Existing law requires, in the event that the debtor has more than one debt being collected by the Franchise Tax Board and the amount collected is insufficient to satisfy the total amount owed, the amount collected to be applied to specified priorities. Existing law also establishes, for tax liabilities that are due and payable, as defined, before, on, or after July 1, 2006, a statute of limitations on collections of those liabilities to limit the collection period to 20 years beginning from the last statutory lien date for each taxable year, and would extinguish that liability for that taxable year by abating the underlying tax. This bill, beginning January 1, 2020, would make restitution payments to victims of crimes the first priority for debt collected by the Franchise Tax Board and would provide for a stay on the statute of limitations for collection of tax due for the period for which an outstanding restitution amount exists.
Sponsored bills
(1) Existing law establishes the Employment Training Panel within the Employment Development Department, and prescribes the functions and duties of the panel with respect to the development, implementation, and administration of various employment training programs in the state. Existing law requires the panel, among other things, to create and annually update a 3-year plan, fund training projects that best meet the panel's identified priorities, and solicit proposals and write contracts for the purpose of providing employment training. Existing law sets forth certain requirements for those contracts, including, but not limited to, that a job generated by a contract compensate an employee at a specified percentage of the state hourly wage, and that an eligible participant be employed at a minimum of 90 days by his or her employer. Existing law requires the panel to submit an annual report to the Legislature that contains summaries of information related to projects operated by the panel. This bill would require the panel to solicit proposals and write performance-based contracts to fund projects that expedite and increase the number of middle-skill workers employed in an eligible industry. This bill would require projects funded by this program to comply with certain requirements. This bill would authorize the panel to negotiate, on a case-by-case basis, to include specified provisions in a contract with an eligible applicant, including a provision authorizing the panel to waive, negotiate, or adjust the state hourly wage and 90-day requirement for contracts funded. The bill would also require the panel, when preparing the annual report described above to separately identify projects funded by these provisions. (2) Existing federal law, the federal Workforce Innovation and Opportunity Act, allocates funds to state and local workforce development boards for workforce investment activities. In order to be eligible to receive certain allotments under the act, the governor of each state is required to designate a state workforce development board, and to prepare and submit a state plan to the United States Secretary of Labor, in accordance with certain requirements. A state workforce development board is responsible for assisting the Governor in the development, implementation, and modification of a state plan, as well as other duties relating to workforce development within the state. Existing law, the California Workforce Innovation and Opportunity Act, establishes the California Workforce Development Board as the body responsible for assisting the Governor in the development, oversight, and continuous improvement of California's workforce investment system. Under existing administrative law, the board and the Employment Development Department have established the Accelerator Grant Program that funds projects and partnerships to create and prototype innovative strategies that bridge education and workforce gaps for targeted populations, and initial implementation of promising models and practices in workforce system service delivery infrastructure. This bill would require the California Workforce Development Board to create a grant program, known as the Employment Revitalization Initiative, that would award grants to applicants for a project that assists eligible targeted populations and meets other requirements. The bill would require the board to establish criteria for the selection of grant recipients, and require that applicants include certain provisions in applications. The bill would also require the board to evaluate how the grants address the needs of eligible targeted populations, and, by January 1, 2019, and annually thereafter, post a report on the board's Internet Web site. This bill would create the Employment Revitalization Fund within the State Treasury as a continuously appropriated fund. This bill would also create the Workforce Accelerator Account, a continuously appropriated fund, as an account within the Employment Revitalization Fund to be used by the board to supplement, but not supplant, the existing Accelerator Grant Program, as specified. (3) This bill would appropriate $310,000,000 from the General Fund for purposes of this bill in accordance with a specified schedule.
Existing law, the Financial Information System for California (FISCal) Act, establishes the FISCal system, a single integrated financial management system for the state. The act requires the system to include a state transparency component that allows the public to have information regarding General Fund and federal fund expenditure data, using an Internet Web site. This bill would modify the FISCal system's transparency component to provide that the public have access to information regarding expenditures to the extent that information was provided by all state onboarded departments and agencies utilizing the system. The bill would require the Internet Web site to be interactive, searchable, and regularly updated, and include specified features.
The Personal Income Tax Law allows various deductions in computing the income that is subject to the taxes imposed by that law including in modified conformity with federal tax law, a deduction for that portion of medical expenses that is more than 7.5% of adjusted gross income. Self-employed individuals are allowed to deduct health insurance premiums for medical expenses incurred by the taxpayer in lieu of the itemized deduction for medical expenses. This bill, for taxable years beginning on or after January 1, 2017, would allow a deduction from gross income under the Personal Income Tax Law for the amounts paid or incurred by a taxpayer during the taxable year for medical insurance for medical care, as defined, and for transportation for and essential to that medical care, as provided. The bill would not allow as an itemized deduction, the amount allowed as a deduction from gross income as provided. 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. This bill would allow a credit against those taxes for each taxable year beginning on or after January 1, 2017, for microbusinesses, as defined, for costs paid or incurred during the taxable year with regard to compliance with state laws and regulations in an amount equal to $25 for each person-hour spent on compliance with state regulations and laws, not to exceed $1,200, or $1,200, as provided. This bill would take effect immediately as a tax levy.
