Sen. Suzette Valladares

Existing law generally provides that everyone is responsible, not only for the result of their willful acts, but also for an injury occasioned to another by that person's want of ordinary care or skill in the management of their property or person, except as specified. This bill would exempt a nonprofit charitable organization, as defined, from civil liability for an injury occurring on its premises and resulting from the provision of services to homeless persons, unless the injury results from gross negligence or intentional misconduct.

The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws. Existing law establishes the Greenhouse Gas Reduction Fund and requires all moneys, except as provided, collected by the State Air Resources Board from the auction or sale of allowances, as specified, to be deposited into the fund and be available for appropriation by the Legislature. This bill, for taxable years beginning on or after January 1, 2023, and before January 1, 2028, would allow a credit against those taxes to a qualified taxpayer, as defined, in an amount equal to one thousand dollars ($1,000) per qualified employee, as defined. The bill would require a taxpayer claiming the credit to retain documentation, including, but not limited to, a telecommuting agreement signed by the taxpayer and employee, demonstrating that the employee telecommutes at least 25 hours per week. The bill would require, upon request by the Franchise Tax Board, a taxpayer to provide, in a manner prescribed by the board, that documentation for purposes of verifying the taxpayer's eligibility for the credit. The bill would require board to annually determine the amount of revenue lost as a result of the credits and to report the amount to the Controller. The bill would authorize the Controller to transfer moneys, to the extent permissible, from the Greenhouse Gas Reduction Fund to the General Fund up to the amount of revenue lost as a result of the credits. 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 income tax credit.

This measure would proclaim March 7, 2022, to March 11, 2022, inclusive, as School Breakfast Week and would recognize the importance of school nutrition programs and school nutrition staff in addressing the needs of the state's pupils.

This measure would proclaim the week of March 6, 2022, to March 12, 2022, inclusive, as Women in Construction Week.

The Personal Income Tax Law, in modified conformity with federal law, generally defines "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income for purposes of computing tax liability. 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, for taxable years beginning on or after January 1, 2022, and before January 1, 2027, would provide an exclusion from gross income for survivor benefits or payments, not to exceed $20,000 per taxable year, received on or after January 1, 2021, and before January 1, 2027, under the federal Survivor Benefit Plan. The bill would require the Franchise Tax Board to submit, on or before June 15, 2025, a report to the Legislature on the income brackets of taxpayers who claimed this exclusion, and would provide findings and declarations relating to the goals, purposes, and objectives of this exclusion. This bill would take effect immediately as a tax levy.

This measure would proclaim March 2022 as Visual and Performing Arts Education Month and urge all residents to become interested in and give full support to quality visual and performing arts education programs for children and youth.

This measure would recognize February 2022 as Black History Month, urge all citizens to join in celebrating the accomplishments of African Americans during Black History Month, and encourage the people of California to recognize the many talents of African Americans and the achievements and contributions they make to their communities to create equity and equality for education, economics, and social justice. The measure would also recognize the significance in protecting citizens' right to vote and remedying racial discrimination in voting.

This measure would proclaim February 24, 2022, as Introduce a Girl to Engineering Day.