| 1 | | - | Amended IN Senate February 02, 2022 Amended IN Senate June 25, 2021 Amended IN Assembly February 18, 2021 CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Assembly Bill No. 139Introduced by Committee on Budget (Assembly Members Ting (Chair), Arambula, Bennett, Bloom, Carrillo, Chiu, Cooper, Frazier, Friedman, Cristina Garcia, Jones-Sawyer, Lee, McCarty, Medina, Mullin, Nazarian, ODonnell, Ramos, Reyes, Luz Rivas, Blanca Rubio, Stone, Wicks, and Wood)January 08, 2021An act to amend Section 12419.3.1 of the Government Code, to amend Section 19265 of, and to amend and repeal Sections 17131.11 and 19554.1 of, the Revenue and Taxation Code, and to amend and repeal Section 8150 of, and to add and repeal Section 8150.2 of, the Welfare and Institutions Code, relating to economic relief, and making an appropriation therefor, to take effect immediately, bill related to the budget. An act to amend Section 361.2 of, and to add and repeal Section 13282.1 of, the Welfare and Institutions Code, relating to human services, and making an appropriation therefor, to take effect immediately, bill related to the budget.LEGISLATIVE COUNSEL'S DIGESTAB 139, as amended, Committee on Budget. Golden State Stimulus II: Golden State Stimulus. Human services.Existing law authorizes the removal of a child from the physical custody of the parent or guardian with whom the child resided at the time a dependency petition was initiated if the court finds by clear and convincing evidence that one of several circumstances is present. Existing law requires the court, when a child is ordered removed from their parent or guardian and the child is not placed with their noncustodial parent, to order the care, custody, control, and conduct of the child to be under the supervision of the social worker, who may place the child in specified placements, including, among others, the approved home of a relative.This bill would also authorize the social worker to place the child in the home of a relative in which the juvenile court has authorized placement, regardless of the status of any criminal record exemption or resource family approval, if the court has found that the placement does not pose a risk to the health and safety of the child.Existing law requires the State Department of Social Services to allocate federal funds appropriated for refugee social services programs to each eligible county, as defined, and authorizes the department, to the extent permitted by federal law, to contract with, or award grants to, a qualified nonprofit organization for the purpose of administering refugee social services programs within a county.This bill would, until December 31, 2022, also authorize the department, to the extent permitted by federal law and guidance, to use federal funds administered by the federal Office of Refugee Resettlement to award contracts and grants to private for-profit organizations to support refugee resettlement efforts within the State of California. The bill would require the department to prioritize funding for qualified nonprofit organizations and counties over funding for private for-profit organizations, if practicable, and would require the department to track and document the funding provided to each type of service provider and the purposes for use of this funding, and report this information to the appropriate fiscal and policy staff of the Legislature on August 1, 2022, and February 1, 2023. Existing law allocates and appropriates one-time funding to the State Department of Social Services to support family childcare providers through reimbursement rate supplements.This bill would appropriate $27,500,000 from the General Fund to the State Department of Social Services to cover administrative costs associated with providing those reimbursement rate supplements, as specified. The bill would also, upon approval of the Department of Finance, authorize moneys in the appropriated funds to be transferred to Item 5180-001-0001 of the Budget Act of 2021 to be available for administrative costs associated with providing reimbursement rate supplements for eligible childcare providers.This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.(1)Existing law authorizes various forms of relief for low-income Californians, including a Golden State Stimulus payment, certain tax benefits, and public assistance programs. Existing law also provides various forms of assistance to those Californians who have been impacted by the COVID-19 emergency. This bill would authorize the Controller to make one-time Golden State Stimulus II payments of specified amounts to qualified recipients, as defined. The bill would require the Controller to transfer a specified amount to the Golden State Stimulus Emergency Fund for the purpose of making these payments, and would continuously appropriate the funds to the Controller for that purpose. The bill would require the Controller to redeposit all payments that are returned to the fund, and would provide that any unused moneys remaining in the fund as of June 1, 2024, would be transferred to the General Fund.Existing law limits the collection and use of taxpayer information and provides that any unauthorized use of this information is punishable as a misdemeanor.This bill would require the Franchise Tax Board to provide tax return or return information necessary for the Controller to make rebate payments, and would make the information received by the Controller subject to limitation on the collection and use of that information. By expanding the scope of a crime, this bill would impose a state-mandated local program.The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.This bill would provide that no reimbursement is required by this act for a specified reason.