The Personal Income Tax Law authorizes various credits against the taxes imposed by that law, including a credit for qualified renters in the amount of $120 for spouses filing joint returns, heads of household, and surviving spouses if adjusted gross income is $50,000, as adjusted, or less, and in the amount of $60 for other individuals if adjusted gross income is $25,000, as adjusted, or less. Existing law requires the Franchise Tax Board to annually adjust for inflation these adjusted gross income amounts. For 2018, the adjusted gross income limit is $83,282 and $41,641, respectively. 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. Existing law establishes the continuously appropriated Tax Relief and Refund Account in the General Fund 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 allowable as an earned income tax credit in excess of any tax liabilities. This bill, for taxable years beginning on or after January 1, 2020, and before January 1, 2025, and only when specified in a bill relating to the Budget Act, would increase the credit amount for a qualified renter to $220 and $434, as provided. In the event the increased credit amount is not specified in a bill relating to the Budget Act, the existing credit amounts of $120 and $60, as described above, respectively, would be the credit amounts for that taxable year. The bill would require the Franchise Tax Board to annually recompute for inflation the credit amount for taxable years on or after January 1, 2021, and before January 1, 2025, unless otherwise provided. The bill would provide findings and declarations relating to the goals, purposes, and objectives of this credit. The bill, for credits allowable for taxable years beginning on or after January 1, 2020, and before January 1, 2025, would provide that the credit amount in excess of the qualified renter's liability would be refundable and paid from the Tax Relief and Refund Account to the qualified renter upon appropriation by the Legislature. This bill would take effect immediately as a tax levy.
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The Personal Income Tax Law allows various credits against the tax 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 credits against the tax imposed by the Personal Income Tax Law for each taxable year beginning on or after January 1, 2020, and before January 1, 2025, to a qualified taxpayer for qualified costs relating to qualified home hardening, as defined, and for qualified costs relating to qualified vegetation management, as defined, in specified amounts. The bill also would include additional information required for any bill authorizing a new income tax credit and would require the Legislative Analyst's Office to prepare a written report regarding the credits, as provided. This bill would take effect immediately as a tax levy.
Existing law makes it a crime for certain persons to own, purchase, receive, or possess a firearm, including, among other persons, persons convicted of a felony, persons who are addicted to the use of a narcotic drug, persons convicted of specified violent offenses, persons who have been adjudicated by a court of any state to be a danger to others as a result of a mental disorder or mental illness, and persons who have been admitted to a facility, are receiving inpatient treatment, and, in the opinion of the attending health professional who is primarily responsible for the patient's treatment, are a danger to themselves or others. This bill would require the Department of Justice, if the department determines that a person prohibited from owning, purchasing, receiving, or possessing a firearm by the provisions described above has attempted to acquire a firearm, to notify the local law enforcement agency with primary jurisdiction over the area in which the person was last known to reside. If the person is prohibited from owning or possessing a firearm because of a mental illness, as defined, the bill would require the department to also notify the county department of mental health in the county in which the person was last known to reside.
