Existing 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, 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. Those laws provide various exemptions from those taxes. This bill, beginning January 1, 2024, and until January 1, 2029, would exempt from those taxes the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, zero-emission public transportation ferries, as defined, sold to a public agency, as specified. Existing law requires a bill that would authorize a new tax expenditure under the Sales and Use Tax Law to identify specific goals, purposes, and objectives that the tax expenditure will achieve, and detailed performance indicators and data collection requirements for determining whether the tax expenditure achieves these goals, purposes, and objectives. The bill would provide findings and declarations relating to the goals of the exemption for zero-emission public transportation ferries. Existing law imposes or dedicates certain state sales and use tax rates for local funding, including through the Local Revenue Fund 2011. This bill would specify that this exemption does not apply to those state sales and use tax rates imposed or dedicated for local government funding, including those rates for which revenues are deposited into the Local Revenue Fund 2011. 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. This bill would specify that this exemption does not apply to local sales and use taxes or transactions and use taxes. This bill would take effect immediately as a tax levy.
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Existing law generally regulates classes of insurance, including automobile liability insurance. Existing law prohibits classifying a private passenger motor vehicle as a commercial vehicle, for-hire vehicle, permissive use vehicle, or livery solely because its owner allows it to be shared, if specified criteria are met. Existing law requires a personal vehicle sharing program to provide insurance coverage for the vehicle and driver that is equal to or greater than the coverage maintained by the vehicle owner, but no less than 3 times the minimum coverage amounts for private passenger vehicles. Existing law requires an owner or operator of a motor vehicle, or an owner of a vehicle used to transport passengers for hire not regulated by the Public Utilities Commission, to maintain liability insurance coverage for the named insured and any other person using the vehicle with permission in the amount of $15,000 for the bodily injury or death of any one person, $30,000 for the bodily injury or death of all persons, and $5,000 for damage to the property of others resulting from any one accident. Existing law increases these minimum amounts to $30,000, $60,000, and $15,000, respectively, on January 1, 2025. Under existing law, a violation of these requirements is a crime. This bill would delete the insurance coverage requirement for a personal vehicle sharing program, and would instead require a personal vehicle sharing program, when a vehicle is engaged in personal vehicle sharing, to provide liability insurance coverage of the same minimum coverage that applies to an owner or operator of a motor vehicle. The bill would require a personal vehicle sharing program to provide the vehicle owner and operator with the ability to purchase additional coverage and to make specified disclosures. A violation of these provisions would make a person liable for a specified civil penalty, and a violation of the requirement to maintain minimum liability coverages would be a crime, thus imposing 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.
(1) Existing law prohibits an entity from substantially diverting or obstructing the natural flow of, or substantially changing or using any material from the bed, channel, or bank of, any river, stream, or lake, or deposit or dispose of debris, waste, or other material containing crumbled, flaked, or ground pavement where it may pass into any river, stream, or lake, except under specified conditions, including requiring the entity to send written notification to the Department of Fish and Wildlife regarding the activity in the manner prescribed by the department. This bill would require a project proponent, if already required to submit a notification to the department, to submit to the department the certified or adopted environmental review document, as applicable, for the activity in the notification. The bill would require the department, under prescribed circumstances, to take certain actions within specified timelines, or within a mutually agreed-to extension of time. The bill would require, on or before January 1, 2025, and annually thereafter, the department to prepare, provide public notice of, make available for public review on its internet website, and submit to the relevant legislative committees, as specified, a report regarding the water supply projects and flood risk reduction projects for which final agreements have been issued pursuant to these provisions. The bill would repeal these provisions on January 1, 2029. (2) Under the Porter-Cologne Water Quality Control Act, the State Water Resources Control Board (state board) and the California regional water quality control boards (regional boards) are the principal state agencies with primary authority over water quality matters. Existing law authorizes the state board to issue permits and promulgate procedures consistent with federal law. This bill would require, if an applicant requests a preapplication consultation, the state board or regional boards to adhere to specified procedures and timelines in reviewing the application before issuing project certification. The bill would authorize a project proponent to petition the state board to reconsider its determination of application completeness, or to appeal to the state board any regional board's determination