(2)Existing law requires the Controller to state an account with persons that receive funds or property belonging to the state and fail to properly render account thereof to the state, and persons that fail to pay to the State Treasury any money belonging to the state. Existing law requires the Controller to offset delinquent accounts against personal income tax refunds.This bill would, until January 1, 2023, prohibit the Controller from offsetting delinquent accounts with the tax rebate payment authorized by this bill. (3)Existing law authorizes the Franchise Tax Board, as part of its administrative duties with respect to the collection of taxes, to seize assets of a delinquent taxpayer. Existing law authorizes the board to issue an order to specified financial institutions, persons, and entities, including an officer or department of the state, to withhold and remit liquid assets of a delinquent taxpayer in order to satisfy the tax obligations of that taxpayer. Existing law, until January 1, 2022, prohibits the Franchise Tax Board from issuing an order to withhold and remit any amounts from stimulus payments made pursuant to specified provisions of law.This bill would extend this prohibition to the payment authorized by this bill for liabilities owed by the eligible recipient pursuant to specified provisions. The bill would extend the operation of this provision to January 1, 2023.(4)The Personal Income Tax Law imposes a tax on individual taxpayers measured by the taxpayers taxable income for the taxable year, but, in modified conformity with federal income tax laws, allows various exclusions from gross income. Existing law requires any bill authorizing a new tax expenditure, as defined to include exclusions from income, to contain, among other things, specific goals, purposes, and objectives that the tax credit will achieve, detailed performance indicators, and data collection requirements.This bill would exclude the payment authorized by this bill from the gross income of qualified recipients for personal income tax purposes. The bill would also include additional information required for any bill authorizing a new tax expenditure. (5)Existing law authorizes the Controller to make a one-time Golden State Stimulus payment to each qualified recipient, as defined, of an applicable amount, as specified, in a form and manner determined by the Franchise Tax Board. That law defines qualified recipient, in part, as a specified individual who receives a tax credit pursuant to a specified provision of law by November 15, 2021. Existing law establishes the Golden State Stimulus Emergency Fund, a continuously appropriated fund, for the purposes of making these one-time payments.This bill would revise the definition of qualified recipient for purposes of the Golden State Stimulus payment to include a specified individual who receives a tax credit pursuant to specified provision of law on an individual tax return filed by February 15, 2022. By expanding the class of people eligible to receive a Golden State Stimulus Payment, this bill would make an appropriation. The bill would also require the Controller, with exceptions, to make the Golden State Stimulus payments by July 15, 2022. The bill would require the Controller to redeposit all Golden State Stimulus payments returned into the Golden State Stimulus Emergency Fund.(6)This bill would also make findings and declarations related to a gift of public funds.(7)The California Constitution generally prohibits the total annual appropriations subject to limitation of the state and each local government from exceeding the appropriations limit of the entity of government for the prior fiscal year, adjusted for the change in the cost of living and the change in population, and prescribes procedures for making adjustments to the appropriations limit. The California Constitution makes certain specified appropriations exempt from this total annual limit if certain requirements are satisfied, including appropriations approved by a 23 vote of the Legislature relating to an emergency declared by the Governor.This bill would provide that the appropriations made by the bill are appropriations relating to the state of emergency declared by the Governor on March 4, 2020, relating to the COVID-19 pandemic, and pursuant to the above-described constitutional provision are not subject to the annual appropriations limit set by the California Constitution when passed by a 23 vote of the Legislature.(8)This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.Digest Key Vote: TWO_THIRDSMAJORITY Appropriation: YES Fiscal Committee: YES Local Program: YESNO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 361.2 of the Welfare and Institutions Code is amended to read:361.2. (a) If a court orders removal of a child pursuant to Section 361, the court shall first determine whether there is a parent of the child, with whom the child was not residing at the time that the events or conditions arose that brought the child within the provisions of Section 300, who desires to assume custody of the child. If that parent requests custody, the court shall place the child with the parent unless it finds that placement with that parent would be detrimental to the safety, protection, or physical or emotional well-being of the child. The fact that the parent is enrolled in a certified substance abuse treatment facility that allows a dependent child to reside with their parent shall not be, for that reason alone, prima facie evidence that placement with that parent would be detrimental.(b) If the court places the child with that parent, the court may do any of the following:(1) Order that the parent become legal and physical custodian of the child. The court may also provide reasonable visitation by the noncustodial parent. The court shall then terminate its jurisdiction over the child. The custody order shall continue unless modified by a subsequent order of the superior court. The order of the juvenile court shall be filed in any domestic relation proceeding between the parents.