California 2019 2019-2020 Regular Session

California Assembly Bill AB1169 Amended / Bill

Filed 03/21/2019

                    Amended IN  Assembly  March 21, 2019 CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 1169Introduced by Assembly Member FrazierFebruary 21, 2019An act to amend Section 4776 of the Welfare and Institutions Code, relating to developmental disabilities. An act to add Section 17053.75 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.LEGISLATIVE COUNSEL'S DIGESTAB 1169, as amended, Frazier. Developmental services. Personal income taxes: credit: employer: qualified wages.The Personal Income Tax Law allows various credits against the taxes imposed by that law.This bill would allow a credit against those taxes for each taxable year beginning on or after January 1, 2020, in an amount equal to 40% of the amount paid or incurred by a qualified taxpayer during the taxable year for qualified wages of qualified employees, not to exceed $6,000 per qualified employee. The bill would define qualified employee to mean an employee that is hired on or after January 1, 2019, and who is a vocational rehabilitation referral, qualified SSI recipient, or qualified SSDI recipient.This bill would take effect immediately as a tax levy.Existing law, the Lanterman Developmental Disabilities Services Act, requires the State Department of Developmental Services to enter into contracts with private nonprofit corporations to operate regional centers for the provision of community services and supports for persons with developmental disabilities and their families. Existing law requires each regional center to submit, on or before August 1 of each year, to the department and the state council a program budget plan for the subsequent budget year.This bill would make technical, nonsubstantive changes to that 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 17053.75 is added to the Revenue and Taxation Code, to read:17053.75. (a) For each taxable year beginning on or after January 1, 2020, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to 40 percent of the amount paid or incurred by a qualified taxpayer during the taxable year for qualified wages of qualified employees, not to exceed six thousand dollars ($6,000) per qualified employee.(b) For purposes of this section:(1) Qualified employee means an employee that meets both of the following criteria:(A) Was hired on or after January 1, 2019.(B) Is one of the following:(i) A vocational rehabilitation referral.(ii) A qualified SSI recipient.(iii) A qualified SSDI recipient.(2) Qualified SSI recipient means an individual who is receiving supplemental security income benefits under Title XVI of the Social Security Act, including supplemental security income benefits of the type described in Section 1616 of the Social Security Act (42 U.S.C. 1382e) or Section 212 of Public Law 93-66, for any month ending within 60 days of the date that the qualified taxpayer hired the qualified employee.(3) Qualified SSDI recipient means any individual who is certified by a designated local agency as receiving disability insurance benefits under Section 223 of the Social Security Act (42 U.S.C. Sec. 423) for any month ending within 60 days of the date that the qualified taxpayer hired the qualified employee.(4) Qualified taxpayer means a taxpayer that operates a business and does not hold a certificate pursuant to subsection (c) of Section 214 of Title 29 of the United States Code. (5) Qualified wages means wages for work performed in California for the first 12 months that a qualified employee is employed by the qualified taxpayer.(6) Vocational rehabilitation referral means an individual who is certified by the Department of Rehabilitation as having both of the following:(A) A physical or mental disability that constitutes or results in a substantial handicap to employment.(B) A referral to the employer upon completion of or while receiving rehabilitative services pursuant to any of the following:(i) An individualized written plan for employment under Californias plan for vocational rehabilitation services approved under the Rehabilitation Act of 1973 (19 U.S.C. Sec. 701).(ii) A program of vocational rehabilitation carried out under Chapter 31 of Title 38 of the United States Code.(iii) An individual work plan developed and implemented by an employment network pursuant to subsection (g) of Section 1148 of the Social Security Act (42 U.S.C. Sec. 1320b-19).(c) In the case where the credit allowed by this section exceeds the net tax, the excess may be carried over to reduce the net tax in the following taxable year, and succeeding years if necessary, until the credit is exhausted.(d) The Employment Development Department, the Department of Rehabilitation, the California Workforce Development Board, and the State Council on Developmental Disabilities shall carry out their existing mandates to notify employers of the availability of the credit.(e) It is the intent of the Legislature to comply with Section 41.SEC. 2. 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 4776 of the Welfare and Institutions Code is amended to read:4776.On or before August 1 of each year, a regional center shall submit to the department and to the state council a program budget plan for the subsequent budget year. The budget plan shall include all of the following:(a)An estimate of all persons with developmental disabilities to be served by the regional center.(b)An estimate of the services to be provided by the regional center.(c)An estimate of the cost, by type of service.(d)Estimated sources and amounts of all revenue, including funds that are not administered by regional centers.(e)A detailed report of the resources required to implement Section 4509.

