The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including, for taxable years beginning on or after January 1, 2014, and before January 1, 2026, a credit for hiring qualified full-time employees, as defined, within a designated census tract or economic development area in an amount equal to 35% of the qualified wages, defined in part as those wages that exceed 150% of minimum wage but do not exceed 350% of minimum wage, paid to those employees multiplied by the applicable percentage for that taxable year. That law disallows this credit for specified businesses. This bill would eliminate the requirement that the new employment be located within a designated census tract or economic development area. The bill would expand the definition of qualified wages to include that amount of wages that exceeds 100% of minimum wage but does not exceed 350% of minimum wage. The bill would expand the definition of qualified employee to include an employee that is a member of a targeted group, as defined. The bill would also expand availability of the credit to all businesses except for sexually oriented business, as defined. The bill would apply all of these changes for taxable years beginning on or after January 1, 2024. This bill would take effect immediately as a tax levy.
Existing law establishes the California Department of Tax and Fee Administration in the Government Operations Agency under the control of an executive director appointed by the Governor. Existing law authorizes the department to enter into settlement agreements regarding protests, appeals, or refund claims for sales and use taxes if it is determined that the settlement amount is consistent with a reasonable evaluation of the costs and risks associated with litigation. Existing law requires the director to approve or disapprove recommendation for settlement within 45 days of submission of the settlement to the director and deems approved any recommendation for settlement that is not either approved or disapproved by the director within those 45 days. This bill would decrease the number of days in which the director is required to either approve or disapprove a recommendation for settlement to 30 days.
The California Consumer Privacy Act of 2018 grants to a consumer various rights with respect to personal information, as defined, that is collected by a business, as defined, including the right to request that a business delete personal information about the consumer that the business has collected from the consumer. This bill would prohibit a business from making covered personal information publicly available on its internet website. The bill would also require a business that sells personal information through an internet website to retain identifying information of the customer that purchases that personal information and to make that identifying information available upon request to the subject of the personal information purchased by the customer. The bill would define "covered personal information" to mean certain information that identifies a natural person, including the natural person's personal address. The bill would punish a violation of the prohibition against a business making covered personal information publicly available on its internet website by a civil penalty of $200 per day, as specified.
Existing law prescribes various requirements upon the transfer of real property, including requiring certain disclosures to be made upon the transfer of residential property and the manner and form of those disclosures. This bill would require a property owner selling agricultural land within an area of cultural and traditionally significant land to send, before selling or participating in negotiations to sell that agricultural land to a prospective buyer, a notice of first right of refusal for the agricultural land to a California Native American tribe affiliated with the cultural and traditionally significant land within the area of the agricultural land. The bill would require a California Native American tribe desiring to purchase the agricultural land to notify, in writing, the property owner of its interest in purchasing the agricultural land within 30 days after the notice of first right of refusal is provided. The bill would, after the property owner receives a notice of interest from a California Native American tribe, require the property owner and tribe to enter into good faith negotiations to determine mutually satisfactory terms of the sale except for the price, as specified. The bill would require the price to be the appraised fair market value of the agricultural land, unless otherwise mutually agreed upon by all parties to the sale. The bill would authorize the property owner to transfer the agricultural land without regard for these provisions, if the property owner does not receive a notice of interest from a California Native American tribe 30 days after the notice of first right of refusal is provided, or if the terms, besides price, cannot be agreed upon after a good faith negotiation period of not less than 90 days. This bill would provide that if a California Native American tribe purchases agricultural land in accordance with this bill, the tribe shall continue to use the agricultural land for agricultural purposes.
The California Environmental Quality Act (CEQA) requires a lead agency, as defined, to prepare, or cause to be prepared, and certify the completion of an environmental impact report on a project that it proposes to carry out or approve that may have a significant effect on the environment or to adopt a negative declaration if it finds that the project will not have that effect. CEQA also requires a lead agency to prepare a mitigated negative declaration for a project that may have a significant effect on the environment if revisions in the project would avoid or mitigate that effect and there is no substantial evidence that the project, as revised, would have a significant effect on the environment. This bill would exempt from CEQA a project for wildfire prevention within 50 feet of either side of a roadway. Because a lead agency would be required to determine whether a project qualifies for this exemption, 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.
