Amended IN Assembly April 03, 2017 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 1300Introduced by Assembly Member BurkeFebruary 17, 2017 An act to amend Section 315 of the Business and Professions Code, relating to healing arts. Sections 17053.7 and 23621 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.LEGISLATIVE COUNSEL'S DIGESTAB 1300, as amended, Burke. Substance Abuse Coordination Committee. Income and corporation taxes: credits: federal work opportunity credit: qualified employees.The Personal Income Tax Law and the Corporation Tax Law allowed a credit against specified corporate and personal income taxes for an amount equal to 10% of the wages paid to each employee who was certified by the Employment Development Department to meet eligibility requirements, subject to certain exceptions, in modified conformity to the federal Work Opportunity credit. These credits do not apply to wages paid or incurred to an individual who begins to work for an employer after December 31, 1993.This bill, under both laws, for taxable years beginning on or after January 1, 2017, would allow a credit of $2,000 for each qualified employee, who meets a specified requirement, hired or in continued employment during the taxable year, to qualified taxpayers that are allowed a federal Work Opportunity credit.This bill would take effect immediately as a tax levy.The Department of Consumer Affairs includes healing arts boards that are responsible for the licensure and regulation of healing arts licensees. Existing law establishes the Substance Abuse Coordination Committee within the department and requires the committee to formulate uniform and specific standards in specified areas that each healing arts board is required to use in dealing with substance-abusing licensees.This bill would make nonsubstantive changes to this provision.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NOYES Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 17053.7 of the Revenue and Taxation Code is amended to read:17053.7. (a) (1) here shall be allowed as a credit against the net tax (as tax, as defined by Section 17039) 17039, an amount equal to 10 percent of the amount of wages paid to each employee who is certified by the Employment Development Department to meet the requirements of Section 328 of the Unemployment Insurance Code. The(2) The credit under this section shall not apply to an individual unless, on or before the day on which that individual begins work for the employer, the employer: employer either:(1)(A) Has received a certification from the Employment Development Department, or Department.(2)(B) Has requested in writing that certification from the Employment Development Department. For(3) For the purposes of this subdivision, if on or before the day on which the individual begins work for the employer, the individual has received from the Employment Development Department a written preliminary determination that he or she is a member of a targeted group, then the requirement of paragraph (1) or (2) shall be applicable on or before the fifth day on which the individual begins work for the employer.(b) The credit under this section shall not apply to wages paid in excess of three thousand dollars ($3,000) during a taxable year by a taxpayer to the same individual. With respect to each qualified employee, the aggregate credit under this section shall not exceed six hundred dollars ($600).(c) The credit under this section shall not apply to wages paid to an individual: individual who:(1) Who bears Bears any of the relationships described in paragraphs (1) to (8), inclusive, of Section 152(a) of the Internal Revenue Code to the taxpayer; or taxpayer.(2) Who, if If the taxpayer is an estate or trust, is a grantor, beneficiary, or fiduciary of the estate or trust, or is an individual who bears any of the relationships described in paragraphs (1) to (8), inclusive, of Section 152(a) of the Internal Revenue Code to a grantor, beneficiary, or fiduciary of the estate or trust; or trust(3) Who is a dependent (as Is a dependent, as described in Section 152(a)(9) of the Internal Revenue Code) Code, of the taxpayer, or, if the taxpayer is an estate or trust, of a grantor, beneficiary, or a fiduciary of the estate or trust.(d) The credit under this section shall not apply to wages paid to an individual if, prior to the hiring date of that individual, that individual has been employed by the employer at any time during which he or she was not certified by the Employment Development Department to meet the requirements of Section 328 of the Unemployment Insurance Code.(e) If the certification of an employment has been revoked pursuant to subdivision (c) of Section 328 of the Unemployment Insurance Code, the credit under this section shall not apply to wages paid by the employer after the date on which notice of revocation is received by the employer.(f) The credit under this section shall be in addition to any deduction under this part to which the taxpayer may be entitled, if any.(g) The credit provided by this section shall be applied to wages paid to each qualifying employee during the 24-month period beginning on the date the employee begins working for the taxpayer.(h) (1) A taxpayer may elect to have this section not apply for any taxable year.(2) An election under paragraph (1) for any taxable year may be made (or revoked) made or revoked at any time before the expiration of the four-year period beginning on the last date prescribed by law for filing the return for that taxable year (determined year, determined without regard to extensions). extensions.(3) An election under paragraph (1) (or revocation thereof) (1), or revocation thereof, shall be made in any manner which the Franchise Tax Board may prescribe.(i) (1) In the case of a successor employer referred to in Section 3306(b)(1) of the Internal Revenue Code, the determination of the amount of the credit under this section with respect to wages paid by that successor employer shall be made in the same manner as if those wages were paid by the predecessor employer referred to in that section.(2) No credit shall be determined under this section with respect to remuneration paid by an employer to an employee for services performed by that employee for another person, unless the amount reasonably expected to be received by the employer for those services from that other person exceeds the remuneration paid by the employer to that employee for those services.(j) The term wages shall not include either of the following:(1) Payments defined in Section 51(c)(3) of the Internal Revenue Code, relating to payments for services during labor disputes.(2) Any amounts paid or incurred to an individual who begins work for the employer after December 31, 1993.(k) (1) For taxable years beginning on or after January 1, 2017, a qualified taxpayer that is allowed a credit pursuant to Section 51 of the Internal Revenue Code, relating to amount of credit, for the work opportunity credit shall be allowed a credit in an amount equal to two thousand dollars ($2,000) for each qualified employee hired by the taxpayer during the taxable year in which the credit is claimed and each subsequent taxable year in which the qualified employee is employed.(2) For purposes of this subdivision:(A) Qualified employee means a person who meets any of the following requirements:(i) He or she has been terminated or laid off, or has received a notice of termination or layoff from employment, is eligible for or has exhausted entitlement to unemployment insurance benefits, and is unlikely to return to his or her previous industry or occupation.(ii) He or she has been terminated or has received a notice of termination of employment as a result of any permanent closure or any substantial layoff at a plant, facility, or enterprise, including an individual who has not received written notification but whose employer has made a public announcement of the closure or layoff.(iii) He or she is long-term unemployed and has limited opportunities for employment or reemployment in the same or a similar occupation in the area in which the individual resides, including an individual 55 years of age or older who may have substantial barriers to employment by reason of age.(iv) He or she was self-employed, including farmers and ranchers, and is unemployed as a result of general economic conditions in the community in which he or she resides or because of natural disasters.(v) He or she was a civilian employee of the United States Department of Defense employed at a military installation being closed or realigned under the Defense Base Closure and Realignment Act of 1990.(vi) He or she was an active member of the Armed Forces or the National Guard as of September 30, 1990, and was either involuntarily separated or separated pursuant to a special benefits program.(vii) He or she is a seasonal or migrant worker who experiences chronic seasonal unemployment and underemployment in the agricultural industry, aggravated by continual advancements in technology and mechanization.(viii) He or she has been terminated or laid off, or has received a notice of termination or layoff, as a consequence of compliance with the federal Clean Air Act.(ix) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a disabled individual who is eligible for or enrolled in, or has completed, a state rehabilitation plan or is a service-connected disabled veteran, veteran of the Vietnam era, or veteran who is recently separated from military service.(x) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was an ex-offender. An individual shall be treated as convicted if he or she was placed on probation by a state court without a finding of guilt.(xi) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a person eligible for or a recipient of any of the following:(I) Federal Supplemental Security Income benefits.(II) Temporary Aid to Needy Families.(III) CalFresh benefits.(IV) State and local general assistance.(xii) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a member of a federally recognized Indian tribe, band, or other group of Native American descent.(xiii) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a resident of a targeted employment area, as the term was defined in former Section 7072 of the Government Code.(xiv) He or she was an employee who qualified the taxpayer for the enterprise zone hiring credit under former Section 23622 or the program area hiring credit under former Section 23623.(xv) Immediately preceding the qualified employees commencement of employment with the taxpayer, was a member of a targeted group, as defined in Section 51(d) of the Internal Revenue Code, relating to members of targeted groups, or its successor.(B) Qualified taxpayer means a taxpayer with 150 or fewer employees.(3) A qualified taxpayer shall prioritize hiring a qualified employee that either:(A) Is hired to participate in a project affiliated with the Transformative Climate Communities Program run by the Governors Office of Planning and Research, pursuant to Section 75240 of the Public Resources Code.(B) Has participated in the California Career Technical Education Incentive Grant Program established in Section 53070 of the Education Code.(4) Section 41 does not apply to the credit allowed by this subdivision.SEC. 2. Section 23621 of the Revenue and Taxation Code is amended to read:23621. (a) (1) here shall be allowed as a credit against the tax (as tax, as defined by Section 23036) 23036, an amount equal to 10 percent of the amount of wages paid to each employee who is certified by the Employment Development Department to meet the requirements of Section 328 of the Unemployment Insurance Code. The(2) The credit under this section shall not apply to an individual unless, on or before the day on which that individual begins work for the employer, the employer: employer either:(1)(A) Has received a certification from the Employment Development Department, or Department.(2)(B) Has requested in writing that certification from the Employment Development Department. For(3) For purposes of this subdivision, if on or before the day on which the individual begins work for the employer, the individual has received from the Employment Development Department a written preliminary determination that he or she is a member of a targeted group, then the requirement of paragraph (1) or (2) shall be applicable on or before the fifth day on which the individual begins work for the employer.(b) The credit under this section shall not apply to wages paid in excess of three thousand dollars ($3,000) during an taxable year by a taxpayer to the same individual. With respect to each qualified employee, the aggregate credit under this section shall not exceed six hundred dollars ($600).(c) The credit under this section shall not apply to wages paid to an individual: individual who:(1) Who is Is a dependent, as described in paragraphs (1) to (8), inclusive, of Section 152(a) of the Internal Revenue Code, of an individual who owns, directly or indirectly, more than 50 percent in value of the outstanding stock of the taxpayer (determined taxpayer, determined with the application of Section 267(c) of the Internal Revenue Code); or Code.(2) Who is a dependent (as Is a dependent, as described in paragraph (9) of Section 152(a) of the Internal Revenue Code) Code, of an individual described in paragraph (1).(d) The credit under this section shall not apply to wages paid to an individual if, prior to the hiring date of that individual, that individual had been employed by the employer at any time during which he or she was not certified by the Employment Development Department to meet the requirements of Section 328 of the Unemployment Insurance Code.(e) If the certification of an employee has been revoked pursuant to subdivision (c) of Section 328 of the Unemployment Insurance Code, the credit under this section shall not apply to wages paid by the employer after the date on which notice of revocation is received by the employer.(f) The credit under this section shall be in addition to any deduction under this part to which the taxpayer may be entitled, if any.(g) The credit provided by this section shall be applied to wages paid to each qualifying employee during the 24-month period beginning on the date the employee begins working for the taxpayer.(h) (1) A taxpayer may elect to have this section not apply for any taxable year.(2) An election under paragraph (1) for any taxable year may be made (or revoked) made or revoked at any time before the expiration of the four-year period beginning on the last date prescribed by law for filing the return for that taxable year (determined year, determined without regard to extensions). extensions.(3) An election under paragraph (1) (or (1), or revocation thereof) thereof, shall be made in any manner which the Franchise Tax Board may prescribe.(i) (1) In the case of a successor employer referred to in Section 3306(b)(1) of the Internal Revenue Code, the determination of the amount of the credit under this section with respect to wages paid by that successor employer shall be made in the same manner as if those wages were paid by the predecessor employer referred to in that section.(2) No credit shall be determined under this section with respect to remuneration paid by an employer to an employee for services performed by that employee for another person unless the amount reasonably expected to be received by the employer for those services from that other person exceeds the remuneration paid by the employer to that employee for those services.(j) The term wages shall not include either of the following:(1) Payments defined in Section 51(c)(3) of the Internal Revenue Code, relating to payments for services during labor disputes.(2) Any amounts paid or incurred to an individual who begins work for an employer after December 31, 1993.(k) (1) For taxable years beginning on or after January 1, 2017, a qualified taxpayer that is allowed a credit pursuant to Section 51 of the Internal Revenue Code, relating to amount of credit, for the work opportunity credit shall be allowed a credit in an amount equal to two thousand dollars ($2,000) for each qualified employee hired by the taxpayer during the taxable year in which the credit is claimed and each subsequent taxable year in which the qualified employee is employed.(2) For purposes of this subdivision:(A) Qualified employee means a person who meets any of the following requirements:(i) He or she has been terminated or laid off, or has received a notice of termination or layoff from employment, is eligible for or has exhausted entitlement to unemployment insurance benefits, and is unlikely to return to his or her previous industry or occupation.(ii) He or she has been terminated or has received a notice of termination of employment as a result of any permanent closure or any substantial layoff at a plant, facility, or enterprise, including an individual who has not received written notification but whose employer has made a public announcement of the closure or layoff.(iii) He or she is long-term unemployed and has limited opportunities for employment or reemployment in the same or a similar occupation in the area in which the individual resides, including an individual 55 years of age or older who may have substantial barriers to employment by reason of age.(iv) He or she was self-employed, including farmers and ranchers, and is unemployed as a result of general economic conditions in the community in which he or she resides or because of natural disasters.(v) He or she was a civilian employee of the United States Department of Defense employed at a military installation being closed or realigned under the Defense Base Closure and Realignment Act of 1990.(vi) He or she was an active member of the Armed Forces or the National Guard as of September 30, 1990, and was either involuntarily separated or separated pursuant to a special benefits program.(vii) He or she is a seasonal or migrant worker who experiences chronic seasonal unemployment and underemployment in the agricultural industry, aggravated by continual advancements in technology and mechanization.(viii) He or she has been terminated or laid off, or has received a notice of termination or layoff, as a consequence of compliance with the federal Clean Air Act.