Sen. Suzette Valladares

The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws. This bill, under both laws, for taxable years beginning on or after January 1, 2023, and before January 1, 2028, would allow a credit against those taxes for contributions paid or incurred by a taxpayer for qualified care or backup care for dependents, as specified, of the taxpayer's employees, in an amount equal to 25% of the contributions, or 30% for a small employer taxpayer, as provided, not to exceed $250,000 per taxable year. Existing law requires any bill authorizing a new tax credit to contain, among other things, specific goals, purposes, and objectives that the tax credit will achieve, detailed performance indicators, and data collection requirements. The bill also would include additional information required for any bill authorizing a new tax credit. This bill would take effect immediately as a tax levy.

(1) The existing Safe Neighborhoods and Schools Act, enacted as an initiative statute by Proposition 47, as approved by the electors at the November 4, 2014, statewide general election, makes the theft of property that does not exceed $950 in value petty theft, and makes that crime punishable as a misdemeanor, with certain exceptions. The initiative statute defines shoplifting as entering a commercial establishment with the intent to commit larceny while that establishment is open during regular hours, where the value of the property that is taken or intended to be taken does not exceed $950. The initiative statute requires that shoplifting be punished as a misdemeanor. Proposition 47 authorizes amendment of its provisions by a 23 vote of the Members of each house of the Legislature so long as the amendments are consistent with and further the intent of the act. This bill would amend Proposition 47 by authorizing acts of shoplifting that occur on 2 or more separate occasions within a 12-month period, and the aggregated value of the merchandise taken exceeds $950, to be punished either by imprisonment in a county jail for not more than one year or by 16 months or 2 or 3 years in a county jail. By increasing the penalty for a crime, this bill would impose a state-mandated local program. (2) Existing law defines the crime of burglary to include entering a railroad car or cargo container with the intent to commit grand larceny or petit larceny or any felony within. Exiting law divides burglary into first and 2nd degrees, with first degree burglary defined as burglary of an inhabited dwelling house, a vessel that is inhabited and designed for habitation, a floating home, a trailer coach, or the inhabited portion or any other building. Existing law defines 2nd degree burglary as all other types of burglary. First degree burglary is punishable by imprisonment in the state prison for 2, 4, or 6 years and 2nd degree burglary being punishable in a county jail for not more than one year or by 16 months or 2 or 3 years in a county jail. This bill would make burglary with regard to a railroad car or a cargo container punishable by imprisonment in a county jail for 2, 4, or 6 years. By increasing the penalty for a crime, this bill would impose a state-mandated local program. (3) 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 measure would recognize March 2022 as Sudden Unexplained Death in Childhood Awareness Month.

This measure would proclaim the month of March 2022 as Traumatic Brain Injury Awareness Month.

This measure would resolve that the Legislature declares March 12, 2022, as National Girl Scout Day.

Under existing law governing the Community Development Block Grant Program, the Department of Housing and Community Development is required to distribute federal funds in the form of grants to eligible cities and counties to provide housing and economic development, principally for persons and families of low or moderate income. Existing law requires all funds made available under the program to be utilized to provide decent housing, a suitable living environment, and expanding economic opportunities, consistent with federal requirements. This bill would authorize the Department of Housing and Community Development to prioritize 10% of program funds for down payment assistance. The bill would provide that these requirements be implemented only to the extent that they are consistent with federal requirements. Existing federal law establishes the HOME Investment Partnership Act, which allocates funds to states and local governments to, among other things, expand the supply of affordable housing. Existing law designates the Department of Housing and Community Development as the state agency responsible for the administration of the state's allocation of HOME Investment Partnership Act funds, the provision of technical assistance, and coordination of HOME Investment Partnership Act activities. This bill would authorize the Department of Housing and Community Development to prioritize 30% of the federal funding provided under the HOME Investment Partnership Act for purposes of promoting homeownership. The bill would provide that this requirement be implemented only to the extent that it is consistent with federal requirements.