of application completeness. This bill would require the state board or regional boards to use specified approved conservation and habitat management plans as watershed plans, as specified, unless the permitting authority makes a determination in writing, based on substantial evidence in the record, that an approved plan does not meet the definition of a watershed plan, as defined. The bill would require the state board and regional boards, as part of their implementation of the "State Wetland Definition and Procedures for Discharges of Dredged or Fill Material to Waters of the State," to address the impacts of dredge and fill activities from water supply and flood risk projects. The bill would require, on January 1, 2025, and annually thereafter, the state board and regional boards to prepare, provide public notice of, make available for public review on its internet website, and submit to the relevant legislative committees, as specified, a report regarding specified information related to water supply projects and flood risk reduction projects. This bill would authorize a state agency, defined to mean any agency, board, or commission, including the state board or the regional boards, with the power to issue a permit that would authorize a water supply project or authorize a flood risk reduction project, to take specified actions in order to complete permit review and approval in an expeditious manner. The bill would make findings and declarations related to the need to expedite water supply projects and flood risk reduction projects to better address climate change impacts while protecting the environment. This bill would repeal these provisions on January 1, 2029.
Existing law establishes within the Government Operations Agency the Department of Technology, under the supervision of the Director of Technology, also known as the State Chief Information Officer. Existing law requires the director to, among other things, provide technology direction to agency and department chief information officers to ensure the integration of statewide technology initiatives, compliance with information technology policies and standards, and the promotion of the alignment and effective management of information technology services. This bill would enact the California AI-ware Act, which would establish, within the Department of Technology, the Office of Artificial Intelligence, and would grant the office the power and authority necessary to guide the design, use, and deployment of automated systems by a state agency to ensure that all AI systems are designed and deployed in a manner that is consistent with state and federal laws and regulations regarding privacy and civil liberties and that minimizes bias and promotes equitable outcomes for all Californians. Existing law imposes various requirements on state agencies concerning technological matters, including requiring every state agency that utilizes any method, device, identifier, or other database application on the internet to electronically collect personal information regarding any user to prominently display a prescribed notice at an initial point of communication with a potential user. This bill would require any state agency that utilizes generative artificial intelligence to directly communicate with a natural person to provide notice to that person that the interaction with the state agency is being communicated through artificial intelligence, as specified. This bill would require the state agency to provide instructions, as specified, to inform the natural person how they can directly communicate with a natural person from the state agency. The bill would make related legislative findings and declarations.
The Personal Income Tax Law imposes taxes on taxable income, as provided. Under existing law, every employer who pays wages to a resident employee for services performed either within or without this state, or to a nonresident employee for services performed in this state, is required to deduct and withhold from those wages, except as provided, for each payroll, a tax computed in an amount substantially equivalent to the amount reasonably estimated to be due under the Personal Income Tax Law. Under existing law, every employer required to withhold those taxes is required to, for each calendar quarter, file a withholding report, a quarterly return, and a report of wages in a form prescribed by the Employment Development Department, and pay over the taxes required to be withheld. This bill would authorize an employer to claim, for the 2023 and 2024 calendar years, a COVID-19 regulatory compliance credit in a specified amount. The bill would require the credit to be claimed on the employer's last quarterly return, as described, for the relevant calendar year. The bill would require any amount claimed by an employer to be credited against employee personal income tax withholding amounts required to be remitted to the department for the last quarter of the relevant calendar year. This bill would provide that its provisions do not change the amount of personal income taxes required to be withheld from employees and required to be reported to the employee, the department, the Franchise Tax Board, and the Internal Revenue Service. The bill would specify that its provisions do not require additional taxes to be paid by the employee or otherwise alter the employee's tax liability under the Personal Income Tax Law. The bill would state that it is the intent of the Legislature that the operation of the bill's provisions not require an appropriation of moneys by reducing moneys remitted by the employer to the department that would otherwise be deposited in the General Fund. This bill would authorize the department to adopt rules and regulations that are necessary or appropriate to implement the bill. The bill would repeal its provisions on December 1, 2025.