(ix) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a disabled individual who is eligible for or enrolled in, or has completed, a state rehabilitation plan or is a service-connected disabled veteran, veteran of the Vietnam era, or veteran who is recently separated from military service.(x) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was an ex-offender. An individual shall be treated as convicted if he or she was placed on probation by a state court without a finding of guilt.(xi) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a person eligible for or a recipient of any of the following:(I) Federal Supplemental Security Income benefits.(II) Temporary Aid to Needy Families.(III) CalFresh benefits.(IV) State and local general assistance.(xii) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a member of a federally recognized Indian tribe, band, or other group of Native American descent.(xiii) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a resident of a targeted employment area, as the term was defined in former Section 7072 of the Government Code.(xiv) He or she was an employee who qualified the taxpayer for the enterprise zone hiring credit under former Section 23622 or the program area hiring credit under former Section 23623.(xv) Immediately preceding the qualified employees commencement of employment with the taxpayer, was a member of a targeted group, as defined in Section 51(d) of the Internal Revenue Code, relating to members of targeted groups, or its successor.(B) Qualified taxpayer means a taxpayer with 150 or fewer employees.(3) A qualified taxpayer shall prioritize hiring a qualified employee that either:(A) Is hired to participate in a project affiliated with the Transformative Climate Communities Program run by the Governors Office of Planning and Research, pursuant to Section 75240 of the Public Resources Code.(B) Has participated in the California Career Technical Education Incentive Grant Program established in Section 53070 of the Education Code.(4) Section 41 does not apply to the credit allowed by this subdivision.SEC. 3. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.SECTION 1.Section 315 of the Business and Professions Code is amended to read:315.(a)There is established in the Department of Consumer Affairs the Substance Abuse Coordination Committee for the purpose of determining uniform standards that will be used by healing arts boards in dealing with substance-abusing licensees. The committee shall be composed of the executive officers of the departments healing arts boards established pursuant to Division 2 (commencing with Section 500), the State Board of Chiropractic Examiners, the Osteopathic Medical Board of California, and a designee of the State Department of Health Care Services. The Director of Consumer Affairs shall chair the committee and may invite individuals or stakeholders who have particular expertise in the area of substance abuse to advise the committee.(b)The committee shall be subject to the Bagley-Keene Open Meeting Act (Article 9 (commencing with Section 11120) of Division 3 of Title 2 of the Government Code).(c)By January 1, 2010, the committee shall formulate uniform and specific standards in each of the following areas that each healing arts board shall use in dealing with substance-abusing licensees, whether or not a board chooses to have a formal diversion program:(1)Specific requirements for a clinical diagnostic evaluation of the licensee, including, but not limited to, required qualifications for the providers evaluating the licensee.(2)Specific requirements for the temporary removal of the licensee from practice, in order to enable the licensee to undergo the clinical diagnostic evaluation described in paragraph (1) and any treatment recommended by the evaluator described in paragraph (1) and approved by the board, and specific criteria that the licensee must meet before being permitted to return to practice on a full-time or part-time basis.(3)Specific requirements that govern the ability of the licensing board to communicate with the licensees employer about the licensees status and condition.(4)Standards governing all aspects of required testing, including, but not limited to, frequency of testing, randomness, method of notice to the licensee, number of hours between the provision of notice and the test, standards for specimen collectors, procedures used by specimen collectors, the permissible locations of testing, whether the collection process must be observed by the collector, backup testing requirements when the licensee is on vacation or otherwise unavailable for local testing, requirements for the laboratory that analyzes the specimens, and the required maximum timeframe from the test to the receipt of the result of the test.(5)Standards governing all aspects of group meeting attendance requirements, including, but not limited to, required qualifications for group meeting facilitators, frequency of required meeting attendance, and methods of documenting and reporting attendance or nonattendance by licensees.(6)Standards used in determining whether inpatient, outpatient, or other type of treatment is necessary.(7)Worksite monitoring requirements and standards, including, but not limited to, required qualifications of worksite monitors, required methods of monitoring by worksite monitors, and required reporting by worksite monitors.(8)Procedures to be followed when a licensee tests positive for a banned substance.(9)Procedures to be followed when a licensee is confirmed to have ingested a banned substance.(10)Specific consequences for major violations and minor violations. In particular, the committee shall consider the use of a deferred prosecution stipulation similar to the stipulation described in Section 1000 of the Penal Code, in which the licensee admits to self-abuse of drugs or alcohol and surrenders his or her license. That agreement is deferred by the agency unless or until the licensee commits a major violation, in which case it is revived and the license is surrendered.(11)Criteria that a licensee must meet in order to petition for return to practice on a full-time basis.(12)Criteria that a licensee must meet in order to petition for reinstatement of a full and unrestricted license.(13)If a board uses a private-sector vendor that provides diversion services, standards for immediate reporting by the vendor to the board of any and all noncompliance with any term of the diversion contract or probation; standards for the vendors approval process for providers or contractors that provide diversion services, including, but not limited to, specimen collectors, group meeting facilitators, and worksite monitors; standards requiring the vendor to disapprove and discontinue the use of providers or contractors that fail to provide effective or timely diversion services; and standards for a licensees termination from the program and referral to enforcement.(14)If a board uses a private-sector vendor that provides diversion services, the extent to which licensee participation in that program shall be kept confidential from the public.(15)If a board uses a private-sector vendor that provides diversion services, a schedule for external independent audits of the vendors performance in adhering to the standards adopted by the committee.(16)Measurable criteria and standards to determine whether each boards method of dealing with substance-abusing licensees protects patients from harm and is effective in assisting its licensees in recovering from substance abuse in the long term.
Amended IN Assembly April 03, 2017 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 1300Introduced by Assembly Member BurkeFebruary 17, 2017 An act to amend Section 315 of the Business and Professions Code, relating to healing arts. Sections 17053.7 and 23621 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.LEGISLATIVE COUNSEL'S DIGESTAB 1300, as amended, Burke. Substance Abuse Coordination Committee. Income and corporation taxes: credits: federal work opportunity credit: qualified employees.The Personal Income Tax Law and the Corporation Tax Law allowed a credit against specified corporate and personal income taxes for an amount equal to 10% of the wages paid to each employee who was certified by the Employment Development Department to meet eligibility requirements, subject to certain exceptions, in modified conformity to the federal Work Opportunity credit. These credits do not apply to wages paid or incurred to an individual who begins to work for an employer after December 31, 1993.This bill, under both laws, for taxable years beginning on or after January 1, 2017, would allow a credit of $2,000 for each qualified employee, who meets a specified requirement, hired or in continued employment during the taxable year, to qualified taxpayers that are allowed a federal Work Opportunity credit.This bill would take effect immediately as a tax levy.The Department of Consumer Affairs includes healing arts boards that are responsible for the licensure and regulation of healing arts licensees. Existing law establishes the Substance Abuse Coordination Committee within the department and requires the committee to formulate uniform and specific standards in specified areas that each healing arts board is required to use in dealing with substance-abusing licensees.This bill would make nonsubstantive changes to this provision.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NOYES Local Program: NO
Amended IN Assembly April 03, 2017
Amended IN Assembly April 03, 2017
CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION
Assembly Bill No. 1300
Introduced by Assembly Member BurkeFebruary 17, 2017
Introduced by Assembly Member Burke
February 17, 2017
An act to amend Section 315 of the Business and Professions Code, relating to healing arts. Sections 17053.7 and 23621 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
AB 1300, as amended, Burke. Substance Abuse Coordination Committee. Income and corporation taxes: credits: federal work opportunity credit: qualified employees.
The Personal Income Tax Law and the Corporation Tax Law allowed a credit against specified corporate and personal income taxes for an amount equal to 10% of the wages paid to each employee who was certified by the Employment Development Department to meet eligibility requirements, subject to certain exceptions, in modified conformity to the federal Work Opportunity credit. These credits do not apply to wages paid or incurred to an individual who begins to work for an employer after December 31, 1993.This bill, under both laws, for taxable years beginning on or after January 1, 2017, would allow a credit of $2,000 for each qualified employee, who meets a specified requirement, hired or in continued employment during the taxable year, to qualified taxpayers that are allowed a federal Work Opportunity credit.This bill would take effect immediately as a tax levy.The Department of Consumer Affairs includes healing arts boards that are responsible for the licensure and regulation of healing arts licensees. Existing law establishes the Substance Abuse Coordination Committee within the department and requires the committee to formulate uniform and specific standards in specified areas that each healing arts board is required to use in dealing with substance-abusing licensees.This bill would make nonsubstantive changes to this provision.
The Personal Income Tax Law and the Corporation Tax Law allowed a credit against specified corporate and personal income taxes for an amount equal to 10% of the wages paid to each employee who was certified by the Employment Development Department to meet eligibility requirements, subject to certain exceptions, in modified conformity to the federal Work Opportunity credit. These credits do not apply to wages paid or incurred to an individual who begins to work for an employer after December 31, 1993.
This bill, under both laws, for taxable years beginning on or after January 1, 2017, would allow a credit of $2,000 for each qualified employee, who meets a specified requirement, hired or in continued employment during the taxable year, to qualified taxpayers that are allowed a federal Work Opportunity credit.
This bill would take effect immediately as a tax levy.
The Department of Consumer Affairs includes healing arts boards that are responsible for the licensure and regulation of healing arts licensees. Existing law establishes the Substance Abuse Coordination Committee within the department and requires the committee to formulate uniform and specific standards in specified areas that each healing arts board is required to use in dealing with substance-abusing licensees.
This bill would make nonsubstantive changes to this provision.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. Section 17053.7 of the Revenue and Taxation Code is amended to read:17053.7. (a) (1) here shall be allowed as a credit against the net tax (as tax, as defined by Section 17039) 17039, an amount equal to 10 percent of the amount of wages paid to each employee who is certified by the Employment Development Department to meet the requirements of Section 328 of the Unemployment Insurance Code. The(2) The credit under this section shall not apply to an individual unless, on or before the day on which that individual begins work for the employer, the employer: employer either:(1)(A) Has received a certification from the Employment Development Department, or Department.(2)(B) Has requested in writing that certification from the Employment Development Department. For(3) For the purposes of this subdivision, if on or before the day on which the individual begins work for the employer, the individual has received from the Employment Development Department a written preliminary determination that he or she is a member of a targeted group, then the requirement of paragraph (1) or (2) shall be applicable on or before the fifth day on which the individual begins work for the employer.(b) The credit under this section shall not apply to wages paid in excess of three thousand dollars ($3,000) during a taxable year by a taxpayer to the same individual. With respect to each qualified employee, the aggregate credit under this section shall not exceed six hundred dollars ($600).(c) The credit under this section shall not apply to wages paid to an individual: individual who:(1) Who bears Bears any of the relationships described in paragraphs (1) to (8), inclusive, of Section 152(a) of the Internal Revenue Code to the taxpayer; or taxpayer.(2) Who, if If the taxpayer is an estate or trust, is a grantor, beneficiary, or fiduciary of the estate or trust, or is an individual who bears any of the relationships described in paragraphs (1) to (8), inclusive, of Section 152(a) of the Internal Revenue Code to a grantor, beneficiary, or fiduciary of the estate or trust; or trust(3) Who is a dependent (as Is a dependent, as described in Section 152(a)(9) of the Internal Revenue Code) Code, of the taxpayer, or, if the taxpayer is an estate or trust, of a grantor, beneficiary, or a fiduciary of the estate or trust.(d) The credit under this section shall not apply to wages paid to an individual if, prior to the hiring date of that individual, that individual has been employed by the employer at any time during which he or she was not certified by the Employment Development Department to meet the requirements of Section 328 of the Unemployment Insurance Code.(e) If the certification of an employment has been revoked pursuant to subdivision (c) of Section 328 of the Unemployment Insurance Code, the credit under this section shall not apply to wages paid by the employer after the date on which notice of revocation is received by the employer.(f) The credit under this section shall be in addition to any deduction under this part to which the taxpayer may be entitled, if any.(g) The credit provided by this section shall be applied to wages paid to each qualifying employee during the 24-month period beginning on the date the employee begins working for the taxpayer.(h) (1) A taxpayer may elect to have this section not apply for any taxable year.(2) An election under paragraph (1) for any taxable year may be made (or revoked) made or revoked at any time before the expiration of the four-year period beginning on the last date prescribed by law for filing the return for that taxable year (determined year, determined without regard to extensions). extensions.(3) An election under paragraph (1) (or revocation thereof) (1), or revocation thereof, shall be made in any manner which the Franchise Tax Board may prescribe.(i) (1) In the case of a successor employer referred to in Section 3306(b)(1) of the Internal Revenue Code, the determination of the amount of the credit under this section with respect to wages paid by that successor employer shall be made in the same manner as if those wages were paid by the predecessor employer referred to in that section.(2) No credit shall be determined under this section with respect to remuneration paid by an employer to an employee for services performed by that employee for another person, unless the amount reasonably expected to be received by the employer for those services from that other person exceeds the remuneration paid by the employer to that employee for those services.(j) The term wages shall not include either of the following:(1) Payments defined in Section 51(c)(3) of the Internal Revenue Code, relating to payments for services during labor disputes.(2) Any amounts paid or incurred to an individual who begins work for the employer after December 31, 1993.(k) (1) For taxable years beginning on or after January 1, 2017, a qualified taxpayer that is allowed a credit pursuant to Section 51 of the Internal Revenue Code, relating to amount of credit, for the work opportunity credit shall be allowed a credit in an amount equal to two thousand dollars ($2,000) for each qualified employee hired by the taxpayer during the taxable year in which the credit is claimed and each subsequent taxable year in which the qualified employee is employed.(2) For purposes of this subdivision:(A) Qualified employee means a person who meets any of the following requirements:(i) He or she has been terminated or laid off, or has received a notice of termination or layoff from employment, is eligible for or has exhausted entitlement to unemployment insurance benefits, and is unlikely to return to his or her previous industry or occupation.