(2) Order that the parent assume custody subject to the jurisdiction of the juvenile court and require that a home visit be conducted within three months. In determining whether to take the action described in this paragraph, the court shall consider any concerns that have been raised by the childs current caregiver regarding the parent. After the social worker conducts the home visit and files their report with the court, the court may then take the action described in paragraph (1), (3), or this paragraph. However, this paragraph does not imply that the court is required to take the action described in this paragraph as a prerequisite to the court taking the action described in either paragraph (1) or (3).(3) Order that the parent assume custody subject to the supervision of the juvenile court. In that case the court may order that reunification services be provided to the parent or guardian from whom the child is being removed, or the court may order that services be provided solely to the parent who is assuming physical custody in order to allow that parent to retain later custody without court supervision, or that services be provided to both parents, in which case the court shall determine, at review hearings held pursuant to Section 366, which parent, if either, shall have custody of the child.(c) The court shall make a finding, either in writing or on the record, of the basis for its determination under subdivisions (a) and (b).(d) Part 6 (commencing with Section 7950) of Division 12 of the Family Code shall apply to the placement of a child pursuant to paragraphs (1) and (2) of subdivision (e).(e) If the court orders removal pursuant to Section 361, the court shall order the care, custody, control, and conduct of the child to be under the supervision of the social worker who may place the child in any of the following:(1) The home of a noncustodial parent, as described in subdivision (a), regardless of the parents immigration status.(2) The approved home of a relative, or the home of a relative who has been assessed pursuant to Section 361.4 and is pending approval pursuant to Section 16519.5, regardless of the relatives immigration status.(3) The approved home of a nonrelative extended family member, as defined in Section 362.7, or the home of a nonrelative extended family member who has been assessed pursuant to Section 361.4 and is pending approval pursuant to Section 16519.5.(4) The approved home of a resource family, as defined in Section 16519.5, or a home that is pending approval pursuant to paragraph (1) of subdivision (e) of Section 16519.5.(5) A foster home considering first a foster home in which the child has been placed before an interruption in foster care, if that placement is in the best interest of the child and space is available.(6) If it is known or there is reason to know that the child is an Indian child, as defined by Section 224.1, a home or facility in accordance with the placement preferences contained in Section 361.31 and the federal Indian Child Welfare Act (25 U.S.C. Sec. 1901 et seq.).(7) A suitable licensed community care facility, except a youth homelessness prevention center licensed by the State Department of Social Services pursuant to Section 1502.35 of the Health and Safety Code.(8) With a foster family agency, as defined in subdivision (g) of Section 11400 and paragraph (4) of subdivision (a) of Section 1502 of the Health and Safety Code, to be placed in a suitable family home certified or approved by the agency, with prior approval of the county placing agency.(9) A community care facility licensed as a group home for children vendored by a regional center pursuant to Section 56004 of Title 17 of the California Code of Regulations or a short-term residential therapeutic program, as defined in subdivision (ad) of Section 11400 of this code and paragraph (18) of subdivision (a) of Section 1502 of the Health and Safety Code. A child of any age who is placed in a community care facility licensed as a group home for children vendored by a regional center or a short-term residential therapeutic program shall have a case plan that indicates that placement is for purposes of providing short-term, specialized, and intensive treatment for the child, the case plan specifies the need for, nature of, and anticipated duration of this treatment, pursuant to paragraph (2) of subdivision (d) of Section 16501.1, and the case plan includes transitioning the child to a less restrictive environment and the projected timeline by which the child will be transitioned to a less restrictive environment. Any placement longer than six months shall be documented consistent with paragraph (3) of subdivision (a) of Section 16501.1 and, unless subparagraph (A) or (B) applies to the child, shall be approved by the deputy director or director of the county child welfare department no less frequently than every six months.(A) A child under six years of age shall not be placed in a community care facility licensed as a group home for children vendored by a regional center or a short-term residential therapeutic program except under the following circumstances:(i) If the facility meets the applicable regulations adopted under Section 1530.8 of the Health and Safety Code and standards developed pursuant to Section 11467.1 of this code, and the deputy director or director of the county child welfare department has approved the case plan.