(1) 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. Under existing law, a qualified taxpayer, as defined, is required to provide certain information to the California Film Commission, including the specific start and end dates of production. Existing law does not require an applicant with a production that is an independent film, in filing an application for a motion picture credit with the commission, to provide a summary of the applicant's voluntary programs to increase the representation of minorities and women in specified job classifications. This bill would require a qualified taxpayer to provide additional information, including data regarding the diversity of the applicant's workforce, to be eligible for the motion picture credit. The bill would require an applicant with a production that is an independent film to include, in its application, a summary of the applicant's voluntary programs to increase the representation of minorities and women in specified job classifications. The bill would also require the commission to establish additional verification procedures for updating application information. The bill would require the commission to submit an annual report to the Legislature, beginning January 1, 2022, on aggregate diversity information for the productions allocated motion picture credits and the diversity of the motion picture production industry in California more generally. Existing law limits the aggregate amount of credits that may be allocated under the film credits to $330,000,000, as specified, and sets forth allocation percentages for various productions under the motion picture credit. This bill would increase the aggregate amount of credits that may be allocated for the 2021–22 and 2022–23 fiscal years by $15,000,000, and would make these credits exclusively available to television series that relocate to California, as defined. The bill would also increase the aggregate amount of credits that may be allocated for the 2021–22 and 2022–23 fiscal years by $75,000,000, and would make these credits exclusively available to recurring television series. The bill would require the commission to limit the amount of credits any recurring television series receives in a subsequent season, as specified, and would require the commission to make adjustments, except as provided, to credit allocations if there are certain tax credit shortfalls. This bill, for taxable years beginning on or after January 1, 2022, and before January 1, 2032, would allow a tax credit in an amount equal to 20% or 25%, or as modified, of qualified expenditures for the production of a qualified motion picture in this state at a certified studio construction project. The bill would provide that the credits be allocated by the California Film Commission in the same manner and time period as the existing motion picture credit. The bill would define a "certified studio construction project" for these purposes as a project that provides for the construction or renovation of one or more soundstages located in the state, as specified, and would require a taxpayer seeking certification of a studio construction project to make various certifications to the commission, including that the project is a public work or pays the equivalent of prevailing wages, as provided, and uses a skilled and trained workforce, as provided. The bill would allocate a total of $150,000,000 under this new tax credit, as provided. The bill would prohibit qualified motion pictures from receiving the credit if it receives a credit under the existing motion picture credits provisions, except as specified. By requiring a taxpayer to make specified certifications to the commission, which expands the scope of the crime of perjury, the bill would impose a state-mandated local program. (2) Existing law provides that if any deduction, credit, or exclusion provided in the Personal Income Tax Law or Corporation Tax Law is finally adjudged discriminatory against a national banking association, as described, is finally adjudged invalid, or is discriminatory under the California or United States Constitution, the tax of the favored taxpayer shall be recomputed by the Franchise Tax Board for the taxable year in question, as specified. This bill would state that this provision does not apply to a taxpayer for the invalidation of specified provisions of this bill. (3) Existing law requires, on or before January 1, 2023, the Legislative Analyst's Office (LAO) to provide to certain legislative committees and the public a report evaluating the economic effects and administration of specified tax credits. This bill would change the due date for that report to May 1, 2023, and would require the report to include information relating to the motion picture tax credits. The bill would also require, on or before May 1, 2025, the LAO to provide to those legislative committees and the public certain workforce diversity information relating to those same tax credits. The bill would permit the LAO to request specified information from the California Film Commission and would additionally require the California Department of Tax and Fee Administration to provide information requested by the LAO. (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 no reimbursement is required by this act for a specified reason. (5) 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 XIII A of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature. (6) This bill would take effect immediately as a tax levy.
Sponsored bills
This measure would designate July 29, 2021, as Sugihara Visas Day to memorialize the great achievements of Sugihara Chiune in saving thousands of Jewish lives during World War II.
This measure would designate the overcrossing on State Route 118 at Balboa Boulevard in the County of Los Angeles as the Los Angeles County Sheriff's Deputy Joseph Solano Memorial Overcrossing. The measure would request that the Department of Transportation determine the cost of appropriate signs showing this special designation and, upon receiving donations from nonstate sources covering that cost, erect those signs.
This measure would declare California to be in favor of the United States' ratification of the Basel Convention at the earliest opportunity and would request the Biden Administration to accomplish this ratification as a matter of urgency.