(ii) He or she has been terminated or has received a notice of termination of employment as a result of any permanent closure or any substantial layoff at a plant, facility, or enterprise, including an individual who has not received written notification but whose employer has made a public announcement of the closure or layoff.(iii) He or she is long-term unemployed and has limited opportunities for employment or reemployment in the same or a similar occupation in the area in which the individual resides, including an individual 55 years of age or older who may have substantial barriers to employment by reason of age.(iv) He or she was self-employed, including farmers and ranchers, and is unemployed as a result of general economic conditions in the community in which he or she resides or because of natural disasters.(v) He or she was a civilian employee of the United States Department of Defense employed at a military installation being closed or realigned under the Defense Base Closure and Realignment Act of 1990.(vi) He or she was an active member of the Armed Forces or the National Guard as of September 30, 1990, and was either involuntarily separated or separated pursuant to a special benefits program.(vii) He or she is a seasonal or migrant worker who experiences chronic seasonal unemployment and underemployment in the agricultural industry, aggravated by continual advancements in technology and mechanization.(viii) He or she has been terminated or laid off, or has received a notice of termination or layoff, as a consequence of compliance with the federal Clean Air Act.(ix) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a disabled individual who is eligible for or enrolled in, or has completed, a state rehabilitation plan or is a service-connected disabled veteran, veteran of the Vietnam era, or veteran who is recently separated from military service.(x) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was an ex-offender. An individual shall be treated as convicted if he or she was placed on probation by a state court without a finding of guilt.(xi) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a person eligible for or a recipient of any of the following:(I) Federal Supplemental Security Income benefits.(II) Temporary Aid to Needy Families.(III) CalFresh benefits.(IV) State and local general assistance.(xii) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a member of a federally recognized Indian tribe, band, or other group of Native American descent.(xiii) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a resident of a targeted employment area, as the term was defined in former Section 7072 of the Government Code.(xiv) He or she was an employee who qualified the taxpayer for the enterprise zone hiring credit under former Section 23622 or the program area hiring credit under former Section 23623.(xv) Immediately preceding the qualified employees commencement of employment with the taxpayer, was a member of a targeted group, as defined in Section 51(d) of the Internal Revenue Code, relating to members of targeted groups, or its successor.(B) Qualified taxpayer means a taxpayer with 150 or fewer employees.(3) A qualified taxpayer shall prioritize hiring a qualified employee that either:(A) Is hired to participate in a project affiliated with the Transformative Climate Communities Program run by the Governors Office of Planning and Research, pursuant to Section 75240 of the Public Resources Code.(B) Has participated in the California Career Technical Education Incentive Grant Program established in Section 53070 of the Education Code.(4) Section 41 does not apply to the credit allowed by this subdivision.SEC. 2. Section 23621 of the Revenue and Taxation Code is amended to read:23621. (a) (1) here shall be allowed as a credit against the tax (as tax, as defined by Section 23036) 23036, an amount equal to 10 percent of the amount of wages paid to each employee who is certified by the Employment Development Department to meet the requirements of Section 328 of the Unemployment Insurance Code. The(2) The credit under this section shall not apply to an individual unless, on or before the day on which that individual begins work for the employer, the employer: employer either:(1)(A) Has received a certification from the Employment Development Department, or Department.(2)(B) Has requested in writing that certification from the Employment Development Department. For(3) For purposes of this subdivision, if on or before the day on which the individual begins work for the employer, the individual has received from the Employment Development Department a written preliminary determination that he or she is a member of a targeted group, then the requirement of paragraph (1) or (2) shall be applicable on or before the fifth day on which the individual begins work for the employer.(b) The credit under this section shall not apply to wages paid in excess of three thousand dollars ($3,000) during an taxable year by a taxpayer to the same individual. With respect to each qualified employee, the aggregate credit under this section shall not exceed six hundred dollars ($600).(c) The credit under this section shall not apply to wages paid to an individual: individual who:(1) Who is Is a dependent, as described in paragraphs (1) to (8), inclusive, of Section 152(a) of the Internal Revenue Code, of an individual who owns, directly or indirectly, more than 50 percent in value of the outstanding stock of the taxpayer (determined taxpayer, determined with the application of Section 267(c) of the Internal Revenue Code); or Code.(2) Who is a dependent (as Is a dependent, as described in paragraph (9) of Section 152(a) of the Internal Revenue Code) Code, of an individual described in paragraph (1).(d) The credit under this section shall not apply to wages paid to an individual if, prior to the hiring date of that individual, that individual had been employed by the employer at any time during which he or she was not certified by the Employment Development Department to meet the requirements of Section 328 of the Unemployment Insurance Code.(e) If the certification of an employee has been revoked pursuant to subdivision (c) of Section 328 of the Unemployment Insurance Code, the credit under this section shall not apply to wages paid by the employer after the date on which notice of revocation is received by the employer.(f) The credit under this section shall be in addition to any deduction under this part to which the taxpayer may be entitled, if any.(g) The credit provided by this section shall be applied to wages paid to each qualifying employee during the 24-month period beginning on the date the employee begins working for the taxpayer.(h) (1) A taxpayer may elect to have this section not apply for any taxable year.(2) An election under paragraph (1) for any taxable year may be made (or revoked) made or revoked at any time before the expiration of the four-year period beginning on the last date prescribed by law for filing the return for that taxable year (determined year, determined without regard to extensions). extensions.(3) An election under paragraph (1) (or (1), or revocation thereof) thereof, shall be made in any manner which the Franchise Tax Board may prescribe.(i) (1) In the case of a successor employer referred to in Section 3306(b)(1) of the Internal Revenue Code, the determination of the amount of the credit under this section with respect to wages paid by that successor employer shall be made in the same manner as if those wages were paid by the predecessor employer referred to in that section.(2) No credit shall be determined under this section with respect to remuneration paid by an employer to an employee for services performed by that employee for another person unless the amount reasonably expected to be received by the employer for those services from that other person exceeds the remuneration paid by the employer to that employee for those services.(j) The term wages shall not include either of the following:(1) Payments defined in Section 51(c)(3) of the Internal Revenue Code, relating to payments for services during labor disputes.(2) Any amounts paid or incurred to an individual who begins work for an employer after December 31, 1993.(k) (1) For taxable years beginning on or after January 1, 2017, a qualified taxpayer that is allowed a credit pursuant to Section 51 of the Internal Revenue Code, relating to amount of credit, for the work opportunity credit shall be allowed a credit in an amount equal to two thousand dollars ($2,000) for each qualified employee hired by the taxpayer during the taxable year in which the credit is claimed and each subsequent taxable year in which the qualified employee is employed.(2) For purposes of this subdivision:(A) Qualified employee means a person who meets any of the following requirements:(i) He or she has been terminated or laid off, or has received a notice of termination or layoff from employment, is eligible for or has exhausted entitlement to unemployment insurance benefits, and is unlikely to return to his or her previous industry or occupation.(ii) He or she has been terminated or has received a notice of termination of employment as a result of any permanent closure or any substantial layoff at a plant, facility, or enterprise, including an individual who has not received written notification but whose employer has made a public announcement of the closure or layoff.(iii) He or she is long-term unemployed and has limited opportunities for employment or reemployment in the same or a similar occupation in the area in which the individual resides, including an individual 55 years of age or older who may have substantial barriers to employment by reason of age.(iv) He or she was self-employed, including farmers and ranchers, and is unemployed as a result of general economic conditions in the community in which he or she resides or because of natural disasters.(v) He or she was a civilian employee of the United States Department of Defense employed at a military installation being closed or realigned under the Defense Base Closure and Realignment Act of 1990.(vi) He or she was an active member of the Armed Forces or the National Guard as of September 30, 1990, and was either involuntarily separated or separated pursuant to a special benefits program.(vii) He or she is a seasonal or migrant worker who experiences chronic seasonal unemployment and underemployment in the agricultural industry, aggravated by continual advancements in technology and mechanization.(viii) He or she has been terminated or laid off, or has received a notice of termination or layoff, as a consequence of compliance with the federal Clean Air Act.(ix) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a disabled individual who is eligible for or enrolled in, or has completed, a state rehabilitation plan or is a service-connected disabled veteran, veteran of the Vietnam era, or veteran who is recently separated from military service.(x) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was an ex-offender. An individual shall be treated as convicted if he or she was placed on probation by a state court without a finding of guilt.(xi) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a person eligible for or a recipient of any of the following:(I) Federal Supplemental Security Income benefits.(II) Temporary Aid to Needy Families.(III) CalFresh benefits.(IV) State and local general assistance.(xii) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a member of a federally recognized Indian tribe, band, or other group of Native American descent.(xiii) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a resident of a targeted employment area, as the term was defined in former Section 7072 of the Government Code.(xiv) He or she was an employee who qualified the taxpayer for the enterprise zone hiring credit under former Section 23622 or the program area hiring credit under former Section 23623.(xv) Immediately preceding the qualified employees commencement of employment with the taxpayer, was a member of a targeted group, as defined in Section 51(d) of the Internal Revenue Code, relating to members of targeted groups, or its successor.(B) Qualified taxpayer means a taxpayer with 150 or fewer employees.(3) A qualified taxpayer shall prioritize hiring a qualified employee that either:(A) Is hired to participate in a project affiliated with the Transformative Climate Communities Program run by the Governors Office of Planning and Research, pursuant to Section 75240 of the Public Resources Code.(B) Has participated in the California Career Technical Education Incentive Grant Program established in Section 53070 of the Education Code.(4) Section 41 does not apply to the credit allowed by this subdivision.SEC. 3. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.SECTION 1.Section 315 of the Business and Professions Code is amended to read:315.(a)There is established in the Department of Consumer Affairs the Substance Abuse Coordination Committee for the purpose of determining uniform standards that will be used by healing arts boards in dealing with substance-abusing licensees. The committee shall be composed of the executive officers of the departments healing arts boards established pursuant to Division 2 (commencing with Section 500), the State Board of Chiropractic Examiners, the Osteopathic Medical Board of California, and a designee of the State Department of Health Care Services. The Director of Consumer Affairs shall chair the committee and may invite individuals or stakeholders who have particular expertise in the area of substance abuse to advise the committee.(b)The committee shall be subject to the Bagley-Keene Open Meeting Act (Article 9 (commencing with Section 11120) of Division 3 of Title 2 of the Government Code).(c)By January 1, 2010, the committee shall formulate uniform and specific standards in each of the following areas that each healing arts board shall use in dealing with substance-abusing licensees, whether or not a board chooses to have a formal diversion program:(1)Specific requirements for a clinical diagnostic evaluation of the licensee, including, but not limited to, required qualifications for the providers evaluating the licensee.(2)Specific requirements for the temporary removal of the licensee from practice, in order to enable the licensee to undergo the clinical diagnostic evaluation described in paragraph (1) and any treatment recommended by the evaluator described in paragraph (1) and approved by the board, and specific criteria that the licensee must meet before being permitted to return to practice on a full-time or part-time basis.(3)Specific requirements that govern the ability of the licensing board to communicate with the licensees employer about the licensees status and condition.(4)Standards governing all aspects of required testing, including, but not limited to, frequency of testing, randomness, method of notice to the licensee, number of hours between the provision of notice and the test, standards for specimen collectors, procedures used by specimen collectors, the permissible locations of testing, whether the collection process must be observed by the collector, backup testing requirements when the licensee is on vacation or otherwise unavailable for local testing, requirements for the laboratory that analyzes the specimens, and the required maximum timeframe from the test to the receipt of the result of the test.(5)Standards governing all aspects of group meeting attendance requirements, including, but not limited to, required qualifications for group meeting facilitators, frequency of required meeting attendance, and methods of documenting and reporting attendance or nonattendance by licensees.(6)Standards used in determining whether inpatient, outpatient, or other type of treatment is necessary.(7)Worksite monitoring requirements and standards, including, but not limited to, required qualifications of worksite monitors, required methods of monitoring by worksite monitors, and required reporting by worksite monitors.(8)Procedures to be followed when a licensee tests positive for a banned substance.(9)Procedures to be followed when a licensee is confirmed to have ingested a banned substance.(10)Specific consequences for major violations and minor violations. In particular, the committee shall consider the use of a deferred prosecution stipulation similar to the stipulation described in Section 1000 of the Penal Code, in which the licensee admits to self-abuse of drugs or alcohol and surrenders his or her license. That agreement is deferred by the agency unless or until the licensee commits a major violation, in which case it is revived and the license is surrendered.(11)Criteria that a licensee must meet in order to petition for return to practice on a full-time basis.(12)Criteria that a licensee must meet in order to petition for reinstatement of a full and unrestricted license.(13)If a board uses a private-sector vendor that provides diversion services, standards for immediate reporting by the vendor to the board of any and all noncompliance with any term of the diversion contract or probation; standards for the vendors approval process for providers or contractors that provide diversion services, including, but not limited to, specimen collectors, group meeting facilitators, and worksite monitors; standards requiring the vendor to disapprove and discontinue the use of providers or contractors that fail to provide effective or timely diversion services; and standards for a licensees termination from the program and referral to enforcement.(14)If a board uses a private-sector vendor that provides diversion services, the extent to which licensee participation in that program shall be kept confidential from the public.(15)If a board uses a private-sector vendor that provides diversion services, a schedule for external independent audits of the vendors performance in adhering to the standards adopted by the committee.(16)Measurable criteria and standards to determine whether each boards method of dealing with substance-abusing licensees protects patients from harm and is effective in assisting its licensees in recovering from substance abuse in the long term.
