Existing law establishes the California Work Opportunity and Responsibility to Kids (CalWORKs) program, under which, through a combination of federal, state, and county funds, each county provides cash assistance and other benefits to qualified low-income families. Existing law requires the county, at the time of application, to determine whether the applicant needs immediate assistance because the applicant does not have sufficient resources to meet their emergency needs, and to determine whether the applicant is apparently eligible for CalWORKs aid. Existing law requires the county to determine that the applicant needs immediate assistance if the family's total available liquid resources are less than $100 and there is an emergency situation. Under existing law, apparent eligibility exists when evidence presented by the applicant or which is otherwise available to the county welfare department and the information provided on the application documents indicate that there would be eligibility for CalWORKs aid if the evidence and information were verified. If an applicant needs immediate assistance, and is apparently eligible for CalWORKs aid, existing law requires the county to pay the applicant $200 or the maximum amount for which that applicant is eligible, whichever is less. Under the CalWORKs program, there is also an allowance for nonrecurring special needs for homeless assistance available to a family that is homeless and seeking shelter when the family is either eligible for or apparently eligible for CalWORKs aid. This bill would require the county to make a determination of apparent eligibility for immediate assistance and for homeless assistance without requiring, as a prerequisite to making that determination, that the applicant apply for any unconditionally available income the applicant does not currently receive. To the extent that the bill would expand counties' duties relating to apparent eligibility determinations, the bill would impose a state-mandated local program. Existing law continuously appropriates moneys from the General Fund to defray a portion of county costs under the CalWORKs program. This bill would instead provide that the continuous appropriation would not be made for purposes of the bill. 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.
The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including various motion picture credits, commonly referred to as motion picture credit 1.0, 2.0, 3.0, and 4.0, and the certified studio credit, to be allocated by the California Film Commission in differing amounts equal to specified percentages of the qualified expenditures of a qualified motion picture in this state. Existing law establishes the continuously appropriated Tax Relief and Refund Account and the Corporation Tax Fund and provides that payments required to be made to taxpayers or other persons are to be paid from those funds. This bill would allow a credit against those taxes in an amount between 35% and 50% of qualified expenses relating to the post-production of a qualified motion picture in California to be allocated by the California Film Commission, as specified. The bill would require the credit to be administered in the same manner as the motion picture credit 4.0, except as specified. The bill would require the California Film Commission to utilize a post-production services ratio, as defined, to allocate credits, as specified. The bill would limit the aggregate amount of credits allocated in a fiscal year based on a determination made by the Legislature in the annual Budget Act plus additional amounts, as described. The bill would require that 85% of the total allocable credits are reserved for qualified taxpayers that attest, under penalty of perjury, that they will abide by specified labor condition requirements. By expanding the scope of the crime of perjury, this bill would impose a state-mandated locale program. This bill would allow a qualified taxpayer to elect to be paid a refund if the amount allowable as a credit exceeds the qualified taxpayer's tax liability for the taxable year, as specified. By requiring moneys to be paid from the Tax Relief and Refund Account and the Corporation Tax Fund, the bill would make an appropriation. Existing law requires any bill authorizing a new tax expenditure, as defined, to include tax credits, 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 include findings and reporting requirements in compliance with this requirement. The bill would require exchange of information between the Legislative Analyst's Office and other specified agencies in order to comply with these requirements. The bill would make the unauthorized disclosure of this information subject to existing law, the violation of which is a crime. By expanding the scope of a crime, this bill would impose a state-mandated local program. This bill would incorporate additional changes to Sections 17039 and 23036 of the Revenue and Taxation Code proposed by AB 2222 to be operative only if this bill and AB 2222 are enacted and this bill is enacted last. 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 appropriates certain unallocated moneys and other specified moneys deposited into the Fair and Exposition Fund, a continuously appropriated fund, to the Secretary of Food and Agriculture for capital outlay to California fairs for, among other things, fair projects involving public health and safety, fair projects involving major and deferred maintenance, and fair projects necessary due to any emergency, as specified. This bill would instead appropriate those moneys described above to the secretary for capital outlay to California fairs for fair projects involving public health, fire and life safety, and emergency services improvement projects at fairs, California Code of Regulations compliance projects, and maintenance projects at fairgrounds, as specified. By expanding the purposes for which those moneys may be used, the bill would make an appropriation. The bill would require moneys deposited into the fund after November 1 of each year to be allocated within 90 days of the receipt of the moneys, as provided. The bill would require all available moneys in the fund to be allocated to the network of California fairs pursuant to an approved expenditure plan no later than December 31 of each calendar year, except that beginning January 1, 2027, and every year thereafter, a reasonable amount may be retained from year to year as a prudent reserve for contingencies, as specified.