The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws. This bill would, for taxable years beginning on or after January 1, 2023, and before January 1, 2028, allow a credit of $5,000 against the taxes imposed by those laws to a qualified taxpayer. The bill would define a qualified taxpayer for this purpose to mean a taxpayer that owns and leases qualified rental property, as defined, to a qualified nonprofit, as defined, pursuant to a qualified lease. The bill would require the qualified taxpayer to obtain certification, under penalty of perjury, from the qualified nonprofit that the qualified rental property will be used to provide housing to survivors of domestic violence, as provided. By expanding the crime of perjury, this bill would establish a state-mandated local program. Existing law requires a 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. This bill would include additional information required for any bill authorizing a new tax expenditure. 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 take effect immediately as a tax levy.
The Personal Income Tax Law, in modified conformity with federal income tax law, generally defines "gross income" as income from whatever source derived, except as specifically excluded, including an exclusion for the amount of student loan indebtedness repaid or canceled pursuant to a specified federal law. This bill would exclude from an individual's gross income, for taxable years beginning on or after January 1, 2021, and before January 1, 2026, the amount of certain student loans discharged, in whole or in part, after December 31, 2020, and before January 1, 2026, in conformity with federal law. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives 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. This bill would make findings and declarations related to a gift of public funds.
Existing law sets forth various programs relating to opioid overdose prevention and treatment, including, among others, standing orders for the distribution of an opioid antagonist, a naloxone grant program, and a grant program to reduce fentanyl overdoses and use throughout the state. Existing law establishes the Medi-Cal program, which is administered by the State Department of Health Care Services and under which qualified low-income individuals receive health care services. The Medi-Cal program is, in part, governed and funded by federal Medicaid program provisions. Under existing law, the pharmacist service of furnishing naloxone hydrochloride is a covered Medi-Cal benefit. The Medi-Cal program also covers certain medications to treat opioid use disorders as part of narcotic treatment program services, or as part of medication-assisted treatment services within the Drug Medi-Cal Treatment Program, as specified. Existing law, the Knox-Keene Health Care Service Plan Act of 1975, provides for the licensure and regulation of health care service plans by the Department of Managed Health Care and makes a willful violation of the act a crime. Existing law provides for the regulation of health insurers by the Department of Insurance. This bill would make legislative findings relating to the United States Food and Drug Administration (FDA) approving a certain naloxone hydrochloride nasal spray for nonprescription use. Under the bill, prescription or nonprescription naloxone hydrochloride or another drug approved by the FDA for the complete or partial reversal of an opioid overdose would be a covered benefit under the Medi-Cal program. The bill would require a health care service plan contract or health insurance policy that provides coverage for prescription drugs and that is issued, amended, delivered, or renewed on or after January 1, 2025, to cover prescription and nonprescription naloxone hydrochloride and all other drugs or products approved by the FDA for the complete or partial reversal of an opioid overdose. The bill would prohibit a health care service plan contract or health insurance policy that provides coverage for prescription drugs from imposing any cost-sharing requirements for that coverage exceeding $10 per package of medication, as specified, would require point-of-sale coverage for over-the-counter, FDA-approved naloxone hydrochloride or another FDA-approved drug or product for the complete or partial reversal of an opioid overdose at in-network pharmacies, and would prohibit a high deductible health plan from imposing cost sharing, as specified. The bill would repeal these provisions on January 1, 2030. Because a willful violation of these provisions by a health care service plan would be a crime, 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.