(ii) The short-term, specialized, and intensive treatment period shall not exceed 120 days, unless the county has made progress toward or is actively working toward implementing the case plan that identifies the services or supports necessary to transition the child to a family setting, circumstances beyond the countys control have prevented the county from obtaining those services or supports within the timeline documented in the case plan, and the need for additional time pursuant to the case plan is documented by the caseworker and approved by a deputy director or director of the county child welfare department.(iii) To the extent that placements pursuant to this paragraph are extended beyond an initial 120 days, the requirements of clauses (i) and (ii) shall apply to each extension. In addition, the deputy director or director of the county child welfare department shall approve the continued placement no less frequently than every 60 days.(iv) In addition, if a case plan indicates that placement is for purposes of providing family reunification services, the facility shall offer family reunification services that meet the needs of the individual child and their family, permit parents, guardians, or Indian custodians to have reasonable access to their children 24 hours a day, encourage extensive parental involvement in meeting the daily needs of their children, and employ staff trained to provide family reunification services. In addition, one of the following conditions exists:(I) The childs parent, guardian, or Indian custodian is also under the jurisdiction of the court and resides in the facility.(II) The childs parent, guardian, or Indian custodian is participating in a treatment program affiliated with the facility and the childs placement in the facility facilitates the coordination and provision of reunification services.(III) Placement in the facility is the only alternative that permits the parent, guardian, or Indian custodian to have daily 24-hour access to the child in accordance with the case plan, to participate fully in meeting all of the daily needs of the child, including feeding and personal hygiene, and to have access to necessary reunification services.(B) A child who is 6 to 12 years of age, inclusive, may be placed in a community care facility licensed as a group home for children vendored by a regional center or a short-term residential therapeutic program under the following conditions:(i) The deputy director of the county welfare department shall approve the case prior to initial placement.(ii) The short-term, specialized, and intensive treatment period shall not exceed six months, unless the county has made progress or is actively working toward implementing the case plan that identifies the services or supports necessary to transition the child to a family setting, circumstances beyond the countys control have prevented the county from obtaining those services or supports within the timeline documented in the case plan, and the need for additional time pursuant to the case plan is documented by the caseworker and approved by a deputy director or director of the county child welfare department.(iii) To the extent that placements pursuant to this paragraph are extended beyond an initial six months, the requirements of this subparagraph shall apply to each extension. In addition, the deputy director or director of the county child welfare department shall approve the continued placement no less frequently than every 60 days.(10) Any child placed in a short-term residential therapeutic program shall be either of the following:(A) A child who has been assessed as meeting one of the placement requirements set forth in subdivisions (b) and (h) of Section 11462.01.(B) A child under six years of age who is placed with their minor parent or for the purpose of reunification pursuant to clause (iv) of subparagraph (A) of paragraph (9).(11) The home of a relative in which the juvenile court has authorized placement, regardless of the status of any criminal record exemption or resource family approval, if the court has found that the placement does not pose a risk to the health and safety of the child.(11)(12) This subdivision does not allow a social worker to place any dependent child outside the United States, except as specified in subdivision (f).(f) (1) A child under the supervision of a social worker pursuant to subdivision (e) shall not be placed outside the United States prior to a judicial finding that the placement is in the best interest of the child, except as required by federal law or treaty.(2) The party or agency requesting placement of the child outside the United States shall carry the burden of proof and shall show, by clear and convincing evidence, that placement outside the United States is in the best interest of the child.(3) In determining the best interest of the child, the court shall consider, but not be limited to, all of the following factors:(A) Placement with a relative.(B) Placement of siblings in the same home.(C) Amount and nature of any contact between the child and the potential guardian or caretaker.(D) Physical and medical needs of the dependent child.(E) Psychological and emotional needs of the dependent child.(F) Social, cultural, and educational needs of the dependent child.(G) Specific desires of any dependent child who is 12 years of age or older.(4) If the court finds that a placement outside the United States is, by clear and convincing evidence, in the best interest of the child, the court may issue an order authorizing the social worker to make a placement outside the United States. A child subject to this subdivision shall not leave the United States prior to the issuance of the order described in this paragraph.(5) For purposes of this subdivision, outside the United States shall not include the lands of any federally recognized American Indian tribe or Alaskan Natives.(6) This subdivision shall not apply to the placement of a dependent child with a parent pursuant to subdivision (a).