The Personal Income Tax Law, in modified conformity with federal income tax laws, allows various exclusions from gross income, and allows various deductions in computing the income that is subject to the taxes imposed by that law, 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, upon appropriation of specified funds by the Legislature, for taxable years beginning on and after January 1, 2017, and before January 1, 2019, would allow a deduction, not to exceed specified amounts, of the amount a qualified taxpayer, as defined, contributed in any taxable year to a homeownership savings account and would exclude from gross income any income earned on the moneys contributed to a homeownership savings account. The bill would provide that a qualified taxpayer may withdraw amounts from a homeownership savings account to pay for qualified homeownership savings expenses, defined as expenses paid or incurred in connection with the purchase of a principal residence in this state. The bill would provide that any amount withdrawn from that account that is not used for these expenses would be included as income for that taxpayer. The bill would define various terms for its purposes. This bill would take effect immediately as a tax levy.
The Personal Income Tax Law, in modified conformity with federal income tax laws, allows various deductions from gross income in computing adjusted gross income under that law, including deductions for payments to individual retirement accounts, alimony payments, and interest on educational loans. This bill, for taxable years beginning on or after January 1, 2017, and before January 1, 2022, would allow a deduction in computing adjusted gross income for those amounts paid or incurred by a qualified first-time home buyer, as defined, during the taxable year for qualified home-buying expenses, as provided. This bill would take effect immediately as a tax levy.
Existing law requires each county to provide cash assistance and other social services to needy families through the California Work Opportunity and Responsibility to Kids (CalWORKs) program using federal Temporary Assistance to Needy Families (TANF) block grant program, state, and county funds. Under existing law, the county is required to annually redetermine eligibility for CalWORKs benefits and, at the time of redetermination, require the family to complete a certificate of eligibility. Existing law additionally requires the county to redetermine recipient eligibility and grant amounts on a semiannual basis and requires the recipient to submit a semiannual report form during the first semiannual reporting period following the application or annual redetermination of eligibility. Existing federal law provides for the federal Supplemental Nutrition Assistance Program, known in California as CalFresh, under which food assistance benefits are distributed to eligible individuals by the counties. Existing law requires, to the extent permitted by federal law, the department to implement the semiannual reporting system, including use of the semiannual report form, in the CalFresh program This bill would require the county to use either a prepopulated renewal form or a blank semiannual report form as the certificate of eligibility for the purposes of CalWORKs and CalFresh.
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, as adjusted, or less, and in the amount of $60 for other individuals if adjusted gross income is $25,000, as adjusted, or less. Existing law requires the Franchise Tax Board to annually adjust for inflation these adjusted gross income amounts. For 2016, the adjusted gross income limit is $76,518 and $38,259, respectively. This bill would, for each taxable year beginning on and after January 1, 2017, and before January 1, 2022, contingent upon a specified appropriation, 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 $100,000 or less, and to an amount equal to $120 for other individuals if adjusted gross income is $50,000 or less. The bill would require the Franchise Tax Board to annually adjust the increased adjusted gross income amount for inflation. This bill would take effect immediately as a tax levy.
Existing law provides for the licensure and regulation of home health agencies by the State Department of Public Health. Existing law requires all private or public organizations that provide or arrange for skilled nursing services to patients in the home to obtain a home health agency license. Existing law also provides for the Medi-Cal program, which is administered by the State Department of Health Care Services, under which qualified low-income individuals receive health care services. Existing law provides that home health care services are covered Medi-Cal benefits, subject to utilization controls. This bill would require the department, on or before January 1, 2018, to establish an incentive-based, supplemental payment program, as defined, which would apply to licensed home health agencies that treat children who are receiving continuous nursing care or private duty nursing services through the Medi-Cal program. The purpose of the program would be to increase access to quality in-home nursing services and encouraging additional home health agencies to participate in nursing care for children receiving Medi-Cal services. The bill would require the department to collaborate with designated stakeholders in establishing the payments, and would authorize the department to establish reasonable provider eligibility standards, as specified. The supplemental payment program would be implemented only to the extent that federal financial participation is available and would require the department to submit any necessary applications to the federal Centers for Medicare and Medicaid Services to implement the supplemental payment program. The bill would require the department to submit a report evaluating the effectiveness of the supplemental payment program to specified committees of the Legislature on or before July 1, 2021. The bill would remain in effect until January 1, 2022, and as of that date would be repealed.