 Amended IN  Assembly  March 21, 2019 CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 1169Introduced by Assembly Member FrazierFebruary 21, 2019An act to amend Section 4776 of the Welfare and Institutions Code, relating to developmental disabilities. An act to add Section 17053.75 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.LEGISLATIVE COUNSEL'S DIGESTAB 1169, as amended, Frazier. Developmental services. Personal income taxes: credit: employer: qualified wages.The Personal Income Tax Law allows various credits against the taxes imposed by that law.This bill would allow a credit against those taxes for each taxable year beginning on or after January 1, 2020, in an amount equal to 40% of the amount paid or incurred by a qualified taxpayer during the taxable year for qualified wages of qualified employees, not to exceed $6,000 per qualified employee. The bill would define qualified employee to mean an employee that is hired on or after January 1, 2019, and who is a vocational rehabilitation referral, qualified SSI recipient, or qualified SSDI recipient.This bill would take effect immediately as a tax levy.Existing law, the Lanterman Developmental Disabilities Services Act, requires the State Department of Developmental Services to enter into contracts with private nonprofit corporations to operate regional centers for the provision of community services and supports for persons with developmental disabilities and their families. Existing law requires each regional center to submit, on or before August 1 of each year, to the department and the state council a program budget plan for the subsequent budget year.This bill would make technical, nonsubstantive changes to that provision.Digest Key Vote: MAJORITY  Appropriation: NO  Fiscal Committee: NOYES  Local Program: NO 

 Amended IN  Assembly  March 21, 2019

Amended IN  Assembly  March 21, 2019

 CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION

Assembly Bill No. 1169

Introduced by Assembly Member FrazierFebruary 21, 2019

Introduced by Assembly Member Frazier
February 21, 2019

An act to amend Section 4776 of the Welfare and Institutions Code, relating to developmental disabilities. An act to add Section 17053.75 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

LEGISLATIVE COUNSEL'S DIGEST

## LEGISLATIVE COUNSEL'S DIGEST

AB 1169, as amended, Frazier. Developmental services. Personal income taxes: credit: employer: qualified wages.

The Personal Income Tax Law allows various credits against the taxes imposed by that law.This bill would allow a credit against those taxes for each taxable year beginning on or after January 1, 2020, in an amount equal to 40% of the amount paid or incurred by a qualified taxpayer during the taxable year for qualified wages of qualified employees, not to exceed $6,000 per qualified employee. The bill would define qualified employee to mean an employee that is hired on or after January 1, 2019, and who is a vocational rehabilitation referral, qualified SSI recipient, or qualified SSDI recipient.This bill would take effect immediately as a tax levy.Existing law, the Lanterman Developmental Disabilities Services Act, requires the State Department of Developmental Services to enter into contracts with private nonprofit corporations to operate regional centers for the provision of community services and supports for persons with developmental disabilities and their families. Existing law requires each regional center to submit, on or before August 1 of each year, to the department and the state council a program budget plan for the subsequent budget year.This bill would make technical, nonsubstantive changes to that provision.

The Personal Income Tax Law allows various credits against the taxes imposed by that law.

This bill would allow a credit against those taxes for each taxable year beginning on or after January 1, 2020, in an amount equal to 40% of the amount paid or incurred by a qualified taxpayer during the taxable year for qualified wages of qualified employees, not to exceed $6,000 per qualified employee. The bill would define qualified employee to mean an employee that is hired on or after January 1, 2019, and who is a vocational rehabilitation referral, qualified SSI recipient, or qualified SSDI recipient.

This bill would take effect immediately as a tax levy.

Existing law, the Lanterman Developmental Disabilities Services Act, requires the State Department of Developmental Services to enter into contracts with private nonprofit corporations to operate regional centers for the provision of community services and supports for persons with developmental disabilities and their families. Existing law requires each regional center to submit, on or before August 1 of each year, to the department and the state council a program budget plan for the subsequent budget year.



