The Personal Income Tax Law imposes taxes on taxable income, as provided. Under existing law, every employer who pays wages to a resident employee for services performed either within or without this state, or to a nonresident employee for services performed in this state, is required to deduct and withhold from those wages, except as provided, for each payroll, a tax computed in an amount substantially equivalent to the amount reasonably estimated to be due under the Personal Income Tax Law. Under existing law, every employer required to withhold those taxes is required to, for each calendar quarter, file a withholding report, a quarterly return, and a report of wages in a form prescribed by the Employment Development Department, and pay over the taxes required to be withheld. This bill would authorize an employer to claim, for the 2023 and 2024 calendar years, a COVID-19 regulatory compliance credit in a specified amount. The bill would require the credit to be claimed on the employer's last quarterly return, as described, for the relevant calendar year. The bill would require any amount claimed by an employer to be credited against employee personal income tax withholding amounts required to be remitted to the department for the last quarter of the relevant calendar year. This bill would provide that its provisions do not change the amount of personal income taxes required to be withheld from employees and required to be reported to the employee, the department, the Franchise Tax Board, and the Internal Revenue Service. The bill would specify that its provisions do not require additional taxes to be paid by the employee or otherwise alter the employee's tax liability under the Personal Income Tax Law. The bill would state that it is the intent of the Legislature that the operation of the bill's provisions not require an appropriation of moneys by reducing moneys remitted by the employer to the department that would otherwise be deposited in the General Fund. This bill would authorize the department to adopt rules and regulations that are necessary or appropriate to implement the bill. The bill would repeal its provisions on December 1, 2025.
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Existing law requires the Department of Parks and Recreation to issue a park pass for free use of all park facilities in the state park system to a veteran of war in which the United States has been, or may be, engaged, who is a resident of this state, who presents to the department proof of a disability, proof of being held captive as a prisoner of war, or proof of being a recipient of a Congressional Medal of Honor, and proof of an honorable discharge from service. This bill would require a pass for free day use of any unit of the state park system that is operated by the state to be issued to Gold Star Family members, as provided.
The Personal Income Tax Law, in modified conformity with federal income tax law, generally defines "gross income" as income from whatever source derived, except as specifically excluded, including an exclusion for the amount of student loan indebtedness repaid or canceled pursuant to a specified federal law. This bill would exclude from an individual's gross income, for taxable years beginning on or after January 1, 2021, and before January 1, 2026, the amount of certain student loans discharged, in whole or in part, after December 31, 2020, and before January 1, 2026, in conformity with federal law. 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 would include additional information required for any bill authorizing a new tax expenditure. This bill would make findings and declarations related to a gift of public funds.
Existing law, the Knox-Keene Health Care Service Plan Act of 1975, provides for the licensure and regulation of health care service plans by the Department of Managed Health Care, and makes a willful violation of the act a crime. Existing law provides for the regulation of health insurers by the Department of Insurance. Existing law requires a health care service plan contract issued, amended, delivered, or renewed on or after January 1, 2000, or an individual or group policy of disability insurance or self-insured employee welfare benefit plan to provide coverage for mammography for screening or diagnostic purposes upon referral by specified professionals. Under existing law, mammography performed pursuant to those requirements or that meets the current recommendations of the United States Preventive Services Task Force is provided to an enrollee or an insured without cost sharing. This bill would require a health care service plan contract, a policy of health insurance that provides hospital, medical, or surgical coverage, or a self-insured employee welfare benefit plan issued, amended, or renewed on or after January 1, 2025, to provide coverage without imposing cost sharing for, among other things, screening mammography and medically necessary diagnostic breast imaging, including diagnostic breast imaging following an abnormal mammography result and for an enrollee or insured indicated to have a risk factor associated with breast cancer, except as specified. 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 designate the overcrossing on State Route 210 at Archibald Avenue in the City of Rancho Cucamonga as the Senator Bob Dutton 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.