Existing law creates the Department of Insurance, headed by the Insurance Commissioner, and prescribes the commissioner's powers and duties, including various duties to regulate the business of insurance in this state and to enforce the execution of those laws. Existing law requires the commissioner to convene a working group to identify, assess, and recommend risk transfer market mechanisms that, among other things, promote investment in natural infrastructure to reduce the risks of climate change related to catastrophic events, create incentives for investment in natural infrastructure to reduce risks to communities, and provide mitigation incentives for private investment in natural lands to lessen exposure and reduce climate risks to public safety, property, utilities, and infrastructure. This bill would require the department, upon appropriation, to establish and administer the Climate and Sustainability Insurance and Risk Reduction Program for the purpose of achieving specified goals, including developing proof of concepts that expand insurance options, especially in vulnerable and disadvantaged communities where climate risks are currently uninsured or underinsured. The bill, upon appropriation, would establish 8 climate insurance pilot projects in specified local jurisdictions to reduce physical risks from flooding and extreme heat and to reduce the protection gap in communities with high risks and low insurance uptake. The local jurisdictions would be required to develop and establish a specific pilot project in consultation with the department to achieve specified objectives, including prioritizing predisaster mitigation activities. The bill would require the department to provide technical support for the pilot projects. The bill would repeal these provisions on January 1, 2035. The bill would include a statement of legislative findings and declarations. By imposing new duties on the local jurisdictions relating to the pilot programs, this would create 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, 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.
Existing law, the Sherman Food, Drug, and Cosmetic Law, regulates the packaging, labeling, and advertising of drugs and devices, and is administered by the State Department of Public Health. Among other things, existing law prohibits a person from conducting a home medical device retail facility business in this state unless the person has obtained a license from the department and sets forth standards for operating that facility. Existing law authorizes the department to waive any licensing requirements for a home medical device retail facility when, in the opinion of the department, a high standard of patient safety, consistent with good patient care, can be provided by the licensure of a home medical device retail facility that does not meet all of the requirements for licensure. This bill would, except as specified, require an original equipment manufacturer of a powered wheelchair, as those terms are defined, to provide documentation, parts, embedded software, firmware, and tools used to inspect, diagnose, maintain, and repair the wheelchair to an owner or an independent repair provider for the purposes of providing service on the equipment in the state, on fair and reasonable terms and costs, as defined. The bill would also require an original equipment manufacturer, for a powered wheelchair that contains an electronic security lock or other security-related function, to provide any documentation, parts, embedded software, firmware, or tools needed to reset the lock or function when disabled in the course of providing services, as specified. The bill would require an independent repair provider to provide a written notice to a customer before providing repair services, as specified. This bill would exempt from these requirements any trade secret information, as specified. The bill would subject an original equipment manufacturer who knowingly violates, or who should have reasonably known that they violated, these provisions to specified civil penalties. The bill would, in the case of a first violation, give an original equipment manufacturer who did not knowingly violate these provisions a 3-day right to cure the violation before a civil penalty is imposed. The bill would authorize a person injured by a violation of these provisions and the Attorney General or a district attorney to bring a civil action for this purpose, as specified. If the action is brought by the Attorney General or district attorney, the bill would require the penalty to be paid to specified entities or individuals, as provided. Existing law establishes the Medi-Cal program, which is administered by the State Department of Health Care Services, under which qualified low-income individuals receive health care services pursuant to a schedule of benefits. Existing law imposes requirements relating to complex rehabilitation technology services, including the repair of equipment and parts. Existing law authorizes the department to adopt utilization controls, as specified. This bill would, beginning on January 1, 2025, and until January 1, 2029, prohibit the department from requiring prior authorization for the repair of a complex rehabilitation technology powered wheelchair if the cost of the repair does not exceed $1,250. The bill would also, beginning on January 1, 2025, and until January 1, 2029, prohibit a treatment authorization request for repair or replacement of a complex rehabilitation technology powered wheelchair from requiring a prescription or documentation of medical necessity from the treating practitioner for repairs or replacement if the complex rehabilitation technology powered wheelchair has already been approved for use by the patient, as specified.