California 2019-2020 Regular Session

California Assembly Bill AB2712 Latest Draft

Bill / Amended Version Filed 05/07/2020

                            Amended IN  Assembly  May 07, 2020 CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 2712Introduced by Assembly Member LowFebruary 20, 2020 An act to add Chapter 13 (commencing with Section 18992) to Part 6 of Division 9 of the Welfare and Institutions Code, relating to public social services. LEGISLATIVE COUNSEL'S DIGESTAB 2712, as amended, Low. California Universal Basic Income (CalUBI) Program.Existing law establishes the State Department of Social Services and requires the department to administer various various economic and public social services programs, including the California Work Opportunity and Responsibility to Kids (CalWORKs) program, under which each county provides cash assistance and other benefits to qualified low-income families and individuals, and the CalFresh program, under which supplemental nutrition assistance benefits allocated to the state by the federal government are distributed to eligible individuals by each county. Existing law establishes the Franchise Tax Board in the Government Operations Agency to, among other things, administer state personal income taxes and corporation franchise and income taxes. Existing law also establishes the California Department of Tax and Fee Administration (department) in the Government Operations Agency to administer various taxes and fees.This bill would require the department, Franchise Tax Board subject to an appropriation by the Legislature, to administer the California Universal Basic Income (CalUBI) Program, under which a California resident who is 18 years of age or older shall older, and who meets specified requirements, may elect to participate in the program to receive a universal basic income of $1,000 per month, except as specified. month. The bill would require, among other things, that the resident has lived in the state for at least the last 3 consecutive years and that the residents income does not exceed 200% of the median per capita income for the residents current county of residence, as determined by the United States Census Bureau. The bill would define universal basic income to mean unconditional cash payments of equal amounts issued monthly to individual residents of California with the intention of ensuring the economic security of recipients. The bill would authorize the department require the Franchise Tax Board to adopt regulations to implement the program, and would state the intent of the Legislature to fund the CalUBI Program with a value-added tax of 10% on goods and services, as specified. program and would require the department, on or before July 1, 2024, to submit a report to the Legislature on the feasibility of establishing a new state tax to finance the program. The bill would prohibit income received from the program from being considered taxable income for the purpose of state income taxes, and from being considered in calculating any state tax credits. The bill would also prohibit income received from the program from affecting income eligibility for any programs administered and funded by the state.This bill would state that its provisions are severable.Digest Key Vote: MAJORITY  Appropriation: NO  Fiscal Committee: YES  Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Chapter 13 (commencing with Section 18992) is added to Part 6 of Division 9 of the Welfare and Institutions Code, to read: CHAPTER 13. California Universal Basic Income (CalUBI) Program18992. This chapter shall be known, and may be cited, as the California Universal Basic Income Act.18992.1. (a) Subject to an appropriation by the Legislature for this purpose, the State Department of Social Services Franchise Tax Board shall administer the California Universal Basic Income (CalUBI) Program. Under the CalUBI Program, a A California resident who is 18 years of age or older shall older, and who meets the requirements in subdivision (b), may elect to participate in the CalUBI Program to receive a universal basic income of $1,000 per month, except as specified in subdivision (b). month.(b)California residents who are 18 years of age or older and receiving benefits under the Medi-Cal program, the County Medical Services Program, the CalFresh program, the CalWORKs program, or Unemployment Insurance shall not be eligible to receive a universal basic income under the CalUBI Program.(b) A California resident is eligible to participate in the CalUBI Program if they meet all of the following requirements:(1) The resident currently resides in California.(2) The resident has lived in California for at least the last three consecutive years.(3) The resident is not currently incarcerated in a county jail or the state prison.(4) The residents income does not exceed 200 percent of the median per capita income for the residents current county of residence, as determined by the United States Census Bureau.(c) Upon an individuals registration for the CalUBI Program, the Franchise Tax Board shall notify the individual in writing that CalUBI Program may affect their eligibility for certain federal welfare programs.18992.2. For purposes of this chapter, universal basic income means unconditional cash payments of equal amounts issued monthly to individual residents of California with the intention of ensuring the economic security of recipients.18992.3. The department may Franchise Tax Board shall adopt regulations to implement this chapter.18992.4. (a) Income received from the CalUBI Program shall not be considered taxable income for the purpose of state income taxes, and shall not be considered in calculating any state tax credits.(b) Income received from the CalUBI Program shall not affect income eligibility for any programs administered and funded by the state.SEC. 2.It is the intent of the Legislature to fund the CalUBI Program with a value-added tax of 10 percent on goods and services, except medicine, medical supplies and equipment, educational materials, including textbooks, tuition or fees for education, food, groceries, and clothing.SEC. 2. (a) On or before July 1, 2024, the California Department of Tax and Fee Administration shall submit a report to the Legislature on the feasibility of establishing a new state tax to finance the California Universal Basic Income (CalUBI) Program. The report shall consider the feasibility of establishing a value-added tax on goods and services in the state, an analysis of the feasibility of taxing the sale of services offered in the state, and an analysis of the feasibility of raising the corporate tax. The report shall also include projections of expected tax revenue.(b) The report required by subdivision (a) shall be submitted in compliance with Section 9795 of the Government Code.SEC. 3. The provisions of this act are severable. If any provision of this act or its application is held invalid, that invalidity shall not affect other provisions or applications that can be given effect without the invalid provision or application.