(1) Existing law makes it a crime to possess for sale or purchase for purpose of sale, transport, or sell, various controlled substances, including, among others, fentanyl. This bill would require a person who is convicted of, or who pleads guilty or no contest to, the above crimes as they relate to hard drugs, as defined, to receive a written advisory of the danger of distribution of controlled substances and that, if a person dies as a result of that action, the distributor can be charged with homicide or murder. The California Constitution provides for the Right to Truth-in-Evidence, which requires a 23 vote of the Legislature to exclude any relevant evidence from any criminal proceeding, as specified. This bill would prohibit the fact that this warning was given from being used as evidence in the prosecution of a minor in juvenile court, thereby requiring a 23 vote. (2) Existing law makes it a felony punishable by imprisonment in the state prison for 2, 3, or 4 years to unlawfully possess any amount of a substance containing cocaine base, cocaine, heroin, methamphetamine, or phencyclidine while armed with a loaded, operable firearm. This bill would expand that crime to include when the substance possessed is fentanyl. By expanding the scope of a crime, this bill would impose a state-mandated local program. (3) Existing law also imposes an additional term, and authorizes a trial court to impose a specified fine, upon a person who is convicted of a violation of, or of a conspiracy to violate, specified provisions of law with respect to a substance containing heroin, fentanyl, cocaine base, and cocaine, if the substance exceeds a specified weight. This bill would make that term of imprisonment punishable in the state prison. The bill would additionally lower the weight requirements of that crime with regard to fentanyl. By expanding the scope of a crime, this bill would impose a state-mandated local program. (4) Existing law, the 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 money, labor, or property petty theft punishable as a misdemeanor whenever the value of the property taken does not exceed $950 and grand theft when the value exceeds $950. Proposition 47 requires shoplifting, defined as entering a commercial establishment with the intent to commit larceny if the value of the property taken does not exceed $950, to 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 the aggregation of the values of the property involved in one or more cases of shoplifting or theft into a single count or charge when the case involves one or more acts of theft or shoplifting, with the sum of the value of all property or merchandise being the value considered when determining the degree of theft. (5) Existing law, added by Proposition 47, provides that a person with a prior conviction for specified sex offenses may be charged with a felony for shoplifting or for theft of property not exceeding $950 in value. This bill would amend Proposition 47 by requiring a person convicted of petty theft or shoplifting, if the person has 2 or more prior convictions for specified theft-related offenses, to be punished as a misdemeanor or felony, as specified. The bill would require a court, upon arrest of a person under these provisions, to make an individualized determination of risk to public safety and likelihood to return to court prior to releasing the individual. (6) Existing law authorizes a court to grant pretrial diversion to a defendant in specified cases, including when the defendant is suffering from a mental disorder, specified controlled substances crimes, and when the defendant was, or currently is, a member of the United States military. This bill would authorize prosecutors to create and offer a deferred entry of judgment program to defendants convicted of the possession, sale, or transport of hard drugs, as defined. The bill would make a participant in the program agree to complete a treatment program in lieu of a jail or prison sentence, and, upon the defendant's successful completion of the program, the court would dismiss the charges against the defendant. The bill would, as part of the program, require the court to, with the consent of the defendant, order a drug addiction expert to conduct a substance abuse and mental health evaluation of the defendant, and to order a qualified individual to determine if the defendant is eligible to receive benefits from specified programs for the treatment ordered pursuant to these provisions. The bill would, if the defendant participates in the interview, prohibit the interview or evidence derived from the interview from being used as evidence, thereby requiring a 23 vote. By expanding the duties of county employees, this bill would impose a state-mandated local program. (7) State law, repealed as of January 1, 2018, required a court to impose an additional term of imprisonment, as specified, on a person who takes, damages, or destroys property in the commission or attempted commission of a felony, as specified. This bill would create sentencing enhancements for taking, damaging, or destroying property in the commission or attempted commission of a felony, as specified. The bill would additionally make any person who acts in concert with 2 or more persons to take, attempt to take, damage, or destroy any property in the commission or attempted commission of a felony punishable by an additional and consecutive term of imprisonment of one, 2, or 3 years. By creating a new enhancement, this bill would impose a state-mandated local program. (8) Existing law makes a person who is armed with a firearm in the commission of specified drug-related offenses punishable by an additional consecutive term of imprisonment in the county jail for 3, 4, or 5 years. This bill would make that term of imprisonment punishable in the state prison. (9) Existing law makes a person who inflicts great bodily injury on another punishable by an additional term of imprisonment in the state prison, as specified, based on the circumstances and the victim of that great bodily injury. This bill would make a person who sells, furnishes, administers, or gives away a controlled substance and who knew or should have known that the substance included fentanyl or a fentanyl analog deemed to have personally inflicted great bodily injury when the person to whom the substance was sold, furnished, administered, or given suffers a significant or substantial physical injury from using the substance. By expanding the scope of a crime, this bill would impose a state-mandated local program. (10) 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 with regard to certain mandates no reimbursement is required by this act for a specified reason. With regard to any other mandates, this bill would provide that, if the Commission on State Mandates determines that the bill contains costs so mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above. (11) This bill would provide that the provisions of the bill that amend Proposition 47 would become effective only upon approval of the voters, and would provide for the submission of those provisions to the voters for approval at the next statewide general election. (12) This bill would declare that it is to take effect immediately as an urgency statute.
