Asm. Josh Lowenthal

Maddy summaryThis California House Resolution condemns the July 13, 2024, assassination attempt on former President Donald J. Trump and calls for an end to political violence. The measure highlights the event where Trump was wounded while speaking at a rally in Butler, Pennsylvania, and notes that one attendee died and others were injured while trying to protect him. It urges the state to foster a political environment based on respectful discourse and nonviolence. The resolution is a formal statement of the Assembly's stance and does not create new laws or change existing policies.

This measure would recognize the importance of California Native American Day, celebrated this year on September 27, 2024, and the annual California Indian Cultural Awareness Conference, to the enhancement of awareness of California Indian culture.

(1) The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws. This bill would, for taxable years beginning on or after January 1, 2025, and before January 1, 2030, allow a credit against the taxes imposed by those laws for portions of the costs for qualified services paid or incurred by a qualified taxpayer. The bill would define "qualified taxpayer" for this purpose to mean an eligible local news organization or a qualified broadcast station, as those terms are defined. The bill would require a taxpayer to request a tentative credit reservation from the Franchise Tax Board in the form and manner prescribed by the Franchise Tax Board, and would limit the amount of credit allocated by the Franchise Tax Board per calendar year. The bill would require the Franchise Tax Board to prioritize reservations by qualified small publications, as defined and specified. The bill would allow a payment from the continuously appropriated Tax Relief and Refund Account for an allowable credit in excess of tax liability to a qualified renter, as provided. By authorizing new payments from the Tax Relief and Refund Account in excess of personal income tax liabilities, the bill would make an appropriation. (2) The Personal Income Tax Law and Corporation Tax Law impose taxes measured by income. Those taxes are administered by the Franchise Tax Board pursuant to specified law, the violation of which is a crime. This bill, for taxable years beginning on or after January 1, 2026, and in addition to the taxes imposed under the Personal Income Tax Law and the Corporation Tax Law, would impose a tax upon gross receipts derived from data extraction transactions at a rate of 7.25% of those gross receipts in excess of $2,500,000,000. The bill would define a "data extraction transaction" for these purposes to mean a transaction where a person sells user information or access to users to advertisers and the person engages in a barter by providing services to a user in full or partial exchange for the ability to display advertisements to the user or collect data about the user, except as provided. The bill would exclude a news media entity, as defined, from the provisions of this tax as either a taxpayer or a user. The bill would establish the Data Extraction Mitigation Fee Fund in the State Treasury, and would direct all revenues from the tax, less refunds and reimbursements, be deposited into the fund, as specified. The bill would appropriate $15,000,000 for journalism fellowships, as specified, and would require the remaining moneys in the fund, except as provided, to be used, upon appropriation, for grants to eligible nonprofit local news organizations administered by the Franchise Tax Board, as specified. The bill would require the Franchise Tax Board to administer this tax in accordance with existing franchise and income tax law provisions, the violation of which is a crime. By expanding the crimes related to the franchise and income tax laws, this bill would impose a state-mandated local program. (3) The Personal Income Tax Law and Corporation Tax Law, in modified conformity with federal income tax laws, generally allow various deductions in computing the income that is subject to tax imposed under those laws, including miscellaneous itemized deductions that are allowed only to the extent that the aggregate amount of those deductions exceeds 2% of adjusted gross income. This bill, for taxable years beginning on or after January 1, 2026, would allow a deduction in computing the income that is subject to those laws equal to the amount of taxes paid by the taxpayer under the above-described data extraction transaction tax. (4) Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would include additional information required for any bill authorizing a new tax expenditure. (5) This bill would make findings and declarations related to a gift of public funds. (6) 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. (7) This bill would declare that it is to take effect immediately as an urgency statute.

Maddy summaryThis bill establishes Filipino American History Month to recognize the long-standing contributions of Filipinos to California and the United States. It directly affects state officials and the public by designating a specific month for commemoration and education. The resolution highlights historical milestones, including early Spanish-era interactions, the development of Filipino communities in cities like Stockton and San Francisco, and the significant roles Filipinos played in agriculture, shipbuilding, and military service during World War II. By formally acknowledging these events, the bill aims to promote awareness of Filipino American heritage within the state.

Maddy summaryThis bill designates November 22, 2024, as Kimchee Day in California to honor the traditional Korean dish and its cultural significance. It acknowledges the long history of kimchee, the contributions of Korean Americans, and the dish's recognized health benefits and growing popularity in the United States. The resolution directs the Assembly's Chief Clerk to send copies of the document to the author for distribution.

Maddy summaryThis bill establishes Transgender History Month in California to recognize the state's significant contributions to transgender history and activism. The resolution highlights key historical figures and events, such as early Indigenous gender variance, the Cooper Do-nuts and Compton's Cafeteria riots, and the founding of major support organizations. By formally acknowledging these milestones, the measure aims to educate the public about the long-standing presence and struggles of transgender people in California.

This measure would urge social media platforms to universally commit to recognize, implement, and protect certain reasonable rights of their users recognized and declared in the California Social Media Users' Bill of Rights, as set forth in the measure.

Maddy summaryThis bill is a House Resolution that formally recognizes Diwali as a significant cultural and religious holiday for Indian Americans and South Asian Americans in California. It acknowledges the festival's importance to Hindus, Sikhs, Buddhists, and Jains by highlighting its historical roots and the specific meanings it holds for each group. The resolution expresses the Assembly's respect for these communities and encourages Californians to participate in the celebration of lights on November 1, 2024. As a commemorative measure, the bill does not alter laws or funding but serves to officially honor the occasion within the state legislature.

Maddy summaryThis bill designates the week of June 3, 2024, as Sacramento Valley Ecosystem Awareness Week to highlight the region's unique natural and agricultural resources. The measure acknowledges the area's importance for migratory birds, endangered fish species, and rice farming while promoting efforts to restore local ecosystems. It expresses legislative support for the Floodplain Forward Coalition, a group working to improve water management and environmental health in the valley. The resolution serves as a formal recognition of these ecological values rather than creating new laws or funding.

Maddy summaryThis resolution officially designates Wednesday, June 12, 2024, as Loving Day in the state of California. It commemorates the 1967 U.S. Supreme Court ruling that legalized interracial marriage nationwide and honors the legacy of Mildred and Richard Loving. The measure serves as a symbolic observance to celebrate multicultural communities and the historical significance of the court decision.