The people of the State of California do enact as follows:
## The people of the State of California do enact as follows:
SECTION 1. Section 17053.7 of the Revenue and Taxation Code is amended to read:17053.7. (a) (1) here shall be allowed as a credit against the net tax (as tax, as defined by Section 17039) 17039, an amount equal to 10 percent of the amount of wages paid to each employee who is certified by the Employment Development Department to meet the requirements of Section 328 of the Unemployment Insurance Code. The(2) The credit under this section shall not apply to an individual unless, on or before the day on which that individual begins work for the employer, the employer: employer either:(1)(A) Has received a certification from the Employment Development Department, or Department.(2)(B) Has requested in writing that certification from the Employment Development Department. For(3) For the purposes of this subdivision, if on or before the day on which the individual begins work for the employer, the individual has received from the Employment Development Department a written preliminary determination that he or she is a member of a targeted group, then the requirement of paragraph (1) or (2) shall be applicable on or before the fifth day on which the individual begins work for the employer.(b) The credit under this section shall not apply to wages paid in excess of three thousand dollars ($3,000) during a taxable year by a taxpayer to the same individual. With respect to each qualified employee, the aggregate credit under this section shall not exceed six hundred dollars ($600).(c) The credit under this section shall not apply to wages paid to an individual: individual who:(1) Who bears Bears any of the relationships described in paragraphs (1) to (8), inclusive, of Section 152(a) of the Internal Revenue Code to the taxpayer; or taxpayer.(2) Who, if If the taxpayer is an estate or trust, is a grantor, beneficiary, or fiduciary of the estate or trust, or is an individual who bears any of the relationships described in paragraphs (1) to (8), inclusive, of Section 152(a) of the Internal Revenue Code to a grantor, beneficiary, or fiduciary of the estate or trust; or trust(3) Who is a dependent (as Is a dependent, as described in Section 152(a)(9) of the Internal Revenue Code) Code, of the taxpayer, or, if the taxpayer is an estate or trust, of a grantor, beneficiary, or a fiduciary of the estate or trust.(d) The credit under this section shall not apply to wages paid to an individual if, prior to the hiring date of that individual, that individual has been employed by the employer at any time during which he or she was not certified by the Employment Development Department to meet the requirements of Section 328 of the Unemployment Insurance Code.(e) If the certification of an employment has been revoked pursuant to subdivision (c) of Section 328 of the Unemployment Insurance Code, the credit under this section shall not apply to wages paid by the employer after the date on which notice of revocation is received by the employer.(f) The credit under this section shall be in addition to any deduction under this part to which the taxpayer may be entitled, if any.(g) The credit provided by this section shall be applied to wages paid to each qualifying employee during the 24-month period beginning on the date the employee begins working for the taxpayer.(h) (1) A taxpayer may elect to have this section not apply for any taxable year.(2) An election under paragraph (1) for any taxable year may be made (or revoked) made or revoked at any time before the expiration of the four-year period beginning on the last date prescribed by law for filing the return for that taxable year (determined year, determined without regard to extensions). extensions.(3) An election under paragraph (1) (or revocation thereof) (1), or revocation thereof, shall be made in any manner which the Franchise Tax Board may prescribe.(i) (1) In the case of a successor employer referred to in Section 3306(b)(1) of the Internal Revenue Code, the determination of the amount of the credit under this section with respect to wages paid by that successor employer shall be made in the same manner as if those wages were paid by the predecessor employer referred to in that section.(2) No credit shall be determined under this section with respect to remuneration paid by an employer to an employee for services performed by that employee for another person, unless the amount reasonably expected to be received by the employer for those services from that other person exceeds the remuneration paid by the employer to that employee for those services.(j) The term wages shall not include either of the following:(1) Payments defined in Section 51(c)(3) of the Internal Revenue Code, relating to payments for services during labor disputes.(2) Any amounts paid or incurred to an individual who begins work for the employer after December 31, 1993.(k) (1) For taxable years beginning on or after January 1, 2017, a qualified taxpayer that is allowed a credit pursuant to Section 51 of the Internal Revenue Code, relating to amount of credit, for the work opportunity credit shall be allowed a credit in an amount equal to two thousand dollars ($2,000) for each qualified employee hired by the taxpayer during the taxable year in which the credit is claimed and each subsequent taxable year in which the qualified employee is employed.(2) For purposes of this subdivision:(A) Qualified employee means a person who meets any of the following requirements:(i) He or she has been terminated or laid off, or has received a notice of termination or layoff from employment, is eligible for or has exhausted entitlement to unemployment insurance benefits, and is unlikely to return to his or her previous industry or occupation.(ii) He or she has been terminated or has received a notice of termination of employment as a result of any permanent closure or any substantial layoff at a plant, facility, or enterprise, including an individual who has not received written notification but whose employer has made a public announcement of the closure or layoff.(iii) He or she is long-term unemployed and has limited opportunities for employment or reemployment in the same or a similar occupation in the area in which the individual resides, including an individual 55 years of age or older who may have substantial barriers to employment by reason of age.(iv) He or she was self-employed, including farmers and ranchers, and is unemployed as a result of general economic conditions in the community in which he or she resides or because of natural disasters.(v) He or she was a civilian employee of the United States Department of Defense employed at a military installation being closed or realigned under the Defense Base Closure and Realignment Act of 1990.(vi) He or she was an active member of the Armed Forces or the National Guard as of September 30, 1990, and was either involuntarily separated or separated pursuant to a special benefits program.(vii) He or she is a seasonal or migrant worker who experiences chronic seasonal unemployment and underemployment in the agricultural industry, aggravated by continual advancements in technology and mechanization.(viii) He or she has been terminated or laid off, or has received a notice of termination or layoff, as a consequence of compliance with the federal Clean Air Act.(ix) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a disabled individual who is eligible for or enrolled in, or has completed, a state rehabilitation plan or is a service-connected disabled veteran, veteran of the Vietnam era, or veteran who is recently separated from military service.(x) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was an ex-offender. An individual shall be treated as convicted if he or she was placed on probation by a state court without a finding of guilt.(xi) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a person eligible for or a recipient of any of the following:(I) Federal Supplemental Security Income benefits.(II) Temporary Aid to Needy Families.(III) CalFresh benefits.(IV) State and local general assistance.(xii) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a member of a federally recognized Indian tribe, band, or other group of Native American descent.(xiii) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a resident of a targeted employment area, as the term was defined in former Section 7072 of the Government Code.(xiv) He or she was an employee who qualified the taxpayer for the enterprise zone hiring credit under former Section 23622 or the program area hiring credit under former Section 23623.(xv) Immediately preceding the qualified employees commencement of employment with the taxpayer, was a member of a targeted group, as defined in Section 51(d) of the Internal Revenue Code, relating to members of targeted groups, or its successor.(B) Qualified taxpayer means a taxpayer with 150 or fewer employees.(3) A qualified taxpayer shall prioritize hiring a qualified employee that either:(A) Is hired to participate in a project affiliated with the Transformative Climate Communities Program run by the Governors Office of Planning and Research, pursuant to Section 75240 of the Public Resources Code.(B) Has participated in the California Career Technical Education Incentive Grant Program established in Section 53070 of the Education Code.(4) Section 41 does not apply to the credit allowed by this subdivision.
SECTION 1. Section 17053.7 of the Revenue and Taxation Code is amended to read:
### SECTION 1.
17053.7. (a) (1) here shall be allowed as a credit against the net tax (as tax, as defined by Section 17039) 17039, an amount equal to 10 percent of the amount of wages paid to each employee who is certified by the Employment Development Department to meet the requirements of Section 328 of the Unemployment Insurance Code. The(2) The credit under this section shall not apply to an individual unless, on or before the day on which that individual begins work for the employer, the employer: employer either:(1)(A) Has received a certification from the Employment Development Department, or Department.(2)(B) Has requested in writing that certification from the Employment Development Department. For(3) For the purposes of this subdivision, if on or before the day on which the individual begins work for the employer, the individual has received from the Employment Development Department a written preliminary determination that he or she is a member of a targeted group, then the requirement of paragraph (1) or (2) shall be applicable on or before the fifth day on which the individual begins work for the employer.(b) The credit under this section shall not apply to wages paid in excess of three thousand dollars ($3,000) during a taxable year by a taxpayer to the same individual. With respect to each qualified employee, the aggregate credit under this section shall not exceed six hundred dollars ($600).(c) The credit under this section shall not apply to wages paid to an individual: individual who:(1) Who bears Bears any of the relationships described in paragraphs (1) to (8), inclusive, of Section 152(a) of the Internal Revenue Code to the taxpayer; or taxpayer.(2) Who, if If the taxpayer is an estate or trust, is a grantor, beneficiary, or fiduciary of the estate or trust, or is an individual who bears any of the relationships described in paragraphs (1) to (8), inclusive, of Section 152(a) of the Internal Revenue Code to a grantor, beneficiary, or fiduciary of the estate or trust; or trust(3) Who is a dependent (as Is a dependent, as described in Section 152(a)(9) of the Internal Revenue Code) Code, of the taxpayer, or, if the taxpayer is an estate or trust, of a grantor, beneficiary, or a fiduciary of the estate or trust.(d) The credit under this section shall not apply to wages paid to an individual if, prior to the hiring date of that individual, that individual has been employed by the employer at any time during which he or she was not certified by the Employment Development Department to meet the requirements of Section 328 of the Unemployment Insurance Code.(e) If the certification of an employment has been revoked pursuant to subdivision (c) of Section 328 of the Unemployment Insurance Code, the credit under this section shall not apply to wages paid by the employer after the date on which notice of revocation is received by the employer.(f) The credit under this section shall be in addition to any deduction under this part to which the taxpayer may be entitled, if any.(g) The credit provided by this section shall be applied to wages paid to each qualifying employee during the 24-month period beginning on the date the employee begins working for the taxpayer.(h) (1) A taxpayer may elect to have this section not apply for any taxable year.(2) An election under paragraph (1) for any taxable year may be made (or revoked) made or revoked at any time before the expiration of the four-year period beginning on the last date prescribed by law for filing the return for that taxable year (determined year, determined without regard to extensions). extensions.(3) An election under paragraph (1) (or revocation thereof) (1), or revocation thereof, shall be made in any manner which the Franchise Tax Board may prescribe.(i) (1) In the case of a successor employer referred to in Section 3306(b)(1) of the Internal Revenue Code, the determination of the amount of the credit under this section with respect to wages paid by that successor employer shall be made in the same manner as if those wages were paid by the predecessor employer referred to in that section.(2) No credit shall be determined under this section with respect to remuneration paid by an employer to an employee for services performed by that employee for another person, unless the amount reasonably expected to be received by the employer for those services from that other person exceeds the remuneration paid by the employer to that employee for those services.(j) The term wages shall not include either of the following:(1) Payments defined in Section 51(c)(3) of the Internal Revenue Code, relating to payments for services during labor disputes.(2) Any amounts paid or incurred to an individual who begins work for the employer after December 31, 1993.(k) (1) For taxable years beginning on or after January 1, 2017, a qualified taxpayer that is allowed a credit pursuant to Section 51 of the Internal Revenue Code, relating to amount of credit, for the work opportunity credit shall be allowed a credit in an amount equal to two thousand dollars ($2,000) for each qualified employee hired by the taxpayer during the taxable year in which the credit is claimed and each subsequent taxable year in which the qualified employee is employed.(2) For purposes of this subdivision:(A) Qualified employee means a person who meets any of the following requirements:(i) He or she has been terminated or laid off, or has received a notice of termination or layoff from employment, is eligible for or has exhausted entitlement to unemployment insurance benefits, and is unlikely to return to his or her previous industry or occupation.(ii) He or she has been terminated or has received a notice of termination of employment as a result of any permanent closure or any substantial layoff at a plant, facility, or enterprise, including an individual who has not received written notification but whose employer has made a public announcement of the closure or layoff.(iii) He or she is long-term unemployed and has limited opportunities for employment or reemployment in the same or a similar occupation in the area in which the individual resides, including an individual 55 years of age or older who may have substantial barriers to employment by reason of age.(iv) He or she was self-employed, including farmers and ranchers, and is unemployed as a result of general economic conditions in the community in which he or she resides or because of natural disasters.(v) He or she was a civilian employee of the United States Department of Defense employed at a military installation being closed or realigned under the Defense Base Closure and Realignment Act of 1990.(vi) He or she was an active member of the Armed Forces or the National Guard as of September 30, 1990, and was either involuntarily separated or separated pursuant to a special benefits program.(vii) He or she is a seasonal or migrant worker who experiences chronic seasonal unemployment and underemployment in the agricultural industry, aggravated by continual advancements in technology and mechanization.(viii) He or she has been terminated or laid off, or has received a notice of termination or layoff, as a consequence of compliance with the federal Clean Air Act.(ix) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a disabled individual who is eligible for or enrolled in, or has completed, a state rehabilitation plan or is a service-connected disabled veteran, veteran of the Vietnam era, or veteran who is recently separated from military service.(x) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was an ex-offender. An individual shall be treated as convicted if he or she was placed on probation by a state court without a finding of guilt.(xi) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a person eligible for or a recipient of any of the following:(I) Federal Supplemental Security Income benefits.(II) Temporary Aid to Needy Families.(III) CalFresh benefits.(IV) State and local general assistance.(xii) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a member of a federally recognized Indian tribe, band, or other group of Native American descent.(xiii) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a resident of a targeted employment area, as the term was defined in former Section 7072 of the Government Code.(xiv) He or she was an employee who qualified the taxpayer for the enterprise zone hiring credit under former Section 23622 or the program area hiring credit under former Section 23623.(xv) Immediately preceding the qualified employees commencement of employment with the taxpayer, was a member of a targeted group, as defined in Section 51(d) of the Internal Revenue Code, relating to members of targeted groups, or its successor.(B) Qualified taxpayer means a taxpayer with 150 or fewer employees.(3) A qualified taxpayer shall prioritize hiring a qualified employee that either:(A) Is hired to participate in a project affiliated with the Transformative Climate Communities Program run by the Governors Office of Planning and Research, pursuant to Section 75240 of the Public Resources Code.(B) Has participated in the California Career Technical Education Incentive Grant Program established in Section 53070 of the Education Code.(4) Section 41 does not apply to the credit allowed by this subdivision.