(g) (1) If the child is taken from the physical custody of the childs parent, guardian, or Indian custodian and unless the child is placed with relatives, the child shall be placed in foster care in the county of residence of the childs parent, guardian, or Indian custodian in order to facilitate reunification of the family.(2) If there are no appropriate placements available in the parents, guardians, or Indian custodians county of residence, a placement may be made in an appropriate place in another county, preferably a county located adjacent to the parents, guardians, or Indian custodians community of residence.(3) This section does not require multiple disruptions of the childs placement corresponding to frequent changes of residence by the parent, guardian, or Indian custodian. In determining whether the child should be moved, the social worker shall take into consideration the potential harmful effects of disrupting the placement of the child and the parents, guardians, or Indian custodians reason for the move.(4) If it has been determined that it is necessary for a child to be placed in a county other than the childs parents, guardians, or Indian custodians county of residence, the specific reason the out-of-county placement is necessary shall be documented in the childs case plan. If the reason the out-of-county placement is necessary is the lack of resources in the sending county to meet the specific needs of the child, those specific resource needs shall be documented in the case plan.(5) If it has been determined that a child is to be placed out of county either in a group home for children vendored by a regional center or a short-term residential therapeutic program, or with a foster family agency for subsequent placement in a certified foster family home, and the sending county is to maintain responsibility for supervision and visitation of the child, the sending county shall develop a plan of supervision and visitation that specifies the supervision and visitation activities to be performed and specifies that the sending county is responsible for performing those activities. In addition to the plan of supervision and visitation, the sending county shall document information regarding any known or suspected dangerous behavior of the child that indicates the child may pose a safety concern in the receiving county. Upon implementation of the Child Welfare Services Case Management System, the plan of supervision and visitation, as well as information regarding any known or suspected dangerous behavior of the child, shall be made available to the receiving county upon placement of the child in the receiving county. If placement occurs on a weekend or holiday, the information shall be made available to the receiving county on or before the end of the next business day.(6) If it has been determined that a child is to be placed out of county and the sending county plans that the receiving county shall be responsible for the supervision and visitation of the child, the sending county shall develop a formal agreement between the sending and receiving counties. The formal agreement shall specify the supervision and visitation to be provided the child, and shall specify that the receiving county is responsible for providing the supervision and visitation. The formal agreement shall be approved and signed by the sending and receiving counties prior to placement of the child in the receiving county. In addition, upon completion of the case plan, the sending county shall provide a copy of the completed case plan to the receiving county. The case plan shall include information regarding any known or suspected dangerous behavior of the child that indicates the child may pose a safety concern to the receiving county.(h) (1) Subject to paragraph (2), if the social worker must change the placement of the child and is unable to find a suitable placement within the county and must place the child outside the county, the placement shall not be made until the social worker has served written notice on the parent, guardian, Indian custodian, the childs tribe, the childs attorney, and, if the child is 10 years of age or older, on the child, at least 14 days prior to the placement, unless the childs health or well-being is endangered by delaying the action or would be endangered if prior notice were given. The notice shall state the reasons that require placement outside the county. The child or parent, guardian, Indian custodian, or the childs tribe may object to the placement not later than seven days after receipt of the notice and, upon objection, the court shall hold a hearing not later than five days after the objection and prior to the placement. The court shall order out-of-county placement if it finds that the childs particular needs require placement outside the county.(2) (A) The notice required prior to placement, as described in paragraph (1), may be waived if the child and family team has determined that the identified placement is in the best interest of the child, no member of the child and family team objects to the placement, and the childs attorney has been informed of the intended placement and has no objection, and, if applicable, the Indian custodian or childs tribe has been informed of the intended placement and has no objection.