This measure would call on Congress to enact legislation that restores and strengthens the full protections of the Voting Rights Act of 1965, and it would call on the President to sign the legislation.
(1) The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including a credit for specified new hiring and employment. Existing law establishes the continuously appropriated Tax Relief and Refund Account 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. Existing law also establishes the continuously appropriated Corporation Tax Fund in the State Treasury for the purpose of making refunds pursuant to existing law. This bill would, for taxable years beginning on or after January 1, 2027, and before January 1, 2032, allow a credit against those taxes to a qualified taxpayer, as defined, equal to $20,000 for each qualifying journalist, as defined, continuously employed on a full-time basis by the taxpayer, not to exceed 5 qualifying journalists. The bill would also allow a credit of $15,000 for each qualifying journalist continuously employed on a full-time basis by the taxpayer in excess of 5 qualifying journalists, and a credit of $7,500 for each qualifying journalist employed on a part-time basis by the taxpayer. The bill would allow an additional credit of $15,000 for each qualifying journalist employed on a full-time basis in a new journalism position, as defined. The bill would require the amount of the credit exceeding the taxpayer's liability to be credited against other amounts due, if any, and would require the balance to be paid from the Tax Relief and Refund Account or the Corporation Tax Fund, as specified, and refunded to the taxpayer. By increasing the payments from the Tax Relief and Refund Account and the Corporation Tax Fund, which are continuously appropriated funds, the bill would make an appropriation. The bill would allow the credit to organizations that are exempt from income taxation, as specified, and would allow the refund provisions to apply for those organizations. Existing law requires any bill authorizing a new tax expenditure, as defined, to include tax credits, to contain, among other things, specific goals that the tax credit will achieve, detailed performance indicators, and data collection requirements. This bill also would include additional information required for any bill authorizing a new tax expenditure. The bill would also require the Franchise Tax Board to publish a report on its internet website detailing the total number of taxpayers allowed the credit, the total dollar value of credits allowed, and the average dollar amount per qualified taxpayer allowed a credit. The bill would require the Franchise Tax Board to submit a report to the Legislature providing guidance on potential administration and enforcement of a refundable tax credit for organizations exempt from federal income tax, as provided. (2) Under the Personal Income Tax Law and the Corporation Tax Law, various provisions of the federal Internal Revenue Code, as enacted as of a specified date, are referenced in various sections of the Revenue and Taxation Code. Those laws provide that, for taxable years beginning on or after January 1, 2025, the specified date of those referenced Internal Revenue Code sections is January 1, 2025, unless otherwise specifically provided. The Personal Income Tax Law and the Corporation Tax Law, in modified conformity with federal income tax laws, allow various deductions from gross income in calculating adjusted gross income, including a deduction for the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business. Existing law does not allow a deduction as an ordinary and necessary business expense for the wages or other remuneration of a covered employee, as defined, to the extent that remuneration exceeds $1,000,000. Existing federal income tax law, enacted after January 1, 2025, amends the application of the limitations relating to covered employees in the case of taxpayers that are members of a controlled group. This bill would specifically conform to the federal application of the limitations relating to covered employees in the case of taxpayers that are members of a controlled group for state tax purposes. The bill would also further conform to the federal definition of a covered employee. This bill would incorporate additional changes to Sections 17039 and 23036 of the Revenue and Taxation Code proposed by AB 2319 to be operative only if this bill and AB 2319 are enacted and this bill is enacted last.
Existing law designates specific days as holidays in this state. Existing law adopts state holidays as judicial holidays, with certain exceptions, including Admission Day and Columbus Day. Existing law designates holidays on which community colleges and public schools are authorized to close pursuant to a memorandum of understanding between the governing board and represented employees, including "Native American Day" on the 4th Friday in September. This bill would add "Eid al-Fitr" and "Eid al-Adha" to the list of state holidays. The bill would exclude "Eid al-Fitr" and "Eid al-Adha" from designation as judicial holidays. The bill would authorize community colleges and public schools to close on "Eid al-Fitr" and "Eid al-Adha," as specified. Existing law entitles state employees, with specified exceptions, to be given time off with pay for specified holidays. Existing law, in addition, authorizes state employees to elect to use 8 hours of vacation, annual leave, compensating time off, or personal holiday credit corresponding with specified dates. This bill would, similarly, permit the employee to elect to receive the holiday credit for the holidays of "Eid al-Fitr" or "Eid al-Adha," as specified. The bill would, for those holidays whose dates vary annually, instead authorize the above-described election to be made on the date designated by their group. The bill would make findings and declarations related to the purpose of the Eid holidays. The bill would make its provisions severable. This bill would incorporate additional changes to Section 135 of the Code of Civil Procedure proposed by AB 2294 to be operative only if this bill and AB 2294 are enacted and this bill is enacted last. The bill also would incorporate additional changes to Sections 45203, 79020, and 88203 of the Education Code proposed by SB 1394 to be operative only if this bill and SB 1394 are enacted and this bill is enacted last. The bill further would incorporate additional changes to Section 6700 of the Government Code proposed by AB 2294 and SB 1394 to be operative only if this bill and either or both of those bills are enacted and this bill is enacted last. The bill further would incorporate additional changes to Sections 19853 and 19853.1 of the Government Code proposed by SB 1394 and AB 1841 to be operative only if this bill and either or both of those bills are enacted and this bill is enacted last.
