The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including for taxable years beginning on or after January 1, 2017, and before January 1, 2022, a credit to a qualified taxpayer, defined as a person responsible for planting, managing, and harvesting a crop, in an amount equal to 15% of the qualified value, as defined, of fresh fruits or fresh vegetables donated to a food bank located in California. The Personal Income Tax Law requires the Franchise Tax Board to report to the Legislature on or before December 1, 2019, and each December 1 thereafter until January 1, 2021, regarding the utilization of that credit. This bill would require the Franchise Tax Board to provide the report to the Legislature on or before July 1, 2020.
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Existing law establishes within the Department of Housing and Community Development the California Housing Finance Agency and provides that the primary purpose of the agency is to meet the housing needs of persons and families of low or moderate income. Existing law requires the California Housing Finance Agency administer the Roberti-Greene Home Purchase Assistance Program, to provide home purchase assistance to low- and moderate-income homebuyers to qualify for the purchase of owner-occupied homes. Existing law authorizes the agency, pursuant to specified objectives, to create its own home purchase assistance programs, home purchase assistance products, or both, on terms and conditions as the agency deems prudent. Existing law requires the agency to provide to the Legislature and the Legislative Analyst an annual report containing information concerning all units produced, assisted, or insured using agency funds. This bill would require the Legislative Analyst to conduct a study, and present the findings thereof to the Legislature, to inform the creation of a low-interest loan program for first responders. The bill would require the report to be submitted on or before January 1, 2024. The bill would require the report to include a recommendation as to which state department is best suited to administer the program, an estimation of the amount of funding that would be necessary to conduct the program, and recommendations for qualifications for participation in the program.
The Personal Income Tax Law allows various credits against taxes imposed by that law. This bill, under the Personal Income Tax Law, for taxable years beginning on or after January 1, 2019, and before January 1, 2024, would allow a qualified taxpayer, as defined, a Targeted Child Tax Credit (TCTC) , in an amount equal to the difference between the qualified taxpayer's net resources, as defined, and a specified percentage of the poverty threshold, as provided, using the California Poverty Measure, as defined. The bill would require the credit amount in excess of the qualified taxpayer's liability to be paid to the taxpayer upon appropriation by the Legislature, as provided. The bill would require state departments and agencies that serve those who qualify for the TCTC to provide the Franchise Tax Board with information, in the form and manner as requested by the Franchise Tax Board, to assist the Franchise Tax Board in determining the qualified taxpayer's gross resources, as defined, and would authorize the Franchise Tax Board, with the assistance of those state departments and agencies, to develop estimates of adjustments to resources, as defined, and specified income and in-kind benefits used to determine gross resources. The bill would make findings and declarations in this regard. This bill would take effect immediately as a tax levy.
The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws. 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. This bill would allow a credit against those taxes for each taxable year beginning on or after January 1, 2020, and before January 1, 2025, to a qualified taxpayer in an amount equal to 50% of the qualified railroad reconstruction or replacement expenditures paid or incurred by the qualified taxpayer, subject to a specified limitation. The bill also would include the additional information required for any bill authorizing a new income tax credit. This bill would take effect immediately as a tax levy.
Existing law provides that various hazardous waste facility fees, hazardous waste generator fees, and fees imposed on certain organizations that use, generate, store, or conduct activities in the state related to hazardous materials are due and payable within 30 days after the date of assessment, and requires the feepayer to pay that amount within that 30-day period. Prior to 2017, that law required those fees to be paid to the State Board of Equalization. In 2017, the California Department of Tax and Fee Administration was established, and existing law transferred many of the tax and fee administration duties, powers, and responsibilities of the State Board of Equalization to the department, including the collection of those fees. This bill would provide that those fees are due and payable, and shall be paid to the department, within 45 days after the date of assessment.
