The Personal Income Tax Law and the Corporation Tax Law, in conformity with federal income tax law, generally define "gross income" as income from whatever source derived, except as specifically excluded, and provide various exclusions from gross income. Existing law, in conformity with the federal Coronavirus Aid, Relief, and Economic Security Act (CARES Act) , and its subsequent amendments in the Paycheck Protection Program and Health Care Enhancement Act and the Paycheck Protection Program Flexibility Act of 2020, among other things, excludes any amounts of covered loans forgiven under the CARES Act from gross income for purposes of the Personal Income Tax Law and the Corporation Tax Law. Existing law reduces the amount of any credit or deduction otherwise allowed under the Personal Income Tax and the Corporation Tax Law for any amount paid or incurred by the taxpayer upon which this exclusion is based by the amount of the exclusion allowed. 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. Existing federal law, the Consolidated Appropriations Act, 2021, prohibits reductions in tax deductions, denials of basis adjustments, and reductions in tax attributes for federal income tax purposes based on the exclusion from gross income provided in the federal CARES Act and its subsequent amendments. This bill would exclude, for taxable years beginning on or after January 1, 2019, from gross income any advance grant amount, as defined, issued pursuant to specified provisions of the CARES Act or the Consolidated Appropriations Act, 2021, and covered loan amounts forgiven pursuant to the Consolidated Appropriations Act, 2021. This bill would adopt, except as provided, the provisions of the Consolidated Appropriations Act, 2021, prohibiting any reduction in tax deductions, denials of basis adjustments, and reductions in tax attributes based on the exclusion from gross income provided for any loan amount forgiven in modified conformity with the federal CARES Act and its subsequent amendments. This bill would provide findings to comply with the additional information requirement for any bill authorizing a new tax expenditure. This bill would also make findings and declarations related to a gift of public funds. This bill would declare that it is to take effect immediately as an urgency statute.
Sponsored bills
Existing law, the Healthy Workplaces, Healthy Families Act of 2014, entitles an employee who works in California for the same employer for 30 or more days within a year from the commencement of employment to paid sick days. Under existing law, an employee accrues paid sick days at a rate of not less than one hour per every 30 hours worked, subject to certain use, accrual, and yearly carryover limitations. Existing law requires the Labor Commissioner to enforce the act and provides for procedures, including investigation and hearing, and for remedies and penalties. Existing law, until December 31, 2020, provided for COVID-19 food sector supplemental paid sick leave for food sector workers and required a hiring entity to provide COVID-19 food sector supplemental paid sick leave, as described, to each food sector worker unable to work due to specified reasons relating to COVID-19. Existing law also established, until December 31, 2020, COVID-19 supplemental paid sick leave for covered workers, including certain persons employed by private businesses of 500 or more employees or persons employed as certain types of health care providers or emergency responders by public or private entities. This bill would provide for COVID-19 supplemental paid sick leave for covered employees, as defined, who are unable to work or telework due to certain reasons related to COVID-19, including that the employee has been advised by a health care provider to self-quarantine due to concerns related to COVID-19. The bill would entitle a covered employee to 80 hours of COVID-19 supplemental paid sick leave if that employee either works full time or was scheduled to work, on average, at least 40 hours per week for the employer in the 2 weeks preceding the date the covered employee took COVID-19 supplemental paid sick leave. The bill would provide a different calculation for supplemental paid sick leave for a covered employee who is a firefighter subject to certain work schedule requirements and for a covered employee working fewer or variable hours, as specified. The bill would provide that the total number of hours of COVID-19 supplemental paid sick leave to which a covered employee is entitled to under these provisions is in addition to any paid sick leave available under the act, as specified. This bill would set the compensation rate for a nonexempt covered employee at the highest of the covered employee's regular rate of pay for the pay period in which the supplemental paid sick leave is taken, the state minimum wage, or the local minimum wage to which the covered employee is entitled, up to certain daily and aggregate total maximum payment limits and subject to specified federal law increases. The bill would prohibit an employer from requiring a covered employee to use other paid or unpaid leave, paid time off, or vacation time provided by the employer to the covered employee before that employee uses COVID-19 supplemental paid leave or in lieu thereof, except in certain circumstances in which the employer provides another supplemental benefit for leave for COVID-19, as prescribed. The bill would require the Labor Commissioner to enforce these COVID-19 supplemental paid sick leave provisions, as provided. The bill would also require the