The California Global Warming Solutions Act of 2006 designates the State Air Resources Board as the state agency charged with monitoring and regulating sources of emissions of greenhouse gases. The act requires all state agencies to consider and implement strategies to reduce their greenhouse gas emissions. Existing law defines "greenhouse gases" for purposes of the act to include specified gases including methane. Existing law requires the state board to approve and begin implementing a comprehensive strategy to reduce emissions of short-lived climate pollutants in the state, including to achieve a reduction in methane emissions of 40% below 2013 levels by 2030. This bill would additionally require state agencies to prioritize strategies to reduce methane emissions, including emissions from imported natural gas, where feasible and cost effective. The bill would also require the state board, the Public Utilities Commission, and other relevant agencies to timely consider programs, or changes to existing programs, to reduce methane emissions, including emissions from imported natural gas.
Existing law requires the California Housing Finance Agency to, among other housing-related duties, insure certain housing loans to qualified buyers that meet certain requirements, including that the loan is secured by mortgages or deeds of trust, or the loan is wholly or partially insured or guaranteed by an agency or instrumentality of the United States, except as specified. This bill would authorize an eligible person to apply to an administrator for the guaranty of up to 50% of one or more qualified loans, as defined, in an aggregate amount that does not exceed an unspecified amount. The bill would define "eligible person" to mean an African American with a special consideration for an African American who is a descendant of persons enslaved in the United States. The bill would prohibit the administrator from guaranteeing a qualified loan if there are not sufficient moneys in the Reparations Fund, described below, to cover the cost of the guaranty. This bill would also entitle an eligible person to education or training, or a refresher or retraining course, at an approved educational or training institution, as defined, for no more than 4 years if the eligible person is in satisfactory standing according to the regularly prescribed standards and practices of the educational or training institution and would require the administrator to pay certain costs related to the education or training, including the cost of tuition and other standard fees for that eligible person. The bill would make these provisions operative only if there are sufficient moneys in the Reparations Fund, described below, to cover the costs of administering the provisions. This bill would create in the State Treasury the Reparations Fund and would continuously appropriate the fund for the purposes of the programs described above. The bill would require revenues, interest, and penalties, less refunds and reimbursement to the California Department of Tax and Fee Administration for reasonable administrative expenses, derived from a tax described below to be deposited into the fund. The bill would also authorize the fund to accept charitable donations, as specified. By creating a continuously appropriated fund and providing moneys for the fund, this bill would make an appropriation. Existing state sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state of, or on the storage, use, or other consumption in this state of, tangible personal property purchased from a retailer for storage, use, or other consumption in this state. The California Constitution prohibits the state and its political subdivisions from levying or collecting a sales or use tax on the sale of, or the storage, use, or other consumption in the state of, food products for human consumption, except as provided by statute as of January 1, 1993. This bill would, beginning July 1, 2025, require a purchaser to pay a tax on the purchase for use in this state of gold bullion and gold coins, tangible property made in whole or in part from cotton, or tobacco products from a retailer at the rate of an unspecified percentage of the sales price of those items of tangible personal property. The bill would provide for the administration and collection of this tax pursuant to procedures set forth in the Fee Collection Procedures Law. By expanding the application of the Fee Collection Procedures Law, the violation of which is a crime, this bill would impose a state-mandated local program. This bill would also, beginning July 1, 2025, require a purchaser to pay a tax, imposed and administered in the same manner as the tax described above, on the purchase for use in this state of wine, olives, cane sugar, granulated sugar, rice, and coffee beans from a retailer at the rate of an unspecified percentage of the sales price of those items of tangible personal property. The bill would make the operation of this provision contingent upon an unspecified Assembly Constitutional Amendment of the 2023–24 Regular Session being approved by the voters and taking effect. 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 make findings and declarations related to a gift of public funds.
Existing law, until January 1, 2027, establishes the California Small Agricultural Business Drought and Flood Relief Grant Program in the Office of the Small Business Advocate, under the authority of its director, to provide grants to qualified small agricultural businesses that have been affected by severe drought and flooding. Existing law requires the office to allocate grants to qualified small agricultural businesses that meet the requirements of the program, upon appropriation of grant funds by the Legislature. Existing law defines a "qualified small business" as a business that, among other things, has been affected by severe drought according to the United States Department of Agriculture drought monitor or is within or serves a county that has a state or federal disaster declaration for flooding. Existing law defines "decline in annual gross receipts or gross profits" for purposes of the program to mean a decrease in annual gross receipts or gross profits when comparing the 2022 taxable year to the 2019 taxable year. This bill, the California Agriculture Relief Act, would rename the program as the California Small Agricultural Business Disaster Relief Grant Program and would expand the purpose of the program to include the provision of grants to qualified small agricultural businesses that have been affected by severe drought, heat, or flooding. The bill would include within the definition of a "qualified small business" one that has been affected by the September 2022 heat wave, as specified. The bill would revise the definition of "decline in annual gross receipts or gross profits" to mean a decrease in annual gross receipts or gross profits when comparing the 2022 or 2023 taxable year to the 2019 taxable year. The bill would make conforming changes. The bill would require funding appropriated related to severe heat impacts to be administered, to the extent feasible, by allocating 20% of grant funds in one or more rounds of grants for small and socially disadvantaged farmers who are qualified small agricultural businesses and by allocating the remainder to qualified small agricultural businesses most impacted by severe heat, including those that are identified using specified codes.