Existing law, the Protecting Our Kids from Social Media Addiction Act, prohibits an operator of an addictive internet-based service or application from providing an addictive feed, as defined, to a user unless the operator does not have actual knowledge that the user is a minor, as specified, or the operator has obtained verifiable parental consent to provide an addictive feed to the user who is a minor. Existing law, the Digital Age Assurance Act, beginning January 1, 2027, requires a person who owns, maintains, or controls a software application, as defined, to request age bracket data sent by a real-time secure application programming interface or operating system with respect to a particular user from an operating system provider or a covered application store when the application is downloaded and launched. This bill would prohibit a covered platform, as defined, from providing an addictive feature, as defined, to a user who is under 16 years of age and would require a covered platform to implement reasonable measures to ensure that users under 16 years of age are not offered or provided any addictive feature on the covered platform. The bill would also authorize the Attorney General to adopt regulations to implement and enforce the bill in order to further the purpose of protecting minors online, including by altering the scope of "covered platform" if the Attorney General determines that doing so is necessary to ensure that "covered platform" applies to internet websites, online services, online applications, or mobile applications that make addictive features, as defined, available to users under 16 years of age. This bill would impose a civil penalty upon a noncompliant platform and would require its provisions to be enforced by a civil action brought only by the Attorney General or a local public prosecutor, as specified. This bill would also establish the e-Safety Advisory Commission within the Department of Justice as an independent advisory body that is only for administrative purposes to advise state government on certain matters related to online safety and would require the commission to, on or before January 1 of each year, report to the Legislature and the Governor on, among other things, its activities under the bill.
Existing law, the California Emergency Services Act, requires all public water systems, as defined, with 10,000 or more service connections to review and revise their disaster preparedness plans in conjunction with related agencies, including, but not limited to, local fire departments and the Office of Emergency Services, to ensure that the plans are sufficient to address possible disaster scenarios. A person, as defined, who violates the provisions of this act is guilty of a misdemeanor. This bill, beginning January 1, 2028, would require all urban retail water suppliers, as defined, serving 3,300 or more persons and serving a high or very high fire hazard severity zone to include incident-specific response procedures for wildfires as part of their disaster preparedness plans, including any applicable emergency response plan as required by federal law. The bill would require these plans to include, among other things, mitigation actions, including actions, procedures, and equipment, that can obviate or significantly lessen the impact of a wildfire on the water system and the supply of drinking water provided by the water supplier. Because violation of these requirements by certain urban retail water suppliers would constitute a misdemeanor, the bill would expand the scope of a crime, thereby imposing a state-mandated local program. This bill would prohibit anything, including any other law, from imposing a duty on public water systems, including wholesale water systems, to design, construct, or maintain a water system for wildfire defense or suppression. The bill would further prohibit the failure of an urban retail water supplier to implement or comply with any of the incident-specific response procedures developed pursuant to the above requirements or the inability of any public water system to maintain water supply or water pressure during a wildfire from being considered a substantial cause of the damages resulting from a wildfire. 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 constitutional provisions require that a statute that limits the right of access to the meetings of public bodies or the writings of public officials and agencies be adopted with findings demonstrating the interest protected by the limitation and the need for protecting that interest. This bill would make legislative findings to that effect.
Existing law requires a housing development project to be an allowed use as a transit-oriented housing development if certain requirements are met. Existing law provides that these provisions do not apply to a local agency until July 1, 2026, unless the local agency takes specified actions. Existing law defines various terms for these purposes. Existing law prohibits a local government from adopting any requirement that applies to a project solely or partially on the basis that the project is seeking approval as a transit-oriented housing development, as specified. This bill would additionally prohibit a local government with an existing or planned transit-oriented development stop from taking specified actions with respect to transit agencies and transit projects.
Existing law requires the Governor to proclaim various days as days of remembrance or recognition. This bill would require the Governor to annually proclaim September 25 as Dolly Parton Day. This bill would declare that it is to take effect immediately as an urgency statute.
