The Personal Income Tax Law and the Corporation Tax Law authorize various credits against the taxes imposed by those laws. Existing law requires any bill authorizing a new income 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, as provided. This bill would require a taxpayer allowed a credit, which is enacted and becomes effective on or after January 1, 2018, against those taxes to meet supplier diversity goals by procuring supplies from business entities with certifications from certain entities, prior to claiming the credit in the first, 3rd, and 5th taxable years. The bill would exclude taxpayers who are individuals and specified small businesses from the supplier diversity goal requirement. Under the bill, for each taxable year that the supplier diversity goal is not fully met but the taxpayer has achieved a goal of at least 5% overall or at least 50% of its goal for the taxable year, whichever is greater, the percentage of the goal achieved would be the percentage of the tax credit awarded. The bill would require the Franchise Tax Board to audit compliance with these requirements and would require a taxpayer under audit to pay for the cost of the audit.
Sponsored bills
The Personal Income Tax Law imposes taxes on taxable income and provides definitions of specified terms for purposes of that law, including a definition for "taxable year." This bill would make nonsubstantive changes to that definition provision.
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. CEQA defines the terms "urban area" and "urbanized area" to mean, among other things, an unincorporated area that is completely surrounded by one or more incorporated cities and the population density of the unincorporated area at least equals the population density of the surrounding city or cities. This bill would instead specify that the population density of the unincorporated area be at least 1,000 persons per square mile.
Existing law authorizes counties, cities, and other local agencies to impose various taxes and fees in connection with activity or property within those jurisdictions. The California Constitution also authorizes a charter city to levy local taxes to raise revenues for local purposes, subject to restrictions imposed by that city's charter or preemption in matters of statewide concern. This bill, until January 1, 2023, would prohibit the imposition by a city, city and county, or county, including a chartered city, city and county, or county, of a tax on video streaming services, including, but not limited to, any tax on the sale or use of video streaming services or any utility user tax on video streaming services. This bill would make a legislative finding and declaration regarding the statewide concern of the promotion of uniformity in access throughout the state to video streaming services.
Existing law establishes the Office of Emergency Services in the office of the Governor and makes the office responsible for the state's emergency and disaster response services for natural, technological, or manmade disasters and emergencies. This bill would require the Office of Emergency Services to provide funding, using existing funds available to the office for such purposes, to cities and counties affected by the hepatitis A outbreak associated with the proclamation of a state emergency issued by the Governor on October 13, 2017, for purposes of treating homeless individuals who have been infected with hepatitis A and cleaning and sanitizing areas of a city or county where people have been infected with hepatitis A.
Existing law provides for the California Health and Human Services Agency, which includes, among other agencies, the State Department of Health Care Services, the State Department of Developmental Services, and the Department of Managed Health Care. Under existing law, various state and local agencies are responsible for providing or arranging for the provision of behavioral health services to adults and children in the state. This bill would establish the Behavioral Health Stakeholder Advisory Panel, an independent, statewide advisory board to provide ongoing advice and assistance on behavioral health program needs and priorities to the California Health and Human Services Agency, including making recommendations on actions to improve the collaboration and processes of the multiple agencies involved in California's behavioral health delivery system. The bill would specify the membership of the panel, as appointed by the Secretary of California Health and Human Services, and members of the advisory panel would serve on a voluntary basis, without compensation. The bill would set forth the minimum powers and duties of the advisory panel and the agency. The bill would require the panel to annually report to the Legislature on the advisory panel's accomplishments, effectiveness, efficiency, including any recommendations for statutory changes needed to improve the effective delivery of behavioral health services in the state and the ability of the advisory panel to fulfill its purpose. The bill would be implemented only to the extent that funding from nonstate sources is received for its purposes.
The Personal Income Tax Law allows various credits against the taxes imposed by that law. This bill, upon appropriation of specified funds by the Legislature, for each taxable year beginning on or after January 1, 2018, and before January 1, 2023, would allow a credit under the Personal Income Tax Law in an amount equal to the fees and other expenses paid or incurred during the taxable year, as does not exceed $2,000, for the enrollment of a full-time community college student for whom the credit was not claimed in any prior taxable year, as specified. The bill would also allow a payment in excess of that credit amount upon appropriation by the Legislature. The bill would require a taxpayer claiming the credit to submit with his or her return a copy of the student's transcript evidencing completion of an academic year of full-time enrollment in a California community college. The bill would make related findings and declarations regarding the specific goals, purposes, and objectives, performance indicators, and data collection requirements for the credit.
Existing law authorizes a certified interior designer, as defined, to obtain a stamp from an interior design organization, as defined, that uniquely identifies the designer and certifies that he or she meets certain qualifications and requires the use of that stamp on all drawings and documents submitted to any governmental agency by the designer. Existing law provides that these provisions are repealed on January 1, 2018, and are subject to review by the appropriate policy committees of the Legislature. This bill would instead repeal those provisions on January 1, 2021.
The Corporation 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, upon appropriation of specified funds by the Legislature, for each taxable year beginning on and after January 1, 2018, and before January 1, 2025, would allow a credit against the taxes imposed under that law to a qualified taxpayer, as defined to mean a taxpayer that increases its workforce by 20 annual full-time equivalent qualified employees, as compared to the taxpayer's base year, in an amount equal to 17.5% of qualified wages paid or incurred during the taxable year to a qualified employee, not to exceed $5,000,000 per qualified taxpayer per taxable year. The bill would limit the credit to the first 5 consecutive, taxable years after a qualified taxpayer first qualifies to receive the credit, subject to specified requirements. The bill would limit the aggregate amount of credits to be allocated in each calendar year to up to $50,000,000. The bill would require the Franchise Tax Board to allocate and certify credits to taxpayers on a first-come-first-served basis. The bill also would include that additional information required for any bill authorizing a new income tax credit. This bill would take effect immediately as a tax levy.
The Personal Income Tax Law authorizes various deductions in computing income that is subject to tax under that law. This bill, for taxable years beginning on or after January 1, 2019, would allow a deduction in computing adjusted gross income in connection with health savings accounts in conformity with federal law. In general, the deduction would be an amount equal to the aggregate amount paid in cash during the taxable year by, or on behalf of, an eligible individual, as defined, to a health savings account of that individual, as provided. The bill, for taxable years beginning on or after January 1, 2019, would also provide related conformity to that federal law with respect to the allowance of rollovers from Archer Medical Savings Accounts, health flexible spending arrangements, or health reimbursement accounts to a health savings account, and penalties in connection therewith. 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. This bill would take effect immediately as a tax levy.