17053.7. (a) (1) here shall be allowed as a credit against the net tax (as tax, as defined by Section 17039) 17039, an amount equal to 10 percent of the amount of wages paid to each employee who is certified by the Employment Development Department to meet the requirements of Section 328 of the Unemployment Insurance Code. The(2) The credit under this section shall not apply to an individual unless, on or before the day on which that individual begins work for the employer, the employer: employer either:(1)(A) Has received a certification from the Employment Development Department, or Department.(2)(B) Has requested in writing that certification from the Employment Development Department. For(3) For the purposes of this subdivision, if on or before the day on which the individual begins work for the employer, the individual has received from the Employment Development Department a written preliminary determination that he or she is a member of a targeted group, then the requirement of paragraph (1) or (2) shall be applicable on or before the fifth day on which the individual begins work for the employer.(b) The credit under this section shall not apply to wages paid in excess of three thousand dollars ($3,000) during a taxable year by a taxpayer to the same individual. With respect to each qualified employee, the aggregate credit under this section shall not exceed six hundred dollars ($600).(c) The credit under this section shall not apply to wages paid to an individual: individual who:(1) Who bears Bears any of the relationships described in paragraphs (1) to (8), inclusive, of Section 152(a) of the Internal Revenue Code to the taxpayer; or taxpayer.(2) Who, if If the taxpayer is an estate or trust, is a grantor, beneficiary, or fiduciary of the estate or trust, or is an individual who bears any of the relationships described in paragraphs (1) to (8), inclusive, of Section 152(a) of the Internal Revenue Code to a grantor, beneficiary, or fiduciary of the estate or trust; or trust(3) Who is a dependent (as Is a dependent, as described in Section 152(a)(9) of the Internal Revenue Code) Code, of the taxpayer, or, if the taxpayer is an estate or trust, of a grantor, beneficiary, or a fiduciary of the estate or trust.(d) The credit under this section shall not apply to wages paid to an individual if, prior to the hiring date of that individual, that individual has been employed by the employer at any time during which he or she was not certified by the Employment Development Department to meet the requirements of Section 328 of the Unemployment Insurance Code.(e) If the certification of an employment has been revoked pursuant to subdivision (c) of Section 328 of the Unemployment Insurance Code, the credit under this section shall not apply to wages paid by the employer after the date on which notice of revocation is received by the employer.(f) The credit under this section shall be in addition to any deduction under this part to which the taxpayer may be entitled, if any.(g) The credit provided by this section shall be applied to wages paid to each qualifying employee during the 24-month period beginning on the date the employee begins working for the taxpayer.(h) (1) A taxpayer may elect to have this section not apply for any taxable year.(2) An election under paragraph (1) for any taxable year may be made (or revoked) made or revoked at any time before the expiration of the four-year period beginning on the last date prescribed by law for filing the return for that taxable year (determined year, determined without regard to extensions). extensions.(3) An election under paragraph (1) (or revocation thereof) (1), or revocation thereof, shall be made in any manner which the Franchise Tax Board may prescribe.(i) (1) In the case of a successor employer referred to in Section 3306(b)(1) of the Internal Revenue Code, the determination of the amount of the credit under this section with respect to wages paid by that successor employer shall be made in the same manner as if those wages were paid by the predecessor employer referred to in that section.(2) No credit shall be determined under this section with respect to remuneration paid by an employer to an employee for services performed by that employee for another person, unless the amount reasonably expected to be received by the employer for those services from that other person exceeds the remuneration paid by the employer to that employee for those services.(j) The term wages shall not include either of the following:(1) Payments defined in Section 51(c)(3) of the Internal Revenue Code, relating to payments for services during labor disputes.(2) Any amounts paid or incurred to an individual who begins work for the employer after December 31, 1993.(k) (1) For taxable years beginning on or after January 1, 2017, a qualified taxpayer that is allowed a credit pursuant to Section 51 of the Internal Revenue Code, relating to amount of credit, for the work opportunity credit shall be allowed a credit in an amount equal to two thousand dollars ($2,000) for each qualified employee hired by the taxpayer during the taxable year in which the credit is claimed and each subsequent taxable year in which the qualified employee is employed.(2) For purposes of this subdivision:(A) Qualified employee means a person who meets any of the following requirements:(i) He or she has been terminated or laid off, or has received a notice of termination or layoff from employment, is eligible for or has exhausted entitlement to unemployment insurance benefits, and is unlikely to return to his or her previous industry or occupation.(ii) He or she has been terminated or has received a notice of termination of employment as a result of any permanent closure or any substantial layoff at a plant, facility, or enterprise, including an individual who has not received written notification but whose employer has made a public announcement of the closure or layoff.(iii) He or she is long-term unemployed and has limited opportunities for employment or reemployment in the same or a similar occupation in the area in which the individual resides, including an individual 55 years of age or older who may have substantial barriers to employment by reason of age.(iv) He or she was self-employed, including farmers and ranchers, and is unemployed as a result of general economic conditions in the community in which he or she resides or because of natural disasters.(v) He or she was a civilian employee of the United States Department of Defense employed at a military installation being closed or realigned under the Defense Base Closure and Realignment Act of 1990.(vi) He or she was an active member of the Armed Forces or the National Guard as of September 30, 1990, and was either involuntarily separated or separated pursuant to a special benefits program.(vii) He or she is a seasonal or migrant worker who experiences chronic seasonal unemployment and underemployment in the agricultural industry, aggravated by continual advancements in technology and mechanization.(viii) He or she has been terminated or laid off, or has received a notice of termination or layoff, as a consequence of compliance with the federal Clean Air Act.(ix) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a disabled individual who is eligible for or enrolled in, or has completed, a state rehabilitation plan or is a service-connected disabled veteran, veteran of the Vietnam era, or veteran who is recently separated from military service.(x) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was an ex-offender. An individual shall be treated as convicted if he or she was placed on probation by a state court without a finding of guilt.(xi) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a person eligible for or a recipient of any of the following:(I) Federal Supplemental Security Income benefits.(II) Temporary Aid to Needy Families.(III) CalFresh benefits.(IV) State and local general assistance.(xii) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a member of a federally recognized Indian tribe, band, or other group of Native American descent.(xiii) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a resident of a targeted employment area, as the term was defined in former Section 7072 of the Government Code.(xiv) He or she was an employee who qualified the taxpayer for the enterprise zone hiring credit under former Section 23622 or the program area hiring credit under former Section 23623.(xv) Immediately preceding the qualified employees commencement of employment with the taxpayer, was a member of a targeted group, as defined in Section 51(d) of the Internal Revenue Code, relating to members of targeted groups, or its successor.(B) Qualified taxpayer means a taxpayer with 150 or fewer employees.(3) A qualified taxpayer shall prioritize hiring a qualified employee that either:(A) Is hired to participate in a project affiliated with the Transformative Climate Communities Program run by the Governors Office of Planning and Research, pursuant to Section 75240 of the Public Resources Code.(B) Has participated in the California Career Technical Education Incentive Grant Program established in Section 53070 of the Education Code.(4) Section 41 does not apply to the credit allowed by this subdivision.
17053.7. (a) (1) here shall be allowed as a credit against the net tax (as tax, as defined by Section 17039) 17039, an amount equal to 10 percent of the amount of wages paid to each employee who is certified by the Employment Development Department to meet the requirements of Section 328 of the Unemployment Insurance Code. The(2) The credit under this section shall not apply to an individual unless, on or before the day on which that individual begins work for the employer, the employer: employer either:(1)(A) Has received a certification from the Employment Development Department, or Department.(2)(B) Has requested in writing that certification from the Employment Development Department. For(3) For the purposes of this subdivision, if on or before the day on which the individual begins work for the employer, the individual has received from the Employment Development Department a written preliminary determination that he or she is a member of a targeted group, then the requirement of paragraph (1) or (2) shall be applicable on or before the fifth day on which the individual begins work for the employer.(b) The credit under this section shall not apply to wages paid in excess of three thousand dollars ($3,000) during a taxable year by a taxpayer to the same individual. With respect to each qualified employee, the aggregate credit under this section shall not exceed six hundred dollars ($600).(c) The credit under this section shall not apply to wages paid to an individual: individual who:(1) Who bears Bears any of the relationships described in paragraphs (1) to (8), inclusive, of Section 152(a) of the Internal Revenue Code to the taxpayer; or taxpayer.(2) Who, if If the taxpayer is an estate or trust, is a grantor, beneficiary, or fiduciary of the estate or trust, or is an individual who bears any of the relationships described in paragraphs (1) to (8), inclusive, of Section 152(a) of the Internal Revenue Code to a grantor, beneficiary, or fiduciary of the estate or trust; or trust(3) Who is a dependent (as Is a dependent, as described in Section 152(a)(9) of the Internal Revenue Code) Code, of the taxpayer, or, if the taxpayer is an estate or trust, of a grantor, beneficiary, or a fiduciary of the estate or trust.(d) The credit under this section shall not apply to wages paid to an individual if, prior to the hiring date of that individual, that individual has been employed by the employer at any time during which he or she was not certified by the Employment Development Department to meet the requirements of Section 328 of the Unemployment Insurance Code.(e) If the certification of an employment has been revoked pursuant to subdivision (c) of Section 328 of the Unemployment Insurance Code, the credit under this section shall not apply to wages paid by the employer after the date on which notice of revocation is received by the employer.(f) The credit under this section shall be in addition to any deduction under this part to which the taxpayer may be entitled, if any.(g) The credit provided by this section shall be applied to wages paid to each qualifying employee during the 24-month period beginning on the date the employee begins working for the taxpayer.(h) (1) A taxpayer may elect to have this section not apply for any taxable year.(2) An election under paragraph (1) for any taxable year may be made (or revoked) made or revoked at any time before the expiration of the four-year period beginning on the last date prescribed by law for filing the return for that taxable year (determined year, determined without regard to extensions). extensions.(3) An election under paragraph (1) (or revocation thereof) (1), or revocation thereof, shall be made in any manner which the Franchise Tax Board may prescribe.(i) (1) In the case of a successor employer referred to in Section 3306(b)(1) of the Internal Revenue Code, the determination of the amount of the credit under this section with respect to wages paid by that successor employer shall be made in the same manner as if those wages were paid by the predecessor employer referred to in that section.(2) No credit shall be determined under this section with respect to remuneration paid by an employer to an employee for services performed by that employee for another person, unless the amount reasonably expected to be received by the employer for those services from that other person exceeds the remuneration paid by the employer to that employee for those services.(j) The term wages shall not include either of the following:(1) Payments defined in Section 51(c)(3) of the Internal Revenue Code, relating to payments for services during labor disputes.(2) Any amounts paid or incurred to an individual who begins work for the employer after December 31, 1993.(k) (1) For taxable years beginning on or after January 1, 2017, a qualified taxpayer that is allowed a credit pursuant to Section 51 of the Internal Revenue Code, relating to amount of credit, for the work opportunity credit shall be allowed a credit in an amount equal to two thousand dollars ($2,000) for each qualified employee hired by the taxpayer during the taxable year in which the credit is claimed and each subsequent taxable year in which the qualified employee is employed.(2) For purposes of this subdivision:(A) Qualified employee means a person who meets any of the following requirements:(i) He or she has been terminated or laid off, or has received a notice of termination or layoff from employment, is eligible for or has exhausted entitlement to unemployment insurance benefits, and is unlikely to return to his or her previous industry or occupation.(ii) He or she has been terminated or has received a notice of termination of employment as a result of any permanent closure or any substantial layoff at a plant, facility, or enterprise, including an individual who has not received written notification but whose employer has made a public announcement of the closure or layoff.(iii) He or she is long-term unemployed and has limited opportunities for employment or reemployment in the same or a similar occupation in the area in which the individual resides, including an individual 55 years of age or older who may have substantial barriers to employment by reason of age.(iv) He or she was self-employed, including farmers and ranchers, and is unemployed as a result of general economic conditions in the community in which he or she resides or because of natural disasters.(v) He or she was a civilian employee of the United States Department of Defense employed at a military installation being closed or realigned under the Defense Base Closure and Realignment Act of 1990.(vi) He or she was an active member of the Armed Forces or the National Guard as of September 30, 1990, and was either involuntarily separated or separated pursuant to a special benefits program.(vii) He or she is a seasonal or migrant worker who experiences chronic seasonal unemployment and underemployment in the agricultural industry, aggravated by continual advancements in technology and mechanization.(viii) He or she has been terminated or laid off, or has received a notice of termination or layoff, as a consequence of compliance with the federal Clean Air Act.(ix) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a disabled individual who is eligible for or enrolled in, or has completed, a state rehabilitation plan or is a service-connected disabled veteran, veteran of the Vietnam era, or veteran who is recently separated from military service.(x) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was an ex-offender. An individual shall be treated as convicted if he or she was placed on probation by a state court without a finding of guilt.(xi) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a person eligible for or a recipient of any of the following:(I) Federal Supplemental Security Income benefits.(II) Temporary Aid to Needy Families.(III) CalFresh benefits.(IV) State and local general assistance.(xii) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a member of a federally recognized Indian tribe, band, or other group of Native American descent.(xiii) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a resident of a targeted employment area, as the term was defined in former Section 7072 of the Government Code.(xiv) He or she was an employee who qualified the taxpayer for the enterprise zone hiring credit under former Section 23622 or the program area hiring credit under former Section 23623.(xv) Immediately preceding the qualified employees commencement of employment with the taxpayer, was a member of a targeted group, as defined in Section 51(d) of the Internal Revenue Code, relating to members of targeted groups, or its successor.(B) Qualified taxpayer means a taxpayer with 150 or fewer employees.(3) A qualified taxpayer shall prioritize hiring a qualified employee that either:(A) Is hired to participate in a project affiliated with the Transformative Climate Communities Program run by the Governors Office of Planning and Research, pursuant to Section 75240 of the Public Resources Code.(B) Has participated in the California Career Technical Education Incentive Grant Program established in Section 53070 of the Education Code.(4) Section 41 does not apply to the credit allowed by this subdivision.
17053.7. (a) (1) here shall be allowed as a credit against the net tax (as tax, as defined by Section 17039) 17039, an amount equal to 10 percent of the amount of wages paid to each employee who is certified by the Employment Development Department to meet the requirements of Section 328 of the Unemployment Insurance Code.
The
(2) The credit under this section shall not apply to an individual unless, on or before the day on which that individual begins work for the employer, the employer: employer either:
(1)
(A) Has received a certification from the Employment Development Department, or Department.
(2)
(B) Has requested in writing that certification from the Employment Development Department.
For
(3) For the purposes of this subdivision, if on or before the day on which the individual begins work for the employer, the individual has received from the Employment Development Department a written preliminary determination that he or she is a member of a targeted group, then the requirement of paragraph (1) or (2) shall be applicable on or before the fifth day on which the individual begins work for the employer.
(b) The credit under this section shall not apply to wages paid in excess of three thousand dollars ($3,000) during a taxable year by a taxpayer to the same individual. With respect to each qualified employee, the aggregate credit under this section shall not exceed six hundred dollars ($600).
(c) The credit under this section shall not apply to wages paid to an individual: individual who:
(1) Who bears Bears any of the relationships described in paragraphs (1) to (8), inclusive, of Section 152(a) of the Internal Revenue Code to the taxpayer; or taxpayer.
(2) Who, if If the taxpayer is an estate or trust, is a grantor, beneficiary, or fiduciary of the estate or trust, or is an individual who bears any of the relationships described in paragraphs (1) to (8), inclusive, of Section 152(a) of the Internal Revenue Code to a grantor, beneficiary, or fiduciary of the estate or trust; or trust
(3) Who is a dependent (as Is a dependent, as described in Section 152(a)(9) of the Internal Revenue Code) Code, of the taxpayer, or, if the taxpayer is an estate or trust, of a grantor, beneficiary, or a fiduciary of the estate or trust.
(d) The credit under this section shall not apply to wages paid to an individual if, prior to the hiring date of that individual, that individual has been employed by the employer at any time during which he or she was not certified by the Employment Development Department to meet the requirements of Section 328 of the Unemployment Insurance Code.
(e) If the certification of an employment has been revoked pursuant to subdivision (c) of Section 328 of the Unemployment Insurance Code, the credit under this section shall not apply to wages paid by the employer after the date on which notice of revocation is received by the employer.
