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 2017, the adjusted gross income limit is $80,156 and $40,078, respectively. This bill, for each taxable year beginning on and after January 1, 2018, would increase the credit amount for a qualified renter, as specified, and would require the Franchise Tax Board to annually adjust for inflation the credit amount for taxable years on and after January 1, 2023. The bill would authorize the Governor to suspend the increased credit amount by proclamation if the Governor finds and declares that an economic emergency exists in this state and it is necessary that the increased credit amount be suspended, in which case the credit amount would be the credit amount for the taxable year immediately preceding the taxable year in which the suspension of the credit applies. The bill would also provide that the increased credit amount is $0 for each taxable year beginning on or after January 1, 2019, unless otherwise specified in a bill providing for appropriations related to the Budget Bill. In the event the increased credit amount is $0, the existing credit amounts of $60 and $120, respectively, would be the credit amounts for that taxable year. This bill would take effect immediately as a tax levy.
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Existing property tax law, in accordance with the California Constitution, provides for a "welfare exemption" for property used exclusively for religious, hospital, scientific, or charitable purposes and that is owned or operated by certain types of nonprofit entities, if certain qualifying criteria are met. This bill, for lien dates occurring on and after January 1, 2019, would provide that property is within the welfare exemption if that property is owned by a community land trust, as defined, otherwise qualifying for the welfare exemption, and specified conditions are met, including that the property is being or will be developed or rehabilitated as housing, as specified. The bill would prohibit this exemption from being denied on the basis that the subject property does not currently contain specified property that is in the course of construction. The bill would require the community land trust to be liable for property tax for the years for which the property was exempt under these provisions if the property was not developed or rehabilitated for housing, or if the development or rehabilitation is not in the course of construction, within 5 years of the lien date following the acquisition of the property. The bill, in the case where property that is owned by a community land trust becomes subject to taxation as so described, would require any assessment made, as provided, to be made within 5 years of the lien date following the date on which the property becomes subject to taxation. By imposing new duties upon local government officials with respect to the exemption provided by this bill, 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, 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.
This measure would declare the intent of the Legislature to further support the housing needs of individuals with developmental disabilities by exploring models that facilitate the private donation of homes in perpetuity and would recognize the work of organizations that have developed a property donation program.
Existing law provides for the State Supplementary Program for the Aged, Blind and Disabled (SSP) , which requires the State Department of Social Services to contract with the United States Secretary of Health and Human Services to make payments to SSP recipients to supplement Supplemental Security Income (SSI) payments made available pursuant to the federal Social Security Act. Under existing law, benefit payments under SSP are calculated by establishing the maximum level of nonexempt income and federal SSI and state SSP benefits for each category of eligible recipient, with an annual cost-of-living adjustment, effective January 1 of each year. Existing law prohibits, for each calendar year, commencing with the 2011 calendar year, any cost-of-living adjustment from being made to the maximum benefit payment unless otherwise specified by statute, except for the pass along of any cost-of-living increase in the federal SSI benefits. Existing law continuously appropriates funds for the implementation of SSP. This bill would reinstate the cost-of-living adjustment beginning January 1 of the 2019 calendar year, subject to the appropriation of funds for this purpose in the annual Budget Act.
The Government Claims Act sets forth the general procedure for the presentation of claims as a prerequisite to commencement of actions for money or damages against local public entities, as defined. The act exempts certain claims against local public entities from the presentation procedures of the act, including, but not limited to, claims made pursuant to a specific provision of the Code of Civil Procedure for the recovery of damages suffered as a result of childhood sexual abuse and arising out of conduct occurring on or after January 1, 2009. Under the act, claims against a local public entity for money or damages that are exempted and that are not governed by any other statutes or regulations expressly relating thereto, are authorized to be governed by the procedure prescribed in an enactment adopted by the local public entity. This bill would specifically exempt from that authorization for procedures prescribed by local enactment claims against a local public entity made pursuant to the above-described existing law for the recovery of damages suffered as a result of childhood sexual abuse.
Existing law finds and declares that prenatal care, delivery service, postpartum care, and neonatal and infant care are essential services necessary to assure maternal and infant health. Existing law requires the State Department of Public Health to develop and maintain a statewide community-based comprehensive perinatal services program to, among other program objectives, ensure the appropriate level of maternal, newborn, and pediatric care services necessary to provide the healthiest outcome for mother and infant. This bill would require the department to investigate and apply for federal funding opportunities regarding maternal mental health, as specified. This bill would require the department to notify the Legislature on or before January 1, 2020, on the department's efforts to secure and utilize the federal funding it receives.
Existing law provides for the out-of-home placement of children who are unable to remain in the custody and care of their parents, and provides for a range of child welfare and foster care services for which these children may be eligible. Under existing law, child welfare services are defined as the continuum of services provided on behalf of children alleged to be the victims of child abuse, neglect, or exploitation, as specified. Existing law provides that child welfare services are best provided using a team-based approach, including the utilization of child and family teams, defined as a team of individuals convened by the placing agency and who are engaged through a variety of team-based processes to identify the strengths and needs of the child or youth and his or her family, and to help achieve positive outcomes for safety, permanency, and well-being. Existing law requires the child and family team process to engage the child or youth, the child's family, and other people important to the family or to the child or youth in meeting the objectives described above. Existing law also requires the team to include representatives who provide formal supports to the child or youth and family when appropriate, including, but not limited to, the caregiver and the placing agency caseworker. This bill would also require the inclusion of the child or youth's Court-Appointed Special Advocate, if one has been appointed, to the child and family team described above, unless the child or youth objects.
Existing law requires the Governor to proclaim certain days each year for specified reasons. Existing law also designates particular days each year as having special significance and encourages all public schools and educational institutions to observe those days and to conduct suitable commemorative exercises on those days. This bill would require the Governor to annually proclaim April 10 as Dolores Huerta Day, would designate and set apart that date each year as having special significance, and would encourage all public schools and educational institutions to observe that date by conducting exercises remembering the life of Dolores Huerta and recognizing her accomplishments and the contributions she made to the state.
This measure would respectfully memorialize the Congress and the President of the United States to enact H.R. 2902 pending before Congress that would fully fund the federal Individuals with Disabilities Education Act.