The Personal Income Tax Law allows various credits against the taxes imposed by that law. This bill would allow a credit against those taxes for each taxable year beginning on or after January 1, 2020, and before January 1, 2024, in an amount equal to 25% of the amount paid or incurred during the taxable year, not compensated for by insurance or otherwise, by a qualified taxpayer, as defined, for home care services, not to exceed $5,000. The bill would define "home care services" to mean specified nonmedical services and assistance provided by a registered home care aide, as defined, a licensed home health agency, or a licensed hospice to a qualified taxpayer who, because of advanced age or physical or mental disability, cannot perform these services that enable the qualified taxpayer to remain in the qualified taxpayer's residence. This bill would take effect immediately as a tax levy.
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Existing law provides that an individual who solicits, or who agrees to engage in, or who engages in, any act of prostitution with another person who is a minor in exchange for the individual providing compensation, money, or anything of value to the minor is guilty of disorderly conduct, a misdemeanor. Existing law requires persons convicted of specified sex offenses and certain acts of human trafficking for purposes of committing various sex offenses or extortion, or attempts to commit those offenses, to register with local law enforcement agencies while residing in the state or while attending school or working in the state. Willful failure to register, as required, is a misdemeanor, or a felony, depending on the underlying offense. This bill would require a person convicted of disorderly conduct, as described above, to register as a sex offender. By expanding the scope of an existing 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 allows various credits against the taxes imposed by that law. 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, 2020, and before January 1, 2025, 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 $250. The bill would define qualified teacher as a teacher in a public, charter, or private school offering instruction in kindergarten or any of grades 1 to 12, inclusive, who is within the first 3 years of employment as a teacher. 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 Child Care and Development Services Act, administered by the State Department of Education, requires the Superintendent of Public Instruction to administer childcare and development programs that offer a full range of services for eligible children from infancy to 13 years of age. Existing law requires the Superintendent to administer all California state preschool programs, including, but not limited to, part-day and full-day age and developmentally appropriate programs for 3- and 4-year-old children. This bill would, until January 1, 2025, authorize the department, as part of a pilot program, to accept monetary contributions made to the California Preschool Investment Fund, which this bill would create, by a person for purposes of preschool education, as provided. The bill would require the money in the fund to be used to, among other things, fund state preschools that are part of the California state preschool program located in one of the 5 counties participating in the pilot program, as provided. The bill would require participating counties to report to the department's Early Learning and Care Division regarding the county's assessment of how the pilot program is performing. The bill would require any moneys remaining in the fund after January 1, 2025, to be transferred to any other state fund identified by the department that provides funding for increased access to preschool programs for low-income children. The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws. This bill, under both laws, for taxable years beginning on or after January 1, 2020, and before January 1, 2024, would allow a credit equal to 40% of the amount contributed by the taxpayer during the taxable year to the California Preschool Investment Fund, as provided. The bill would limit the aggregate amount of credit allowed under both laws to not exceed $250,000,000 and would require the department to establish a procedure for a person to obtain from the department a receipt indicating specified information, including the amount of monetary contributions made, for purposes of the tax credits allowed under these provisions. This bill would, until January 1, 2025, require the total annual amount of credits claimed pursuant to these provisions to be treated as though they were proceeds of taxes for purposes of calculating the moneys to be applied by the state for the support of school districts and community college districts pursuant to a specified provision of the California Constitution.
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, 2020, and before January 1, 2025, 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.
Existing law authorizes the Department of Veterans Affairs to design, develop, and construct state-owned and state-operated veterans cemeteries, as specified, in northern, southern, and central California. Existing law makes honorably discharged veterans, their spouses, and dependent children eligible for internment in those cemeteries, as specified. This bill would additionally authorize the remains of a person to be buried in those cemeteries if the person was naturalized pursuant to the federal Hmong Veterans' Naturalization Act of 2000, as specified, and resided in the State of California at the time of the person's death.
The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws. This bill, under both laws, for taxable years beginning on or after January 1, 2019, and before January 1, 2024, would allow a credit against those taxes to a taxpayer that owns qualified property, as defined, in an amount equal to $500 for each qualified property owned by the taxpayer, not to exceed $5,000 per taxable year. This bill would take effect immediately as a tax levy.
Existing law, the Lanterman Developmental Disabilities Services Act, requires the State Department of Developmental Services to contract with regional centers to provide services and supports to individuals with developmental disabilities. Existing law requires the Director of Developmental Services to establish, maintain, and revise, as necessary, an equitable process for setting rates of state payment for nonresidential services purchased by regional centers. Existing law requires activity centers, adult development centers, behavior management programs, and other look-alike day programs with a daily rate to bill regional centers for services provided to consumers in terms of 12 days of service and full days of service, as defined, but authorizes a regional center to change the length of the declared and approved program day for a specific consumer in order to meet the needs of that consumer. This bill would repeal those provisions relating to daily rate billing.
The Personal Income Tax Law allows various credits against the taxes imposed by that law. This bill, for each taxable year beginning on or after January 1, 2020, and before January 1, 2025, would allow a credit against those taxes in an amount equal to 50% of the amount paid or incurred by a family caregiver during the taxable year for eligible expenses related to the care of an eligible family member, not to exceed $5,000. The bill would limit the aggregate amount of these credits to be allocated in each calendar year to $150,000,000 as well as any unused credit amount, if any, allocated in the preceding calendar year. The bill would require the Franchise Tax Board to allocate and certify these tax credits to taxpayers on a first-come-first-served basis. The bill would make these provisions operative on the effective date of any budget measure specifically appropriating funds to the Franchise Tax Board for its costs to administer these provisions. The bill would require an eligible family member to be certified by a physician, registered nurse, advanced practice registered nurse, or physician assistant, under penalty of perjury, as being an individual with long-term care needs and would require the family caregiver to retain, and make available to the Franchise Tax Board upon request, that certification. By expanding the scope of the crime of perjury, this bill would impose a state-mandated local program. The bill would make specified findings detailing the goals, purposes, and objectives of the above-described tax credit, performance indicators for determining whether the credit meets those goals, purposes, and objectives, and data collection requirements. 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 bill would take effect immediately as a tax levy.
The Open Enrollment Act authorizes the parent of a pupil enrolled in a low-achieving school, as defined, to submit an application for the pupil to attend a school in a school district other than the school district in which the parent resides, as specified. The act defines "low-achieving school" to mean a school on a list created annually by the Superintendent of Public Instruction of 1,000 schools ranked by increasing Academic Performance Index score with the same ratio of elementary, middle, and high schools as existed in decile 1 in the 2008–09 school year. This bill would recast and revise the act. The bill would delete the definition of, and references to, the term "low-achieving school" in the act. The bill would instead generally revise the terminology of the act to specify that the parent of a pupil enrolled in a school district of residence, as defined, is authorized to submit an application for the pupil to attend a school district of enrollment, as defined. The bill would also delete from the act obsolete references to the Academic Performance Index and to the federal Race to the Top Fund.