Existing law, the California Beverage Container Recycling and Litter Reduction Act, requires every beverage container sold or offered for sale in this state to have a minimum refund value. Under the act, the Department of Resources Recycling and Recovery is required to calculate a processing fee for each beverage container with a specified scrap value, which is required to be paid by beverage manufacturers for each beverage container sold or transferred to a distributor or dealer. The act requires a manufacturer of a beverage sold in a plastic beverage container subject to the California Redemption Value to annually report to the department under penalty of perjury the amount of virgin plastic and postconsumer recycled plastic used by the manufacturer for plastic beverage containers subject to the California Redemption Value for sale in the state in the previous calendar year. A violation of the act is a crime. This bill would require a reclaimer, on or before March 1, 2020, and annually thereafter, to report to the department under penalty of perjury the amount of empty plastic beverage containers that it collected, washed, and processed in the state in the previous calendar year into flake, pellet, sheet, or any other form and into food grade flake, pellet, or sheet, or any other food grade form. The bill would require the department to disseminate standardized forms for these reporting provisions and would require a manufacturer of a beverage sold in a plastic beverage container and a reclaimer to use those forms. By expanding the crime of perjury and creating new crimes relating to beverage containers, 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 no reimbursement is required by this act for a specified reason.
This measure would name the public street, circle, and plaza at 914 and 915 Capitol Mall in the City of Sacramento as the Willie L. Brown, Jr. Circle and Plaza. The measure would request the Department of General Services to determine the cost of erecting the appropriate signage commemorating this special designation and, upon receiving donations from nonstate sources, to cover that cost to erect that signage.
Existing law requires the State Board of Education to adopt statewide academic content standards in the core curriculum areas of reading, writing, and mathematics, and requires the Academic Content Standards Commission to develop academic content standards in language arts and mathematics. Existing law authorizes the Superintendent of Public Instruction to recommend, and authorizes the state board to approve, modifications to the common core academic content standards in mathematics, as specified. Existing law requires the Superintendent of Public Instruction to recommend to the state board revisions to the visual and performing arts content standards in the subjects of dance, theater, music, and visual arts, and to recommend visual and performing arts standards in the subject of media arts, and requires the state board to adopt, reject, or modify the recommendations. Commencing January 1, 2021, this bill would require the Superintendent, in consultation with the Instructional Quality Commission and based on certain considerations, to make a recommendation to the state board regarding the need, or lack of need, to revise the academic content standards in the subject of the curriculum framework that will be revised, and to notify the Governor and the Legislature of this recommendation. The bill would require the state board, at a public meeting, to adopt or reject the recommendation of the Superintendent in accordance with a specified procedure. If the state board determines that the academic content standards need to be updated, the bill would require the Superintendent to convene an academic content standards review committee to recommend to the commission updates to the standards, as specified. The bill would dissolve the committee after it provides this recommendation. The bill would require the Superintendent, following receipt of the recommendation by the Instructional Quality Commission, to recommend the revised standards to the state board. The bill would make the convening of each academic content standards review committee contingent upon an appropriation in the annual Budget Act for the appropriate fiscal year. The bill would require the state board, within 120 days, to adopt, reject, or modify the revised standards at a public meeting in accordance with a specified procedure. The bill would require the Superintendent, by January 1, 2021, and in consultation with the Instructional Quality Commission, to send a proposal to the state board and the appropriate fiscal and policy committees of the Legislature for a modified process of revising standards for instances in which only very minor revisions to a set of academic content standards are necessary, and for which it would be inadvisable to dedicate the time and expense to comply with the process established by this bill.
Existing law, the Ortiz-Pacheco-Poochigian-Vasconcellos Cal Grant Program, establishes the Cal Grant A and B Entitlement Awards, the California Community College Transfer Entitlement Awards, the Competitive Cal Grant A and B Awards, the Cal Grant C Awards, and the Cal Grant T Awards under the administration of the Student Aid Commission, and establishes eligibility requirements for awards under these programs for participating students attending qualifying institutions. Existing law specifies the amounts of the maximum Cal Grant A and B awards for students attending private nonprofit postsecondary institutions of higher education and private for-profit postsecondary educational institutions that are regionally accredited, as specified. Beginning with the 2020–21 award year, the maximum tuition award is either $9,084 or $8,056, depending upon whether the number of new unduplicated transfer students accepted by private nonprofit postsecondary educational institutions who have been given associate degree for transfer commitments, as defined, in the prior award year meet and exceed specified targets. This bill would change, in accordance with a prescribed formula, the maximum Cal Grant award for tuition for a new recipient attending an independent institution of higher education, commencing with the 2020–21 award year. This bill would provide that the award amount for a student attending an independent institution of higher education may be determined in the annual Budget Act if the independent institutions of higher education, as a group, do not accept the specified number of transfer students who have been given associate degree for transfer commitments.