 Amended IN  Assembly  May 07, 2020 CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 2712Introduced by Assembly Member LowFebruary 20, 2020 An act to add Chapter 13 (commencing with Section 18992) to Part 6 of Division 9 of the Welfare and Institutions Code, relating to public social services. LEGISLATIVE COUNSEL'S DIGESTAB 2712, as amended, Low. California Universal Basic Income (CalUBI) Program.Existing law establishes the State Department of Social Services and requires the department to administer various various economic and public social services programs, including the California Work Opportunity and Responsibility to Kids (CalWORKs) program, under which each county provides cash assistance and other benefits to qualified low-income families and individuals, and the CalFresh program, under which supplemental nutrition assistance benefits allocated to the state by the federal government are distributed to eligible individuals by each county. Existing law establishes the Franchise Tax Board in the Government Operations Agency to, among other things, administer state personal income taxes and corporation franchise and income taxes. Existing law also establishes the California Department of Tax and Fee Administration (department) in the Government Operations Agency to administer various taxes and fees.This bill would require the department, Franchise Tax Board subject to an appropriation by the Legislature, to administer the California Universal Basic Income (CalUBI) Program, under which a California resident who is 18 years of age or older shall older, and who meets specified requirements, may elect to participate in the program to receive a universal basic income of $1,000 per month, except as specified. month. The bill would require, among other things, that the resident has lived in the state for at least the last 3 consecutive years and that the residents income does not exceed 200% of the median per capita income for the residents current county of residence, as determined by the United States Census Bureau. The bill would define universal basic income to mean unconditional cash payments of equal amounts issued monthly to individual residents of California with the intention of ensuring the economic security of recipients. The bill would authorize the department require the Franchise Tax Board to adopt regulations to implement the program, and would state the intent of the Legislature to fund the CalUBI Program with a value-added tax of 10% on goods and services, as specified. program and would require the department, on or before July 1, 2024, to submit a report to the Legislature on the feasibility of establishing a new state tax to finance the program. The bill would prohibit income received from the program from being considered taxable income for the purpose of state income taxes, and from being considered in calculating any state tax credits. The bill would also prohibit income received from the program from affecting income eligibility for any programs administered and funded by the state.This bill would state that its provisions are severable.Digest Key Vote: MAJORITY  Appropriation: NO  Fiscal Committee: YES  Local Program: NO 

 Amended IN  Assembly  May 07, 2020

Amended IN  Assembly  May 07, 2020

 CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION

 Assembly Bill 

No. 2712

Introduced by Assembly Member LowFebruary 20, 2020

Introduced by Assembly Member Low
February 20, 2020

 An act to add Chapter 13 (commencing with Section 18992) to Part 6 of Division 9 of the Welfare and Institutions Code, relating to public social services. 