This bill would make technical, nonsubstantive changes to that provision.



## Digest Key

## Bill Text

The people of the State of California do enact as follows:SECTION 1. Section 17053.75 is added to the Revenue and Taxation Code, to read:17053.75. (a) For each taxable year beginning on or after January 1, 2020, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to 40 percent of the amount paid or incurred by a qualified taxpayer during the taxable year for qualified wages of qualified employees, not to exceed six thousand dollars ($6,000) per qualified employee.(b) For purposes of this section:(1) Qualified employee means an employee that meets both of the following criteria:(A) Was hired on or after January 1, 2019.(B) Is one of the following:(i) A vocational rehabilitation referral.(ii) A qualified SSI recipient.(iii) A qualified SSDI recipient.(2) Qualified SSI recipient means an individual who is receiving supplemental security income benefits under Title XVI of the Social Security Act, including supplemental security income benefits of the type described in Section 1616 of the Social Security Act (42 U.S.C. 1382e) or Section 212 of Public Law 93-66, for any month ending within 60 days of the date that the qualified taxpayer hired the qualified employee.(3) Qualified SSDI recipient means any individual who is certified by a designated local agency as receiving disability insurance benefits under Section 223 of the Social Security Act (42 U.S.C. Sec. 423) for any month ending within 60 days of the date that the qualified taxpayer hired the qualified employee.(4) Qualified taxpayer means a taxpayer that operates a business and does not hold a certificate pursuant to subsection (c) of Section 214 of Title 29 of the United States Code. (5) Qualified wages means wages for work performed in California for the first 12 months that a qualified employee is employed by the qualified taxpayer.(6) Vocational rehabilitation referral means an individual who is certified by the Department of Rehabilitation as having both of the following:(A) A physical or mental disability that constitutes or results in a substantial handicap to employment.(B) A referral to the employer upon completion of or while receiving rehabilitative services pursuant to any of the following:(i) An individualized written plan for employment under Californias plan for vocational rehabilitation services approved under the Rehabilitation Act of 1973 (19 U.S.C. Sec. 701).(ii) A program of vocational rehabilitation carried out under Chapter 31 of Title 38 of the United States Code.(iii) An individual work plan developed and implemented by an employment network pursuant to subsection (g) of Section 1148 of the Social Security Act (42 U.S.C. Sec. 1320b-19).(c) In the case where the credit allowed by this section exceeds the net tax, the excess may be carried over to reduce the net tax in the following taxable year, and succeeding years if necessary, until the credit is exhausted.(d) The Employment Development Department, the Department of Rehabilitation, the California Workforce Development Board, and the State Council on Developmental Disabilities shall carry out their existing mandates to notify employers of the availability of the credit.(e) It is the intent of the Legislature to comply with Section 41.SEC. 2. 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 4776 of the Welfare and Institutions Code is amended to read:4776.On or before August 1 of each year, a regional center shall submit to the department and to the state council a program budget plan for the subsequent budget year. The budget plan shall include all of the following:(a)An estimate of all persons with developmental disabilities to be served by the regional center.(b)An estimate of the services to be provided by the regional center.(c)An estimate of the cost, by type of service.(d)Estimated sources and amounts of all revenue, including funds that are not administered by regional centers.(e)A detailed report of the resources required to implement Section 4509.