(f) The credit under this section shall be in addition to any deduction under this part to which the taxpayer may be entitled, if any.
(g) The credit provided by this section shall be applied to wages paid to each qualifying employee during the 24-month period beginning on the date the employee begins working for the taxpayer.
(h) (1) A taxpayer may elect to have this section not apply for any taxable year.
(2) An election under paragraph (1) for any taxable year may be made (or revoked) made or revoked at any time before the expiration of the four-year period beginning on the last date prescribed by law for filing the return for that taxable year (determined year, determined without regard to extensions). extensions.
(3) An election under paragraph (1) (or revocation thereof) (1), or revocation thereof, shall be made in any manner which the Franchise Tax Board may prescribe.
(i) (1) In the case of a successor employer referred to in Section 3306(b)(1) of the Internal Revenue Code, the determination of the amount of the credit under this section with respect to wages paid by that successor employer shall be made in the same manner as if those wages were paid by the predecessor employer referred to in that section.
(2) No credit shall be determined under this section with respect to remuneration paid by an employer to an employee for services performed by that employee for another person, unless the amount reasonably expected to be received by the employer for those services from that other person exceeds the remuneration paid by the employer to that employee for those services.
(j) The term wages shall not include either of the following:
(1) Payments defined in Section 51(c)(3) of the Internal Revenue Code, relating to payments for services during labor disputes.
(2) Any amounts paid or incurred to an individual who begins work for the employer after December 31, 1993.
(k) (1) For taxable years beginning on or after January 1, 2017, a qualified taxpayer that is allowed a credit pursuant to Section 51 of the Internal Revenue Code, relating to amount of credit, for the work opportunity credit shall be allowed a credit in an amount equal to two thousand dollars ($2,000) for each qualified employee hired by the taxpayer during the taxable year in which the credit is claimed and each subsequent taxable year in which the qualified employee is employed.
(2) For purposes of this subdivision:
(A) Qualified employee means a person who meets any of the following requirements:
(i) He or she has been terminated or laid off, or has received a notice of termination or layoff from employment, is eligible for or has exhausted entitlement to unemployment insurance benefits, and is unlikely to return to his or her previous industry or occupation.
(ii) He or she has been terminated or has received a notice of termination of employment as a result of any permanent closure or any substantial layoff at a plant, facility, or enterprise, including an individual who has not received written notification but whose employer has made a public announcement of the closure or layoff.
(iii) He or she is long-term unemployed and has limited opportunities for employment or reemployment in the same or a similar occupation in the area in which the individual resides, including an individual 55 years of age or older who may have substantial barriers to employment by reason of age.
(iv) He or she was self-employed, including farmers and ranchers, and is unemployed as a result of general economic conditions in the community in which he or she resides or because of natural disasters.
(v) He or she was a civilian employee of the United States Department of Defense employed at a military installation being closed or realigned under the Defense Base Closure and Realignment Act of 1990.
(vi) He or she was an active member of the Armed Forces or the National Guard as of September 30, 1990, and was either involuntarily separated or separated pursuant to a special benefits program.
(vii) He or she is a seasonal or migrant worker who experiences chronic seasonal unemployment and underemployment in the agricultural industry, aggravated by continual advancements in technology and mechanization.
(viii) He or she has been terminated or laid off, or has received a notice of termination or layoff, as a consequence of compliance with the federal Clean Air Act.
(ix) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a disabled individual who is eligible for or enrolled in, or has completed, a state rehabilitation plan or is a service-connected disabled veteran, veteran of the Vietnam era, or veteran who is recently separated from military service.
(x) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was an ex-offender. An individual shall be treated as convicted if he or she was placed on probation by a state court without a finding of guilt.
(xi) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a person eligible for or a recipient of any of the following:
(I) Federal Supplemental Security Income benefits.
(II) Temporary Aid to Needy Families.
(III) CalFresh benefits.
(IV) State and local general assistance.
(xii) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a member of a federally recognized Indian tribe, band, or other group of Native American descent.
(xiii) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a resident of a targeted employment area, as the term was defined in former Section 7072 of the Government Code.
(xiv) He or she was an employee who qualified the taxpayer for the enterprise zone hiring credit under former Section 23622 or the program area hiring credit under former Section 23623.
(xv) Immediately preceding the qualified employees commencement of employment with the taxpayer, was a member of a targeted group, as defined in Section 51(d) of the Internal Revenue Code, relating to members of targeted groups, or its successor.
(B) Qualified taxpayer means a taxpayer with 150 or fewer employees.
(3) A qualified taxpayer shall prioritize hiring a qualified employee that either:
(A) Is hired to participate in a project affiliated with the Transformative Climate Communities Program run by the Governors Office of Planning and Research, pursuant to Section 75240 of the Public Resources Code.
(B) Has participated in the California Career Technical Education Incentive Grant Program established in Section 53070 of the Education Code.
(4) Section 41 does not apply to the credit allowed by this subdivision.
SEC. 2. Section 23621 of the Revenue and Taxation Code is amended to read:23621. (a) (1) here shall be allowed as a credit against the tax (as tax, as defined by Section 23036) 23036, an amount equal to 10 percent of the amount of wages paid to each employee who is certified by the Employment Development Department to meet the requirements of Section 328 of the Unemployment Insurance Code. The(2) The credit under this section shall not apply to an individual unless, on or before the day on which that individual begins work for the employer, the employer: employer either:(1)(A) Has received a certification from the Employment Development Department, or Department.(2)(B) Has requested in writing that certification from the Employment Development Department. For(3) For purposes of this subdivision, if on or before the day on which the individual begins work for the employer, the individual has received from the Employment Development Department a written preliminary determination that he or she is a member of a targeted group, then the requirement of paragraph (1) or (2) shall be applicable on or before the fifth day on which the individual begins work for the employer.(b) The credit under this section shall not apply to wages paid in excess of three thousand dollars ($3,000) during an taxable year by a taxpayer to the same individual. With respect to each qualified employee, the aggregate credit under this section shall not exceed six hundred dollars ($600).(c) The credit under this section shall not apply to wages paid to an individual: individual who:(1) Who is Is a dependent, as described in paragraphs (1) to (8), inclusive, of Section 152(a) of the Internal Revenue Code, of an individual who owns, directly or indirectly, more than 50 percent in value of the outstanding stock of the taxpayer (determined taxpayer, determined with the application of Section 267(c) of the Internal Revenue Code); or Code.(2) Who is a dependent (as Is a dependent, as described in paragraph (9) of Section 152(a) of the Internal Revenue Code) Code, of an individual described in paragraph (1).(d) The credit under this section shall not apply to wages paid to an individual if, prior to the hiring date of that individual, that individual had been employed by the employer at any time during which he or she was not certified by the Employment Development Department to meet the requirements of Section 328 of the Unemployment Insurance Code.(e) If the certification of an employee has been revoked pursuant to subdivision (c) of Section 328 of the Unemployment Insurance Code, the credit under this section shall not apply to wages paid by the employer after the date on which notice of revocation is received by the employer.(f) The credit under this section shall be in addition to any deduction under this part to which the taxpayer may be entitled, if any.(g) The credit provided by this section shall be applied to wages paid to each qualifying employee during the 24-month period beginning on the date the employee begins working for the taxpayer.(h) (1) A taxpayer may elect to have this section not apply for any taxable year.(2) An election under paragraph (1) for any taxable year may be made (or revoked) made or revoked at any time before the expiration of the four-year period beginning on the last date prescribed by law for filing the return for that taxable year (determined year, determined without regard to extensions). extensions.(3) An election under paragraph (1) (or (1), or revocation thereof) thereof, shall be made in any manner which the Franchise Tax Board may prescribe.(i) (1) In the case of a successor employer referred to in Section 3306(b)(1) of the Internal Revenue Code, the determination of the amount of the credit under this section with respect to wages paid by that successor employer shall be made in the same manner as if those wages were paid by the predecessor employer referred to in that section.(2) No credit shall be determined under this section with respect to remuneration paid by an employer to an employee for services performed by that employee for another person unless the amount reasonably expected to be received by the employer for those services from that other person exceeds the remuneration paid by the employer to that employee for those services.(j) The term wages shall not include either of the following:(1) Payments defined in Section 51(c)(3) of the Internal Revenue Code, relating to payments for services during labor disputes.(2) Any amounts paid or incurred to an individual who begins work for an employer after December 31, 1993.(k) (1) For taxable years beginning on or after January 1, 2017, a qualified taxpayer that is allowed a credit pursuant to Section 51 of the Internal Revenue Code, relating to amount of credit, for the work opportunity credit shall be allowed a credit in an amount equal to two thousand dollars ($2,000) for each qualified employee hired by the taxpayer during the taxable year in which the credit is claimed and each subsequent taxable year in which the qualified employee is employed.(2) For purposes of this subdivision:(A) Qualified employee means a person who meets any of the following requirements:(i) He or she has been terminated or laid off, or has received a notice of termination or layoff from employment, is eligible for or has exhausted entitlement to unemployment insurance benefits, and is unlikely to return to his or her previous industry or occupation.(ii) He or she has been terminated or has received a notice of termination of employment as a result of any permanent closure or any substantial layoff at a plant, facility, or enterprise, including an individual who has not received written notification but whose employer has made a public announcement of the closure or layoff.(iii) He or she is long-term unemployed and has limited opportunities for employment or reemployment in the same or a similar occupation in the area in which the individual resides, including an individual 55 years of age or older who may have substantial barriers to employment by reason of age.(iv) He or she was self-employed, including farmers and ranchers, and is unemployed as a result of general economic conditions in the community in which he or she resides or because of natural disasters.(v) He or she was a civilian employee of the United States Department of Defense employed at a military installation being closed or realigned under the Defense Base Closure and Realignment Act of 1990.(vi) He or she was an active member of the Armed Forces or the National Guard as of September 30, 1990, and was either involuntarily separated or separated pursuant to a special benefits program.(vii) He or she is a seasonal or migrant worker who experiences chronic seasonal unemployment and underemployment in the agricultural industry, aggravated by continual advancements in technology and mechanization.(viii) He or she has been terminated or laid off, or has received a notice of termination or layoff, as a consequence of compliance with the federal Clean Air Act.(ix) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a disabled individual who is eligible for or enrolled in, or has completed, a state rehabilitation plan or is a service-connected disabled veteran, veteran of the Vietnam era, or veteran who is recently separated from military service.(x) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was an ex-offender. An individual shall be treated as convicted if he or she was placed on probation by a state court without a finding of guilt.(xi) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a person eligible for or a recipient of any of the following:(I) Federal Supplemental Security Income benefits.(II) Temporary Aid to Needy Families.(III) CalFresh benefits.(IV) State and local general assistance.(xii) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a member of a federally recognized Indian tribe, band, or other group of Native American descent.(xiii) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a resident of a targeted employment area, as the term was defined in former Section 7072 of the Government Code.(xiv) He or she was an employee who qualified the taxpayer for the enterprise zone hiring credit under former Section 23622 or the program area hiring credit under former Section 23623.(xv) Immediately preceding the qualified employees commencement of employment with the taxpayer, was a member of a targeted group, as defined in Section 51(d) of the Internal Revenue Code, relating to members of targeted groups, or its successor.(B) Qualified taxpayer means a taxpayer with 150 or fewer employees.(3) A qualified taxpayer shall prioritize hiring a qualified employee that either:(A) Is hired to participate in a project affiliated with the Transformative Climate Communities Program run by the Governors Office of Planning and Research, pursuant to Section 75240 of the Public Resources Code.(B) Has participated in the California Career Technical Education Incentive Grant Program established in Section 53070 of the Education Code.(4) Section 41 does not apply to the credit allowed by this subdivision.
SEC. 2. Section 23621 of the Revenue and Taxation Code is amended to read:
