(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.
Sponsored bills
Existing law requires the Department of Technology to conduct, in coordination with other interagency bodies as it deems appropriate, a comprehensive inventory of all high-risk automated decision systems (ADS) that have been proposed for use, development, or procurement by, or are being used, developed, or procured by, any state agency. Existing law establishes the Labor and Workforce Development Agency, which is composed of various departments responsible for protecting and promoting the rights and interests of workers in California, including the Division of Labor Standards Enforcement, led by the Labor Commissioner, within the Department of Industrial Relations. This bill, beginning on July 1, 2027, would prohibit an employer, as defined, from using an ADS to perform certain functions and would limit the purposes for and way in which an ADS may be used. The bill would, when an employer primarily uses an ADS to make a disciplinary or termination decision, authorize an employee to request, and require an employer to provide, a description of the employee's own data primarily used by an ADS to make a disciplinary or termination decision, as specified. The bill would require an employer that primarily relied upon an ADS to make a disciplinary or termination decision to provide the affected employee with a written postuse notice, as specified. This bill would prohibit an employer from discharging, threatening to discharge, demoting, suspending, or in any manner discriminating or retaliating against any employee for taking certain actions asserting their rights under the bill. The bill would authorize the Labor Commissioner to enforce the bill's provisions and also authorize a public prosecutor to bring a civil enforcement action, as specified. The bill would set forth specified types of relief that a plaintiff may seek and specified penalties that an employer that violates these provisions is subject to, including a $500 civil penalty per violation. This bill would also provide that an employer who complies with the requirements related to notice in this bill is not required to comply with any substantially similar provisions under any other state law, except as specified. The bill would not apply to parties covered by a valid collective bargaining agreement if the agreement contains specified information, including an explicit waiver of the bill's provisions. The bill would provide that it does not prohibit the use of an automated decision system relating to the development of aircraft for use in the national airspace or the development of products or services for national security, military, space, or defense purposes, if the use of an automated decision system is reasonably necessary to comply with the federal statute, the federal regulation, or the binding federal contract, as specified. The bill would include a statement 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. This bill would declare that its provisions are severable.
Existing law vests the Public Utilities Commission with regulatory authority over public utilities. Existing law authorizes the commission to fix the rates and charges for every public utility and requires that those rates and charges be just and reasonable. This bill would require the commission to assess opportunities for rate structures to ensure data centers pay a reasonable share of their costs associated with transmission and distribution needs, ensure that data centers pay for their proportionate share of load increases and procurements needed to reliably serve their loads while maintaining consistency with the applicable integrated resource planning requirements, and alleviate cost pressures on residential ratepayers.
(1) Existing law permits the name of the committee that paid for certain video, print, electronic media, or text message advertisements to be shortened, as specified. For purposes of this provision, this bill would clarify that a print advertisement includes a yard sign or a billboard and an electronic media advertisement means a graphic, image, animated graphic, or animated image that the online platform hosting the advertisement allows to link to an internet website paid for by the committee, as specified. For certain advertisements, the bill would permit the names of top contributors to be shortened by using approved abbreviations or leaving out words from the top contributor's name, as specified. For printed advertisements larger than those designed to be individually distributed, such as yard signs and billboards, existing law permits the text of the disclosure to be adjusted so that it does not appear on separate horizontal lines, with the names of the top contributors separated by a comma. This bill would define such advertisements as those that exceed 187 square inches. The bill would require the names of the top contributors to be separated by clearly visible bullet points or by inserting the applicable number (1, 2, or 3) before the names of the 3 largest contributors. The bill would specify the order in which required disclosures must appear on the advertisement. The bill would also extend these requirements to electronic advertisements displayed on a physical surface. (2) Under existing law, an advertisement supporting or opposing a candidate that is paid for by an independent expenditure must include a statement that it was not authorized by a candidate or a committee controlled by a candidate. If the advertisement was authorized or paid for by a candidate for another office, the expenditure must instead include a statement that "This advertisement was not authorized or paid for by a candidate for this office or a committee controlled by a candidate for this office." This bill would shorten the above statements, respectively, to "Not paid for by candidate" and "Not paid for by a candidate for this office." (3) 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. (4) The Political Reform Act of 1974, an initiative measure, provides that the Legislature may amend the act to further the act's purposes upon a 23 vote of each house of the Legislature and compliance with specified procedural requirements. This bill would declare that it furthers the purposes of the act.