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 17053.75 is added to the Revenue and Taxation Code, to read:17053.75. (a) For each taxable year beginning on or after January 1, 2020, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to 40 percent of the amount paid or incurred by a qualified taxpayer during the taxable year for qualified wages of qualified employees, not to exceed six thousand dollars ($6,000) per qualified employee.(b) For purposes of this section:(1) Qualified employee means an employee that meets both of the following criteria:(A) Was hired on or after January 1, 2019.(B) Is one of the following:(i) A vocational rehabilitation referral.(ii) A qualified SSI recipient.(iii) A qualified SSDI recipient.(2) Qualified SSI recipient means an individual who is receiving supplemental security income benefits under Title XVI of the Social Security Act, including supplemental security income benefits of the type described in Section 1616 of the Social Security Act (42 U.S.C. 1382e) or Section 212 of Public Law 93-66, for any month ending within 60 days of the date that the qualified taxpayer hired the qualified employee.(3) Qualified SSDI recipient means any individual who is certified by a designated local agency as receiving disability insurance benefits under Section 223 of the Social Security Act (42 U.S.C. Sec. 423) for any month ending within 60 days of the date that the qualified taxpayer hired the qualified employee.(4) Qualified taxpayer means a taxpayer that operates a business and does not hold a certificate pursuant to subsection (c) of Section 214 of Title 29 of the United States Code. (5) Qualified wages means wages for work performed in California for the first 12 months that a qualified employee is employed by the qualified taxpayer.(6) Vocational rehabilitation referral means an individual who is certified by the Department of Rehabilitation as having both of the following:(A) A physical or mental disability that constitutes or results in a substantial handicap to employment.(B) A referral to the employer upon completion of or while receiving rehabilitative services pursuant to any of the following:(i) An individualized written plan for employment under Californias plan for vocational rehabilitation services approved under the Rehabilitation Act of 1973 (19 U.S.C. Sec. 701).(ii) A program of vocational rehabilitation carried out under Chapter 31 of Title 38 of the United States Code.(iii) An individual work plan developed and implemented by an employment network pursuant to subsection (g) of Section 1148 of the Social Security Act (42 U.S.C. Sec. 1320b-19).(c) In the case where the credit allowed by this section exceeds the net tax, the excess may be carried over to reduce the net tax in the following taxable year, and succeeding years if necessary, until the credit is exhausted.(d) The Employment Development Department, the Department of Rehabilitation, the California Workforce Development Board, and the State Council on Developmental Disabilities shall carry out their existing mandates to notify employers of the availability of the credit.(e) It is the intent of the Legislature to comply with Section 41.

SECTION 1. Section 17053.75 is added to the Revenue and Taxation Code, to read:

### SECTION 1.

17053.75. (a) For each taxable year beginning on or after January 1, 2020, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to 40 percent of the amount paid or incurred by a qualified taxpayer during the taxable year for qualified wages of qualified employees, not to exceed six thousand dollars ($6,000) per qualified employee.(b) For purposes of this section:(1) Qualified employee means an employee that meets both of the following criteria:(A) Was hired on or after January 1, 2019.(B) Is one of the following:(i) A vocational rehabilitation referral.(ii) A qualified SSI recipient.(iii) A qualified SSDI recipient.(2) Qualified SSI recipient means an individual who is receiving supplemental security income benefits under Title XVI of the Social Security Act, including supplemental security income benefits of the type described in Section 1616 of the Social Security Act (42 U.S.C. 1382e) or Section 212 of Public Law 93-66, for any month ending within 60 days of the date that the qualified taxpayer hired the qualified employee.(3) Qualified SSDI recipient means any individual who is certified by a designated local agency as receiving disability insurance benefits under Section 223 of the Social Security Act (42 U.S.C. Sec. 423) for any month ending within 60 days of the date that the qualified taxpayer hired the qualified employee.(4) Qualified taxpayer means a taxpayer that operates a business and does not hold a certificate pursuant to subsection (c) of Section 214 of Title 29 of the United States Code. (5) Qualified wages means wages for work performed in California for the first 12 months that a qualified employee is employed by the qualified taxpayer.(6) Vocational rehabilitation referral means an individual who is certified by the Department of Rehabilitation as having both of the following:(A) A physical or mental disability that constitutes or results in a substantial handicap to employment.(B) A referral to the employer upon completion of or while receiving rehabilitative services pursuant to any of the following:(i) An individualized written plan for employment under Californias plan for vocational rehabilitation services approved under the Rehabilitation Act of 1973 (19 U.S.C. Sec. 701).(ii) A program of vocational rehabilitation carried out under Chapter 31 of Title 38 of the United States Code.(iii) An individual work plan developed and implemented by an employment network pursuant to subsection (g) of Section 1148 of the Social Security Act (42 U.S.C. Sec. 1320b-19).(c) In the case where the credit allowed by this section exceeds the net tax, the excess may be carried over to reduce the net tax in the following taxable year, and succeeding years if necessary, until the credit is exhausted.(d) The Employment Development Department, the Department of Rehabilitation, the California Workforce Development Board, and the State Council on Developmental Disabilities shall carry out their existing mandates to notify employers of the availability of the credit.(e) It is the intent of the Legislature to comply with Section 41.