Labor Commissioner to make publicly available a model notice relating to COVID-19 supplemental paid sick leave. This bill would also provide for COVID-19 supplemental paid sick leave for specified in-home supportive service providers and personal waiver care service providers, as defined, who are unable to work or telework due to certain reasons related to COVID-19. Under the bill, a provider would be entitled to COVID-19 supplemental paid leave if, among other reasons, the provider is subject to a quarantine or isolation period related to COVID-19 pursuant to an order or guidelines of the State Department of Public Health, the federal Centers for Disease Control and Prevention, or a local health officer, or has been advised by a health care provider to self-quarantine due to concerns related to COVID-19. The bill would entitle a provider to up to 80 hours of COVID-19 supplemental paid leave, if the provider worked or was scheduled to work, on average, at least 40 hours per week, as specified, or met certain other work conditions. The bill would set the compensation rate for this supplemental paid sick leave, as specified. The bill would authorize the State Department of Social Services and the State Department of Health Care Services to implement, interpret, or make these provisions specific by means of all-county letters or similar instructions, without taking any regulatory action. The bill would make these requirements, with respect to covered employees, in-home supportive service providers, and personal waiver care service providers, to provide COVID-19 supplemental paid sick leave take effect 10 days after the date of enactment of the bill and would apply these provisions retroactively to January 1, 2021, as specified. The bill would provide that the requirement to provide COVID-19 supplemental paid sick leave would apply until September 30, 2021, as specified. This bill would appropriate $100,000 from the General Fund to the Labor Commissioner for staffing resources to implement and enforce these provisions. This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.
Existing law, the Barbering and Cosmetology Act, provides for the licensure and regulation of the practices of barbering, cosmetology, and electrolysis by the State Board of Barbering and Cosmetology. Existing law requires licenses issued by the board to expire after 2 years, except as specified. Existing law requires the board to set various fees, including renewal fees, in amounts necessary to cover the expenses of the board in performing its duties under the Barbering and Cosmetology Act. Existing law requires all fees collected to be paid into the State Treasury and to be credited to the Barbering and Cosmetology Contingent Fund to be available upon appropriation, as specified. This bill, until January 1, 2023, would prohibit the board from seeking to collect, and exempt a licensee from paying, renewal fees for a license expiring on or after January 1, 2021, and before January 1, 2023. If a licensee pays that renewal fee, the bill would prohibit the board from returning or refunding the payment, and would exempt the licensee from paying, and prohibit the board from collecting, the renewal fee for the subsequent renewal period. The bill would repeal these provisions on January 1, 2025. This bill would appropriate the sum of $25,600,000 from the General Fund to the Barbering and Cosmetology Contingent Fund to be used by the State Board of Barbering and Cosmetology to backfill revenues relating to waiver of fees for licenses for individual practitioners, licenses to operate an establishment, and licenses to operate a mobile unit, as specified. Existing law, the Alcoholic Beverage Control Act, administered by the Department of Alcoholic Beverage Control, regulates the application, issuance, and suspension of licenses for the manufacture, distribution, and sale of alcoholic beverages. Existing law provides for the issuance of licenses for which various fees, including renewal fees, are charged depending upon the type of license issued. This bill, for the purpose of providing economic relief to licensees most severely impacted by the COVID-19 pandemic, would authorize the department to waive license renewal fees, as defined, for licenses that expire between March 1, 2021, and February 28, 2023, inclusive. The bill would provide that the waiver of license renewal fees applies only to specified license types that were active, as defined by the department in its guidelines, between March 1, 2020, and December 31, 2020, inclusive. Existing law, the Administrative Procedure Act, governs, among other things, the procedures for the adoption, amendment, or repeal of regulations by state agencies and for the review of those regulatory actions by the Office of Administrative Law, and sets forth adjudication procedures for administrative appeals. This bill would require the department to establish and publish on its internet website the requirements and guidelines for submitting a fee waiver request and the manner of certification for the waiver, and would exempt those actions from the rulemaking and adjudication procedures set forth in the Administrative Procedure Act. This bill would require a licensee who requests a fee waiver to certify under penalty of perjury that they qualify for the waiver. By expanding the crime of perjury, 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. This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill. This bill would express the intent of the Legislature to enact statutory changes relating to the Budget Act of 2021.
