Asm. Randy Voepel

This measure would designate Monday, May 4, 2020, as California Peace Officers' Memorial Day, urge all Californians to use that day to honor California peace officers, and recognize specified California peace officers who were killed in defense of their communities.

The Personal Income Tax Law imposes a tax on individual taxpayers measured by the taxpayer's taxable income for the taxable year, but excludes certain items of income from the computation of tax, including an exclusion for combat-related special compensation. This bill, for taxable years beginning on or after January 1, 2021, and before January 1, 2031, would exclude from gross income specified amounts of retirement pay received by a taxpayer from the federal government for service performed in the uniformed services, as defined, during the taxable year. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure with achieve, detailed performance indicators, and data collection requirements. The bill also would include additional information required for any bill authorizing a new income tax credit. This bill would take effect immediately as a tax levy.

Existing law, the Trial Jury Selection and Management Act, requires that persons selected for jury service be selected at random and from sources inclusive of a representative cross section of the population of the area served by the court, including, but not limited to, the list of registered voters. Existing law provides that if a jury commissioner requires a prospective juror to complete a questionnaire the information provided in the questionnaire shall be used solely for qualifying prospective jurors and the management of the jury system. Existing law requires the Secretary of State and county elections officials to post on their internet websites specified information on permissible uses of personal information supplied by a voter when completing a voter registration affidavit. This bill would require jury commissioners to share with the county elections official of the county information provided in prospective juror questionnaires for the purpose of the county elections official conducting voter roll maintenance activities, such as removing persons from the voter rolls who are deceased, admitted noncitizens, or otherwise ineligible to register to vote. The bill would require county elections officials to share with the jury commissioner of the county the current list of registered voters residing in the county for the jury commissioner's use in creating source lists for prospective jurors. The bill would make conforming changes to the information on permissible uses of personal information obtained from voter registration required to be posted by the Secretary of State and county elections officials on their internet websites. By expanding the duties of jury commissioners and county elections officials, 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 requires a 3-part test, commonly known as the "ABC" test, to determine if workers are employees or independent contractors for purposes of the Labor Code, the Unemployment Insurance Code, and the wage orders of the Industrial Welfare Commission. Under the ABC test, a person providing labor or services for remuneration is considered an employee rather than an independent contractor unless the hiring entity demonstrates that the person is free from the control and direction of the hiring entity in connection with the performance of the work, the person performs work that is outside the usual course of the hiring entity's business, and the person is customarily engaged in an independently established trade, occupation, or business. Existing law charges the Labor Commissioner with the enforcement of labor laws, including worker classification. Existing law exempts specified occupations and business relationships from the application of Dynamex and the provisions described above. Existing law instead provides that these exempt relationships are governed by the test adopted in S. G. Borello & Sons, Inc. v. Department of Industrial Relations (1989) 48 Cal.3d 341. This bill would expand these exemptions to include an individual providing services as a licensed clinical social worker, a licensed education psychologist, a licensed professional clinical counselor, or a licensed marriage and family therapist.

Existing law, as established in the case of Dynamex Operations W. Inc. v. Superior Court (2018) 4 Cal.5th 903 (Dynamex) , creates a presumption that a worker who performs services for a hirer is an employee for purposes of claims for wages and benefits arising under wage orders issued by the Industrial Welfare Commission. Existing law requires a 3-part test, commonly known as the "ABC" test, to determine if workers are employees or independent contractors for purposes of specified wage orders. Existing law establishes that, for purposes of the Labor Code, the Unemployment Insurance Code, and the wage orders of the Industrial Welfare Commission, a person providing labor or services for remuneration is considered an employee rather than an independent contractor unless the hiring entity demonstrates that the person is free from the control and direction of the hiring entity in connection with the performance of the work, the person performs work that is outside the usual course of the hiring entity's business, and the person is customarily engaged in an independently established trade, occupation, or business. This test is commonly known as the "ABC" test. Existing law charges the Labor Commissioner with the enforcement of labor laws, including worker classification. Existing law exempts specified occupations and business relationships from the application of Dynamex and these provisions. Existing law instead provides that these exempt relationships are governed by the test adopted in S. G. Borello & Sons, Inc. v. Department of Industrial Relations (1989) 48 Cal.3d 341. This bill would expand the above-described exemptions to also include individuals providing services as a sports official, as defined, for a youth or adult amateur sports event, unless the official is already exempted from the definition of employee under another statute or regulation, as specified.

Existing law requires an owner or operator of a motor vehicle to maintain liability insurance coverage for the named insured and any other person using the vehicle with permission in the amount of $15,000 for the bodily injury or death of any one person, $30,000 for the bodily injury or death of all persons, and $5,000 for damage to the property of others resulting from any one accident. Existing law defines "proof of financial responsibility" for purposes of provisions requiring an owner or operator of a motor vehicle to maintain proof of financial responsibility in these amounts, as specified. Under existing law, a violation of the Vehicle Code is a crime. This bill would increase the amount of liability insurance coverage an owner or operator of a motor vehicle is required to maintain to $30,000 for bodily injury or death of one person, $60,000 for bodily injury or death of all persons, and $25,000 for damage to the property of others as a result of any one accident. This bill would make conforming changes to the definition of "proof of financial responsibility" for purposes of the provisions described above. This bill would, beginning on January 1, 2026, and every 5 years thereafter, adjust the amount of required liability insurance coverage by any increase in the California Consumer Price Index, as specified. Because this bill would expand the application of an existing crime, it 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.

