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 credit to contain, among other things, specific goals, purposes, and objectives that the tax credit 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, 2027, to a qualified taxpayer that installs an attic vent closure in a residential property, as defined, in an amount equal to 40% of the qualified costs paid or incurred by the qualified taxpayer for that installation. The bill also would include additional information required for any bill authorizing a new income tax credit. This bill would take effect immediately as a tax levy.
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The Personal Income Tax Law and the Corporation Tax Law, in modified conformity to a credit allowed by federal income tax laws, allow a credit against taxes imposed by those laws for increasing research activities. In general, the amount of the credit under those laws is equal to 15% of the excess of the qualified research expenses, as defined, for the taxable year over the base amount, as defined. Additionally, the Corporation Tax Law, in modified conformity to that credit allowed by federal income tax laws, allows a credit of 24% of the basic research payments, as defined. This bill would, under both laws for each taxable year beginning on or after January 1, 2022, and before January 1, 2027, increase the amount of the credit to 20% of the excess of the qualified research expenses for the taxable year over the base amount. The bill would also, under the Corporation Tax Law for each taxable year beginning on or after January 1, 2022, and before January 1, 2027, increase the amount of the credit for basic research payments to 30%. 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. The bill also would include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.
Existing law establishes the Department of Fish and Wildlife, which is administered through the Director of Fish and Wildlife. Existing law vests the department with jurisdiction over the conservation, protection, and management of fish, wildlife, native plants, and habitat necessary for biologically sustainable populations of those species. The California Constitution establishes the 5-member Fish and Game Commission, with members appointed by the Governor and approved by the Senate. Existing law requires the commissioners to annually elect one of their number as president. Existing law requires the commission to formulate the general policies for the conduct of the department and requires the director to be guided by those policies and be responsible to the commission for the administration of the department in accordance with those policies. This bill would establish in the department the Office of the Ombudsperson, administered through the ombudsperson. The bill would require the commission to appoint the ombudsperson and would require the office to operate independently of department staff and to report to the president of the commission. The bill would require the office to undertake specified duties under the supervision of the president of the commission, including working independently as an intermediary to provide individuals with a confidential process to address complaints regarding the department and resolve disputes with the department. The bill would require information provided to the ombudsperson pursuant to the confidential process to be protected as confidential and to be exempt from public disclosure, including, but not limited to, disclosure pursuant to the California Public Records Act. Existing constitutional provisions require that a statute that limits the right of access to the meetings of public bodies or the writings of public officials and agencies be adopted with findings demonstrating the interest protected by the limitation and the need for protecting that interest. This bill would make legislative findings to that effect.
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.
The Personal Income Tax Law allows various credits against the taxes imposed by that 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 allow a credit against those taxes for each taxable year beginning on or after January 1, 2022, and before January 1, 2027, in an amount equal to the amount paid or incurred by a qualified teacher during the taxable year for instructional materials and classroom supplies, as defined, not to exceed $200. The bill would define "qualified teacher" to mean a teacher in a public, charter, or private school offering instruction in kindergarten or any of grades 1 to 12, inclusive. The bill would require the Franchise Tax Board to submit a report to the Legislature on the amount of credits used by qualified teachers and would provide findings and declarations relating to the goals of this credit. This bill would take effect immediately as a tax levy.
The California Child Day Care Facilities Act generally requires the State Department of Social Services to license, inspect, and regulate various types of child daycare facilities, including, among others, family daycare homes. Existing law specifies that a family daycare home is where the provider resides. A violation of the act or a willful or repeated violation of any rule or regulation promulgated under the act is a crime and enforceable with a civil penalty. This bill would authorize a person to apply to be a secondary licensee for a licensee and require a secondary licensee to meet all licensure requirements applicable to a licensee except the requirement to reside in the home in which the family daycare home is operated. The bill would specify that, if a family daycare home provider is a secondary licensee, a family daycare home is where the licensee resides. The bill would require a secondary licensee to have specified educational qualifications. The bill would make all rules and regulations related to the maintenance and operation of a family daycare home that are applicable to a licensee applicable to a secondary licensee. By expanding the scope of a crime, 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.