(B) If the child is transitioning from a temporary shelter care facility, as described in Section 11462.022, and all of the circumstances set forth in subparagraph (A) do not exist, the county shall provide oral notice to the childs parents, guardian, Indian custodian, the childs tribe, the childs attorney, and, if the child is 10 years of age or older, to the child no later than one business day after the determination that out-of-county placement is necessary and the circumstances in subparagraph (A) do not exist. The oral notice shall state the reasons that require placement outside the county and shall be immediately followed by written notice stating the reasons. The child, parent, guardian, Indian custodian, or tribe may object to the placement not later than seven days after oral notice is provided and, upon objection, the court shall hold a hearing not later than two judicial days after the objection is made. The court may authorize that the child remain in the temporary shelter care facility pending the outcome of the hearing. The court shall order out-of-county placement if it finds that the childs particular needs require placement outside the county. This subparagraph does not preclude placement of the child without prior notice if the childs health or well-being is endangered by delaying the action or would be endangered if prior notice were given.(i) If the court has ordered removal of the child from the physical custody of the childs parents pursuant to Section 361, the court shall consider whether the family ties and best interest of the child will be served by granting visitation rights to the childs grandparents. The court shall clearly specify those rights to the social worker.(j) If the court has ordered removal of the child from the physical custody of the childs parents pursuant to Section 361, the court shall consider whether there are any siblings under the courts jurisdiction, or any nondependent siblings in the physical custody of a parent subject to the courts jurisdiction, the nature of the relationship between the child and their siblings, the appropriateness of developing or maintaining the sibling relationships pursuant to Section 16002, and the impact of the sibling relationships on the childs placement and planning for legal permanence.(k) (1) An agency shall ensure placement of a child in a home that, to the fullest extent possible, best meets the day-to-day needs of the child. A home that best meets the day-to-day needs of the child shall satisfy all of the following criteria:(A) The childs caregiver is able to meet the day-to-day health, safety, and well-being needs of the child.(B) The childs caregiver is permitted to maintain the least restrictive family setting that promotes normal childhood experiences and that serves the day-to-day needs of the child.(C) The child is permitted to engage in reasonable, age-appropriate day-to-day activities that promote normal childhood experiences for the foster child.(2) The foster childs caregiver shall use a reasonable and prudent parent standard, as defined in paragraph (2) of subdivision (a) of Section 362.04, to determine day-to-day activities that are age appropriate to meet the needs of the child. This section does not permit a childs caregiver to permit the child to engage in day-to-day activities that carry an unreasonable risk of harm, or subject the child to abuse or neglect.SEC. 2. Section 13282.1 is added to the Welfare and Institutions Code, to read:13282.1. (a) Notwithstanding any other provision of this chapter and until December 31, 2022, the department may, to the extent permitted by federal law and guidance, use federal funds administered by the federal Office of Refugee Resettlement to award contracts and grants to private for-profit organizations to support refugee resettlement efforts within the State of California. The department shall prioritize funding for qualified nonprofit organizations and counties over funding for private for-profit organizations, if practicable.(b) The department shall track and document the funding provided to each type of service provider and the purposes for use of this funding, and report this information to the appropriate fiscal and policy staff of the Legislature on August 1, 2022, and February 1, 2023.(c) (1) Contracts or grants awarded pursuant to this section shall be exempt from the personal services contracting requirements of Article 4 (commencing with Section 19130) of Chapter 5 of Part 2 of Division 5 of Title 2 of the Government Code.(2) Contracts or grants awarded pursuant to this chapter shall be exempt from the Public Contract Code and the State Contracting Manual, and shall not be subject to the approval of the Department of General Services.(d) This section shall become inoperative on February 28, 2023, and, as of January 1, 2024, is repealed.SEC. 3. (a) Twenty-seven million five hundred thousand dollars ($27,500,000) is hereby appropriated from the General Fund to the State Department of Social Services, in accordance with a side letter to the current memorandum of understanding effective July 26, 2021, to June 30, 2023, inclusive, between Child Care Providers United - California and the State of California, to cover administrative costs associated with providing reimbursement rate supplements to family childcare providers pursuant to subdivision (c) of Section 264 of Chapter 116 of the Statutes of 2021.(b) The funds appropriated in subdivision (a) shall be available for encumbrance or expenditure until June 30, 2023.(c) Upon approval of the Department of Finance, moneys appropriated in subdivision (a) may be transferred to Item 5180-001-0001 of the Budget Act of 2021 to be available for administrative costs associated with providing reimbursement rate supplements for eligible childcare providers. The Department of Finance shall notify the Joint Legislative Budget Committee of the determined methodology of this funding.(d) The State Department of Social Services may designate another agency or agencies to distribute the moneys appropriated in subdivision (a) to childcare providers.(e) Contracts or grants awarded pursuant to this section shall be exempt from the personal services contracting requirements of Article 4 (commencing with Section 19130) of Chapter 5 of Part 2 of Division 5 of Title 2 of the Government Code. Contracts or grants awarded pursuant to this section shall be exempt from the Public Contract Code and the State Contracting Manual, and shall not be subject to the approval of the Department of General Services.SEC. 4. This act is a bill providing for appropriations related to the Budget Bill within the meaning of subdivision (e) of Section 12 of Article IV of the California Constitution, has been identified as related to the budget in the Budget Bill, and shall take effect immediately. |
