The Personal Income Tax Law, beginning on or after January 1, 2015, in modified conformity with federal income tax laws, allows an earned income tax credit against personal income tax and a payment from the Tax Relief and Refund Account for an allowable credit in excess of tax liability, to an eligible individual that is equal to that portion of the earned income tax credit allowed by federal law as determined by the earned income tax credit adjustment factor, as specified. An "eligible individual" is defined to include specified individuals, and provides that, if a person does not have a qualifying child, he or she must be between 25 and 65 years of age at the end of the taxable year. Additionally existing law, in conformity with federal income tax laws, requires the taxpayer and the qualifying child to have a social security number to be eligible for the credit. This bill, for each taxable year beginning on or after January 1, 2019, would revise the age requirement for the definition of an "eligible individual," with regard to persons who do not have a qualifying child, to require solely that the person must have attained 18 years of age. The bill, for each taxable year beginning on or after January 1, 2019, would require the taxpayer and the qualifying child to have a social security number or a federal individual taxpayer identification number in order to be eligible for the earned income tax credit. Existing law establishes the continuously appropriated Tax Relief and Refund Account and provides that payments required to be made to taxpayers or other persons from the Personal Income Tax Fund are to be paid from that account, including any amount to be paid as an earned income tax credit in excess of any tax liabilities. This bill, for each taxable year beginning on or after January 1, 2019, would authorize new payments from that account, upon appropriation by the Legislature, for additional amounts in excess of personal income tax liabilities. This bill would take effect immediately as a tax levy.
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Existing law, the Personal Income Tax law, allows various credits against the taxes imposed by that law. This bill would allow a credit against that tax for each taxable year beginning on or after January 1, 2019, and before January 1, 2020, in an amount equal to 50% of the amount paid or incurred, not to exceed $1,000, for losses sustained by a taxpayer and not compensated for by insurance or otherwise that occurred in a qualified disaster area, as defined. This bill would take effect immediately as a tax levy.
Existing law requires the State Department of Social Services to establish a trustline registry for trustline providers who meet prescribed requirements after submitting an application to the department and undergoing a criminal background check, as specified. Existing law defines a trustline provider as a person 18 years of age or older who provides child care, supervision, or in-home educational or counseling services, and who is not required to be licensed as a child day care facility. Existing law requires the California Child Care Resource and Referral Network to establish and maintain a toll-free line to allow parents, employment agencies, child care referral groups and registries, alternative payment programs, and others to determine if a provider is a trustline applicant or a registered trustline child care provider. This bill would require the department to, on or before July 1, 2019, create and make operative a Web-based application process for submitting completed trustline applications to the department, as specified, and to make the Web-based application available to county welfare departments, local child care resource and referral agencies, and employment agencies, among others. The bill would also require the department to, on or before July 1, 2019, include on its Internet Web site information from the trustline registry, so that consumers may search for and obtain the status of trustline applicants and registered trustline child care providers. The bill would require the Internet Web site to enable consumers to obtain an applicant's status by providing the first and last name, and a specified identification number or applicant number of the trustline applicant or registered trustline child care provider. The bill would require the department to, on or before July 1, 2019, provide consumers with the ability to save in an electronic format, or to print out a document of, the Internet Web site search results for any trustline applicant or registered trustline child care provider, which shall include specified information, including, the department logo, the first and last name of the applicant or provider, his or her status, and the applicant number. Existing law requires the department to provide the California Child Care Resource and Referral Network with a continually updated record of the trustline applicants, trustline applicants that the department denied, the registered trustline child care providers, and providers whose registration that the department revoked. Existing law provides that a trustline provider's registration is considered forfeited under specified conditions, including if the trustline provider fails to maintain a current mailing address with the department. This bill would require the department to provide the California Child Care Resource and Referral Network with the above-mentioned updated record, at a minimum, on each business day. The bill would also require a trustline provider to maintain a current mailing address with the department and would authorize the department to forfeit a trustline provider's registration for failing to comply with this requirement.
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.
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 recognize September 20, 2018, and every year on that date thereafter, as California Surfing Day to celebrate the California surfing lifestyle, would commend all those who honor the history, culture, and future of surfing, as well as the sport of surfing and the protection of our beach and ocean environments, would express support for future surfers and encourage potential surfing Olympians to work diligently, and would encourage all Californians to enjoy California Surfing Day.
(1) Existing law requires the State Air Resources Board, no later than January 1, 2018, to approve and begin implementing a comprehensive short-lived climate pollutant strategy to reduce statewide emissions of specified pollutants, including reducing methane emissions by 40% below 2013 levels by 2030. Existing law requires methane emissions reduction goals to include specified targets for reducing organic waste in landfills. Existing law requires the Department of Resources Recycling and Recovery, in consultation with the state board, to adopt regulations that achieve the specified targets for reducing organic waste in landfills. This bill would require the department, in adopting those regulations, to conduct at least one public workshop to discuss funding strategies for new and expanded organic waste reduction infrastructure, including, but not limited to, existing public and private funding models and opportunities for new statewide funding sources. (2) The California Integrated Waste Management Act of 1989, which is administered by the Department of Resources Recycling and Recovery, generally regulates the management and recycling of solid waste. The act requires the operator of a disposal facility to pay to the State Board of Equalization a fee based on the amount of all solid waste disposed of at each disposal site. The act requires the department to establish the amount of the fee, as specified, and limits the fee to a maximum of $1.40 per ton. Existing law requires the moneys collected from the fee to be deposited in the Integrated Waste Management Account and requires the moneys in the account to be used by the department, upon appropriation, for specified purposes, including, among others, the administration and implementation of the act. This bill would require the department to use the moneys in the account also to maintain a prudent reserve for the administration and implementation of the act. The bill would also make nonsubstantive changes.