The Personal Income Tax Law authorizes various deductions in computing income that is subject to tax under that law. This bill, for taxable years beginning on or after January 1, 2022, and before January 1, 2027, would allow a deduction in computing adjusted gross income in connection with health savings accounts in conformity with federal law. In general, the deduction would be an amount equal to the aggregate amount paid in cash during the taxable year by, or on behalf of, an eligible individual, as defined, to a health savings account of that individual, as provided. The bill, for taxable years beginning on or after January 1, 2022, and before January 1, 2027, would also provide related conformity to that federal law with respect to the allowance of rollovers from Archer Medical Savings Accounts, health flexible spending arrangements, or health reimbursement accounts to a health savings account, and penalties in connection therewith. The bill would repeal its provisions on December 31, 2027. This bill would take effect immediately as a tax levy.
Existing law defines the crime of burglary to include entering a vehicle when the doors are locked with the intent to commit grand or petit larceny or a felony. Existing law makes the burglary of a vehicle punishable as a misdemeanor or a felony. Existing law prohibits the theft of a vehicle, as specified. Existing law makes the theft of a vehicle punishable as a misdemeanor or felony. This bill would require the Board of State and Community Corrections to administer grants to law enforcement agencies that participate in regional vehicle burglary and theft reduction joint task forces. The bill would make law enforcement agencies in specified counties eligible to participate in the regional task forces. The bill would require participating law enforcement agencies in each region to form a joint task force coordination council consisting of a representative of the Department of the California Highway Patrol and the sheriff or chief of police, or their representatives, of each participating law enforcement agency. The bill would require the board to distribute funding to the task forces, and require those funds to be expended with the goal of reducing vehicle burglary and theft, identifying suspects engaged in vehicle burglary and theft, identifying interregional movement of vehicle burglary and theft offenders, coordinating joint vehicle burglary and theft enforcement efforts, and promoting law enforcement training and best practices to reduce the incidence of vehicle burglary and theft. The bill would additionally require the lead agency of each task force to report to the board specified information relating to the crimes of vehicle burglary and theft in the jurisdictions participating in the task force. The bill would require the board to compile those statistics and, on or after January 1 of the year subsequent to the receipt of those reports, and annually thereafter, to report this information to the Legislature and the Governor and post the information on the board's internet website. The bill would require these provisions to be implemented only to the extent that funding is appropriated for these purposes, as specified. This bill would make legislative findings and declarations as to the necessity of a special statute for the Counties of Alameda, Contra Costa, Los Angeles, Orange, San Bernardino, San Diego, San Mateo, Santa Clara, Riverside, and Ventura, and the City and County of San Francisco.
Existing law, the Personal Income Tax Law and Corporation Tax Law, in modified conformity with federal income tax laws, generally allow various deductions in computing the income that is subject to taxes imposed by those laws, including a deduction for a net operating loss as specified. Existing law suspends the deduction for a net operating loss, as specified, for taxable years beginning on or after January 1, 2020, and before January 1, 2023. The Personal Income Tax Law and Corporation Tax Law generally authorize various credits against the taxes imposed by those laws. Existing law provides that, except as specified, the total credits allowable under those laws may not reduce the taxes imposed by those laws by more than $5,000,000, as provided, for taxable years beginning on or after January 1, 2020, and before January 1, 2023. This bill, the Golden State Innovation Act of 2021, would, for taxable years beginning on or after January 1, 2021, and before January 1, 2023, exclude a taxpayer that performs research and development in biotechnology, as described, from the above-described suspension of the deduction for net operating losses and the above-described limitation on the total credits allowable. 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. The bill also would include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.
Existing law, the California Suicide Prevention Act of 2000, allows the State Department of Health Care Services, contingent upon appropriation, to establish and implement a suicide prevention, education, and gatekeeper training program to reduce the severity, duration, and incidence of suicidal behaviors. Existing law authorizes the State Department of Public Health to establish the Office of Suicide Prevention to, among other things, convene experts and stakeholders, including, but not limited to, stakeholders representing populations with high rates of suicide, to encourage collaboration and coordination of resources for suicide prevention. This bill would require the department to establish an Ending Military Suicide Task Force to systematically reduce military suicides and to develop a plan to eliminate all military suicides in the state, as specified. Commencing June 1, 2023, the bill would require the task force to submit a specified report to the Governor and the Legislature on the state of veteran suicide prevention, as specified, including, among other things, an analysis of the plans, activities, strategies, and programs undertaken pursuant to the task force's recommendations and their effects on reducing military suicides in the state.