LEGISLATIVE COUNSEL'S DIGEST

## LEGISLATIVE COUNSEL'S DIGEST

AB 2712, as amended, Low. California Universal Basic Income (CalUBI) Program.

Existing law establishes the State Department of Social Services and requires the department to administer various various economic and public social services programs, including the California Work Opportunity and Responsibility to Kids (CalWORKs) program, under which each county provides cash assistance and other benefits to qualified low-income families and individuals, and the CalFresh program, under which supplemental nutrition assistance benefits allocated to the state by the federal government are distributed to eligible individuals by each county. Existing law establishes the Franchise Tax Board in the Government Operations Agency to, among other things, administer state personal income taxes and corporation franchise and income taxes. Existing law also establishes the California Department of Tax and Fee Administration (department) in the Government Operations Agency to administer various taxes and fees.This bill would require the department, Franchise Tax Board subject to an appropriation by the Legislature, to administer the California Universal Basic Income (CalUBI) Program, under which a California resident who is 18 years of age or older shall older, and who meets specified requirements, may elect to participate in the program to receive a universal basic income of $1,000 per month, except as specified. month. The bill would require, among other things, that the resident has lived in the state for at least the last 3 consecutive years and that the residents income does not exceed 200% of the median per capita income for the residents current county of residence, as determined by the United States Census Bureau. The bill would define universal basic income to mean unconditional cash payments of equal amounts issued monthly to individual residents of California with the intention of ensuring the economic security of recipients. The bill would authorize the department require the Franchise Tax Board to adopt regulations to implement the program, and would state the intent of the Legislature to fund the CalUBI Program with a value-added tax of 10% on goods and services, as specified. program and would require the department, on or before July 1, 2024, to submit a report to the Legislature on the feasibility of establishing a new state tax to finance the program. The bill would prohibit income received from the program from being considered taxable income for the purpose of state income taxes, and from being considered in calculating any state tax credits. The bill would also prohibit income received from the program from affecting income eligibility for any programs administered and funded by the state.This bill would state that its provisions are severable.

Existing law establishes the State Department of Social Services and requires the department to administer various various economic and public social services programs, including the California Work Opportunity and Responsibility to Kids (CalWORKs) program, under which each county provides cash assistance and other benefits to qualified low-income families and individuals, and the CalFresh program, under which supplemental nutrition assistance benefits allocated to the state by the federal government are distributed to eligible individuals by each county.

 Existing law establishes the Franchise Tax Board in the Government Operations Agency to, among other things, administer state personal income taxes and corporation franchise and income taxes. Existing law also establishes the California Department of Tax and Fee Administration (department) in the Government Operations Agency to administer various taxes and fees.

This bill would require the department, Franchise Tax Board subject to an appropriation by the Legislature, to administer the California Universal Basic Income (CalUBI) Program, under which a California resident who is 18 years of age or older shall older, and who meets specified requirements, may elect to participate in the program to receive a universal basic income of $1,000 per month, except as specified. month. The bill would require, among other things, that the resident has lived in the state for at least the last 3 consecutive years and that the residents income does not exceed 200% of the median per capita income for the residents current county of residence, as determined by the United States Census Bureau. The bill would define universal basic income to mean unconditional cash payments of equal amounts issued monthly to individual residents of California with the intention of ensuring the economic security of recipients. The bill would authorize the department require the Franchise Tax Board to adopt regulations to implement the program, and would state the intent of the Legislature to fund the CalUBI Program with a value-added tax of 10% on goods and services, as specified. program and would require the department, on or before July 1, 2024, to submit a report to the Legislature on the feasibility of establishing a new state tax to finance the program. The bill would prohibit income received from the program from being considered taxable income for the purpose of state income taxes, and from being considered in calculating any state tax credits. The bill would also prohibit income received from the program from affecting income eligibility for any programs administered and funded by the state.

