The Personal Income Tax Law authorizes various deductions in computing income that is subject to tax under that law. This bill, for taxable years beginning on or after January 1, 2025, and before January 1, 2030, would allow a deduction in computing adjusted gross income in connection with health savings accounts in modified conformity with federal law. In general, the deduction would be an amount equal to the aggregate amount paid in cash during the taxable year by, or on behalf of, an eligible individual, as defined, to a health savings account of that individual, as provided. The bill, for taxable years beginning on or after January 1, 2025, and before January 1, 2030, would also provide related conformity to that federal law with respect to the allowance of rollovers from Archer Medical Savings Accounts, health flexible spending arrangements, or health reimbursement accounts to a health savings account, and penalties in connection therewith. Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives 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. This bill would take effect immediately as a tax levy.
Sponsored bills
Existing law, the Labor Code Private Attorneys General Act of 2004 (PAGA) , authorizes an aggrieved employee, as defined, to bring a civil action, on behalf of that employee and other current or former employees, to enforce a violation of any provision of the Labor Code that provides for a civil penalty to be assessed and collected by the Labor and Workforce Development Agency or any of its departments, divisions, commissions, boards, agencies, or employees pursuant to certain notice and cure provisions, as prescribed. This bill would, among other things, authorize, on or after October 1, 2024, an employer that employed fewer than 100 employees in total during the period covered by the required notice to, within 33 days of receipt of the notice submit to the agency a confidential proposal to cure one or more of the alleged violations and, upon completing the cure, provide a sworn notification to the employee and agency that the cure is completed, as prescribed. By expanding the scope of the crime of perjury, this bill would impose a state-mandated local program. The bill would require the agency to verify whether the cure is complete within 20 days of receiving the employer's notification, as specified. This bill would also authorize an employer who employed at least 100 employees in total during the period covered by the required notice to, upon being served with a summons and complaint asserting a claim under PAGA, file a request and participate in, as prescribed, an early evaluation conference in the proceedings of the claim and a request for a stay of court proceedings before, or simultaneous with, that defendant's responsive pleading or other initial appearance in the action that includes the claim. This bill would apply its provisions to a civil action brought on or after June 19, 2024, except as specified. Existing constitutional provisions require that a statute that limits the right of access to the meetings of public bodies or the writings of public officials and agencies be adopted with findings demonstrating the interest protected by the limitation and the need for protecting that interest. This bill would make legislative findings to that effect. 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 become operative only if AB 2288 of the 2023–24 Regular Session is enacted and takes effect on or before January 1, 2025. This bill would declare that it is to take effect immediately as an urgency statute.
Existing law, the Labor Code Private Attorneys General Act of 2004 (PAGA) , authorizes an aggrieved employee, as defined, to bring a civil action, on behalf of that employee and other current or former employees, to enforce a violation of any provision of the Labor Code that provides for a civil penalty to be assessed and collected by the Labor and Workforce Development Agency or any of its departments, divisions, commissions, boards, agencies, or employees pursuant to certain notice and cure provisions, as prescribed. This bill would, among other things, instead authorize an aggrieved employee to bring a civil action as described above on behalf of the employee and other current or former employees against whom a violation of the same provision was committed. With respect to a violation by a person of a provision that does not provide for a civil penalty, PAGA makes that person liable for a civil penalty of $500 if, at the time of the alleged violation, the person does not employ one or more employees. If, at the time of the alleged violation, the person employed one or more employees, PAGA makes that person liable for a civil penalty of $100 for each aggrieved employee per pay period for the initial violation and $200 for each aggrieved employee per pay period for each subsequent violation. PAGA requires 75% of civil penalties recovered by aggrieved employees to be distributed to the Labor and Workforce Development Agency for enforcement of labor laws, including the administration of PAGA, and for education of employers and employees about their rights and responsibilities under the Labor Code, as specified, and requires 25% of civil penalties recovered by aggrieved employees to be distributed to the aggrieved employees, except as prescribed. This bill would instead, if, at the time of the alleged violation, the person employed one or more employees, make that person liable for a civil penalty of $100 for each aggrieved employee per pay period, except if certain mitigating factors apply, including that the alleged violation resulted from an isolated, nonrecurring event that did not extend beyond the lesser of 30 consecutive days or 4 consecutive pay periods, in which case the bill would make the civil penalty $25 or $50, except as provided. The bill would, subject to an exception, also reduce the civil penalties prescribed by PAGA by 15% or 30%, as specified, if a person accused of a violation has taken all reasonable steps to comply with the provisions alleged to have been violated in the required notice provided by the aggrieved employee, as prescribed. This bill would apply its provisions to a civil action brought on or after June 19, 2024, except as specified. This bill would become operative only if SB 92 of the 2023–24 Regular Session is enacted and takes effect on or before January 1, 2025. This bill would declare that it is to take effect immediately as an urgency statute.
