Asm. Phillip Chen

The Personal Income Tax Law allows various credits against the taxes imposed by that law. This bill would allow a credit against those taxes for each taxable year beginning on or after January 1, 2025, and before January 1, 2030, to a qualified taxpayer, as defined, in an amount equal to 40% of the taxpayer's qualified expenses, as defined, not to exceed $400 per taxable year, or $2,000 cumulatively. Existing law requires any bill authorizing a new tax credit to contain, among other things, specific goals, purposes, and objectives that the tax credit will achieve, detailed performance indicators, and data collection requirements. The bill would also include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.

The California Global Warming Solutions Act of 2006 establishes the State Air Resources Board as the state agency responsible for monitoring and regulating sources emitting greenhouse gases. The act requires the state board to approve a statewide greenhouse gas emissions limit equivalent to the statewide greenhouse gas emissions level in 1990 and to ensure the statewide greenhouse gas emissions are reduced to at least 40% below the statewide greenhouse gas emissions limit by 2030. The act authorizes the state board to include the use of market-based compliance mechanisms in its regulation of greenhouse gas emissions. This bill would specify that transportation fuels are not subject to regulations implementing a market-based compliance mechanism for greenhouse gas emissions. Existing law authorizes the state board to adopt and implement motor vehicle fuel specifications for the control of air contaminants and sources of air pollution. Existing law authorizes the state board to grant variances from the gasoline specifications, as provided. This bill would require the state board to grant variances from gasoline specifications, including for gasoline imported from outside the state, whenever a refinery outage or other supply interruption would result in substantial short-term price increases, as specified. Existing law requires the state board to establish, by regulation, maximum standards for volatility of gasoline, as provided. Pursuant to these authorities, the state board has adopted the California Reformulated Gasoline regulations, which include regulations establishing the maximum Reid vapor pressure of gasoline for various regions of the state at specified time periods. This bill would require the state board to waive the Reid vapor pressure requirement on summer-blend gasoline under the California Reformulated Gasoline regulations and to allow for the early transition to winter-blend gasoline if the state board determines that the gasoline market is experiencing a sudden and unusual increase in gasoline prices.

The California Environmental Quality Act (CEQA) requires a lead agency, as defined, to prepare, or cause to be prepared, and certify the completion of an environmental impact report (EIR) on a project that it proposes to carry out or approve that may have a significant effect on the environment or to adopt a negative declaration if it finds that the project will not have that effect. CEQA also requires a lead agency to prepare a mitigated negative declaration for a project that may have a significant effect on the environment if revisions in the project would avoid or mitigate that effect and there is no substantial evidence that the project, as revised, would have a significant effect on the environment. CEQA authorizes the Governor to certify certain projects, including energy infrastructure projects, as defined, that meet specified requirements, including a requirement that the applicant agrees to pay the costs of preparing the record of proceedings for the project concurrent with review and consideration of the project, as specified, for streamlining benefits related to CEQA, such as the requirement that judicial actions challenging the certification of an EIR and the granting of approval by a lead agency for certified projects, including any potential appeals to the court of appeal or the Supreme Court, be resolved, to the extent feasible, within 270 days after the filing of the certified record of proceedings with the court. CEQA provides that the certification is no longer valid if the lead agency fails to approve the certified project before January 1, 2033. This bill would revise the definition of "energy infrastructure projects" to include projects that increase the storage of petroleum products at a refinery meeting certain requirements. Because the bill would impose additional duties on lead agencies in conducting the environmental review of petroleum storage projects that are certified by the Governor, including the concurrent preparation of the record of proceedings, 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 California Global Warming Solutions Act of 2006 designates the State Air Resources Board as the state agency charged with monitoring and regulating sources of emissions of greenhouse gases. The act authorizes the state board to include in its regulation of those emissions the use of market-based compliance mechanisms. Existing law requires all moneys, except for fines and penalties, collected by the state board from the auction or sale of allowances as part of a market-based compliance mechanism to be deposited in the Greenhouse Gas Reduction Fund. Existing law continuously appropriates 25% of the annual proceeds of the fund to the High-Speed Rail Authority for certain purposes. This bill would require the Controller to transfer the sum of $3,000,000,000, from the unencumbered moneys appropriated to the authority before January 1, 2025, from the Greenhouse Gas Reduction Fund to the General Fund. The bill would specify that the transferred moneys, upon appropriation, are available to provide the owner of every gasoline-powered passenger vehicle, as defined, registered in the state with a $100 rebate to offset California's high gasoline prices.

The Petroleum Industry Information Reporting Act of 1980 requires operators of refineries in the state that produce gasoline meeting California specifications, within 30 days of the end of each calendar month, to submit a report to the State Energy Resources Conservation and Development Commission that contains certain information regarding its refining activities related to the production of gasoline that month. Existing law requires the commission to post, among other things, the reported data, in aggregate, on its internet website within 45 calendar days of the end of each calendar month. This bill would additionally require the commission to post, and regularly update, a dashboard on its internet website that includes the difference in average gasoline prices in California compared to national average gasoline prices, California-specific taxes, fees, regulations, and policies that directly or indirectly contribute to higher gasoline prices within the state and their individual contribution to the difference in average gasoline prices, and any substantiated evidence of price gouging or other anticompetitive behavior within the petroleum industry and its contribution to the difference in average gasoline prices, as specified.