(1) Existing law establishes the Office of Small Business Advocate (CalOSBA) within the Governor's Office of Business and Economic Development, also known as GO-Biz, to advocate for causes of small business and to provide small businesses with the information they need to survive in the marketplace. Existing law prescribes the duties and functions of the Small Business Advocate, who is also the Director of the Office of Small Business Advocate. This bill would establish the California Small Business COVID-19 Relief Grant Program within CalOSBA to assist qualified small businesses affected by COVID-19 through administration of grants. The bill would require CalOSBA to provide grants to qualified small businesses, as defined, in accordance with specified criteria, including geographic distribution based on COVID-19 restrictions, industry sectors most impacted by the pandemic, and underserved small businesses. The bill would repeal these provisions on January 1, 2024. This bill would appropriate $2,075,000,000 from the General Fund to the Golden State Stimulus Emergency Fund to be transferred to the Office of Small Business Advocate for purposes of the program, and would allocate $50,000,000 of those funds for eligible nonprofit cultural institutions, as defined. (2) The Personal Income Tax Law and the Corporation Tax Law, in conformity with federal income tax law, generally define "gross income" as income from whatever source derived, except as specifically excluded, and provide various exclusions from gross income. This bill would exclude, for taxable years beginning on or after January 1, 2020, and before January 1, 2030, from gross income specified grant allocations, including grant allocations received by a taxpayer pursuant to a grant program funded by Executive Order No. 20/21-182 and pursuant to the California Small Business COVID-19 Relief Grant Program. The bill would authorize the Franchise Tax Board to adopt regulations that are necessary and appropriate to implement the exclusions, and would provide the Administrative Procedure Act does not apply to any regulation, standard, criterion, procedure, determination, rule, notice, guideline, or any other guidance established or issued by the board pursuant to the exclusions. The bill would also authorize the board to include in audits the grants that are excluded from gross income by the bill's provisions. The bill would set forth procedures for recapturing grant amounts if CalOSBA determines that the grantee has failed to meet the criteria for a qualified small business. (3) This bill would also make findings and declarations related to a gift of public funds. (4) This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.
The Budget Act of 2020 made appropriations for the support of state government for the 2020–21 fiscal year. This bill would amend the Budget Act of 2020 by adding items of appropriation and making other changes. This bill would declare that it is to take effect immediately as a Budget Bill.
(1) Existing law authorizes a pupil to be referred to a school attendance review board, or to the probation department for services if the probation department has elected to receive these referrals, if the pupil is habitually truant, a chronic absentee, or is habitually insubordinate or disorderly at school. Existing law requires the school attendance review board or probation officer to direct those pupils or their parents or guardians to make use of community services, if available. Upon a determination that available community services cannot resolve the problem of truancy or insubordination, existing law authorizes the school attendance review board or probation officer to notify the district attorney in a county that has elected to participate in a truancy mediation program. In a county that has not elected to participate in a truancy mediation program, existing law authorizes the county superintendent of schools to petition the juvenile court on behalf of a pupil for proper disposition of a case. In a county that has not established a school attendance review board, existing law authorizes the school district to notify the district attorney or probation officer, as specified, that available community resources cannot resolve the problem of truancy or insubordination. This bill would eliminate the authority of the county superintendent of schools to petition the juvenile court on behalf of a pupil, as described above, in a county that has not elected to participate in a truancy mediation program. (2) Existing law requires a pupil who has once been adjudged an habitual truant or habitually insubordinate or disorderly during attendance at school by the juvenile court who is reported as truant, as specified, to be brought to the attention of the juvenile court and the pupil's probation or parole officer. Existing law authorizes the court to render judgment that a parent or guardian of an insubordinate or disorderly pupil deliver the pupil to school daily, as specified. Existing law authorizes the suspension of that judgment upon the execution of a bond in the amount of $200. This bill would revise and recast those provisions to repeal the requirements that those habitually truant, insubordinate, or disorderly pupils be brought to the attention of the juvenile court and the pupil's probation or parole officer. The bill would repeal the authority of the court to require the delivery of a pupil who is insubordinate or disorderly to school daily and the respective bond provisions. (3) Existing law permits a probation department to engage in activities designed to prevent juvenile delinquency, including rendering direct and indirect services to persons in the community. Under existing law, a probation department is not limited to providing services only to those persons who are on probation and under supervision, but is authorized to provide these services to any juveniles in the community. This bill would clarify that these services or programs that are offered to minors or minors' parents or guardians who are not on probation are voluntary, as specified, and would prohibit a probation department from taking specified actions as part of providing those services or programs to minors not