Sen. Scott Wilk

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. This bill would require the Franchise Tax Board to prepare a written report by April 1, 2023, on the number of taxpayers claiming the credit, and the average credit amount on returns claiming the credit.

This measure would designate the portion of U.S. Route 101 in the County of San Luis Obispo, from postmile 19.812 to postmile 15.579, as the Katcho Achadjian Memorial Highway. The measure would request the Department of Transportation to determine the cost of appropriate signs showing this special designation and, upon receiving donations from nonstate sources covering that cost, to erect those signs.

The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including a motion picture credit for taxable years beginning on or after January 1, 2020, to be allocated by the California Film Commission on or after July 1, 2020, and before July 1, 2025, in an amount equal to 20% or 25% of qualified expenditures for the production of a qualified motion picture in this state, with additional credit amounts allowed, including for amounts equal to specified qualified expenditures and qualified wages relating to original photography outside the Los Angeles zone, as specified. Existing law limits the aggregate amount of credits that may be allocated to specified amounts per fiscal year, and sets forth allocation percentages for various productions under the motion picture credit. This bill, for credit allocations made on or after July 1, 2023, would revise the definition of qualified motion picture for purposes of the credit to require an applicant to provide a diversity workplan that includes goals that are broadly reflective of California's population, as specified, and would require the commission to approve or reject each diversity workplan, to the extent allowed by federal and state law. The bill would prohibit the commission from certifying the tax credit for an applicant required to provide a diversity workplan until the commission receives the applicant's final diversity report, and would authorize the commission to increase the applicant's credit percentage if the commission determines that the applicant has met or made a good faith effort to meet the diversity goals in its diversity workplan. This bill, if legislation relating to the 2023 Budget Act and making changes to the application criteria for the motion picture credit is enacted, would extend the period during which the commission allocates the above-described motion picture credits through July 1, 2030. The bill would also extend the application of the limit on the aggregate amount of credits that may be allocated through the 2029–30 fiscal year and would make conforming changes. Existing law also allows a credit for taxable years beginning on or after January 1, 2022, and before January 1, 2032, in an amount equal to 20% or 25%, or as modified, of qualified expenditures paid or incurred during the taxable year by a qualified motion picture produced in this state at a certified studio construction project. This bill would instead allow the credit for qualified expenditures paid or incurred by a qualified taxpayer in all taxable years during the production of a qualified motion picture produced in this state at a certified studio construction project. 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. This bill would provide findings to comply with the additional information requirement for any bill authorizing a new tax expenditure. This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 2/3 of the membership of each house of the Legislature. This bill would take effect immediately as a tax levy.

This measure would respectfully memorialize the 117th United States Congress and the President of the United States to enact legislation, S. 3213, known as the IDEA Full Funding Act, which would fully fund the federal Individuals with Disabilities Education Act.

Existing law establishes the Department of Forestry and Fire Protection in the Natural Resources Agency to provide fire protection and prevention services, as specified. This bill would require the department to maintain a standard minimum level of staffing for each of its engines, as specified, without the regular practice of forcing overtime on its personnel. The bill would require the department to increase its existing firefighter fuel crews, as specified. The bill would require the department, on or before January 1, 2024, to provide to the Legislature a long-term staffing plan to meet the new era of wildfire firefighting.

This measure would recognize that the Antelope Valley will henceforth be affectionately and acceptably referred to by the State of California as the Aerospace Valley.

This measure would designate the portion of State Route 91, from the Pioneer Boulevard undercrossing to the Carmenita Road overcrossing, as the First Lady Pat Nixon Memorial Highway. This measure would request the Department of Transportation to determine the cost of appropriate signs showing this special designation and, upon receiving donations from non-state sources covering that cost, to erect those signs.

(1) Existing law makes it unlawful to deposit, permit to pass, or place where it can pass, specified pollutants into the waters of this state, including any substance or material deleterious to fish, plant life, mammals, or bird life. A violation of this provision is a crime under the Fish and Game Code. Existing law also subjects a violation of that provision to a civil penalty of no more than $25,000 for each violation and an additional civil penalty of no more than $10 for each gallon or pound of material discharged, and requires the civil action to be brought by the Attorney General upon complaint by the Department of Fish and Wildlife or by the district attorney or city attorney in the name of the people of the State of California. Existing law provides that a specified affirmative defense to a violation of the criminal provision does not apply to an action for civil penalties or injunctive relief pursuant to that civil provision. This bill would provide that the specified affirmative defense to a violation of the criminal provision also does not apply in any other civil action that alleges a violation resulting from unlicensed cannabis cultivation. The bill would delete the requirement that the Attorney General only bring that civil action upon complaint by the department and would authorize, for a violation resulting from unlicensed cannabis cultivation, the civil action to be brought by a county counsel in the name of the people of the State of California. (2) Existing law generally requires 12 of all fines and forfeitures imposed or collected in any court of this state for violations of the Fish and Game Code or any other law providing for the protection or preservation of birds, mammals, fish, reptiles, or amphibians to be deposited in the county treasury of the county in which the violation was committed. Existing law requires those funds and other specified funds to be deposited in a county fish and wildlife propagation fund and authorizes the county board of supervisors to expend those funds for specified purposes. This bill would additionally authorize expenditures from the fish and wildlife propagation fund of a county for costs incurred by a county counsel in investigating and prosecuting the civil actions specified in paragraph (1) for violations resulting from unlicensed cannabis cultivation. (3) Under existing law, the diversion or use of water other than as authorized by specified provisions of law is a trespass, subject to specified civil liability and injunctive relief imposed in the superior court in actions brought by the Attorney General upon request of the State Water Resources Control Board. Existing law requires funds recovered pursuant to that provision to be deposited in the Water Rights Fund, which is available upon appropriation by the Legislature for specified purposes. This bill would authorize, for a violation resulting from unlicensed cannabis cultivation, the civil action to be brought by a county counsel or city attorney in the name of the people of the State of California, as specified. The bill would delete the requirement that the Attorney General only bring the civil action upon request of the board. The bill would require funds recovered pursuant to that provision to, upon appropriation by the Legislature, first be used to reimburse the Attorney General, city attorney, or county counsel for costs of bringing the action, including reasonable attorney's fees.