Existing law prohibits the possession of nitrous oxide with the intent to inhale it for specified purposes, including to cause intoxication. Existing law also prohibits the sale of nitrous oxide to any person under 18 years of age. Existing law makes it a misdemeanor to dispense nitrous oxide to a person and knowing that the person will use it for specified prohibited purposes, if that person then causes death or great bodily injury to themselves or another person. Existing law requires a seller of nitrous oxide to keep a record of persons who purchase nitrous oxide from it and also to provide certain written warnings to the purchaser. This bill would make it a misdemeanor for a retailer of tobacco or tobacco-related products, as defined, to sell, or offer for sale, nitrous oxide, as specified. By creating a new crime, the bill would impose a state-mandated local program. The bill would require the court, with exceptions, to order the suspension of the business license of a person who knowingly commits that offense after having been previously convicted of the offense. 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 Planning and Zoning Law requires the legislative body of a city or county to adopt a comprehensive, long-term general plan that includes various elements, including a housing element and a safety element for the protection of the community from unreasonable risks associated with the effects of various geologic and seismic hazards, flooding, and wildfires. Existing law requires the safety element to address, among other things, evacuation routes related to identified fire and geologic hazards. Existing law requires the housing element to be revised according to a specific schedule. Existing law requires the planning agency to review and, if necessary, revise the safety element upon each revision of the housing element or local hazard mitigation plan, but not less than once every 8 years, to identify new information relating to flood and fire hazards and climate adaptation and resiliency strategies applicable to the city or county that was not available during the previous revision of the safety element. This bill would require the city or county, upon the next revision of the housing element on or after January 1, 2020, to review and update the safety element to include information identifying residential developments in hazard areas that do not have at least 2 emergency evacuation routes. By increasing the duties of local officials, 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 authorizes any postsecondary higher educational institution with a medical center to establish diagnostic and treatment centers for Alzheimer's disease, and requires the State Department of Public Health to administer grants to the postsecondary higher educational institutions that establish a center pursuant to these provisions. Until January 1, 2025, this bill would require the department to implement the action agenda items in the Healthy Brain Initiative, as defined, to the extent resources are available. The bill would require the department to annually notify the Legislature about activities conducted pursuant to these provisions. Until January 1, 2025, the bill would also, upon appropriation by the Legislature, require the department to establish a pilot program in up to 8 local health jurisdictions, as specified, and award participating local health jurisdictions one-time grant funding over 3 consecutive fiscal years, to develop local initiatives that are consistent with the Healthy Brain Initiative. The bill would require the department to conduct an evaluation of the pilot program and produce a report, to be submitted to the Legislature by January 1, 2023, describing best practices and making recommendations regarding which solutions and innovations are most feasible to replicate.
Under the California Constitution, whenever the Legislature or a state agency mandates a new program or higher level of service on any local government, including school districts, the state is required to provide a subvention of funds to reimburse the local government, with specified exceptions. Existing law establishes a procedure for local governmental agencies to file claims for reimbursement of these costs with the Commission on State Mandates or the Legislature. Existing law requires a local agency or school district text claim to be filed not later than 12 months following the effective date of a statute or executive order, or within 12 months of incurring increased costs as a result of a statute or executive order, whichever is later. This bill would specify that for purposes of filing a test claim based on the date of incurring increased costs, "within 12 months" means by June 30 of the fiscal year following the fiscal year in which increased costs were first incurred by the test claimant.
The California Disaster Assistance Act provides that the state share for disaster project allocations to local agencies is no more than 75% of total state eligible costs, except for specified events for which the state share is up to 100% of state eligible costs. This bill would provide that the state share is up to 100% of total state eligible costs connected with the Camp Fire that started on November 8, 2018, in the County of Butte. This bill would make legislative findings and declarations as to the necessity of a special statute for the County of Butte. This bill would declare that it is to take effect immediately as an urgency statute.
Under existing law, the Public Utilities Commission has regulatory authority over public utilities, including telephone corporations. Existing law authorizes the commission to fix just and reasonable rates and charges for public utilities. Existing law requires the commission to exercise its regulatory authority to maintain the California High-Cost Fund-A program, until January 1, 2023, to provide universal service rate support to small independent telephone corporations, as defined, in furtherance of the state's universal service commitment to the continued affordability and widespread availability of safe, reliable, high-quality communications services in rural areas of the state. This bill would authorize a small independent telephone corporation to initiate a rate case through either an advice letter or application. If a rate case is initiated by an advice letter, the bill would require that the case be processed according to the commission's rules governing advice letters. If a rate case is initiated by application, the bill would require that the case be processed according to the commission's rules governing formal proceedings. The bill would authorize the commission, following review of a rate case advice letter, to require that it be resubmitted as an application, if the commission adopts a resolution within 120 days that includes specified factual findings.
This measure would declare August 7, 2019, as Purple Heart Day in California.