### SEC. 2.
23621. (a) (1) here shall be allowed as a credit against the tax (as tax, as defined by Section 23036) 23036, an amount equal to 10 percent of the amount of wages paid to each employee who is certified by the Employment Development Department to meet the requirements of Section 328 of the Unemployment Insurance Code. The(2) The credit under this section shall not apply to an individual unless, on or before the day on which that individual begins work for the employer, the employer: employer either:(1)(A) Has received a certification from the Employment Development Department, or Department.(2)(B) Has requested in writing that certification from the Employment Development Department. For(3) For purposes of this subdivision, if on or before the day on which the individual begins work for the employer, the individual has received from the Employment Development Department a written preliminary determination that he or she is a member of a targeted group, then the requirement of paragraph (1) or (2) shall be applicable on or before the fifth day on which the individual begins work for the employer.(b) The credit under this section shall not apply to wages paid in excess of three thousand dollars ($3,000) during an taxable year by a taxpayer to the same individual. With respect to each qualified employee, the aggregate credit under this section shall not exceed six hundred dollars ($600).(c) The credit under this section shall not apply to wages paid to an individual: individual who:(1) Who is Is a dependent, as described in paragraphs (1) to (8), inclusive, of Section 152(a) of the Internal Revenue Code, of an individual who owns, directly or indirectly, more than 50 percent in value of the outstanding stock of the taxpayer (determined taxpayer, determined with the application of Section 267(c) of the Internal Revenue Code); or Code.(2) Who is a dependent (as Is a dependent, as described in paragraph (9) of Section 152(a) of the Internal Revenue Code) Code, of an individual described in paragraph (1).(d) The credit under this section shall not apply to wages paid to an individual if, prior to the hiring date of that individual, that individual had been employed by the employer at any time during which he or she was not certified by the Employment Development Department to meet the requirements of Section 328 of the Unemployment Insurance Code.(e) If the certification of an employee has been revoked pursuant to subdivision (c) of Section 328 of the Unemployment Insurance Code, the credit under this section shall not apply to wages paid by the employer after the date on which notice of revocation is received by the employer.(f) The credit under this section shall be in addition to any deduction under this part to which the taxpayer may be entitled, if any.(g) The credit provided by this section shall be applied to wages paid to each qualifying employee during the 24-month period beginning on the date the employee begins working for the taxpayer.(h) (1) A taxpayer may elect to have this section not apply for any taxable year.(2) An election under paragraph (1) for any taxable year may be made (or revoked) made or revoked at any time before the expiration of the four-year period beginning on the last date prescribed by law for filing the return for that taxable year (determined year, determined without regard to extensions). extensions.(3) An election under paragraph (1) (or (1), or revocation thereof) thereof, shall be made in any manner which the Franchise Tax Board may prescribe.(i) (1) In the case of a successor employer referred to in Section 3306(b)(1) of the Internal Revenue Code, the determination of the amount of the credit under this section with respect to wages paid by that successor employer shall be made in the same manner as if those wages were paid by the predecessor employer referred to in that section.(2) No credit shall be determined under this section with respect to remuneration paid by an employer to an employee for services performed by that employee for another person unless the amount reasonably expected to be received by the employer for those services from that other person exceeds the remuneration paid by the employer to that employee for those services.(j) The term wages shall not include either of the following:(1) Payments defined in Section 51(c)(3) of the Internal Revenue Code, relating to payments for services during labor disputes.(2) Any amounts paid or incurred to an individual who begins work for an employer after December 31, 1993.(k) (1) For taxable years beginning on or after January 1, 2017, a qualified taxpayer that is allowed a credit pursuant to Section 51 of the Internal Revenue Code, relating to amount of credit, for the work opportunity credit shall be allowed a credit in an amount equal to two thousand dollars ($2,000) for each qualified employee hired by the taxpayer during the taxable year in which the credit is claimed and each subsequent taxable year in which the qualified employee is employed.(2) For purposes of this subdivision:(A) Qualified employee means a person who meets any of the following requirements:(i) He or she has been terminated or laid off, or has received a notice of termination or layoff from employment, is eligible for or has exhausted entitlement to unemployment insurance benefits, and is unlikely to return to his or her previous industry or occupation.(ii) He or she has been terminated or has received a notice of termination of employment as a result of any permanent closure or any substantial layoff at a plant, facility, or enterprise, including an individual who has not received written notification but whose employer has made a public announcement of the closure or layoff.(iii) He or she is long-term unemployed and has limited opportunities for employment or reemployment in the same or a similar occupation in the area in which the individual resides, including an individual 55 years of age or older who may have substantial barriers to employment by reason of age.(iv) He or she was self-employed, including farmers and ranchers, and is unemployed as a result of general economic conditions in the community in which he or she resides or because of natural disasters.(v) He or she was a civilian employee of the United States Department of Defense employed at a military installation being closed or realigned under the Defense Base Closure and Realignment Act of 1990.(vi) He or she was an active member of the Armed Forces or the National Guard as of September 30, 1990, and was either involuntarily separated or separated pursuant to a special benefits program.(vii) He or she is a seasonal or migrant worker who experiences chronic seasonal unemployment and underemployment in the agricultural industry, aggravated by continual advancements in technology and mechanization.(viii) He or she has been terminated or laid off, or has received a notice of termination or layoff, as a consequence of compliance with the federal Clean Air Act.(ix) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a disabled individual who is eligible for or enrolled in, or has completed, a state rehabilitation plan or is a service-connected disabled veteran, veteran of the Vietnam era, or veteran who is recently separated from military service.(x) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was an ex-offender. An individual shall be treated as convicted if he or she was placed on probation by a state court without a finding of guilt.(xi) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a person eligible for or a recipient of any of the following:(I) Federal Supplemental Security Income benefits.(II) Temporary Aid to Needy Families.(III) CalFresh benefits.(IV) State and local general assistance.(xii) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a member of a federally recognized Indian tribe, band, or other group of Native American descent.(xiii) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a resident of a targeted employment area, as the term was defined in former Section 7072 of the Government Code.(xiv) He or she was an employee who qualified the taxpayer for the enterprise zone hiring credit under former Section 23622 or the program area hiring credit under former Section 23623.(xv) Immediately preceding the qualified employees commencement of employment with the taxpayer, was a member of a targeted group, as defined in Section 51(d) of the Internal Revenue Code, relating to members of targeted groups, or its successor.(B) Qualified taxpayer means a taxpayer with 150 or fewer employees.(3) A qualified taxpayer shall prioritize hiring a qualified employee that either:(A) Is hired to participate in a project affiliated with the Transformative Climate Communities Program run by the Governors Office of Planning and Research, pursuant to Section 75240 of the Public Resources Code.(B) Has participated in the California Career Technical Education Incentive Grant Program established in Section 53070 of the Education Code.(4) Section 41 does not apply to the credit allowed by this subdivision.
23621. (a) (1) here shall be allowed as a credit against the tax (as tax, as defined by Section 23036) 23036, an amount equal to 10 percent of the amount of wages paid to each employee who is certified by the Employment Development Department to meet the requirements of Section 328 of the Unemployment Insurance Code. The(2) The credit under this section shall not apply to an individual unless, on or before the day on which that individual begins work for the employer, the employer: employer either:(1)(A) Has received a certification from the Employment Development Department, or Department.(2)(B) Has requested in writing that certification from the Employment Development Department. For(3) For purposes of this subdivision, if on or before the day on which the individual begins work for the employer, the individual has received from the Employment Development Department a written preliminary determination that he or she is a member of a targeted group, then the requirement of paragraph (1) or (2) shall be applicable on or before the fifth day on which the individual begins work for the employer.(b) The credit under this section shall not apply to wages paid in excess of three thousand dollars ($3,000) during an taxable year by a taxpayer to the same individual. With respect to each qualified employee, the aggregate credit under this section shall not exceed six hundred dollars ($600).(c) The credit under this section shall not apply to wages paid to an individual: individual who:(1) Who is Is a dependent, as described in paragraphs (1) to (8), inclusive, of Section 152(a) of the Internal Revenue Code, of an individual who owns, directly or indirectly, more than 50 percent in value of the outstanding stock of the taxpayer (determined taxpayer, determined with the application of Section 267(c) of the Internal Revenue Code); or Code.(2) Who is a dependent (as Is a dependent, as described in paragraph (9) of Section 152(a) of the Internal Revenue Code) Code, of an individual described in paragraph (1).(d) The credit under this section shall not apply to wages paid to an individual if, prior to the hiring date of that individual, that individual had been employed by the employer at any time during which he or she was not certified by the Employment Development Department to meet the requirements of Section 328 of the Unemployment Insurance Code.(e) If the certification of an employee has been revoked pursuant to subdivision (c) of Section 328 of the Unemployment Insurance Code, the credit under this section shall not apply to wages paid by the employer after the date on which notice of revocation is received by the employer.(f) The credit under this section shall be in addition to any deduction under this part to which the taxpayer may be entitled, if any.(g) The credit provided by this section shall be applied to wages paid to each qualifying employee during the 24-month period beginning on the date the employee begins working for the taxpayer.(h) (1) A taxpayer may elect to have this section not apply for any taxable year.(2) An election under paragraph (1) for any taxable year may be made (or revoked) made or revoked at any time before the expiration of the four-year period beginning on the last date prescribed by law for filing the return for that taxable year (determined year, determined without regard to extensions). extensions.(3) An election under paragraph (1) (or (1), or revocation thereof) thereof, shall be made in any manner which the Franchise Tax Board may prescribe.(i) (1) In the case of a successor employer referred to in Section 3306(b)(1) of the Internal Revenue Code, the determination of the amount of the credit under this section with respect to wages paid by that successor employer shall be made in the same manner as if those wages were paid by the predecessor employer referred to in that section.(2) No credit shall be determined under this section with respect to remuneration paid by an employer to an employee for services performed by that employee for another person unless the amount reasonably expected to be received by the employer for those services from that other person exceeds the remuneration paid by the employer to that employee for those services.(j) The term wages shall not include either of the following:(1) Payments defined in Section 51(c)(3) of the Internal Revenue Code, relating to payments for services during labor disputes.(2) Any amounts paid or incurred to an individual who begins work for an employer after December 31, 1993.(k) (1) For taxable years beginning on or after January 1, 2017, a qualified taxpayer that is allowed a credit pursuant to Section 51 of the Internal Revenue Code, relating to amount of credit, for the work opportunity credit shall be allowed a credit in an amount equal to two thousand dollars ($2,000) for each qualified employee hired by the taxpayer during the taxable year in which the credit is claimed and each subsequent taxable year in which the qualified employee is employed.(2) For purposes of this subdivision:(A) Qualified employee means a person who meets any of the following requirements:(i) He or she has been terminated or laid off, or has received a notice of termination or layoff from employment, is eligible for or has exhausted entitlement to unemployment insurance benefits, and is unlikely to return to his or her previous industry or occupation.(ii) He or she has been terminated or has received a notice of termination of employment as a result of any permanent closure or any substantial layoff at a plant, facility, or enterprise, including an individual who has not received written notification but whose employer has made a public announcement of the closure or layoff.(iii) He or she is long-term unemployed and has limited opportunities for employment or reemployment in the same or a similar occupation in the area in which the individual resides, including an individual 55 years of age or older who may have substantial barriers to employment by reason of age.(iv) He or she was self-employed, including farmers and ranchers, and is unemployed as a result of general economic conditions in the community in which he or she resides or because of natural disasters.(v) He or she was a civilian employee of the United States Department of Defense employed at a military installation being closed or realigned under the Defense Base Closure and Realignment Act of 1990.(vi) He or she was an active member of the Armed Forces or the National Guard as of September 30, 1990, and was either involuntarily separated or separated pursuant to a special benefits program.(vii) He or she is a seasonal or migrant worker who experiences chronic seasonal unemployment and underemployment in the agricultural industry, aggravated by continual advancements in technology and mechanization.(viii) He or she has been terminated or laid off, or has received a notice of termination or layoff, as a consequence of compliance with the federal Clean Air Act.(ix) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a disabled individual who is eligible for or enrolled in, or has completed, a state rehabilitation plan or is a service-connected disabled veteran, veteran of the Vietnam era, or veteran who is recently separated from military service.(x) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was an ex-offender. An individual shall be treated as convicted if he or she was placed on probation by a state court without a finding of guilt.(xi) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a person eligible for or a recipient of any of the following:(I) Federal Supplemental Security Income benefits.(II) Temporary Aid to Needy Families.(III) CalFresh benefits.(IV) State and local general assistance.(xii) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a member of a federally recognized Indian tribe, band, or other group of Native American descent.(xiii) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a resident of a targeted employment area, as the term was defined in former Section 7072 of the Government Code.(xiv) He or she was an employee who qualified the taxpayer for the enterprise zone hiring credit under former Section 23622 or the program area hiring credit under former Section 23623.(xv) Immediately preceding the qualified employees commencement of employment with the taxpayer, was a member of a targeted group, as defined in Section 51(d) of the Internal Revenue Code, relating to members of targeted groups, or its successor.(B) Qualified taxpayer means a taxpayer with 150 or fewer employees.(3) A qualified taxpayer shall prioritize hiring a qualified employee that either:(A) Is hired to participate in a project affiliated with the Transformative Climate Communities Program run by the Governors Office of Planning and Research, pursuant to Section 75240 of the Public Resources Code.(B) Has participated in the California Career Technical Education Incentive Grant Program established in Section 53070 of the Education Code.(4) Section 41 does not apply to the credit allowed by this subdivision.
23621. (a) (1) here shall be allowed as a credit against the tax (as tax, as defined by Section 23036) 23036, an amount equal to 10 percent of the amount of wages paid to each employee who is certified by the Employment Development Department to meet the requirements of Section 328 of the Unemployment Insurance Code. The(2) The credit under this section shall not apply to an individual unless, on or before the day on which that individual begins work for the employer, the employer: employer either:(1)(A) Has received a certification from the Employment Development Department, or Department.(2)(B) Has requested in writing that certification from the Employment Development Department. For(3) For purposes of this subdivision, if on or before the day on which the individual begins work for the employer, the individual has received from the Employment Development Department a written preliminary determination that he or she is a member of a targeted group, then the requirement of paragraph (1) or (2) shall be applicable on or before the fifth day on which the individual begins work for the employer.(b) The credit under this section shall not apply to wages paid in excess of three thousand dollars ($3,000) during an taxable year by a taxpayer to the same individual. With respect to each qualified employee, the aggregate credit under this section shall not exceed six hundred dollars ($600).(c) The credit under this section shall not apply to wages paid to an individual: individual who:(1) Who is Is a dependent, as described in paragraphs (1) to (8), inclusive, of Section 152(a) of the Internal Revenue Code, of an individual who owns, directly or indirectly, more than 50 percent in value of the outstanding stock of the taxpayer (determined taxpayer, determined with the application of Section 267(c) of the Internal Revenue Code); or Code.(2) Who is a dependent (as Is a dependent, as described in paragraph (9) of Section 152(a) of the Internal Revenue Code) Code, of an individual described in paragraph (1).(d) The credit under this section shall not apply to wages paid to an individual if, prior to the hiring date of that individual, that individual had been employed by the employer at any time during which he or she was not certified by the Employment Development Department to meet the requirements of Section 328 of the Unemployment Insurance Code.(e) If the certification of an employee has been revoked pursuant to subdivision (c) of Section 328 of the Unemployment Insurance Code, the credit under this section shall not apply to wages paid by the employer after the date on which notice of revocation is received by the employer.(f) The credit under this section shall be in addition to any deduction under this part to which the taxpayer may be entitled, if any.(g) The credit provided by this section shall be applied to wages paid to each qualifying employee during the 24-month period beginning on the date the employee begins working for the taxpayer.(h) (1) A taxpayer may elect to have this section not apply for any taxable year.(2) An election under paragraph (1) for any taxable year may be made (or revoked) made or revoked at any time before the expiration of the four-year period beginning on the last date prescribed by law for filing the return for that taxable year (determined year, determined without regard to extensions). extensions.(3) An election under paragraph (1) (or (1), or revocation thereof) thereof, shall be made in any manner which the Franchise Tax Board may prescribe.(i) (1) In the case of a successor employer referred to in Section 3306(b)(1) of the Internal Revenue Code, the determination of the amount of the credit under this section with respect to wages paid by that successor employer shall be made in the same manner as if those wages were paid by the predecessor employer referred to in that section.(2) No credit shall be determined under this section with respect to remuneration paid by an employer to an employee for services performed by that employee for another person unless the amount reasonably expected to be received by the employer for those services from that other person exceeds the remuneration paid by the employer to that employee for those services.(j) The term wages shall not include either of the following:(1) Payments defined in Section 51(c)(3) of the Internal Revenue Code, relating to payments for services during labor disputes.(2) Any amounts paid or incurred to an individual who begins work for an employer after December 31, 1993.(k) (1) For taxable years beginning on or after January 1, 2017, a qualified taxpayer that is allowed a credit pursuant to Section 51 of the Internal Revenue Code, relating to amount of credit, for the work opportunity credit shall be allowed a credit in an amount equal to two thousand dollars ($2,000) for each qualified employee hired by the taxpayer during the taxable year in which the credit is claimed and each subsequent taxable year in which the qualified employee is employed.(2) For purposes of this subdivision:(A) Qualified employee means a person who meets any of the following requirements:(i) He or she has been terminated or laid off, or has received a notice of termination or layoff from employment, is eligible for or has exhausted entitlement to unemployment insurance benefits, and is unlikely to return to his or her previous industry or occupation.(ii) He or she has been terminated or has received a notice of termination of employment as a result of any permanent closure or any substantial layoff at a plant, facility, or enterprise, including an individual who has not received written notification but whose employer has made a public announcement of the closure or layoff.(iii) He or she is long-term unemployed and has limited opportunities for employment or reemployment in the same or a similar occupation in the area in which the individual resides, including an individual 55 years of age or older who may have substantial barriers to employment by reason of age.(iv) He or she was self-employed, including farmers and ranchers, and is unemployed as a result of general economic conditions in the community in which he or she resides or because of natural disasters.(v) He or she was a civilian employee of the United States Department of Defense employed at a military installation being closed or realigned under the Defense Base Closure and Realignment Act of 1990.(vi) He or she was an active member of the Armed Forces or the National Guard as of September 30, 1990, and was either involuntarily separated or separated pursuant to a special benefits program.(vii) He or she is a seasonal or migrant worker who experiences chronic seasonal unemployment and underemployment in the agricultural industry, aggravated by continual advancements in technology and mechanization.(viii) He or she has been terminated or laid off, or has received a notice of termination or layoff, as a consequence of compliance with the federal Clean Air Act.(ix) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a disabled individual who is eligible for or enrolled in, or has completed, a state rehabilitation plan or is a service-connected disabled veteran, veteran of the Vietnam era, or veteran who is recently separated from military service.(x) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was an ex-offender. An individual shall be treated as convicted if he or she was placed on probation by a state court without a finding of guilt.(xi) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a person eligible for or a recipient of any of the following:(I) Federal Supplemental Security Income benefits.(II) Temporary Aid to Needy Families.(III) CalFresh benefits.(IV) State and local general assistance.(xii) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a member of a federally recognized Indian tribe, band, or other group of Native American descent.(xiii) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a resident of a targeted employment area, as the term was defined in former Section 7072 of the Government Code.(xiv) He or she was an employee who qualified the taxpayer for the enterprise zone hiring credit under former Section 23622 or the program area hiring credit under former Section 23623.(xv) Immediately preceding the qualified employees commencement of employment with the taxpayer, was a member of a targeted group, as defined in Section 51(d) of the Internal Revenue Code, relating to members of targeted groups, or its successor.(B) Qualified taxpayer means a taxpayer with 150 or fewer employees.(3) A qualified taxpayer shall prioritize hiring a qualified employee that either:(A) Is hired to participate in a project affiliated with the Transformative Climate Communities Program run by the Governors Office of Planning and Research, pursuant to Section 75240 of the Public Resources Code.(B) Has participated in the California Career Technical Education Incentive Grant Program established in Section 53070 of the Education Code.(4) Section 41 does not apply to the credit allowed by this subdivision.
