Asm. Sharon Quirk-Silva

This measure would proclaim the month of May 2018 as Lyme Disease Awareness Month.

This measure would designate May 29, 2018, as 529 College Savings Day, to raise awareness about the importance of saving for college with the help of 529 college savings plans.

This measure would recognize May 2018 as Blue Star Mothers of America Month in California, as specified.

This measure would urge lawmakers in Poland to reverse or revise a recent Polish law on speech related to the Holocaust, would call on Congress to join that effort, and would call for a renewed commitment to Holocaust education in California.

This measure would recognize the month of May 2018 as Foster Care Month as an opportunity to raise awareness about the challenges that children, and particularly lesbian, gay, bisexual, transgender, queer, and questioning (LGBTQ) youth, face in the foster care system, as specified.

This measure would recognize May 2018 as National Mental Health Awareness Month in California to enhance public awareness of mental illness.

The Personal Income Tax Law allows various credits against the taxes imposed by that law. This bill would allow a refundable tax credit, for each taxable year beginning on or after January 1, 2019, to a qualified taxpayer who is a physician and surgeon, nurse practitioner, physician's assistant, podiatrist, optometrist, or dentist who is licensed and practices within his or her scope of practice for at least 100 hours during the taxable year as a volunteer for a nonprofit licensed health clinic located in California. The bill would require a nonprofit licensed health clinic to provide the qualified taxpayer with a document that includes certain information and would authorize the Franchise Tax Board to request that document and to create a model document for use by a nonprofit licensed health clinic. 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 allowable as an earned income credit in excess of any tax liabilities. By authorizing new payments from that account for additional amounts in excess of personal income tax liabilities, this bill would make an appropriation.

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.

The Corporation Tax Law, in modified conformity with federal income tax laws, exempts various types of organizations from taxes imposed by that law. This bill, in further conformity with federal income tax laws, for taxable years beginning on or after January 1, 2018, would exempt from the taxes imposed by the Corporation Tax Law a mutual ditch or irrigation company, as provided. This bill would make additional conforming changes. This bill would also take effect immediately as a tax levy.