Sen. Connie M. Leyva

(1) Existing law establishes the College Readiness Block Grant to provide California's high school pupils, particularly unduplicated pupils, additional supports to increase the number of pupils who enroll at institutions of higher education and complete an undergraduate degree within 4 years. Existing law requires the Superintendent of Public Instruction to allocate funds under the program to certain local educational agencies during the 2015–16 fiscal year to be available for expenditure or encumbrance through the 2018–19 fiscal year. This bill would repeal provisions establishing the College Readiness Block Grant. The bill would establish the A–G Completion Improvement Grant Program, contingent upon an appropriation by the Legislature, to provide additional supports to local educational agencies to help increase the number of California high school pupils, particularly unduplicated pupils, who graduate high school meeting the A–G subject matter requirements for admission to the University of California and the California State University. If sufficient funds have been appropriated for the program, the bill would require the Superintendent to allocate $200,000,000 for the 2021–22 fiscal year under the program, as A–G Access Grants and A–G Success Grants, to school districts, county offices of education, and charter schools meeting certain requirements to be available for expenditure or encumbrance through the 2025–26 fiscal year. The bill would require those funds to be used for activities that directly support pupil access to, and successful completion of, the A–G subject matter requirements, as prescribed. The bill would require the Superintendent to annually post on the State Department of Education's internet website in an easily accessible location a list of each local educational agency's and each individual high school's A–G completion rate, as defined. (2) Existing law requires each school district maintaining any of grades 7 to 12, inclusive, to offer to all otherwise qualified pupils in those grades a course of study that fulfills the requirements and prerequisites for admission to the California public institutions of postsecondary education. This bill would impose that requirement on each county office of education or charter school maintaining any of grades 7 to 12, inclusive, commencing with the 2026–27 school year, and would expressly include the A–G subject matter requirements for admission to the California State University and the University of California in that requirement. By imposing additional duties on county offices of education and charter schools, the bill would impose a state-mandated local program. (3) Existing law requires a school district offering any of grades 9 to 12, inclusive, to provide the parent or guardian of each minor pupil enrolled in any of those grades in the school district with written notification containing certain information relating to A–G subject matter requirements and career technical education. This bill would impose that requirement on each county office of education or charter school maintaining any of grades 9 to 12, inclusive, and would require additional information to be included in the notification, including the A–G completion rate, as defined, for each high school within the local educational agency. The bill would require a local educational agency offering grade 8 to provide the parent or guardian of each minor pupil enrolled in grade 8 in the local educational agency with written notification of certain information relating to A–G subject matter requirements. By imposing additional duties on local educational agencies, the bill would impose a state-mandated local program. (4) 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.

This measure would declare that the Legislature honors the life and legacy of Justice Ruth Bader Ginsburg, and proclaims March 15, 2021, as Justice Ruth Bader Ginsburg Day, a day of remembrance and education to ensure that all Californians always honor and remember a vibrant guardian of equality for all.

This measure would designate April 4, 2021, to April 10, 2021, inclusive, as Women and Girls in STEM Week and would encourage all citizens and community organizations to support the observance of California's Women and Girls in STEM Week by encouraging and celebrating women in the STEM fields.

This measure would proclaim Wednesday, March 24, 2021, as Equal Pay Day in recognition of the need to eliminate the gender gap in earnings by women and to promote policies to ensure equal pay for all.

This measure would recognize March 21, 2021, as the International Day for the Elimination of Racial Discrimination.

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. Existing law, in conformity with the federal Coronavirus Aid, Relief, and Economic Security Act (CARES Act) , and its subsequent amendments in the Paycheck Protection Program and Health Care Enhancement Act and the Paycheck Protection Program Flexibility Act of 2020, among other things, excludes any amounts of covered loans forgiven under the CARES Act from gross income for purposes of the Personal Income Tax Law and the Corporation Tax Law. Existing law reduces the amount of any credit or deduction otherwise allowed under the Personal Income Tax and the Corporation Tax Law for any amount paid or incurred by the taxpayer upon which this exclusion is based by the amount of the exclusion allowed. Existing law requires any 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. Existing federal law, the Consolidated Appropriations Act, 2021, prohibits reductions in tax deductions, denials of basis adjustments, and reductions in tax attributes for federal income tax purposes based on the exclusion from gross income provided in the federal CARES Act and its subsequent amendments. This bill would exclude, for taxable years beginning on or after January 1, 2019, from gross income any advance grant amount, as defined, issued pursuant to specified provisions of the CARES Act or the Consolidated Appropriations Act, 2021, and covered loan amounts forgiven pursuant to the Consolidated Appropriations Act, 2021. This bill would adopt, except as provided, the provisions of the Consolidated Appropriations Act, 2021, prohibiting any reduction in tax deductions, denials of basis adjustments, and reductions in tax attributes based on the exclusion from gross income provided for any loan amount forgiven in modified conformity with the federal CARES Act and its subsequent amendments. This bill would provide findings to comply with the additional information requirement for any bill authorizing a new tax expenditure. This bill would also make findings and declarations related to a gift of public funds. This bill would declare that it is to take effect immediately as an urgency statute.

This measure would designate the month of February 2021 as Teen Dating Violence Awareness and Prevention Month, and would encourage all Californians to observe Teen Dating Violence Awareness and Prevention Month with programs and activities that raise awareness about the dynamics of teen dating violence and support youth in learning the skills to have safe and healthy relationships.