This measure would proclaim March 20, 2022, to March 26, 2022, as California Down Syndrome Awareness Week and March 21, 2022, as California Down Syndrome Day, and would encourage all Californians to support and participate in related activities.
This measure would, among other things, designate March 2022 as Irish American Heritage Month in honor of the multitude of contributions that Irish Americans have made to the country and state.
This measure would celebrate Monday, March 21, 2022, as the beginning of the Persian New Year and extend best wishes for a peaceful and prosperous Nowrūz to all Californians.
This measure would resolve that the Legislature is proud to join the Girl Scouts of the USA in recognizing their 110th Anniversary.
This measure would proclaim March 31, 2022, as Transgender Day of Visibility.
Existing law, the Personal Income Tax Law and Corporation Tax Law, in modified conformity with federal income tax laws, generally allows various deductions in computing the income that is subject to taxes imposed by those laws, including a deduction for a net operating loss, as specified. Existing law suspends the deduction for a net operating loss, as specified, for taxable years beginning on or after January 1, 2020, and before January 1, 2022. 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, for taxable years beginning on or after January 1, 2023, authorize a net operating loss carryback, as described, for a net operating loss or carryover of net operating loss for which a deduction was suspended as described above for a qualified taxpayer. The bill would define a "qualified taxpayer" as a taxpayer that owned or operated a business in the state and that completed a specified substantial sale of fixed assets or other property held or used in the regular course of their trade or business during the taxable year beginning on or after January 1, 2020, but before January 1, 2022. The bill would repeal those provisions on December 1, 2025. The bill also would include additional information required for any bill authorizing a new tax expenditure. This bill would also make findings and declarations related to a gift of public funds.
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.