The California Constitution provides that all property is taxable, and requires that it be assessed at the same percentage of fair market value, unless otherwise provided by the California Constitution or federal law. The California Constitution and existing property tax law provide various exemptions from taxation, including, among others, a disabled veterans' exemption and a veterans' organization exemption. This bill would exempt from taxation, on that part of the full value of the residence that does not exceed $863,790, as provided, property owned by, and that constitutes the principal place of residence of, a veteran, the veteran's spouse, or the veteran and the veteran's spouse jointly, if the veteran is 100% disabled. The bill would provide an unmarried surviving spouse a property exemption in the same amount that they would have been entitled to if the veteran was alive and if certain conditions are met. The bill would require certain documentation to be provided to the county assessor to receive the exemption and would prohibit any other real property tax exemption from being granted to the claimant if receiving the exemption provided by the provisions of this bill. The bill would make these exemptions applicable for property tax lien dates occurring on or after January 1, 2024, but occurring before January 1, 2034. By imposing additional duties on local tax officials, the bill would impose a state-mandated local program. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would state that it is the intent of the Legislature to apply those requirements to the bill and would set forth specified information relating to those 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, 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 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. This bill would take effect immediately as a tax levy.
Maddy summaryThis bill designates May 2024 as Foster Youth Awareness Month to highlight the challenges faced by children in California's foster care system. The measure directly affects foster youth, their families, and organizations that support them by encouraging public recognition of their needs and experiences. It does not change laws or allocate funding but serves as a symbolic gesture to raise awareness about issues like homelessness, education gaps, and trauma among foster youth. The resolution is intended to foster community engagement and support for initiatives aimed at improving outcomes for these young people.
Existing law prohibits an employer from discriminating against a person in hiring, termination, or a term or condition of employment, or otherwise penalizing a person because of the person's use of cannabis off the job and away from the workplace or an employer-required drug screening test that has found the person to have nonpsychoactive cannabis metabolites in their hair, blood, urine, or other bodily fluids. Existing law exempts certain applicants and employees from those provisions, including applicants and employees hired for positions that require a federal government background investigation or security clearance, as specified. This bill, until January 1, 2028, would exempt from the provision prohibiting employers from discriminating against a person for use of cannabis off the job and away from the workplace applicants and employees in sworn positions within law enforcement agencies who have certain functions, including functions related civil enforcement matters or coroner functions.
This measure would acknowledge April 2024 as Child Abuse Prevention Month and encourage Californians to work together to support youth-serving child abuse prevention activities in their communities and schools.
Existing law allows the court to issue a protective order restraining a defendant from any contact with the victim if the defendant has been convicted of a crime of domestic violence, human trafficking, a crime in furtherance of a criminal street gang, or a registerable sex offense. Under existing law, the protective order may be valid for up to 10 years, as determined by the court. This bill would additionally allow the court to issue a permanent protective order restraining a defendant from any contact with the victim if the defendant has been convicted of any serious or violent felony, as defined, or any felony requiring registration as a sex offender. The bill would also authorize the court to permanently extend certain previously issued orders under certain circumstances. The bill would require the Judicial Council to develop forms, instructions, and rules relating to these orders. The bill would make other conforming changes. By authorizing the issuance of protective orders in certain circumstances and the extension of certain protective orders, a violation of which is punishable as a crime, this 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 no reimbursement is required by this act for a specified reason.
Existing law, the Petroleum Industry Information Reporting Act of 1980, requires refiners, as defined, to report monthly to the State Energy Resources Conservation and Development Commission (Energy Commission) , for each of their refineries, specified information, including the origin of petroleum receipts and the source of imports of finished petroleum products. This bill would express the intent of the Legislature that, to the extent feasible within existing resources, the Energy Commission monitor foreign countries that export oil to California and identify on its internet website which of those countries have demonstrated human rights abuses, as documented by the United States Department of State, and which of those countries have lower environmental standards for the production of oil than California. Existing law imposes various limitations on the emissions of air contaminants for the control of air pollution from vehicular and nonvehicular sources. Existing law requires the State Air Resources Board to post on its internet website information on air quality conditions and trends statewide and to develop and conduct a program of monitoring airborne fine particles smaller than 2.5 microns in diameter (PM 2.5) . This bill would require the state board to annually produce an assessment of the greenhouse gas emissions associated with the transportation of oil in California, as specified, and to include that assessment on the state board's internet website. The bill would also require the Energy Commission to annually provide data collected pursuant to the Petroleum Industry Information Reporting Act of 1980 to the state board for the purposes of the assessment. The bill would require the data to comply with specified confidentiality requirements. Under existing law, the Geologic Energy Management Division in the Department of Conservation regulates the drilling, operation, maintenance, and abandonment of oil and gas wells in the state. This bill would require the division to provide a link on its internet website to air quality emissions data associated with the transportation of oil imported into the state.
The California Healthy Youth Act requires school districts, defined to include county boards of education, county superintendents of schools, the California School for the Deaf, the California School for the Blind, and charter schools, to ensure that all pupils in grades 7 to 12, inclusive, receive comprehensive sexual health education and human immunodeficiency virus (HIV) prevention education, as specified. The act authorizes a school district to provide that education earlier than grade 7 with age-appropriate and medically accurate information. The act requires each school district to notify parents and guardians of pupils about its plan to provide sexual health education and HIV prevention instruction for the upcoming school year and to inform them, among other things, that the written and audiovisual educational materials used in comprehensive sexual health education and HIV prevention education are available for inspection. This bill would require the governing board of a school district to adopt a policy at a publicly noticed meeting specifying how parents and guardians of pupils may inspect the written and audiovisual educational materials used in comprehensive sexual health education and HIV prevention education, including that the materials, including updates or changes to the materials, are made available, within prescribed timeframes, at each schoolsite and, except as provided, publicly posted on the school district's internet website or, if applicable, on a school district's parent or guardian portal, as specified. By imposing additional duties on local educational agencies, 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.