17053.75. (a) For each taxable year beginning on or after January 1, 2020, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to 40 percent of the amount paid or incurred by a qualified taxpayer during the taxable year for qualified wages of qualified employees, not to exceed six thousand dollars ($6,000) per qualified employee.(b) For purposes of this section:(1) Qualified employee means an employee that meets both of the following criteria:(A) Was hired on or after January 1, 2019.(B) Is one of the following:(i) A vocational rehabilitation referral.(ii) A qualified SSI recipient.(iii) A qualified SSDI recipient.(2) Qualified SSI recipient means an individual who is receiving supplemental security income benefits under Title XVI of the Social Security Act, including supplemental security income benefits of the type described in Section 1616 of the Social Security Act (42 U.S.C. 1382e) or Section 212 of Public Law 93-66, for any month ending within 60 days of the date that the qualified taxpayer hired the qualified employee.(3) Qualified SSDI recipient means any individual who is certified by a designated local agency as receiving disability insurance benefits under Section 223 of the Social Security Act (42 U.S.C. Sec. 423) for any month ending within 60 days of the date that the qualified taxpayer hired the qualified employee.(4) Qualified taxpayer means a taxpayer that operates a business and does not hold a certificate pursuant to subsection (c) of Section 214 of Title 29 of the United States Code. (5) Qualified wages means wages for work performed in California for the first 12 months that a qualified employee is employed by the qualified taxpayer.(6) Vocational rehabilitation referral means an individual who is certified by the Department of Rehabilitation as having both of the following:(A) A physical or mental disability that constitutes or results in a substantial handicap to employment.(B) A referral to the employer upon completion of or while receiving rehabilitative services pursuant to any of the following:(i) An individualized written plan for employment under Californias plan for vocational rehabilitation services approved under the Rehabilitation Act of 1973 (19 U.S.C. Sec. 701).(ii) A program of vocational rehabilitation carried out under Chapter 31 of Title 38 of the United States Code.(iii) An individual work plan developed and implemented by an employment network pursuant to subsection (g) of Section 1148 of the Social Security Act (42 U.S.C. Sec. 1320b-19).(c) In the case where the credit allowed by this section exceeds the net tax, the excess may be carried over to reduce the net tax in the following taxable year, and succeeding years if necessary, until the credit is exhausted.(d) The Employment Development Department, the Department of Rehabilitation, the California Workforce Development Board, and the State Council on Developmental Disabilities shall carry out their existing mandates to notify employers of the availability of the credit.(e) It is the intent of the Legislature to comply with Section 41.

17053.75. (a) For each taxable year beginning on or after January 1, 2020, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to 40 percent of the amount paid or incurred by a qualified taxpayer during the taxable year for qualified wages of qualified employees, not to exceed six thousand dollars ($6,000) per qualified employee.(b) For purposes of this section:(1) Qualified employee means an employee that meets both of the following criteria:(A) Was hired on or after January 1, 2019.(B) Is one of the following:(i) A vocational rehabilitation referral.(ii) A qualified SSI recipient.(iii) A qualified SSDI recipient.(2) Qualified SSI recipient means an individual who is receiving supplemental security income benefits under Title XVI of the Social Security Act, including supplemental security income benefits of the type described in Section 1616 of the Social Security Act (42 U.S.C. 1382e) or Section 212 of Public Law 93-66, for any month ending within 60 days of the date that the qualified taxpayer hired the qualified employee.(3) Qualified SSDI recipient means any individual who is certified by a designated local agency as receiving disability insurance benefits under Section 223 of the Social Security Act (42 U.S.C. Sec. 423) for any month ending within 60 days of the date that the qualified taxpayer hired the qualified employee.(4) Qualified taxpayer means a taxpayer that operates a business and does not hold a certificate pursuant to subsection (c) of Section 214 of Title 29 of the United States Code. (5) Qualified wages means wages for work performed in California for the first 12 months that a qualified employee is employed by the qualified taxpayer.(6) Vocational rehabilitation referral means an individual who is certified by the Department of Rehabilitation as having both of the following:(A) A physical or mental disability that constitutes or results in a substantial handicap to employment.(B) A referral to the employer upon completion of or while receiving rehabilitative services pursuant to any of the following:(i) An individualized written plan for employment under Californias plan for vocational rehabilitation services approved under the Rehabilitation Act of 1973 (19 U.S.C. Sec. 701).(ii) A program of vocational rehabilitation carried out under Chapter 31 of Title 38 of the United States Code.(iii) An individual work plan developed and implemented by an employment network pursuant to subsection (g) of Section 1148 of the Social Security Act (42 U.S.C. Sec. 1320b-19).(c) In the case where the credit allowed by this section exceeds the net tax, the excess may be carried over to reduce the net tax in the following taxable year, and succeeding years if necessary, until the credit is exhausted.(d) The Employment Development Department, the Department of Rehabilitation, the California Workforce Development Board, and the State Council on Developmental Disabilities shall carry out their existing mandates to notify employers of the availability of the credit.(e) It is the intent of the Legislature to comply with Section 41.