Existing law prescribes a calculation to annually apportion funding to special education local plan areas for each pupil with low-incidence disabilities, defined to include pupils with hearing impairments, vision impairments, and severe orthopedic impairments, or any combination thereof, in accordance with a per-pupil entitlement based on the number of pupils with low-incidence disabilities reported in the prior fiscal year. Existing law requires the Superintendent of Public Instruction to apportion these funds to special education local plan areas for purposes of providing special education and related services as required under the individualized education program for each pupil with low-incidence disabilities. This bill would, contingent upon an appropriation for its purposes, (1) require the per-pupil entitlement to also be based on the number of pupils eligible to take specified alternative assessments and (2) require the Superintendent to apportion these funds to special education local plan areas for purposes of also providing special education and related services as required under the individualized education program for each pupil who is eligible to take those alternative assessments.
(1) Under existing law, if the federal government provides funds for the care of a needy relative with whom a needy child is living, aid to the child for any month includes aid to meet the needs of that relative, except as prescribed. Existing law establishes the California Work Opportunity and Responsibility to Kids (CalWORKs) program, under which each county provides cash assistance and other benefits to qualified low-income families using federal, state, and county funds. Existing law provides that the parent or parents are to be considered living with the needy child for a period of up to 6 months, or for a time period as determined by the State Department of Social Services, of the needy child's absence from the family assistance unit, and that the parents are eligible for CalWORKs aid and childcare services if specified conditions are met, including, among others, that the child has been removed from the parent or parents and that the family was receiving aid under when the child was removed. Existing law requires all applicants for or recipients of CalWORKs to ensure and provide documentation that each child in the assistance unit who is not required to be enrolled in school has received all age-appropriate immunizations, as specified. This bill would make technical changes to the provisions regarding a parent's eligibility to receive aid as if the child or children were living with them. The bill would also specify that those provisions do not require all children to be removed from the parent or parents or that some, but not all, of the children have reunified. If a family assistance unit is cooperating in the development of, or participating in, a reunification case plan, the bill would exempt a child that has been removed from the parent or parents from specified immunization requirements. For a family assistance unit receiving state-funded CalWORKs reunification cash aid whose grant was lowered as a sanction for not cooperating with child support enforcement, as specified, the bill would require the sanction to end upon the removal of the child from the assistance unit and their placement into out-of-home care. If an applicant applies for assistance for a child who is currently aided in another assistance unit and the county determines that the applicant has care and control of the child and is otherwise eligible, existing law requires the county to discontinue aid to the child in the existing assistance unit and aid the child in the applicant's assistance unit, as specified. Notwithstanding the above-described requirements to discontinue aid, if a child or children have been removed from their parent or parents and are placed with an adult who, prior to the removal, was a noncustodial parent, the bill would prohibit the county from discontinuing aid to the existing assistance unit if it is otherwise eligible for CalWORKs reunification cash aid, as specified. To the extent that this bill would expand county responsibilities under the CalWORKs program, this bill would impose a state-mandated local program. (2) Existing law generally requires a recipient of CalWORKs to participate in welfare-to-work activities as a condition of eligibility. Existing law requires the recipient and the county welfare department to enter into a written welfare-to-work plan that includes the activities and services that will move the individual into employment. Existing departmental guidance strongly encourages, for individuals receiving benefits as described in paragraph (1) , counties to use a CalWORKs family reunification plan, which is the case plan developed by the county child welfare services agency for the provision of services to those individuals, in lieu of the welfare-to-work plan. This bill would exempt an individual receiving aid or services for CalWORKs family reunification from the requirement to participate in welfare-to-work activities as a condition of eligibility. To the extent that this bill would expand county responsibilities under the CalWORKs program, this bill would impose a state-mandated local program. (3) This bill would make these provisions operative on July 1, 2027, or when the Statewide Automated Welfare System can perform any automation the department deems necessary to implement these provisions, whichever is later. (4) Existing law continuously appropriates moneys from the General Fund to defray a portion of county costs under the CalWORKs program. This bill would provide that the continuous appropriation would not be made for the purposes of implementing the bill. (5) 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.
Under existing law, if sufficient appropriations are not available for the payment of certain claims, settlements, or judgments, the Attorney General is required to report the claims, settlements, and judgments to the chairperson of either the Senate Committee on Appropriations or the Assembly Committee on Appropriations, who is then required to cause introduction of legislation appropriating the funds necessary for payment. This bill would appropriate an unspecified amount from the General Fund to the Attorney General to pay the judgment in an unspecified case. This bill would declare that it is to take effect immediately as an urgency statute.