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.
Existing law requires, on or before September 1, 2024, the Department of Technology, within the Government Operations Agency, to conduct, in coordination with other interagency bodies as it deems appropriate, a comprehensive inventory of all high-risk automated decision systems that have been proposed for use, development, or procurement by, or are being used, developed, or procured by, any state agency. Existing law requires the department to annually submit a report of that comprehensive inventory to the Assembly Committee on Privacy and Consumer Protection and the Senate Committee on Governmental Organization. Existing law, the Transparency in Frontier Artificial Intelligence Act, among other things related to ensuring the safety of certain artificial intelligence models, requires a large frontier developer to write, implement, and clearly and conspicuously publish on its internet website a frontier AI framework that applies to the large frontier developer's frontier models and describes how the large frontier developer approaches, among other things, incorporating national standards, international standards, and industry-consensus best practices into its frontier AI framework. This bill would require, on or before January 1, 2028, the Government Operations Agency to take certain actions related to the selection and regulation of certain entities, defined as "independent verification organizations," designated by the agency as having demonstrated expertise in assessing the risks posed by an AI system or model and identifying the metrics and methodologies that form the basis for that assessment. The bill would require the agency to convene working groups to solicit stakeholder input in the identification of standards and the development and revision of procedures and criteria, as specified. The bill would require the agency to provide a report to the Legislature on the findings of the working groups and would require a designated IVO to submit annually, and no sooner than 12 months after initial designation as an IVO, to the agency and Legislature a report, as specified.
Existing law establishes the Department of Technology within the Government Operations Agency. Existing law requires the department to conduct, in coordination with other interagency bodies as it deems appropriate, a comprehensive inventory of all high-risk automated decision systems that have been proposed for use, development, or procurement by, or are being used, developed, or procured by, any state agency. Existing law generally regulates artificial intelligence, including the Transparency in Frontier Artificial Intelligence Act, which, among other things related to the safety of certain artificial intelligence models, requires a large frontier developer to write, implement, comply with, and clearly and conspicuously publish on its internet website a frontier AI framework that applies to the large frontier developer's frontier models and describes how the large frontier developer approaches certain safety-related items. Existing law defines "artificial intelligence" as an engineered or machine-based system that varies in its level of autonomy and that can, for explicit or implicit objectives, infer from the input it receives how to generate outputs that can influence physical or virtual environments. This bill would require the Government Operations Agency to, no later than January 1, 2029, establish an AI Auditor Registry on the agency's internet website allowing AI auditors to register with the agency and allowing natural persons to report misconduct by a registered AI auditor, and require the agency to fix annual registration fees, as specified. The bill would, commencing January 1, 2029, prohibit an unregistered person from offering, selling, or conducting a covered AI audit, as defined, and would require the agency to, among other things, issue a unique registration number to each registered AI auditor and publish information provided by a registered AI auditor on the agency's internet website. The bill would require the registration number of a registered AI auditor to be clearly and conspicuously displayed on all advertising materials offering or soliciting covered AI audit services. The bill would authorize the agency to adopt regulations that are reasonably necessary to effectuate the purposes of the bill. This bill would require an AI auditor that registers with the agency to provide specified information to the agency and would impose various requirements on a registered AI auditor that conducts a covered AI audit, including, among other things, providing the auditee with a report that includes a signed and dated statement indicating that the audit was conducted according to the provisions of this bill. This bill would require a registered AI auditor to adhere to various standards of independence, objectivity, and integrity, including not seeking, soliciting, negotiating for, or accepting employment with an auditee while participating in the audit and not conducting a covered AI audit if the auditor has a financial, business, employment, or other interest or relationship that would reasonably be expected to impair the auditor's independence or objectivity. The bill would prohibit a registered AI auditor from preventing an employee from engaging in, or from retaliating against an employee who has engaged in, specified whistleblower activity. The bill would authorize the agency to investigate alleged violations of the bill, as specified, and provide that a violation constitutes grounds for removal from the registry and referral to the Attorney General or other appropriate enforcement authority. This bill would create the AI Auditors' Registration Fund within the State Treasury, to be administered by the agency, and would require that all moneys collected or received by the agency pursuant to the above-described provisions be deposited into the fund to be available, upon appropriation by the Legislature, to administer the above-described provisions. Existing law establishes the California Board of Accountancy, which is within the Department of Consumer Affairs, and requires the board to license and regulate accountants in this state. This bill would exempt a registered AI auditor licensed or authorized to practice public accountancy and a firm holding a permit to practice public accountancy issued by the California Board of Accountancy, as specified, from complying with certain requirements related to reporting information to the agency and standards of independence, objectivity, and integrity under the bill if certain requirements are met. The bill would require the Government Operations Agency to, if the agency determines that a certified public accountant, public accountant, or accounting firm in good standing has violated this bill, notify the accountant or firm and the California Board of Accountancy in writing, and would require the board to investigate the complaint and provide the agency with a report of its findings and any resulting action.
