The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws. This bill, for each taxable year beginning on or after January 1, 2021, and before January 1, 2028, would allow a credit against the taxes imposed by those laws to an employer for an amount equal to 40% of the qualified wages paid to a qualified employee, subject to a specified limitation. The bill would define "qualified wages" to mean wages paid for work completed as part of a Work Experience Education Program or a registered apprenticeship or preapprenticeship program. The bill would define "qualified employee" to mean a current or former foster youth that has not yet attained the age of 25 at the end of the taxable year. The bill would allow this credit for the first 12 months' worth of qualified wages in the case of a qualified employee hired on or after January 1, 2021, and for wages paid during the 2021 calendar year for a qualified employee hired before January 1, 2021. Existing law requires a bill that would authorize a new tax expenditure under the Personal Income Tax Law or the Corporation Tax Law to identify specific goals, purposes, and objectives that the tax expenditure will achieve, and detailed performance indicators and data collection requirements for determining whether the tax expenditure achieves these goals, purposes, and objectives. This bill would provide findings and declarations relating to the goals, purposes, and objectives of, and the performance indicator for, the credit created by the bill. This bill would take effect immediately as a tax levy.
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Existing law authorizes the Employment Development Department (department) to administer the federal-state unemployment insurance program and provides for the payment of unemployment compensation benefits to eligible individuals who are unemployed through no fault of their own. Existing law establishes procedures for the filing, determination, and payment of benefit claims, and those benefits are payable from the Unemployment Fund. Existing law requires the department to promptly pay benefits if it finds the claimant is eligible and to promptly deny benefits if it finds the claimant is ineligible for benefits. Existing law requires the department to consider facts submitted by an employer in making this determination and also provides for the department to audit claims, as specified. Existing law provides a procedure for a claimant or a base employer to challenge a determination of the computation or recomputation of the benefits. This bill would require the department to provide a claimant with a notification of the computation used to determine their benefits within 30 days of the receipt of the claim and to respond to a challenge by the claimant or the base employer based on the computation or recomputation of benefits within 15 days of the receipt of the protest, except as specified. This bill would also make technical changes to these provisions. This bill would declare that it is to take effect immediately as an urgency statute.
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, 2021, and before January 1, 2026, would provide an exclusion from gross income for all survivor benefits or payments received on or after January 1, 2021, and before January 1, 2026, under the federal Survivor Benefit Plan. The bill would require the Franchise Tax Board to submit, on or before December 1, 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.
Existing law authorizes cities and counties to license any kind of business, not prohibited by law, transacted and carried on within the limits of its jurisdiction. Cities and counties, pursuant to certain restrictions, may impose a license fee on those businesses. This bill would prohibit cities and counties, including charter cities and counties, from imposing or collecting license fees from restaurants from January 1, 2020, to December 31, 2021, as provided, and would require the city or county to refund to a restaurant any license fees collected during that period. By imposing new duties on cities and counties with respect to imposing or collecting specified license fees, and by requiring that the fees be refunded, this bill would impose a state-mandated local program. Existing law, the Alcoholic Beverage Control Act, is administered by the Department of Alcoholic Beverage Control and regulates the granting of licenses for the manufacture, distribution, and sale of alcoholic beverages within the state. Existing law imposes various assessments, including annual renewal fees for licenses and permit fees, depending on the type of license issued, and specified surcharges. Existing law authorizes an adjustment of the renewal fees, as provided, and requires these fees and surcharges to be deposited into various funds, including the Alcohol Beverage Control Fund, the Alcoholic Beverage Control Appeals Fund, and the Motor Vehicle Account in the State Transportation Fund. This bill would waive specified permanent license application fees, annual renewal fees, and associated surcharges for applications submitted on or after January 1, 2020, but before January 1, 2022, and would require the department to refund those fees if already paid. The bill would waive specified interim operating permit fees from January 1, 2020, to December 31, 2021, and would require the department to refund those fees if already paid. The bill would also authorize, subject to specified limitations, the department to adjust specified annual renewal fees on or after January 1, 2022, and each January 1 thereafter, as if the annual renewal fees were adjusted on January 1, 2020, and January 1, 2021. By requiring fees and surcharges to be refunded to licensees from the Alcohol Beverage Control Fund, the Alcoholic Beverage Control Appeals Fund, and the Motor Vehicle Account, this bill would make an appropriation. Existing law, the California Retail Food Code, establishes uniform health and sanitation standards for, and provides for regulation by the State Department of Public Health of, retail food facilities, as defined, and requires local health enforcement agencies to enforce these provisions. The code requires each food facility to have a valid permit to be open for business and requires any fee for the permit to be determined by the local governing body. This bill would require a local enforcement agency to waive or refund the fee, as applicable, for the issuance of a new permit or the renewal of an existing permit from January 1, 2020, to December 31, 2021. By imposing new duties on local law enforcement agencies with respect to waiving or refunding specified permit fees, this bill would impose a state-mandated local program. The bill would include findings that changes proposed by this bill address a matter of statewide concern rather than a municipal affair and, therefore, apply to all cities and counties, including charter cities and counties. 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.
