Sen. Janet Nguyen

The California Healthy Youth Act requires school districts, defined to include county boards of education, county superintendents of schools, the California School for the Deaf, the California School for the Blind, and, commencing with the 2019–20 school year, charter schools, to ensure that all pupils in grades 7 to 12, inclusive, receive comprehensive sexual health education and human immunodeficiency virus (HIV) prevention education, as specified. The act authorizes a school district to provide that education earlier than grade 7 with age-appropriate and medically accurate information. The act requires each school district to notify parents and guardians of pupils about its plan to provide sexual health education and HIV prevention instruction for the upcoming school year and to inform them, among other things, that the written and audiovisual educational materials used in comprehensive sexual health education and HIV prevention education are available for inspection. This bill would require the governing board of a school district to adopt a policy at a publicly noticed meeting specifying how parents and guardians of pupils may inspect the written and audiovisual educational materials used in comprehensive sexual health education and HIV prevention education, including that the materials, including updates or changes to the materials, are made available, within prescribed timeframes, at each schoolsite and, except as provided, publicly posted on the school district's internet website or, if applicable, on a school district's parent or guardian portal, as specified. By imposing additional duties on local educational agencies, the 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, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.

The Personal Income Tax Law allows various credits against the taxes imposed by that law, including a young child tax credit and a credit, in modified conformity with federal law, for dependent care services. This bill would state the intent of the Legislature to enact legislation that would conform to President Biden's proposal to increase and expand the federal child tax credit and to make that credit refundable.

Existing property tax law generally requires the county auditor, in each fiscal year, to allocate property tax revenues to local jurisdictions in accordance with specified formulas and procedures, and generally requires that each jurisdiction be allocated an amount equal to the total of the amount of revenue allocated to that jurisdiction in the prior fiscal year, subject to certain modifications, and that jurisdiction's portion of the annual tax increment, as defined. This bill would make a nonsubstantive change to that provision.

The Personal Income Tax Law, beginning on or after January 1, 2015, in modified conformity with federal income tax laws, allows an earned income tax credit against personal income tax, and a payment from the Tax Relief and Refund Account for an allowable credit in excess of tax liability, to an eligible individual that is equal to that portion of the earned income tax credit allowed by federal law as determined by the earned income tax credit adjustment factor, as specified. The law provides that the amount of the credit is calculated as a percentage of the eligible individual's earned income and is phased out above a specified amount as income increases. This bill, for each taxable year beginning on or after January 1, 2021, and before January 1, 2022, would authorize a taxpayer to elect to have the amount of the credit calculated based on the taxpayer's earned income for the taxable year beginning on or after January 1, 2019, and before January 1, 2020, the taxpayer's earned income for the taxable year beginning on or after January 1, 2020, and before January 1, 2021, or the taxpayer's earned income for the next taxable year beginning on or after January 1, 2021, and before January 1, 2022. Existing law establishes the continuously appropriated Tax Relief and Refund Account and provides that payments required to be made to taxpayers or other persons from the Personal Income Tax Fund are to be paid from that account, including any amount to be paid as an earned income tax credit in excess of any tax liabilities. By increasing the amount of the California Earned Income Tax Credit to be paid with funds from the Tax Relief and Refund Account, and thus, authorizing new payments from that account for additional amounts in excess of personal income tax liabilities, this bill would make an appropriation.

Existing law requires the governing board of any school district to give diligent care to the health and physical development of pupils and authorizes the governing board of a school district to employ properly certified persons for the work, including school psychologists and counselors. This bill would require the State Department of Education, upon appropriation by the Legislature, to provide up to $500,000,000 in grants each year for the purpose of providing mental health services for all pupils, including those affected by school closures and distance learning requirements resulting from the COVID-19 pandemic. The bill would require the department to allocate those grants to local educational agencies, as specified. The bill would be implemented only to the extent that funds for its purposes are appropriated by the Legislature in the annual Budget Act, and would authorize that appropriation to come from any available state and federal funds.

Existing law provides for various regulations of business activity, including providing that every contract by which anyone is restrained from engaging in a lawful profession, trade, or business of any kind is to that extent void, except as provided in specified law. This bill would state the intent of the Legislature to enact legislation that would address businesses.

Existing law, the Community Services District Law, authorizes the formation of community services districts for various specified purposes, including supplying water, treating sewage, disposing of solid waste, and providing fire protection. The law specifies its relation and effect on certain districts organized pursuant to former laws and to actions taken by them, among other things. This bill would make nonsubstantive changes to those provisions.

Existing law classifies controlled substances into 5 schedules and places the greatest restrictions and penalties on the use of those substances placed in Schedule I. Existing law 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 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, cocaine base, and cocaine, if the substance exceeds a specified weight. This bill would impose that additional term upon, and authorize a fine against, a defendant who violates those laws with respect to a substance containing fentanyl. By imposing additional incarceration costs on local agencies, the 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.