 2EZ to attach the Form 3514. Existing law, the Earned Income Tax Credit Information Act, requires state departments and agencies that serve those who may qualify for the federal EITC and the California EITC to notify their program recipients that they may be eligible for the federal EITC and the California EITC, as provided. Existing law defines "state departments and agencies that serve those who may qualify for the federal EITC and the California EITC" to mean certain programs in the State Department of Education, the Employment Development Department, and the State Department of Health Care Services. This bill would expand the definition of "state departments and agencies that serve those who may qualify for the federal EITC and the California EITC" to include the California Work Opportunity and Responsibility to Kids (CalWORKs) program in the State Department of Social Services and would require those state departments and agencies that serve those who may qualify for the federal EITC and the California EITC to additionally provide the Internet Web site address of the Form 540 2EZ and a physical paper copy of the Form 540 2EZ to those program recipients who may be eligible for the federal EITC and the California EITC.
Sponsored bills
The California Constitution authorizes the Legislature to classify personal property for differential taxation or for exemption by means of a statute approved by a 23 vote of the membership of each house. Pursuant to this constitutional authorization, existing property tax law, for the January 1, 2014, lien date to and including the January 1, 2024, lien date, exempts qualified property, as defined, for use in space flight, as specified. Existing law repeals this exemption as of July 1, 2025. This bill would extend to an unspecified date the operation of the property tax exemption for qualified property used in space flight. By extending the operation of this exemption, 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, 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.
This measure would declare the support of the Legislature for the expansion of sensory-friendly movie screenings and similar programs for people with autism, and would encourage families to attend a sensory-friendly movie screening during April 2018, which is National Autism Awareness Month.
This measure would, among other things, designate the year 2018 as "State of California Year of Commemoration of the Anniversary of the Armenian Genocide of 1915–1923," would designate April 24, 2018, as "State of California Day of Commemoration of the 103rd Anniversary of the Armenian Genocide of 1915–1923," and would call upon the President of the United States and the United States Congress to formally and consistently reaffirm the historical truth that the atrocities committed against the Armenian people constituted genocide.
This measure would proclaim April 16, 2018, as California Holocaust Memorial Day and would urge all Californians to observe this day of remembrance for the victims of the Holocaust in an appropriate manner.
This measure would urge the Congress of the United States to implement revised dam safety and inspection requirements, with specified components, for all federally operated and regulated dams and reservoirs for the purpose of ensuring public safety.
Existing law establishes the California Conservation Corps in the Natural Resources Agency, administered by the Director of the California Conservation Corps. Existing law requires that participants in the corps generally be engaged in certain kinds of projects, including projects that accomplish useful and needed public works projects in urban and rural areas. This bill would specify that those projects include the construction of housing. The bill would require the director to establish a Construction Corps Program to provide corpsmembers with job training in construction-related fields, as specified. The bill would require the director, in developing and administering the program, to partner with local builders, apprenticeship programs, preapprenticeship programs, and community colleges to provide relevant training and experience to corpsmembers. The bill would authorize the director to determine the appropriate location or locations for the program based on factors the director determines are appropriate, including, among other things, the local need for housing or construction workers. Existing law authorizes the director to execute contracts with any person, natural or corporate, for the purpose of implementing the objectives of the corps, as specified. This bill would authorize the director to also execute agreements for the same purposes.
The Political Reform Act of 1974 establishes certain limits on the amount of contributions that a person or group can make to a candidate for elective state office, or to a committee. Existing law prohibits a person from making a contribution to a committee or candidate that is earmarked unless the contribution is disclosed in compliance with the requirements for contributions made by an intermediary. Dues, assessments, fees, and similar payments made to a membership organization or its sponsored committee in an amount less than $500 per calendar year from a single source for the purpose of making contributions or expenditures are not considered earmarked. This bill would reduce this exception for payments to a membership organization or its sponsored committee to $100. Existing law makes a knowing or willful violation of the Political Reform Act of 1974 a misdemeanor and subjects offenders to criminal penalties. By expanding the scope of an existing 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. The Political Reform Act of 1974, an initiative measure, provides that the Legislature may amend the act to further the act's purposes upon a 23 vote of each house of the Legislature and compliance with specified procedural requirements. This bill would declare that it furthers the purposes of the act.
Existing law requires a vote by mail voter to return his or her voted vote by mail ballot (1) by mail or in person to the elections official, (2) in person to a member of a precinct board at a polling place or vote center, or (3) to a vote by mail ballot dropoff location, as specified. Existing law permits a vote by mail voter who is unable to return his or her ballot to designate another person to return the ballot. This bill would require the designated person to offer to give a receipt to the voter when the designated person receives the ballot, and to provide a receipt to the voter upon request. The bill would require the Secretary of State to prescribe a form for that receipt, and would specify the information to be included on the receipt.
The California Constitution enables electors to initiate a recall of state officers by gathering sufficient signatures within a 160-day period. Existing law requires the Secretary of State to notify a county elections official that a petition received a sufficient number of signatures to initiate a recall election. After this notice has been provided, existing law provides for a period of 30 business days in which voters who signed the petition may withdraw their signatures. Existing law requires local elections officials to submit signatures gathered by proponents of a recall to the Secretary of State at least every 30 days, and it also requires the examination and verification of each signature filed. Under existing law, if a sufficient number of signatures are submitted to initiate a recall election, the Department of Finance, in consultation with the affected election officials and the Secretary of State, is required to estimate the costs of the recall election, as specified. Existing law also requires the Joint Legislative Budget Committee to review and comment on the estimate. This bill would remove the provisions requiring the examination and verification of each signature filed and would instead provide for signatures to be verified according to specified procedures, including the use of a random sampling technique. The bill would also remove the obligations on the Department of Finance and the Joint Legislative Budget Committee with respect to estimating the costs of the recall election.