This bill would state that its provisions are severable.

## Digest Key

## Bill Text

The people of the State of California do enact as follows:SECTION 1. Chapter 13 (commencing with Section 18992) is added to Part 6 of Division 9 of the Welfare and Institutions Code, to read: CHAPTER 13. California Universal Basic Income (CalUBI) Program18992. This chapter shall be known, and may be cited, as the California Universal Basic Income Act.18992.1. (a) Subject to an appropriation by the Legislature for this purpose, the State Department of Social Services Franchise Tax Board shall administer the California Universal Basic Income (CalUBI) Program. Under the CalUBI Program, a A California resident who is 18 years of age or older shall older, and who meets the requirements in subdivision (b), may elect to participate in the CalUBI Program to receive a universal basic income of $1,000 per month, except as specified in subdivision (b). month.(b)California residents who are 18 years of age or older and receiving benefits under the Medi-Cal program, the County Medical Services Program, the CalFresh program, the CalWORKs program, or Unemployment Insurance shall not be eligible to receive a universal basic income under the CalUBI Program.(b) A California resident is eligible to participate in the CalUBI Program if they meet all of the following requirements:(1) The resident currently resides in California.(2) The resident has lived in California for at least the last three consecutive years.(3) The resident is not currently incarcerated in a county jail or the state prison.(4) The residents income does not exceed 200 percent of the median per capita income for the residents current county of residence, as determined by the United States Census Bureau.(c) Upon an individuals registration for the CalUBI Program, the Franchise Tax Board shall notify the individual in writing that CalUBI Program may affect their eligibility for certain federal welfare programs.18992.2. For purposes of this chapter, universal basic income means unconditional cash payments of equal amounts issued monthly to individual residents of California with the intention of ensuring the economic security of recipients.18992.3. The department may Franchise Tax Board shall adopt regulations to implement this chapter.18992.4. (a) Income received from the CalUBI Program shall not be considered taxable income for the purpose of state income taxes, and shall not be considered in calculating any state tax credits.(b) Income received from the CalUBI Program shall not affect income eligibility for any programs administered and funded by the state.SEC. 2.It is the intent of the Legislature to fund the CalUBI Program with a value-added tax of 10 percent on goods and services, except medicine, medical supplies and equipment, educational materials, including textbooks, tuition or fees for education, food, groceries, and clothing.SEC. 2. (a) On or before July 1, 2024, the California Department of Tax and Fee Administration shall submit a report to the Legislature on the feasibility of establishing a new state tax to finance the California Universal Basic Income (CalUBI) Program. The report shall consider the feasibility of establishing a value-added tax on goods and services in the state, an analysis of the feasibility of taxing the sale of services offered in the state, and an analysis of the feasibility of raising the corporate tax. The report shall also include projections of expected tax revenue.(b) The report required by subdivision (a) shall be submitted in compliance with Section 9795 of the Government Code.SEC. 3. The provisions of this act are severable. If any provision of this act or its application is held invalid, that invalidity shall not affect other provisions or applications that can be given effect without the invalid provision or application.