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| 1 | + | Amended IN Senate June 25, 2021 Amended IN Assembly February 18, 2021 CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Assembly Bill No. 139Introduced by Committee on Budget (Assembly Members Ting (Chair), Arambula, Bennett, Bloom, Carrillo, Chiu, Cooper, Frazier, Friedman, Cristina Garcia, Jones-Sawyer, Lee, McCarty, Medina, Mullin, Nazarian, ODonnell, Ramos, Reyes, Luz Rivas, Blanca Rubio, Stone, and Wood)January 08, 2021An act relating to the Budget Act of 2021. An act to amend Section 12419.3.1 of the Government Code, to amend Section 19265 of, and to amend and repeal Sections 17131.11 and 19554.1 of, the Revenue and Taxation Code, and to amend and repeal Section 8150 of, and to add and repeal Section 8150.2 of, the Welfare and Institutions Code, relating to economic relief, and making an appropriation therefor, to take effect immediately, bill related to the budget.LEGISLATIVE COUNSEL'S DIGESTAB 139, as amended, Committee on Budget. Budget Act of 2021. Golden State Stimulus II: Golden State Stimulus.(1) Existing law authorizes various forms of relief for low-income Californians, including a Golden State Stimulus payment, certain tax benefits, and public assistance programs. Existing law also provides various forms of assistance to those Californians who have been impacted by the COVID-19 emergency. This bill would authorize the Controller to make one-time Golden State Stimulus II payments of specified amounts to qualified recipients, as defined. The bill would require the Controller to transfer a specified amount to the Golden State Stimulus Emergency Fund for the purpose of making these payments, and would continuously appropriate the funds to the Controller for that purpose. The bill would require the Controller to redeposit all payments that are returned to the fund, and would provide that any unused moneys remaining in the fund as of June 1, 2024, would be transferred to the General Fund.Existing law limits the collection and use of taxpayer information and provides that any unauthorized use of this information is punishable as a misdemeanor.This bill would require the Franchise Tax Board to provide tax return or return information necessary for the Controller to make rebate payments, and would make the information received by the Controller subject to limitation on the collection and use of that information. By expanding the scope of a crime, this bill would impose a state-mandated local program.The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.This bill would provide that no reimbursement is required by this act for a specified reason.(2) Existing law requires the Controller to state an account with persons that receive funds or property belonging to the state and fail to properly render account thereof to the state, and persons that fail to pay to the State Treasury any money belonging to the state. Existing law requires the Controller to offset delinquent accounts against personal income tax refunds.This bill would, until January 1, 2023, prohibit the Controller from offsetting delinquent accounts with the tax rebate payment authorized by this bill. (3) Existing law authorizes the Franchise Tax Board, as part of its administrative duties with respect to the collection of taxes, to seize assets of a delinquent taxpayer. Existing law authorizes the board to issue an order to specified financial institutions, persons, and entities, including an officer or department of the state, to withhold and remit liquid assets of a delinquent taxpayer in order to satisfy the tax obligations of that taxpayer. Existing law, until January 1, 2022, prohibits the Franchise Tax Board from issuing an order to withhold and remit any amounts from stimulus payments made pursuant to specified provisions of law.This bill would extend this prohibition to the payment authorized by this bill for liabilities owed by the eligible recipient pursuant to specified provisions. The bill would extend the operation of this provision to January 1, 2023.(4) The Personal Income Tax Law imposes a tax on individual taxpayers measured by the taxpayers taxable income for the taxable year, but, in modified conformity with federal income tax laws, allows various exclusions from gross income. Existing law requires any bill authorizing a new tax expenditure, as defined to include exclusions from income, to contain, among other things, specific goals, purposes, and objectives that the tax credit will achieve, detailed performance indicators, and data collection requirements.This bill would exclude the payment authorized by this bill from the gross income of qualified recipients for personal income tax purposes. The bill would also include additional information required for any bill authorizing a new tax expenditure. (5) Existing law authorizes the Controller to make a one-time Golden State Stimulus payment to each qualified recipient, as defined, of an applicable amount, as specified, in a form and manner determined by the Franchise Tax Board. That law defines qualified recipient, in part, as a specified individual who receives a tax credit pursuant to a specified provision of law by November 15, 2021. Existing law establishes the Golden State Stimulus Emergency Fund, a continuously appropriated fund, for the purposes of making these one-time payments.This bill would revise the definition of qualified recipient for purposes of the Golden State Stimulus payment to include a specified individual who receives a tax credit pursuant to specified provision of law on an individual tax return filed by February 15, 2022. By expanding the class of people eligible to receive a Golden State Stimulus Payment, this bill would make an appropriation. The bill would also require the Controller, with exceptions, to make the Golden State Stimulus payments by July 15, 2022. The bill would require the Controller to redeposit all Golden State Stimulus payments returned into the Golden State Stimulus Emergency Fund.