The Public Employees' Retirement Law (PERL) establishes the Public Employees' Retirement System (PERS) to provide a defined benefit to members of the system based on final compensation, credited service, and age at retirement, subject to certain variations. Existing law creates the Public Employees' Retirement Fund, which is continuously appropriated for purposes of PERS, including depositing employer and employee contributions. Under the California Constitution, assets of a public pension or retirement system are trust funds. The California Public Employees' Pension Reform Act of 2013 (PEPRA) establishes a variety of requirements and restrictions on public employers offering defined benefit pension plans. In this regard, PEPRA restricts the amount of compensation that may be applied for purposes of calculating a defined pension benefit for a new member, as defined, by restricting it to specified percentages of the contribution and benefit base under a specified federal law with respect to old age, survivors, and disability insurance benefits. Existing law, the Teachers' Retirement Law, establishes the State Teachers' Retirement System (STRS) and creates the Defined Benefit Program of the State Teachers' Retirement Plan, which provides a defined benefit to members of the program, based on final compensation, creditable service, and age at retirement, subject to certain variations. This bill, for service performed on and after January 1, 2027, would prohibit the pensionable compensation for calendar year 2027 used to calculate the defined benefit paid to a new member of a retirement system subject to PEPRA who retires from the system from exceeding specified percentages of the contribution and benefit base under the specified federal law with respect to old age, survivors, and disability insurance benefits. The bill would make related, conforming changes to these provisions on pensionable compensation. The bill also would require a new member of STRS to be subject to specified limits of the Teachers' Retirement Law. PEPRA requires each retirement system that offers a defined benefit plan for safety members of the system to use one of 3 formulas for safety members, 2% at age 57, 2.5% at age 57, or 2.7% at age 57. This bill would establish new retirement formulas, for employees first hired on or after January 1, 2027, as 2.5% at age 55, 2.7% at age 55, or 3% at age 55, subject to certain exceptions. For new members hired on or after January 1, 2013, who are safety members, the bill would require employers to adjust the formulas for service performed on or after January 1, 2027, to offer the formula that has the same fraction at age 55 as the fraction at age 57 in the formula the employer offered pursuant to existing law. The bill would authorize a public employer and a recognized employee organization to negotiate a prospective increase to the retirement benefit formulas for safety members and new safety members, consistent with the formulas permitted under PEPRA, including the new formulas described above. This bill would authorize an employer and its employees to agree in a memorandum of understanding to be subject to a higher safety plan or a lower safety plan, subject to certain requirements, including that the memorandum of understanding is collectively bargained in accordance with applicable laws. By increasing the contribution to continuously appropriated funds, and by increasing expenditures from those funds, this bill would make an appropriation.
Existing law provides comprehensive regulation of ticket sellers, defined as a person who, for compensation, commission, or otherwise, sells admission tickets to a sporting, musical, theater, or any other entertainment event. In this regard, existing law, among other things, prohibits specified ticket selling practices and imposes certain recordkeeping and disclosure requirements. If an event is canceled, existing law requires that the ticket price be fully refunded to the consumer whether by an original seller, event presenter, ticket reseller, or ticket resale marketplace, as specified. If an event is postponed, rescheduled, or replaced with another event at the same date and time, existing law requires the ticket seller to fully refund the purchaser upon request, as provided. Existing law makes a violation of those provisions a misdemeanor, and imposes civil penalties for certain violations. Existing unfair competition laws make various unfair competition practices unlawful, including any unlawful, unfair, or fraudulent business act or practice and unfair, deceptive, untrue, or misleading advertising. Existing law makes it unlawful for any person doing business in California and advertising to consumers in California to make any false or misleading advertising claim. Existing law makes a person who violates specified false advertising provisions liable for a civil penalty, as specified, and provides that a person who violates those false advertising provisions is guilty of a misdemeanor. This bill would generally revise and recast the provisions regulating the sale of event tickets to impose similar requirements, as applicable, to original sellers, event presenters, ticket resellers, and ticket resale marketplaces, as defined. This bill would prohibit a ticket seller from engaging in a speculative ticket sale, as defined. The bill would require that a ticket resale marketplace implement reasonable measures designed to prevent speculative ticket sales on its platform. The bill would make an original seller, ticket reseller, or ticket retail marketplace that violates particular law and fails to supply a ticket, as specified, civilly liable to the ticket purchaser for 2 times the contracted price of the ticket, in addition to any sum expended by the purchaser in nonrefundable expenses for attending or attempting to attend the event, and other fees and costs. This bill would make certain acts unlawful, including purchasing tickets in excess of posted limits for an online event ticket sale and circumventing or evading a ticket distribution control, as specified. The bill would also prohibit a person from using an internet website or address that is substantially similar to the internet website of an event presenter, venue operator, rights holder, original seller, or an authorized agent with intent to confuse or deceive consumers, as specified. The bill would make a violation of these provisions false or misleading advertising. By expanding the scope of a crime, this bill would impose a state-mandated local program. By expanding the scope of certain requirements related to selling those tickets, the violation of which is a crime, 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.
The California Constitution, pursuant to provisions enacted by the Proposition 209, an initiative measure adopted by the voters at the November 5, 1996, statewide general election, prohibits the state from discriminating against, or granting preferential treatment to, any individual or group on the basis of race, sex, color, ethnicity, or national origin in the operation of public employment, public education, or public contracting, as specified. This measure, the Closing the Student Opportunity and Achievement Gap Act, would, instead, limit the above prohibition to the operation of public employment, public higher education admissions and enrollment, and public contracting. The measure would require that it appear on the ballot at the November 7, 2028, statewide general election.