The people of the State of California do enact as follows:

## The people of the State of California do enact as follows:

SECTION 1. Chapter 13 (commencing with Section 18992) is added to Part 6 of Division 9 of the Welfare and Institutions Code, to read: CHAPTER 13. California Universal Basic Income (CalUBI) Program18992. This chapter shall be known, and may be cited, as the California Universal Basic Income Act.18992.1. (a) Subject to an appropriation by the Legislature for this purpose, the State Department of Social Services Franchise Tax Board shall administer the California Universal Basic Income (CalUBI) Program. Under the CalUBI Program, a A California resident who is 18 years of age or older shall older, and who meets the requirements in subdivision (b), may elect to participate in the CalUBI Program to receive a universal basic income of $1,000 per month, except as specified in subdivision (b). month.(b)California residents who are 18 years of age or older and receiving benefits under the Medi-Cal program, the County Medical Services Program, the CalFresh program, the CalWORKs program, or Unemployment Insurance shall not be eligible to receive a universal basic income under the CalUBI Program.(b) A California resident is eligible to participate in the CalUBI Program if they meet all of the following requirements:(1) The resident currently resides in California.(2) The resident has lived in California for at least the last three consecutive years.(3) The resident is not currently incarcerated in a county jail or the state prison.(4) The residents income does not exceed 200 percent of the median per capita income for the residents current county of residence, as determined by the United States Census Bureau.(c) Upon an individuals registration for the CalUBI Program, the Franchise Tax Board shall notify the individual in writing that CalUBI Program may affect their eligibility for certain federal welfare programs.18992.2. For purposes of this chapter, universal basic income means unconditional cash payments of equal amounts issued monthly to individual residents of California with the intention of ensuring the economic security of recipients.18992.3. The department may Franchise Tax Board shall adopt regulations to implement this chapter.18992.4. (a) Income received from the CalUBI Program shall not be considered taxable income for the purpose of state income taxes, and shall not be considered in calculating any state tax credits.(b) Income received from the CalUBI Program shall not affect income eligibility for any programs administered and funded by the state.

SECTION 1. Chapter 13 (commencing with Section 18992) is added to Part 6 of Division 9 of the Welfare and Institutions Code, to read:

### SECTION 1.

 CHAPTER 13. California Universal Basic Income (CalUBI) Program18992. This chapter shall be known, and may be cited, as the California Universal Basic Income Act.18992.1. (a) Subject to an appropriation by the Legislature for this purpose, the State Department of Social Services Franchise Tax Board shall administer the California Universal Basic Income (CalUBI) Program. Under the CalUBI Program, a A California resident who is 18 years of age or older shall older, and who meets the requirements in subdivision (b), may elect to participate in the CalUBI Program to receive a universal basic income of $1,000 per month, except as specified in subdivision (b). month.(b)California residents who are 18 years of age or older and receiving benefits under the Medi-Cal program, the County Medical Services Program, the CalFresh program, the CalWORKs program, or Unemployment Insurance shall not be eligible to receive a universal basic income under the CalUBI Program.(b) A California resident is eligible to participate in the CalUBI Program if they meet all of the following requirements:(1) The resident currently resides in California.(2) The resident has lived in California for at least the last three consecutive years.(3) The resident is not currently incarcerated in a county jail or the state prison.(4) The residents income does not exceed 200 percent of the median per capita income for the residents current county of residence, as determined by the United States Census Bureau.(c) Upon an individuals registration for the CalUBI Program, the Franchise Tax Board shall notify the individual in writing that CalUBI Program may affect their eligibility for certain federal welfare programs.18992.2. For purposes of this chapter, universal basic income means unconditional cash payments of equal amounts issued monthly to individual residents of California with the intention of ensuring the economic security of recipients.18992.3. The department may Franchise Tax Board shall adopt regulations to implement this chapter.18992.4. (a) Income received from the CalUBI Program shall not be considered taxable income for the purpose of state income taxes, and shall not be considered in calculating any state tax credits.(b) Income received from the CalUBI Program shall not affect income eligibility for any programs administered and funded by the state.