The California Global Warming Solutions Act of 2006 establishes the State Air Resources Board as the state agency responsible for monitoring and regulating sources emitting greenhouse gases. The act requires the state board to adopt rules and regulations to achieve the maximum technologically feasible and cost-effective greenhouse gas emissions reductions to ensure that the statewide greenhouse gas emissions are reduced to at least 40% below the statewide greenhouse gas emissions limit, as defined, no later than December 31, 2030. Pursuant to the act, the state board has adopted the Low-Carbon Low Carbon Fuel Standard regulations. This bill would prohibit the state board from amending the Low-Carbon Low Carbon Fuel Standard regulations prior to January 1, 2026.

Existing law requires property taxes to be refunded to the taxpayer or last recorded owner under specified circumstances, as provided, and requires that a refund only be made pursuant to a claim for refund, except as provided. This bill would require the county auditor, if the cancellation of taxes will result in a refund, to either process the refund to the payer of the tax or notify the payer in writing of the requirements for obtaining a refund, as specified. The bill would require that a claim for a refund under this provision be deemed timely filed if it is filed within 60 days of the notice, as specified. This bill would also authorize an order for refund of taxes or assessments to be paid to the assessee of a property, as specified, without a claim for refund filed, if certain conditions are met, including, among other requirements, that the amount of the refund is less than $10,000. By placing new duties upon county auditors, this bill would impose a state-mandated local program. Existing property tax law authorizes refund of taxes or assessments as a result of a reduction in the value of taxable property or specified corrections to be paid to the latest recorded owner of that property as shown on the tax roll, as specified, if there has been no transfer of the property during or since the fiscal year for which the taxes subject to refund were levied and the amount of the refund is less than $5,000. Under existing law, if the county adopts a resolution or ordinance approving this provision, an order for refund of taxes or assessments is authorized to be paid to the assessee of that property, as specified, without a claim for refund filed, if there has been no transfer of the property during or since the fiscal year for which the taxes subject to refund were levied and the amount of the refund is less than $5,000. This bill would revise the above-described conditions to instead include that the amount of the refund is less than $10,000. The California Constitution authorizes, and existing property tax law establishes, a veterans' exemption for a disabled veteran in the amount of $100,000 or $150,000 for the principal place of residence of a veteran or a veteran's spouse, including an unmarried surviving spouse, if the veteran, because of an injury incurred in military service, is blind in both eyes, has lost the use of 2 or more limbs, or is totally disabled, as those terms are defined, 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 requires the payment of interest on property tax refunds at the greater of 3% per annum or the county pool apportioned rate. Existing law requires the computation of interest to terminate as of a date within 30 days of the date of mailing or personal delivery of the refund payment. This bill would authorize the county auditor to send notice of the refund to the taxpayer, as specified, whenever there is a refund due and a claim for refund is required under these provisions. This bill would authorize an order for refund of taxes or assessments to be paid to a disabled veteran or veteran's surviving spouse, without a claim for refund filed, if the refund is due to the disabled veterans' exemption. 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 prohibits the production, development, duplication, distribution, or possession, as specified, of matter, in specified formats, that depicts a person under 18 years of age engaging in or simulating sexual conduct, as defined. Existing law separately prohibits this conduct where it is done for consideration or where such matter is shared with a minor. Existing law provides an enhanced punishment when these offenses are committed using government property. This bill would expand the scope of certain of these provisions to include matter that is digitally altered or generated by the use of artificial intelligence, as such matter is defined. 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. This bill would become operative only if SB 1381 of the 2023–24 Regular Session is enacted and takes effect on or before January 1, 2025.

Existing law establishes the California Community Colleges under the administration of the Board of Governors of the California Community Colleges, the California State University under the administration of the Trustees of the California State University, and the University of California under the administration of the Regents of the University of California as the 3 segments of public postsecondary education in the state. Existing law requires the office of the Chancellor of the California State University and the office of the Chancellor of the California Community Colleges, and requests the office of the President of the University of California, to require each of their respective campuses that provide campus-owned, campus-operated, or campus-affiliated student housing to collect and post on its external and internal internet websites, data on student housing, as specified. This bill would require the office of the Chancellor of the California State University and the office of the Chancellor of the California Community Colleges, and request the office of the President of the University of California, to require each of their respective campuses that provide campus-owned, campus-operated, or campus-affiliated student housing to include additional information regarding students who are veterans, as defined, in the above-described data on student housing. To the extent the bill imposes additional duties on community college districts, the 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 classifies certain criminal offenses as a "violent felony" for the purposes of various provisions of the Penal Code, including sentencing enhancements for prior convictions, as well as numerous other provisions. Existing law includes among the list of violent felonies rape accomplished against a person's will by means of force, violence, duress, menace, or fear, or rape accomplished against the victim's will by threat of violent retaliation, but does not include rape of a person unable to give consent due to disability, intoxication, or unconsciousness, rape under false pretenses, or rape accomplished by threat of incarceration, arrest, or deportation. This bill would also include the rape of an intoxicated person wherein the defendant drugged the victim, as specified, in the list of violent felonies. By expanding the scope of an enhancement, 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.