(1) Existing property tax law provides, pursuant to the authority of a specified provision of the California Constitution, for a homeowners' exemption in the amount of $7,000 of the full value of a "dwelling," as defined, and authorizes the Legislature to increase this exemption. This bill, beginning with the lien date for the 2021–22 fiscal year, would increase the homeowners' exemption from $7,000 to $14,000 of the full value of a dwelling. This bill, for the 2022–23 fiscal year and for each fiscal year thereafter, would also require the county assessor to adjust the amount of the homeowners' exemption by the percentage change in the House Price Index for California for the first 3 quarters of the prior calendar year, as specified. (2) The Personal Income Tax Law imposes taxes based upon taxable income of individuals, estates, and trusts, at specified rates. This bill, for taxable years beginning on or after January 1, 2020, would revise the personal income tax rates and the amounts of income those rates are imposed upon, as provided. (3) The California Constitution requires the Legislature, whenever it increases the homeowners' property tax exemption, to provide a comparable increase in benefits to qualified renters. The Personal Income Tax Law authorizes various credits against the taxes imposed by that law, including a credit for qualified renters in the amount of $120 for spouses filing joint returns, heads of household, and surviving spouses if adjusted gross income is $50,000 or less, and in the amount of $60 for other individuals if adjusted gross income is $25,000 or less. Existing law requires the Franchise Tax Board to annually adjust for inflation these adjusted gross income amounts. This bill, for taxable years beginning on and after January 1, 2021, would increase this credit for a qualified renter to $240 for spouses filing joint returns, heads of household, and surviving spouses if adjusted gross income is $50,000 or less, as adjusted for inflation, and to an amount equal to $120 for other individuals if adjusted gross income is $25,000 or less, as adjusted for inflation. The bill, for taxable years beginning on or after January 1, 2022, would also require the Franchise Tax Board to annually adjust for inflation, based upon the California Consumer Price Index, the amount of these credits. The bill would also make nonsubstantive changes to the renters' credit. (4) The Corporation Tax Law generally imposes a franchise tax on corporations doing business within the limits of this state, including a minimum franchise tax on specified corporations, as provided. This bill would, for taxable years ending before January 1, 2021, eliminate the minimum franchise tax and make related technical amendments. (5) Existing law requires the state to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation. This bill would provide that, notwithstanding those provisions, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill. (6) This bill would take effect immediately as a tax levy.

The Williamson Act, also known as the California Land Conservation Act of 1965, authorizes a city or county to enter into contracts with owners of land devoted to agricultural use, whereby the owners agree to continue using the property for that purpose, and the city or county agrees to value the land accordingly for purposes of property taxation. Existing law sets forth procedures for reimbursing cities and counties for property tax revenues not received as a result of these contracts and continuously appropriates General Fund moneys for that purpose. This bill, for the 2020–21 fiscal year, would appropriate an additional $40,000,000 from the General Fund to the Controller to make subvention payments to counties, as provided, in proportion to the losses incurred by those counties by reason of the reduction of assessed property taxes. The bill would make various findings in this regard.

Existing law, the California Safe Drinking Water Act, requires the State Water Resources Control Board to administer provisions relating to the regulation of drinking water to protect public health. The state board's duties include, but are not limited to, conducting research, studies, and demonstration programs relating to the provision of a dependable and safe supply of drinking water, enforcing the federal Safe Drinking Water Act, and adopting and enforcing regulations. This bill would require the state board to establish, maintain, and direct an ongoing, dedicated program called the Constituents of Emerging Concern Program to assess the state of information and recommend areas for further study on constituents of emerging concern in drinking water that may pose risks to public health. The bill would require the state board to establish the Stakeholder Advisory Group and, by an unspecified date, the Science Advisory Panel, both as prescribed, to assist in the gathering and development of information for the program, among other functions. The bill would require the program to provide opportunities for public participation, including conducting stakeholder meetings and workshops to solicit relevant information and feedback for development and implementation of the program. This bill would establish in the State Treasury the CEC Action Fund, which, upon appropriation by the Legislature, would be administered by the state board to support and pay the costs associated with the establishment and implementation of the program, as specified. This bill would authorize the state board, upon appropriation by the Legislature, to provide financial assistance to any public water system upon a showing that the costs of testing drinking water in compliance with monitoring requirements based on the recommendations of the panel would impose a financial hardship, with eligibility preference given to public water systems serving fewer than 10,000 individuals and located in disadvantaged communities. This bill would make legislative findings and declarations regarding constituents of emerging concern and the need for the program.