 CHAPTER 13. California Universal Basic Income (CalUBI) Program18992. This chapter shall be known, and may be cited, as the California Universal Basic Income Act.18992.1. (a) Subject to an appropriation by the Legislature for this purpose, the State Department of Social Services Franchise Tax Board shall administer the California Universal Basic Income (CalUBI) Program. Under the CalUBI Program, a A California resident who is 18 years of age or older shall older, and who meets the requirements in subdivision (b), may elect to participate in the CalUBI Program to receive a universal basic income of $1,000 per month, except as specified in subdivision (b). month.(b)California residents who are 18 years of age or older and receiving benefits under the Medi-Cal program, the County Medical Services Program, the CalFresh program, the CalWORKs program, or Unemployment Insurance shall not be eligible to receive a universal basic income under the CalUBI Program.(b) A California resident is eligible to participate in the CalUBI Program if they meet all of the following requirements:(1) The resident currently resides in California.(2) The resident has lived in California for at least the last three consecutive years.(3) The resident is not currently incarcerated in a county jail or the state prison.(4) The residents income does not exceed 200 percent of the median per capita income for the residents current county of residence, as determined by the United States Census Bureau.(c) Upon an individuals registration for the CalUBI Program, the Franchise Tax Board shall notify the individual in writing that CalUBI Program may affect their eligibility for certain federal welfare programs.18992.2. For purposes of this chapter, universal basic income means unconditional cash payments of equal amounts issued monthly to individual residents of California with the intention of ensuring the economic security of recipients.18992.3. The department may Franchise Tax Board shall adopt regulations to implement this chapter.18992.4. (a) Income received from the CalUBI Program shall not be considered taxable income for the purpose of state income taxes, and shall not be considered in calculating any state tax credits.(b) Income received from the CalUBI Program shall not affect income eligibility for any programs administered and funded by the state.

 CHAPTER 13. California Universal Basic Income (CalUBI) Program

 CHAPTER 13. California Universal Basic Income (CalUBI) Program

18992. This chapter shall be known, and may be cited, as the California Universal Basic Income Act.



18992. This chapter shall be known, and may be cited, as the California Universal Basic Income Act.

18992.1. (a) Subject to an appropriation by the Legislature for this purpose, the State Department of Social Services Franchise Tax Board shall administer the California Universal Basic Income (CalUBI) Program. Under the CalUBI Program, a A California resident who is 18 years of age or older shall older, and who meets the requirements in subdivision (b), may elect to participate in the CalUBI Program to receive a universal basic income of $1,000 per month, except as specified in subdivision (b). month.(b)California residents who are 18 years of age or older and receiving benefits under the Medi-Cal program, the County Medical Services Program, the CalFresh program, the CalWORKs program, or Unemployment Insurance shall not be eligible to receive a universal basic income under the CalUBI Program.(b) A California resident is eligible to participate in the CalUBI Program if they meet all of the following requirements:(1) The resident currently resides in California.(2) The resident has lived in California for at least the last three consecutive years.(3) The resident is not currently incarcerated in a county jail or the state prison.(4) The residents income does not exceed 200 percent of the median per capita income for the residents current county of residence, as determined by the United States Census Bureau.(c) Upon an individuals registration for the CalUBI Program, the Franchise Tax Board shall notify the individual in writing that CalUBI Program may affect their eligibility for certain federal welfare programs.



18992.1. (a) Subject to an appropriation by the Legislature for this purpose, the State Department of Social Services Franchise Tax Board shall administer the California Universal Basic Income (CalUBI) Program. Under the CalUBI Program, a A California resident who is 18 years of age or older shall older, and who meets the requirements in subdivision (b), may elect to participate in the CalUBI Program to receive a universal basic income of $1,000 per month, except as specified in subdivision (b). month.

(b)California residents who are 18 years of age or older and receiving benefits under the Medi-Cal program, the County Medical Services Program, the CalFresh program, the CalWORKs program, or Unemployment Insurance shall not be eligible to receive a universal basic income under the CalUBI Program.



(b) A California resident is eligible to participate in the CalUBI Program if they meet all of the following requirements:

(1) The resident currently resides in California.

