Asm. Jim Patterson

(1) Existing law establishes the Office of Small Business Advocate (CalOSBA) within the Governor's Office of Business and Economic Development, also known as GO-Biz, to advocate for causes of small business and to provide small businesses with the information they need to survive in the marketplace. Existing law prescribes the duties and functions of the Small Business Advocate, who is also the Director of the Office of Small Business Advocate. This bill would establish the California Small Business COVID-19 Relief Grant Program within CalOSBA to assist qualified small businesses affected by COVID-19 through administration of grants. The bill would require CalOSBA to provide grants to qualified small businesses, as defined, in accordance with specified criteria, including geographic distribution based on COVID-19 restrictions, industry sectors most impacted by the pandemic, and underserved small businesses. The bill would repeal these provisions on January 1, 2024. This bill would appropriate $2,075,000,000 from the General Fund to the Golden State Stimulus Emergency Fund to be transferred to the Office of Small Business Advocate for purposes of the program, and would allocate $50,000,000 of those funds for eligible nonprofit cultural institutions, as defined. (2) The Personal Income Tax Law and the Corporation Tax Law, in conformity with federal income tax law, generally define "gross income" as income from whatever source derived, except as specifically excluded, and provide various exclusions from gross income. This bill would exclude, for taxable years beginning on or after January 1, 2020, and before January 1, 2030, from gross income specified grant allocations, including grant allocations received by a taxpayer pursuant to a grant program funded by Executive Order No. 20/21-182 and pursuant to the California Small Business COVID-19 Relief Grant Program. The bill would authorize the Franchise Tax Board to adopt regulations that are necessary and appropriate to implement the exclusions, and would provide the Administrative Procedure Act does not apply to any regulation, standard, criterion, procedure, determination, rule, notice, guideline, or any other guidance established or issued by the board pursuant to the exclusions. The bill would also authorize the board to include in audits the grants that are excluded from gross income by the bill's provisions. The bill would set forth procedures for recapturing grant amounts if CalOSBA determines that the grantee has failed to meet the criteria for a qualified small business. (3) This bill would also make findings and declarations related to a gift of public funds. (4) This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.

Under existing law, the United States Bureau of Reclamation operates the federal Central Valley Project and the Department of Water Resources operates the State Water Project to supply water to persons and entities in the state. Existing law requires the Friant-Kern Canal to be of such capacity as the department determines necessary to furnish an adequate supply of water for beneficial purposes in the area to be served by the canal. This bill would require the Department of Water Resources to report to the Legislature, no later than March 31, 2021, on federal funding approved by the United States Congress in its 2021 Congressional Budget Resolution and related appropriations bills or otherwise provided to the Friant Water Authority or other government agency to restore the capacity of the Friant-Kern Canal, as specified. The bill would require the department to include in its report a proposal for the state to pay a share of the project cost, not to exceed 35%, and how the money will be spent. This bill would make these provisions inoperative on March 31, 2025, and would repeal them as of January 1, 2026.

This measure would designate the interchange at State Route 180 and Temperance Avenue in the County of Fresno as the Officer Phia Vang Memorial Interchange. The measure would request the Department of Transportation to determine the cost for appropriate signs showing this special designation and, upon receiving donations from nonstate sources covering that cost, to erect those signs.

This measure would designate a specified portion of State Route 50 in the County of El Dorado as the Deputy Sheriff Brian "Ish" Ishmael Memorial Highway. The measure would request that the Department of Transportation determine the cost of appropriate signs showing this special designation and, upon receiving donations from nonstate sources covering that cost, erect those signs.