The Personal Income Tax Law allows various credits against the taxes imposed by that law. This bill, for each taxable year beginning on or after January 1, 2021, and before January 1, 2026, would allow a credit against those taxes in an amount equal to 50% of the amount paid or incurred by a family caregiver during the taxable year for eligible expenses related to the care of an eligible family member, not to exceed $5,000. The bill would limit the aggregate amount of these credits to be allocated in each calendar year to $150,000,000 as well as any unused credit amount, if any, allocated in the preceding calendar year. The bill would require the Franchise Tax Board to allocate and certify these credits to taxpayers on a first-come-first-served basis. The bill would make these provisions operative on the effective date of any budget measure specifically appropriating funds to the Franchise Tax Board for its costs to administer these provisions. The bill would require an eligible family member to be certified by a physician, registered nurse, advanced practice registered nurse, or physician assistant, under penalty of perjury, as being an individual with long-term care needs and would require the family caregiver to retain, and make available to the Franchise Tax Board upon request, that certification. By expanding the scope of the crime of perjury, this bill would impose a state-mandated local program. The bill would make specified findings detailing the goals, purposes, and objectives of the above-described credit, performance indicators for determining whether the credit meets those goals, purposes, and objectives, and data collection requirements. 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. This bill would take effect immediately as a tax levy.
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Existing law requires specified persons to withhold and pay to the Franchise Tax Board specified amounts as taxes due under the Personal Income Tax Law or Corporate tax law by taxpayers, including the withholding by employers on wages paid to employees and withholding by transferees of real property on the sales price of property. Existing law also authorizes the Franchise Tax Board, by regulation, to require any person having the control, receipt, custody, disposal, or payment of items of income, as specified, to withhold an amount determined to reasonably represent the amount of tax due under the Personal Income Tax Law or Corporate Tax Law when the items of income are included with other income of the taxpayer, and to transmit the amount withheld to the Franchise Tax Board. Under existing law, unless it is shown that the failure is due to reasonable cause, any person who fails to withhold from any payments any amount required to be withheld or who fails to transmit the withheld amounts to the Franchise Tax Board on or before the due date is liable for the amount actually withheld, or the amount of taxes due from the taxpayer to whom the payments are made, whichever is greater, but not in excess of the amount required to be withheld. Existing law also requires interest to be assessed if any amount required to be withheld is not paid to the Franchise Tax Board on or before the due date, computed from the due date to the date paid. This bill would specify that interest is assessed as specified unless it shown that the failure to pay is due to reasonable cause and not willful neglect.
Under existing law, the Department of Technology is responsible for the approval and oversight of information technology projects, which includes requiring state agencies to provide information on the estimated schedule and costs for the information technology project's completion. Existing law, the Financial Information System for California Act, establishes the FISCal system, a single integrated financial management system for the state. The act establishes the Department of FISCal and the FISCal project office to exist concurrently during the phased implementation of the system and requires the department, upon full implementation and final acceptance of the system, to supersede the office and perform all administration, maintenance, and operation of the system. Existing law requires the Department of Finance to submit an annual report to the Legislature, on October 31 of each year beginning in 2020, until the completion of the system, that contains specified information regarding the status of the project, including an executive summary and overview of the system's status. This bill, on or before January 1, 2022, would require the FISCal project office and the Department of Technology to create a new project plan update for the FISCal system consistent with the requirements of this bill. The bill would require the new project plan update to include a project timeline allowing sufficient time to stabilize current system functionality and to complete the transition from existing business processes. This bill, on or before January 1, 2023, would require the FISCal project office, in coordination with the partner agencies, to report to the Legislature on all unanticipated costs of the system project, including, but not limited to, staffing.
Under existing law, the Public Utilities Commission has regulatory authority over public utilities. Existing law establishes the independent Public Advocate's Office within the commission to represent and advocate on behalf of the interests of public utility customers and subscribers within the commission's jurisdiction. Existing law requires the commission to develop appropriate procedures to ensure that the existence of the office does not create a conflict of roles for any employee. This bill would require the commission to triennially update those procedures.
Under existing law, the Public Utilities Commission has regulatory authority over public utilities, including electrical corporations. Existing law authorizes the commission to fix the rates and charges for every public utility and requires that those rates and charges be just and reasonable. Existing law permits the commission to authorize an electrical corporation to offer residential customers the option of receiving service pursuant to time-variant pricing, including time-of-use rates, critical peak pricing, and real-time pricing, and to participate in other demand reduction response programs, but prohibits the commission from requiring or authorizing an electrical corporation to employ mandatory or default time-variant pricing for any residential customer, except that beginning January 1, 2018, the commission may require or authorize an electrical corporation to employ default time-of-use pricing to residential customers, subject to specified limitations and conditions. Existing law requires the commission to report to the Legislature on various matters. This bill would require the commission to include a summary of the adoption and implementation of time-variant pricing by electrical corporations in a specified report to be filed with the Legislature by May 1, 2021.
This measure would declare March 5, 2020, as Family Justice Center Day in California and would recognize the lifesaving and hope-giving work of the California Family Justice Center Network and its member Family Justice Centers as they work with rape crisis centers, domestic violence shelters, human trafficking agencies, prosecutors' offices, law enforcement agencies, and other professionals and community-based organizations to ensure that adult and child survivors of trauma can access all of their services in one setting.
This measure would memorialize the achievements of Rosa Parks in the Civil Rights Movement and would commemorate the 20th Anniversary of Rosa Parks Day in California on February 4, 2020.