Existing law makes it a crime to possess for sale or purchase for purpose of sale, transport, import, sell, furnish, administer, give away, manufacture, compound, convert, produce, derive, process, or prepare various controlled substances, including, among others, fentanyl, peyote, and various other opiates and narcotics. This bill, Alexandra's Law, would require the court to advise a person who is convicted of, or who pleads guilty or no contest to, the above crimes, as specified, of the danger of selling or administering illicit drugs and counterfeit pills and that, if a person dies as a result of that action, the defendant can be charged with homicide. The bill would require the court to read the advisory statement in a case in which the defendant exchanged a controlled substance containing fentanyl or its analogs for anything else of value, as specified. The bill would require the advisory statement to be included in a plea form, if used, and specified on the record. The bill would require that the fact the advisory was given be recorded in the abstract of conviction and would prohibit the advisement from being used as evidence in the prosecution of a minor in juvenile court.
Existing law requires a core recycler that accepts, ships, or sells used catalytic converters to maintain specified information regarding the purchase and sale of the catalytic converters. Existing law prohibits a core recycler from providing payment for a catalytic converter unless, among other requirements, the payment is made by check, as specified. This bill, in addition to payment by check, would allow for payment by credit card or any other form of traceable payment other than cash. Existing law licenses and regulates motor vehicle dealers and retailers. Existing law prohibits a motor vehicle dealer or retailer from selling any motor vehicle that is not in compliance with the requirements enumerated in the Vehicle Code. This bill would prohibit a dealer or retailer from selling a new or used motor vehicle equipped with a catalytic converter unless the catalytic converter has been permanently marked, as defined, with the vehicle identification number of the vehicle to which it is attached. The bill would, until January 1, 2025, exempt from this prohibition a vehicle purchased from a dealer licensed in this state who is also licensed in another state and does not have a warranty service facility in this state. A violation of this provision would be punishable as an infraction, as specified. By creating a new infraction, this bill would impose a state-mandated local program. 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.
Existing law provides that the small claims court has jurisdiction over actions seeking certain forms of relief, including money damages in specified amounts and claims brought by natural persons, not exceeding $10,000, except as specified. Existing law requires an action or special proceeding to be treated as a limited civil case if certain conditions exist, including, among others, that the amount in controversy does not exceed $25,000. This bill would increase the small claims court jurisdiction over actions brought by a natural person, if the amount does not exceed $12,500, except as specified, and would also increase the amount in controversy permitted in other specified actions within the jurisdiction of the small claims court. The bill would increase the limit on the amount in controversy for an action or special proceeding to be treated as a limited civil case to $35,000. The bill would also make technical, nonsubstantive changes to these provisions and make conforming changes.
Existing law, the California Uniform Controlled Substances Act, classifies controlled substances into 5 schedules and places the greatest restrictions and penalties on the use of those substances placed in Schedule I. The act classifies the drug fentanyl in Schedule II. Existing law prohibits a person from possessing for sale or purchasing for purposes of sale, specified controlled substances, including fentanyl, and provides for imprisonment in a county jail for 2, 3, or 4 years for a violation of this provision. Existing law also requires a local health officer to assume that the fentanyl manufacturing process has led to some degree of chemical contamination and take action, as prescribed, if a fentanyl laboratory activity has taken place at a property. This bill would, upon appropriation by the Legislature, establish the Fentanyl Misuse and Overdose Prevention Task Force to undertake various duties relating to fentanyl misuse including, among others, collecting and organizing data on the nature and extent of fentanyl misuse in California and evaluating approaches to increase public awareness of fentanyl misuse. The bill would require the task force to be co-chaired by the Attorney General and the State Public Health Officer or their designees, and would specify the membership of the task force. The bill would require the first meeting of the task force to take place no later than June 1, 2024, and would require the task force to meet at least once every 2 months. The bill would require the task force to submit an interim report on its findings and recommendations to the Attorney General, the Governor, and the Legislature by July 1, 2025, and submit a final report by December 1, 2025. The bill would repeal these provisions on January 1, 2026.