23621. (a) (1) here shall be allowed as a credit against the tax (as tax, as defined by Section 23036) 23036, an amount equal to 10 percent of the amount of wages paid to each employee who is certified by the Employment Development Department to meet the requirements of Section 328 of the Unemployment Insurance Code.
The
(2) The credit under this section shall not apply to an individual unless, on or before the day on which that individual begins work for the employer, the employer: employer either:
(1)
(A) Has received a certification from the Employment Development Department, or Department.
(2)
(B) Has requested in writing that certification from the Employment Development Department.
For
(3) For purposes of this subdivision, if on or before the day on which the individual begins work for the employer, the individual has received from the Employment Development Department a written preliminary determination that he or she is a member of a targeted group, then the requirement of paragraph (1) or (2) shall be applicable on or before the fifth day on which the individual begins work for the employer.
(b) The credit under this section shall not apply to wages paid in excess of three thousand dollars ($3,000) during an taxable year by a taxpayer to the same individual. With respect to each qualified employee, the aggregate credit under this section shall not exceed six hundred dollars ($600).
(c) The credit under this section shall not apply to wages paid to an individual: individual who:
(1) Who is Is a dependent, as described in paragraphs (1) to (8), inclusive, of Section 152(a) of the Internal Revenue Code, of an individual who owns, directly or indirectly, more than 50 percent in value of the outstanding stock of the taxpayer (determined taxpayer, determined with the application of Section 267(c) of the Internal Revenue Code); or Code.
(2) Who is a dependent (as Is a dependent, as described in paragraph (9) of Section 152(a) of the Internal Revenue Code) Code, of an individual described in paragraph (1).
(d) The credit under this section shall not apply to wages paid to an individual if, prior to the hiring date of that individual, that individual had been employed by the employer at any time during which he or she was not certified by the Employment Development Department to meet the requirements of Section 328 of the Unemployment Insurance Code.
(e) If the certification of an employee has been revoked pursuant to subdivision (c) of Section 328 of the Unemployment Insurance Code, the credit under this section shall not apply to wages paid by the employer after the date on which notice of revocation is received by the employer.
(f) The credit under this section shall be in addition to any deduction under this part to which the taxpayer may be entitled, if any.
(g) The credit provided by this section shall be applied to wages paid to each qualifying employee during the 24-month period beginning on the date the employee begins working for the taxpayer.
(h) (1) A taxpayer may elect to have this section not apply for any taxable year.
(2) An election under paragraph (1) for any taxable year may be made (or revoked) made or revoked at any time before the expiration of the four-year period beginning on the last date prescribed by law for filing the return for that taxable year (determined year, determined without regard to extensions). extensions.
(3) An election under paragraph (1) (or (1), or revocation thereof) thereof, shall be made in any manner which the Franchise Tax Board may prescribe.
(i) (1) In the case of a successor employer referred to in Section 3306(b)(1) of the Internal Revenue Code, the determination of the amount of the credit under this section with respect to wages paid by that successor employer shall be made in the same manner as if those wages were paid by the predecessor employer referred to in that section.
(2) No credit shall be determined under this section with respect to remuneration paid by an employer to an employee for services performed by that employee for another person unless the amount reasonably expected to be received by the employer for those services from that other person exceeds the remuneration paid by the employer to that employee for those services.
(j) The term wages shall not include either of the following:
(1) Payments defined in Section 51(c)(3) of the Internal Revenue Code, relating to payments for services during labor disputes.
(2) Any amounts paid or incurred to an individual who begins work for an employer after December 31, 1993.
(k) (1) For taxable years beginning on or after January 1, 2017, a qualified taxpayer that is allowed a credit pursuant to Section 51 of the Internal Revenue Code, relating to amount of credit, for the work opportunity credit shall be allowed a credit in an amount equal to two thousand dollars ($2,000) for each qualified employee hired by the taxpayer during the taxable year in which the credit is claimed and each subsequent taxable year in which the qualified employee is employed.
(2) For purposes of this subdivision:
(A) Qualified employee means a person who meets any of the following requirements:
(i) He or she has been terminated or laid off, or has received a notice of termination or layoff from employment, is eligible for or has exhausted entitlement to unemployment insurance benefits, and is unlikely to return to his or her previous industry or occupation.
(ii) He or she has been terminated or has received a notice of termination of employment as a result of any permanent closure or any substantial layoff at a plant, facility, or enterprise, including an individual who has not received written notification but whose employer has made a public announcement of the closure or layoff.
(iii) He or she is long-term unemployed and has limited opportunities for employment or reemployment in the same or a similar occupation in the area in which the individual resides, including an individual 55 years of age or older who may have substantial barriers to employment by reason of age.
(iv) He or she was self-employed, including farmers and ranchers, and is unemployed as a result of general economic conditions in the community in which he or she resides or because of natural disasters.
(v) He or she was a civilian employee of the United States Department of Defense employed at a military installation being closed or realigned under the Defense Base Closure and Realignment Act of 1990.
(vi) He or she was an active member of the Armed Forces or the National Guard as of September 30, 1990, and was either involuntarily separated or separated pursuant to a special benefits program.
(vii) He or she is a seasonal or migrant worker who experiences chronic seasonal unemployment and underemployment in the agricultural industry, aggravated by continual advancements in technology and mechanization.
(viii) He or she has been terminated or laid off, or has received a notice of termination or layoff, as a consequence of compliance with the federal Clean Air Act.
(ix) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a disabled individual who is eligible for or enrolled in, or has completed, a state rehabilitation plan or is a service-connected disabled veteran, veteran of the Vietnam era, or veteran who is recently separated from military service.
(x) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was an ex-offender. An individual shall be treated as convicted if he or she was placed on probation by a state court without a finding of guilt.
(xi) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a person eligible for or a recipient of any of the following:
(I) Federal Supplemental Security Income benefits.
(II) Temporary Aid to Needy Families.
(III) CalFresh benefits.
(IV) State and local general assistance.
(xii) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a member of a federally recognized Indian tribe, band, or other group of Native American descent.
(xiii) He or she, immediately preceding the qualified employees commencement of employment with the taxpayer, was a resident of a targeted employment area, as the term was defined in former Section 7072 of the Government Code.
(xiv) He or she was an employee who qualified the taxpayer for the enterprise zone hiring credit under former Section 23622 or the program area hiring credit under former Section 23623.
(xv) Immediately preceding the qualified employees commencement of employment with the taxpayer, was a member of a targeted group, as defined in Section 51(d) of the Internal Revenue Code, relating to members of targeted groups, or its successor.
(B) Qualified taxpayer means a taxpayer with 150 or fewer employees.
(3) A qualified taxpayer shall prioritize hiring a qualified employee that either:
(A) Is hired to participate in a project affiliated with the Transformative Climate Communities Program run by the Governors Office of Planning and Research, pursuant to Section 75240 of the Public Resources Code.
(B) Has participated in the California Career Technical Education Incentive Grant Program established in Section 53070 of the Education Code.
(4) Section 41 does not apply to the credit allowed by this subdivision.
SEC. 3. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
SEC. 3. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
SEC. 3. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
### SEC. 3.
(a)There is established in the Department of Consumer Affairs the Substance Abuse Coordination Committee for the purpose of determining uniform standards that will be used by healing arts boards in dealing with substance-abusing licensees. The committee shall be composed of the executive officers of the departments healing arts boards established pursuant to Division 2 (commencing with Section 500), the State Board of Chiropractic Examiners, the Osteopathic Medical Board of California, and a designee of the State Department of Health Care Services. The Director of Consumer Affairs shall chair the committee and may invite individuals or stakeholders who have particular expertise in the area of substance abuse to advise the committee.
(b)The committee shall be subject to the Bagley-Keene Open Meeting Act (Article 9 (commencing with Section 11120) of Division 3 of Title 2 of the Government Code).
(c)By January 1, 2010, the committee shall formulate uniform and specific standards in each of the following areas that each healing arts board shall use in dealing with substance-abusing licensees, whether or not a board chooses to have a formal diversion program:
(1)Specific requirements for a clinical diagnostic evaluation of the licensee, including, but not limited to, required qualifications for the providers evaluating the licensee.
(2)Specific requirements for the temporary removal of the licensee from practice, in order to enable the licensee to undergo the clinical diagnostic evaluation described in paragraph (1) and any treatment recommended by the evaluator described in paragraph (1) and approved by the board, and specific criteria that the licensee must meet before being permitted to return to practice on a full-time or part-time basis.
(3)Specific requirements that govern the ability of the licensing board to communicate with the licensees employer about the licensees status and condition.
(4)Standards governing all aspects of required testing, including, but not limited to, frequency of testing, randomness, method of notice to the licensee, number of hours between the provision of notice and the test, standards for specimen collectors, procedures used by specimen collectors, the permissible locations of testing, whether the collection process must be observed by the collector, backup testing requirements when the licensee is on vacation or otherwise unavailable for local testing, requirements for the laboratory that analyzes the specimens, and the required maximum timeframe from the test to the receipt of the result of the test.
(5)Standards governing all aspects of group meeting attendance requirements, including, but not limited to, required qualifications for group meeting facilitators, frequency of required meeting attendance, and methods of documenting and reporting attendance or nonattendance by licensees.
(6)Standards used in determining whether inpatient, outpatient, or other type of treatment is necessary.
(7)Worksite monitoring requirements and standards, including, but not limited to, required qualifications of worksite monitors, required methods of monitoring by worksite monitors, and required reporting by worksite monitors.
(8)Procedures to be followed when a licensee tests positive for a banned substance.
(9)Procedures to be followed when a licensee is confirmed to have ingested a banned substance.
(10)Specific consequences for major violations and minor violations. In particular, the committee shall consider the use of a deferred prosecution stipulation similar to the stipulation described in Section 1000 of the Penal Code, in which the licensee admits to self-abuse of drugs or alcohol and surrenders his or her license. That agreement is deferred by the agency unless or until the licensee commits a major violation, in which case it is revived and the license is surrendered.
(11)Criteria that a licensee must meet in order to petition for return to practice on a full-time basis.
(12)Criteria that a licensee must meet in order to petition for reinstatement of a full and unrestricted license.
(13)If a board uses a private-sector vendor that provides diversion services, standards for immediate reporting by the vendor to the board of any and all noncompliance with any term of the diversion contract or probation; standards for the vendors approval process for providers or contractors that provide diversion services, including, but not limited to, specimen collectors, group meeting facilitators, and worksite monitors; standards requiring the vendor to disapprove and discontinue the use of providers or contractors that fail to provide effective or timely diversion services; and standards for a licensees termination from the program and referral to enforcement.
(14)If a board uses a private-sector vendor that provides diversion services, the extent to which licensee participation in that program shall be kept confidential from the public.
(15)If a board uses a private-sector vendor that provides diversion services, a schedule for external independent audits of the vendors performance in adhering to the standards adopted by the committee.
(16)Measurable criteria and standards to determine whether each boards method of dealing with substance-abusing licensees protects patients from harm and is effective in assisting its licensees in recovering from substance abuse in the long term.