17053.75. (a) For each taxable year beginning on or after January 1, 2020, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to 40 percent of the amount paid or incurred by a qualified taxpayer during the taxable year for qualified wages of qualified employees, not to exceed six thousand dollars ($6,000) per qualified employee.

(b) For purposes of this section:

(1) Qualified employee means an employee that meets both of the following criteria:

(A) Was hired on or after January 1, 2019.

(B) Is one of the following:

(i) A vocational rehabilitation referral.

(ii) A qualified SSI recipient.

(iii) A qualified SSDI recipient.

(2) Qualified SSI recipient means an individual who is receiving supplemental security income benefits under Title XVI of the Social Security Act, including supplemental security income benefits of the type described in Section 1616 of the Social Security Act (42 U.S.C. 1382e) or Section 212 of Public Law 93-66, for any month ending within 60 days of the date that the qualified taxpayer hired the qualified employee.

(3) Qualified SSDI recipient means any individual who is certified by a designated local agency as receiving disability insurance benefits under Section 223 of the Social Security Act (42 U.S.C. Sec. 423) for any month ending within 60 days of the date that the qualified taxpayer hired the qualified employee.

(4) Qualified taxpayer means a taxpayer that operates a business and does not hold a certificate pursuant to subsection (c) of Section 214 of Title 29 of the United States Code. 

(5) Qualified wages means wages for work performed in California for the first 12 months that a qualified employee is employed by the qualified taxpayer.

(6) Vocational rehabilitation referral means an individual who is certified by the Department of Rehabilitation as having both of the following:

(A) A physical or mental disability that constitutes or results in a substantial handicap to employment.

(B) A referral to the employer upon completion of or while receiving rehabilitative services pursuant to any of the following:

(i) An individualized written plan for employment under Californias plan for vocational rehabilitation services approved under the Rehabilitation Act of 1973 (19 U.S.C. Sec. 701).

(ii) A program of vocational rehabilitation carried out under Chapter 31 of Title 38 of the United States Code.

(iii) An individual work plan developed and implemented by an employment network pursuant to subsection (g) of Section 1148 of the Social Security Act (42 U.S.C. Sec. 1320b-19).

(c) In the case where the credit allowed by this section exceeds the net tax, the excess may be carried over to reduce the net tax in the following taxable year, and succeeding years if necessary, until the credit is exhausted.

(d) The Employment Development Department, the Department of Rehabilitation, the California Workforce Development Board, and the State Council on Developmental Disabilities shall carry out their existing mandates to notify employers of the availability of the credit.

(e) It is the intent of the Legislature to comply with Section 41.

SEC. 2. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.

SEC. 2. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.

SEC. 2. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.

### SEC. 2.





On or before August 1 of each year, a regional center shall submit to the department and to the state council a program budget plan for the subsequent budget year. The budget plan shall include all of the following:



(a)An estimate of all persons with developmental disabilities to be served by the regional center.



(b)An estimate of the services to be provided by the regional center.



(c)An estimate of the cost, by type of service.



(d)Estimated sources and amounts of all revenue, including funds that are not administered by regional centers.



(e)A detailed report of the resources required to implement Section 4509.