Existing law requires each city, county, or city and county to prepare and adopt a general plan for its jurisdiction that contains certain mandatory elements, including a housing element. Under existing law, a part of the housing element is an assessment of housing needs, which includes the locality's share of the regional housing need. Under existing law the Department of Housing and Community Development, in consultation with each council of governments, determines each region's existing and projected housing needs. Under existing law, upon making that determination, the council of governments may object to the determination, and the department is required to respond to an objection by making a final written determination. Existing law requires that, based on the determination of the department, a council of governments, or for cities and counties without a council of governments, the department, adopts a final regional housing need plan that allocates a share of the regional housing need to each locality in the region. This bill would subject the department's final written determination of a region's housing needs to judicial review in an action brought by the council of governments. The bill would also subject the final regional housing need plan adopted by the council of governments or the department, as the case may be, to judicial review.
The Guardianship-Conservatorship Law authorizes the court to appoint private legal counsel for a ward, a proposed ward, a conservatee, or a proposed conservatee in any proceeding under its provisions if the court determines the person is not otherwise represented by legal counsel and that the appointment would be helpful to the resolution of the matter or is necessary to protect the person's interests. The law requires the court to appoint the public defender or private counsel to represent the interest of a conservatee, proposed conservatee, or person alleged to lack legal capacity for assistance in particular proceedings that include, among others, proceedings to establish a conservatorship or to remove the conservator. This bill would require an attorney, who is appointed under these provisions and determines that a conservatee or proposed conservatee is unable to communicate, to report the nature of that inability to the court, and would require the court, upon a determination of the inability to communicate, to discharge the appointed attorney and appoint a guardian ad litem. The bill would specifically require an attorney who is appointed under these provisions to represent a conservatee, a proposed conservatee, or person alleged to lack legal capacity to act as an advocate for the client, and would prohibit the attorney from substituting their own judgment for that of the client's expressed interests.
If a vacancy on a school district governing board occurs, or if a resignation of a person on the school district governing board is filed with the county superintendent of schools containing a deferred effective date, existing law requires the school district governing board to, within 60 days of the vacancy or the deferred resignation filing, either order an election or make a provisional appointment of a person to fill the vacancy. Existing law requires, within 10 days of making a provisional appointment, the school district governing board to post a notice of the actual vacancy or the deferred resignation filing, the provisional appointment, and other specified statements in 3 public places in the school district, and, if a newspaper of general circulation is published in the school district, in that newspaper, as specified. This bill would require a school district governing board to also post the notice on the school district's internet website and would make nonsubstantive changes to the notice requirements described above. By imposing new duties on school districts, 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.
(1) Existing law establishes the California State University, under the administration of the Trustees of the California State University, the California Community Colleges, under the administration of the Board of Governors of the California Community Colleges, and the University of California, under the administration of the Regents of the University of California, as the segments of public postsecondary education in this state. This bill would require the trustees and the board of governors, and request the regents, to: (1) identify the students in their respective systems who, due to the COVID-19 pandemic, were obliged to stay away from the campuses at which they were enrolled during the 2019–20 and 2020–21 academic years; (2) ascertain the amounts of campus fees collected from each of the students identified under subdivision (a) , and calculate from those amounts of campus fees, the amounts from which the students received no value because of their enforced absence from campus and which should therefore be refunded to the students; and (3) submit the total amounts ascertained and calculated to the Department of Finance and the Joint Legislative Budget Committee. To the extent that the bill would impose new duties on community college districts with respect to identification of students and calculation of amounts to be refunded, it would constitute a state-mandated local program. The bill would appropriate an unspecified amount from the General Fund to the Controller for allocation for payment of refunds to students of the California State University, the California Community Colleges, and the University of California for campus fees overpaid due to campus closures in the 2019–20 and 2020–21 academic years due to the COVID-19 pandemic. (2) 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. (3) This bill would declare that it is to take effect immediately as an urgency statute.
Existing law requires the Department of Motor Vehicles to issue a driver's license to an applicant when the department determines that the applicant is lawfully entitled to a license. Existing law allows an in-person applicant for a driver's license or identification card to request the word "VETERAN" be printed on the face of the driver's license or identification card, subject to certain requirements, including, among others, verification of veteran status, as specified, and payment of a $5 fee, which the department is authorized to increase by regulation in an amount not to exceed $15, as specified. Existing law prohibits a fee from being charged for that request if made by (1) a person who has been determined to have a current income level that meets the eligibility requirements for specified assistance programs, or (2) a person who can verify their status as a homeless person, in accordance with specified provisions. This bill would direct the department to discontinue the fee for printing the word "VETERAN" on the face of a driver's licence or identification card by July 1, 2022, and would repeal that fee provision on January 1, 2023. The bill would also make technical and conforming changes.
The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would allow a credit against those taxes for each taxable year beginning on or after January 1, 2022, and before January 1, 2023, to a taxpayer that is a business with a physical location in the state in an amount equal to the costs paid or incurred by the qualified taxpayer during the taxable year for the purchase of cleaning and sanitizing supplies used at business locations in the state to prevent the transmission of the novel coronavirus (COVID-19) . The bill would also include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.