Existing law requires the Treasurer to invest, or deposit into banks and other financial institutions, specified state moneys designated as surplus as a part of the Pooled Money Investment Account and determined to be available for that purpose by the Pooled Money Investment Board. Existing law generally requires banks and other financial institutions to deposit with the Treasurer securities in a value at least 10% in excess of the amount deposited with the institution to be eligible to receive deposits of state funds, except as specified. This bill would create within the Pooled Money Investment Account the Community Reinvestment Account from which deposits shall be made to institutions that meet specified performance standards including verified small business lending in underserved census tracts and first-time or first-generation home buyer lending. The bill would require the Treasurer to transfer $4 billion from the Pooled Money Investment Account to the Community Reinvestment Account. Because the moneys invested and reinvested as part of the Pooled Money Investment Account are continuously appropriated, this bill would make an appropriation. Notwithstanding the above-described securities requirement, this bill would instead require securities, for a deposit from the Community Reinvestment Account or under the Small Business Lending Time Deposit Program, to be in an amount in value of at least 90% of the amount deposited with the institution. The bill would require the Treasurer to deposit moneys from the Community Reinvestment Account with qualified institutions that have committed to specified lending activities, including, among other things, that at least 50% of the moneys from the account are used for affordable housing lending, as defined and specified. The bill would require institutions that receive deposits from the Community Reinvestment Account to submit quarterly, nonidentifying, performance reports to the Treasurer and the Treasurer to publish the data it receives in a publicly available report.
The Personal Income Tax Law allows various credits against the taxes imposed by that law, including a young child tax credit to a qualified taxpayer in a specified amount multiplied by the earned income tax credit adjustment factor, as provided. That law also allows a payment from the continuously appropriated Tax Relief and Refund Account for an amount in excess of tax liability. Existing law defines "qualified taxpayer" for this purpose to include an eligible individual, as defined, who has a qualifying child, defined to be a child younger than 6 years of age as of the last day of the taxable year, and who meets other specified criteria. This bill, for taxable years beginning on or after January 1, 2026, and before January 1, 2038, would instead define a "qualifying child" to mean a child younger than the age limit from the prior taxable year plus one year, as described. The bill, for taxable years beginning on or after January 1, 2038, would define "qualifying child" as being a child younger than 18 years of age, as described. By increasing the payments from the Tax Relief and Refund Account, a continuously appropriated fund, the bill would make an appropriation. 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 California Beverage Container Recycling and Litter Reduction Act requires a distributor of beverage containers to pay to the Department of Resources Recycling and Recovery a redemption payment for every beverage container sold or offered for sale, as provided. The act requires the department to deposit those amounts into the California Beverage Container Recycling Fund. The act requires the fund to be continuously appropriated to the department for specified purposes, including, among other things, to pay refund values, administrative fees, and processing payments associated with the collection and recycling of empty beverage containers. The act continuously appropriates up to $15,000,000 annually from the fund to the department for quality incentive payments for empty glass beverage containers to an operator of a curbside recycling program or other certified entity, as specified. This bill would authorize the department to make quality incentive payments from the fund for empty glass beverage containers that are substantially free from contamination and used for the manufacturing of glass products in the state that are not beverage containers, as specified. By authorizing a new use for continuously appropriated funds, the bill would make an appropriation.
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 and after January 1, 2014, and before January 1, 2030, a California Competes Tax Credit in an amount allocated by the Governor's Office of Business and Economic Development (GO-Biz) through the 2027–28 fiscal year, and provided in a written agreement between GO-Biz and the taxpayer, approved by the California Competes Tax Credit Committee, and based on specified factors, including the number of jobs the taxpayer will create or retain in the state and the amount of investment in the state by the taxpayer. This bill would extend the California Competes Tax Credit through taxable years beginning before January 1, 2035, and would make conforming changes to the impacted fiscal year references in those provisions. The bill would, for taxable years beginning on or after January 1, 2026, and before January 1, 2035, also allow a taxpayer in a strategic industry, as defined, to make an election in the form and manner prescribed by GO-Biz for the California Competes Tax Credit to be refundable to the taxpayer from the Tax Relief and Refund Account or the Corporation Tax Fund, as provided. By increasing the payments from the Tax Relief and Refund Account and the Corporation Tax Fund, continuously appropriated funds, the bill would make an appropriation.