Existing sales and use tax laws impose taxes on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state, and provides various exemptions from the taxes imposed by those laws. This bill, on and after January 1, 2025, and before January 1, 2030, would exempt from those taxes the gross receipts from the sale of, and the storage, use, or other consumption of, qualified school supplies, as defined, purchased during the first weekend in August, beginning at 12:01 a.m. on Saturday and ending at 11:59 p.m. on Sunday. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would include additional information required for any bill authorizing a new tax expenditure. The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws. Existing law requires the state to reimburse counties and cities for revenue losses caused by the enactment of sales and use tax exemptions. This bill would provide that, notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse any local agencies for sales and use tax revenues lost by them pursuant to this bill. This bill would take effect immediately as a tax levy.
Existing law vests the Department of Transportation with full possession and control of all state highways. Existing law provides for the California Transportation Commission to adopt locations for state highways on routes authorized by law, and describes the authorized routes in the state highway system, including that for Route 41, as provided. This bill would name and designate Route 41 as the "Tachi Highway."
Existing law, the Manufactured Housing Act of 1980, requires the Department of Housing and Community Development to enforce various laws pertaining to the structural, fire safety, plumbing, heat-producing, or electrical systems and installations or equipment of a manufactured home, and generally requires that manufactured homes, mobilehomes, commercial coaches, and floating homes sold or used within this state be subject to annual registration with the department and payment of registration fees, as prescribed. The act defines "manufactured home" for these purposes to mean a structure that meets specified requirements, including that the structure is transportable in one or more sections and is 8 body feet or more in width, or 40 body feet or more in length, in the traveling mode, or, when erected onsite, is 320 or more square feet, and includes the plumbing, heating, air-conditioning, and electrical systems contained within the structure. Existing law, the Subdivision Map Act, vests the authority to regulate and control the design and improvement of subdivisions in the legislative body of a local agency and sets forth procedures governing the local agency's processing, approval, conditional approval or disapproval, and filing of tentative, final, and parcel maps, and the modification thereof. The act generally requires a subdivider to file a tentative map or vesting tentative map with the local agency, as specified, and the local agency, in turn, to approve, conditionally approve, or disapprove the map within a specified time period. The California Environmental Quality Act (CEQA) requires a lead agency, as defined, to prepare, or cause to be prepared, and certify the completion of, an environmental impact report on a project that it proposes to carry out or approve that may have a significant effect on the environment or to adopt a negative declaration if it finds that the project will not have that effect. This bill would exempt the review and approval, conditional approval, or denial of a subdivision for a manufactured home development project from CEQA if the project satisfies specified conditions. In this regard, among other things, the bill would require the manufactured home development project to (1) be located on a site that is zoned for residential use and that is no larger than 10 acres, (2) consist of no more than 100 manufactured homes, and (3) include a childcare facility. The bill would require all of the housing units of the project be manufactured homes and subject to specified state building standards. The bill would require a project proponent subject to these provisions to certify to the local government that certain wage and labor standards will be met, including a requirement that all construction workers be paid at least the general prevailing rate of wages, as specified. 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, including charter cities. By imposing new duties on local governments in the review of subdivisions for certain manufactured home developments and 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 specified reasons.
Existing law establishes requirements that apply when a public entity is required by statute or regulation to obtain an enforceable commitment that a bidder, contractor, or other entity will use a skilled and trained workforce to complete a contract or project. This bill would exempt from these requirements a contractor or subcontractor that is subject to a valid collective bargaining agreement requiring participation in a state-approved apprenticeship program provided that the contractor or subcontractor performs only work within the scope of that agreement and provides a declaration verifying the existence of that agreement. The bill would make its provisions severable. By expanding the crime of perjury, 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.