on probation, including, among other things, maintaining a formal or informal caseload or creating mandated probation conditions. (4) Existing law places a person who is between 12 and 17 years of age within the jurisdiction of the juvenile court for certain offenses, including, among others, that the person habitually refuses to obey the reasonable and proper orders or directions of their parents or is habitually truant, as specified. Existing law authorizes a juvenile court to adjudge a person under these circumstances to be a ward of the court. Existing law authorizes a peace officer or school administrator to issue a notice to appear to a minor who is within the jurisdiction of the juvenile court pursuant to this provision. This bill would delete the authority of the juvenile court to adjudge a minor to be a ward of the court on the basis that the minor habitually refuses to obey the reasonable and proper orders or directions of school authorities. Prior to issuing a notice to appear under these provisions, the bill would instead require a peace officer to refer a minor under their jurisdiction to a community-based resource, the probation department, a health agency, a local educational agency, or other governmental entities that may provide services. To the extent the bill would impose new duties on peace officers, the bill would impose a state-mandated local program. Existing law also authorizes a probation officer or district attorney to petition the court to make a truant minor a ward of the court after the conclusion of certain meetings with the minor's parents or guardians. Existing law authorizes truancy mediation programs to be established by the district attorney or the probation officer. The bill would require the district attorney and the probation officer to cooperate in determining whether another public agency, a community-based organization, the probation department, or the district attorney is best able to operate those truancy mediation programs, as specified. By imposing new duties on local entities, the bill would impose a state-mandated local program. (5) Upon receipt of an application to commence proceedings in the juvenile court, as specified, existing law requires a probation officer to make any investigation the officer deems necessary to determine whether proceedings in the juvenile court should be commenced. Existing law requires the probation officer to make a referral for family services, if determined appropriate. This bill would require the probation officer to refer the youth to services provided by a community-based resource, the probation department, a health agency, a local educational agency, or other governmental entities that may provide services. By imposing new duties on probation officers, the bill would impose a state-mandated local program. (6) Existing law requires a probation officer to cause an affidavit to be taken within 48 hours to a prosecuting attorney in certain cases, including, but not limited to, when the minor has previously been placed in informal probation. This bill would repeal the requirement that the probation officer cause an affidavit to be filed under that circumstance. (7) Existing law authorizes a probation officer who, after investigation of an application for a petition or any other investigation the probation officer is authorized to make, concludes that a minor is within the jurisdiction of the juvenile court, or will probably soon be within that jurisdiction, to, in lieu of filing a petition to declare a minor a dependent child of the court or a ward of the court, or requesting that a petition be filed by the prosecuting attorney to declare a minor a ward of the court, as specified, with consent of the minor and the minor's parent or guardian, delineate specific programs of supervision for the minor, not to exceed 6 months, and attempt to adjust the situation that brings the minor within the jurisdiction of the court or creates the probability that the minor will soon be within that jurisdiction. Existing law requires the probation officer to immediately file a petition or request the filing of a petition upon the failure of a minor to participate in those programs, as specified. Existing law requires the program of supervision to require the parents or guardians of the minor to participate with the minor in counseling or education programs and specifies that the minor's parents may be required to reimburse the county for the cost of services rendered to the minor's family. Existing law also authorizes the probation officer to maintain and operate counseling and education centers, and requires the probation officer to prepare followup reports with respect to programs of supervision undertaken pursuant to these provisions. This bill would instead authorize a probation officer who concludes that a minor is within the jurisdiction of the juvenile court or would come within the jurisdiction of the court if a petition was filed, in lieu of filing a petition to declare a minor a ward of the court or requesting that a petition be filed by the prosecuting attorney to declare a minor a ward of the court, as specified, to refer the minor to services provided by a health agency, community-based organization, local educational agency, an appropriate non-law-enforcement agency, or the probation department. The bill would authorize, instead of require, the filing of a petition for the failure of a minor to participate in those programs, as specified. The bill would instead require the program of supervision under these provisions to encourage the parents or guardians of the minor to participate with the minor in counseling or education programs and delete the authority for the minor's parents to be required to reimburse the county for the cost of services rendered to the minor's family. The bill would also revise and recast the provision that authorizes counseling and education centers, and would further authorize the probation officer to contract with certain entities to provide vocational training or skills, counseling and mental health resources, educational supports, and arts, recreation, and other youth development services. (8) 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.