This measure would declare the month of June 2021, as Portuguese Heritage Month, in recognition of June 10 as the Day of Portugal, and June 1 as the Day of the Azores.
This measure would proclaim April 8, 2021, as California Holocaust Memorial Day, and would urge all Californians to observe this day of remembrance for the victims of the Holocaust in an appropriate manner.
Existing law authorizes a peace officer or a professional designated by the county to take a person into custody for a period of up to 72 hours for assessment, evaluation, and crisis intervention, or placement for evaluation and treatment, when the person is a danger to self or others, or is gravely disabled, as a result of a mental health disorder. Existing law authorizes a court to order the evaluation of a person who is alleged to be a danger to self or others as a result of a mental disorder, or the evaluation of a criminal defendant who appears to be a danger to self or others, or to be gravely disabled, as a result of chronic alcoholism or the use of narcotics or restricted dangerous drugs. Existing law authorizes a person who is detained or under court order pursuant to those provisions to be certified, under certain conditions, for not more than 14 days of intensive treatment related to the mental health disorder or impairment by chronic alcoholism. Existing law requires that a certification review hearing be held, as specified, and governs the procedure for presenting evidence at the hearing. Existing law requires the hearing to be conducted by either a court-appointed commissioner or a referee, or a certification review hearing officer. Existing law authorizes the person to be detained for involuntary care, protection, and treatment related to the mental disorder or impairment by chronic alcoholism if, at the conclusion of the certification review hearing, the person conducting the hearing finds that there is probable cause that the person certified is a danger to self or others or is gravely disabled as a result of a mental disorder or impairment by chronic alcoholism, as specified. This bill would authorize the evidence considered in the certification review hearing to include information on the person's medical condition, as defined, and how that condition bears on certifying the person as a danger to themselves or to others or as gravely disabled. Existing law requires a person's involuntary detention for intensive treatment to be terminated and the person released if the person certified is no longer a danger to self or others as a result of mental disorder or impairment by chronic alcoholism. If the person needs continuing medical treatment after the termination of the involuntary detention, this bill would require that person to be informed that continuing medical treatment is recommended.
Existing law provides for the Medi-Cal program, which is administered by the State Department of Health Care Services, under which qualified low-income individuals receive health care services. The Medi-Cal program is, in part, governed by, and funded pursuant to, federal Medicaid program provisions. Existing law establishes the Administrative Claiming process under which the department is authorized to contract with local governmental agencies and local educational consortia for the purpose of obtaining federal matching funds to assist with the performance of administrative activities relating to the Medi-Cal program that are provided by a local governmental agency or local educational agency (LEA) . Existing law also provides that specified services provided by LEAs are covered Medi-Cal benefits and are reimbursable on a fee-for-service basis under the LEA Medi-Cal billing option. Existing law requires the department to engage in specified activities relating to the LEA Medi-Cal billing option, such as amending the Medicaid state plan to ensure that schools are reimbursed for all eligible services and examining methodologies for increasing school participation in the LEA Medi-Cal billing option. Existing law requires that these activities be funded and staffed by proportionately reducing federal Medicaid payments allocable to LEAs for the provision of benefits funded by federal Medicaid program payments under the LEA Medi-Cal billing option in an amount not to exceed $1,500,000 annually. This bill would require the State Department of Education to, no later than July 1, 2022, establish an Office of School-Based Health Programs for the purpose of administering current health-related programs under the purview of the State Department of Education and advising it on issues related to the delivery of school-based Medi-Cal services in the state. The bill would require the office to, among other things, provide technical assistance, outreach, and informational materials to LEAs on allowable services and on the submission of claims. The bill would authorize the office to form advisory groups, as specified, and, to the extent necessary, would require the State Department of Health Care Services to make available to the office any information on other school-based dental, health, and mental health programs, and school-based health centers, that may receive Medi-Cal funding. The bill would require the office to be supported through an interagency agreement with the State Department of Health Care Services, and would authorize the office to receive additional funds from grants and other sources. The bill would increase the annual funding limit for the activities of the State Department of Health Care Services that support the LEA Medi-Cal billing option to $2,000,000, and would require that $500,000 of that amount be available for transfer to the State Department of Education to support the office pursuant to that interagency agreement, with any unexpended funds to be returned. The bill would require the State Department of Health Care Services to collaborate with the office, as specified, and would require a certain summary of activities prepared by the State Department of Health Care Services to include, among other things, activities conducted in coordination with the office.