(2) The resident has lived in California for at least the last three consecutive years.

(3) The resident is not currently incarcerated in a county jail or the state prison.

(4) The residents income does not exceed 200 percent of the median per capita income for the residents current county of residence, as determined by the United States Census Bureau.

(c) Upon an individuals registration for the CalUBI Program, the Franchise Tax Board shall notify the individual in writing that CalUBI Program may affect their eligibility for certain federal welfare programs.

18992.2. For purposes of this chapter, universal basic income means unconditional cash payments of equal amounts issued monthly to individual residents of California with the intention of ensuring the economic security of recipients.



18992.2. For purposes of this chapter, universal basic income means unconditional cash payments of equal amounts issued monthly to individual residents of California with the intention of ensuring the economic security of recipients.

18992.3. The department may Franchise Tax Board shall adopt regulations to implement this chapter.



18992.3. The department may Franchise Tax Board shall adopt regulations to implement this chapter.

18992.4. (a) Income received from the CalUBI Program shall not be considered taxable income for the purpose of state income taxes, and shall not be considered in calculating any state tax credits.(b) Income received from the CalUBI Program shall not affect income eligibility for any programs administered and funded by the state.



18992.4. (a) Income received from the CalUBI Program shall not be considered taxable income for the purpose of state income taxes, and shall not be considered in calculating any state tax credits.

(b) Income received from the CalUBI Program shall not affect income eligibility for any programs administered and funded by the state.



It is the intent of the Legislature to fund the CalUBI Program with a value-added tax of 10 percent on goods and services, except medicine, medical supplies and equipment, educational materials, including textbooks, tuition or fees for education, food, groceries, and clothing.



SEC. 2. (a) On or before July 1, 2024, the California Department of Tax and Fee Administration shall submit a report to the Legislature on the feasibility of establishing a new state tax to finance the California Universal Basic Income (CalUBI) Program. The report shall consider the feasibility of establishing a value-added tax on goods and services in the state, an analysis of the feasibility of taxing the sale of services offered in the state, and an analysis of the feasibility of raising the corporate tax. The report shall also include projections of expected tax revenue.(b) The report required by subdivision (a) shall be submitted in compliance with Section 9795 of the Government Code.

SEC. 2. (a) On or before July 1, 2024, the California Department of Tax and Fee Administration shall submit a report to the Legislature on the feasibility of establishing a new state tax to finance the California Universal Basic Income (CalUBI) Program. The report shall consider the feasibility of establishing a value-added tax on goods and services in the state, an analysis of the feasibility of taxing the sale of services offered in the state, and an analysis of the feasibility of raising the corporate tax. The report shall also include projections of expected tax revenue.(b) The report required by subdivision (a) shall be submitted in compliance with Section 9795 of the Government Code.

SEC. 2. (a) On or before July 1, 2024, the California Department of Tax and Fee Administration shall submit a report to the Legislature on the feasibility of establishing a new state tax to finance the California Universal Basic Income (CalUBI) Program. The report shall consider the feasibility of establishing a value-added tax on goods and services in the state, an analysis of the feasibility of taxing the sale of services offered in the state, and an analysis of the feasibility of raising the corporate tax. The report shall also include projections of expected tax revenue.

### SEC. 2.

(b) The report required by subdivision (a) shall be submitted in compliance with Section 9795 of the Government Code.

SEC. 3. The provisions of this act are severable. If any provision of this act or its application is held invalid, that invalidity shall not affect other provisions or applications that can be given effect without the invalid provision or application.

SEC. 3. The provisions of this act are severable. If any provision of this act or its application is held invalid, that invalidity shall not affect other provisions or applications that can be given effect without the invalid provision or application.

SEC. 3. The provisions of this act are severable. If any provision of this act or its application is held invalid, that invalidity shall not affect other provisions or applications that can be given effect without the invalid provision or application.

### SEC. 3.