Existing law establishes the Division of Labor Standards Enforcement within the Department of Industrial Relations. Existing law authorizes the division, which is headed by the Labor Commissioner, to enforce the Labor Code and all labor laws of the state the enforcement of which is not specifically vested in any other officer, board, or commission. This bill would limit the use of workplace surveillance tools, as defined, by employers, including by prohibiting an employer from monitoring or surveilling employees in a bathroom located in the workplace, except as specified. The bill would provide an employee with the right to leave behind workplace surveillance tools that are on their person or in their possession when entering a bathroom, except as specified. This bill would authorize the commissioner to enforce the bill's provisions, as prescribed, and would authorize a public prosecutor to bring specified enforcement actions. The bill would subject an employer who violates the bill to a civil penalty of up to $500 for each violation. 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.
Existing law allows an individual taxpayer to contribute amounts in excess of their personal income tax liability for the support of specified funds and accounts, including, among others, to the Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund. This bill would allow, for taxable years beginning on or after January 1, 2026, and before January 1, 2033, an individual to designate on their tax return that a specified amount in excess of their tax liability be transferred to the continuously appropriated Black Cultural District Voluntary Tax Contribution Fund (fund) , which would be created by this bill. The bill would allocate moneys in the fund to, among other entities, the Arts Council for allocation for the construction and maintenance of the Black Cultural District designated in south City of Los Angeles. The bill would require the Franchise Tax Board to revise the tax return form to include a space for the designation of contributions to the fund. By establishing a new continuously appropriated fund, the bill would make an appropriation. This bill would provide that these provisions would remain in effect only until January 1, 2034, but would further provide for an earlier repeal if the Franchise Tax Board determines that the amount of contributions estimated to be received by September 1, 2028, and later calendar years will not at least equal the minimum contribution amount, in which case these provisions would be repealed on January 1 of the following year.
Existing law vests the Public Utilities Commission with regulatory authority over public utilities, including electrical corporations. Existing law authorizes the commission to fix the rates and charges for every public utility and requires that those rates and charges be just and reasonable. This bill, the California Technology Innovation and Ratepayer Protection Act, would require the commission, on or before January 1, 2028, to establish new tariffs or update existing electric rules for the interconnection of participating customer facilities and the provision of retail electric service, transmission, distribution, and generation services to participating customers, as specified. The bill would require the commission, as part of establishing and updating electric rules, to, at a minimum, evaluate the risks and benefits of the tariffs to nonparticipating customers, ensure that the tariffs prevent the creation of stranded costs for, or cost shifts to, nonparticipating customers, and, for unbundled customers, ensure that charges generally included in the generation component of the unbundled customer's consolidated bill are assessed as a separate line item on their bill. The bill would require, as part of a new or existing proceeding, the commission to establish a tariff for the interconnection of a participating customer seeking to receive retail electric service at the transmission level that meets certain requirements, as specified. The bill would authorize a participating customer to participate in a new demand response program authorized by the commission, as specified. The bill would authorize an electrical corporation to submit an exceptional case filing to approve a contract between the electrical corporation and a data center seeking interconnection at the transmission level for those facilities that seek to obtain retail electric service after January 1, 2027, but before the commission has approved the tariff, as specified. Under existing law, a violation of the Public Utilities Act or any order, decision, rule, direction, demand, or requirement of the commission is a crime. Because the above provisions would be a part of the act, and a violation of a commission action implementing this bill's requirements 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.