(1) The California Integrated Waste Management Act of 1989, administered by the Department of Resources Recycling and Recovery, generally regulates the disposal, management, and recycling of solid waste, including, among other solid waste, single-use plastic straws. This bill would prohibit an online retailer that sells or offers for sale and ships purchased products in or into the state from using single-use plastic packaging that consists of shipping envelopes, cushioning, or void fill to package or transport the products, on and after January 1, 2023, for large online retailers, as defined, and on and after January 1, 2025, for small online retailers, as defined. The bill would prohibit a manufacturer, retailer, producer, or other distributor that sells or offers for sale and ships purchased products in or into the state from using expanded polystyrene packaging to package or transport the products, except televisions, printers, computer screens, and large appliances until January 1, 2023. The bill would require an online retailer that provides lockers for the secure pickup of purchased products to provide a collection bin near the lockers for the purpose of collecting and recycling plastic film and expanded polystyrene packaging. The bill would require an online retailer to maintain records describing the collection, transport, and recycling of plastic film and expanded polystyrene packaging pursuant to that provision for one year and to make the records available to the department and the local jurisdiction, upon request. The bill would make the locker collection bin requirement inoperative on January 1, 2025, except for the records provision, and would repeal that requirement, including the records provision, as of January 1, 2026. The bill would make a violation of the foregoing requirements subject to civil penalties and would require penalties collected by the Attorney General to be deposited into the Plastic Packaging Reduction Penalty Account, which the bill would create, for expenditure by the Attorney General, upon appropriation by the Legislature, to enforce those requirements. (2) Existing law prohibits stores, including convenience food stores, foodmarts, and other specified entities that have a specified amount of sales in dollars or retail floor space, from providing a single-use carryout bag to a customer and prohibits those stores from selling or distributing a recycled paper bag at the point of sale unless the store makes the bag available for purchase for not less than $0.10. This bill would establish the At-Store Recycling Program. The bill would require an operator of a store, as defined, to establish an at-store recycling program that provides customers the opportunity to return clean plastic carryout bags and clean durable plastic bags to the store. The bill would require a plastic carryout bag or a durable plastic bag provided by a store to have specified information printed or displayed on the bag, and would require the placement of a collection bin in each store that is visible and easily accessible to the consumer. The bill would require a store to maintain records describing the collection, transport, and recycling of plastic bags pursuant to these provisions for 3 years and to make the records available to the department and the local jurisdiction, upon request. The bill would make a violation of these requirements subject to civil penalties and would require penalties collected by the Attorney General to be deposited into the At-Store Recycling Program Penalty Account, which the bill would create, for expenditure by the Attorney General, upon appropriation by the Legislature, to enforce those requirements. The bill would make these requirements, except for the records and civil penalty provisions, inoperative on January 1, 2030, and would repeal the provisions, including the records and civil penalty provisions, as of January 1, 2033.
Existing law establishes, among other housing programs, the Workforce Housing Reward Program, which requires the Department of Housing and Community Development to make local assistance grants to cities, counties, and cities and counties that provide land use approval to housing developments that are affordable to very low and low-income households. This bill, upon appropriation by the Legislature in the Budget Act or other act, would require the department to administer a program to provide incentives in the form of grants allocated as provided to local governments that rezone idle sites used for a big box retailer or a commercial shopping center to instead allow the development of housing, as defined. The bill would define various terms for these purposes. In order to be eligible for a grant, the bill would require a local government, among other things, to apply to the department for an allocation of grant funds and provide documentation that it has met specified requirements, including certain labor-related requirements. The bill would make the allocation of these grants subject to appropriation by the Legislature in the annual Budget Act or other statute. This bill would require the department to issue a Notice of Funding Availability for each calendar year in which funds are made available for these purposes. The bill would require that the amount of the grant awarded to each eligible local government be equal to 7 times the average amount of annual sales and use tax revenue generated by each idle site identified in the local government's application over the 7 years immediately preceding the date of the local government's application, subject to certain modifications, and that the local government receive this amount in one lump sum following the date of the local government's application. The bill, upon appropriation by the Legislature in the annual Budget Act or other statute, would authorize the department to review, adopt, amend, and repeal guidelines to implement uniform standards or criteria that supplement or clarify the terms, references, or standards for this program and exempt those guidelines from the rulemaking provisions of the Administrative Procedure Act. The bill would make its provisions operative on January 1, 2023.