(6) This bill would also make findings and declarations related to a gift of public funds.(7) The California Constitution generally prohibits the total annual appropriations subject to limitation of the state and each local government from exceeding the appropriations limit of the entity of government for the prior fiscal year, adjusted for the change in the cost of living and the change in population, and prescribes procedures for making adjustments to the appropriations limit. The California Constitution makes certain specified appropriations exempt from this total annual limit if certain requirements are satisfied, including appropriations approved by a 2/3 vote of the Legislature relating to an emergency declared by the Governor.This bill would provide that the appropriations made by the bill are appropriations relating to the state of emergency declared by the Governor on March 4, 2020, relating to the COVID-19 pandemic, and pursuant to the above-described constitutional provision are not subject to the annual appropriations limit set by the California Constitution when passed by a 2/3 vote of the Legislature.(8) This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.This bill would express the intent of the Legislature to enact statutory changes, relating to the Budget Act of 2021.Digest Key Vote: MAJORITY2/3 Appropriation: NOYES Fiscal Committee: NOYES Local Program: NOYES Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 12419.3.1 of the Government Code is amended to read:12419.3.1. (a) Notwithstanding any other provision of this article, the Controller shall not offset delinquent accounts against the payment authorized pursuant to Section 8150 or 8150.2 of the Welfare and Institutions Code.(b) This section shall remain in effect only until January 1, 2022, 2023, and as of that date is repealed.SEC. 2. Section 17131.11 of the Revenue and Taxation Code is amended to read:17131.11. (a) Gross income does not include any payments received by an individual pursuant to Section 8150 8150, 8150.2, or 8151 of the Welfare and Institutions Code.(b) This section shall remain in effect only until January 1, 2025, and as of that date is repealed.SEC. 3. Section 19265 of the Revenue and Taxation Code is amended to read:19265. (a) Notwithstanding Section 18670 or 18671, payments authorized pursuant to Section 8150 or 8150.2 of the Welfare and Institutions Code shall not be subject to withholding or levy for liabilities due under Section 10878, Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part.(b) This section shall remain in effect only until January 1, 2022, 2023, and as of that date is repealed.SEC. 4. Section 19554.1 of the Revenue and Taxation Code is amended to read:19554.1. (a) Notwithstanding Section 19542, subject to the limitations of this section and federal law, the Franchise Tax Board may provide to the Controller return or return information, including identifying information and other information necessary for the Controller to make payments to qualified recipients pursuant to Section 8150 or 8150.2 of the Welfare and Institutions Code.(b) (1) The information provided to the Controller under this section is subject to Section 19542.(2) The Controller and any officer, employee, or agent, or former officer, employee, or agent, of the Controller shall not disclose or use any information obtained from the Franchise Tax Board pursuant to this section except for the purpose of making payments pursuant to Section 8150 or 8150.2 of the Welfare and Institutions Code.(c) This section shall remain in effect only until January 1, 2025, and as of that date is repealed.SEC. 5. Section 8150 of the Welfare and Institutions Code is amended to read:8150. (a) The Controller shall make a one-time Golden State Stimulus tax refund payment in the applicable amount to each qualified recipient. A qualified recipient shall not receive more than one payment of the applicable amount. The payments may be made in the form and manner determined by the Franchise Tax Board.(b) For purposes of this section, the following definitions shall apply:(1) Applicable amount means the following:(A) In the case of a qualified recipient who meets the criteria of only one of clause (i) or clause (ii) of subparagraph (A) of paragraph (3), six hundred dollars ($600).(B) In the case of a qualified recipient who meets the criteria of both clause (i) and clause (ii) of subparagraph (A) of paragraph (3), one thousand two hundred dollars ($1,200).(2) Resident shall have the same meaning as that term is defined in Section 17014 of the Revenue and Taxation Code.(3) (A) Qualified recipient means either of the following:(i) An eligible individual as determined under Section 17052 of the Revenue and Taxation Code who filed a California individual income tax return for the taxable year beginning on or after January 1, 2020, and before January 1, 2021, who has been allowed a tax credit pursuant to Section 17052 of the Revenue and Taxation Code for that taxable year on a return filed by November October 15, 2021, and is a California resident on the date the Controller issues the payment pursuant to subdivision (a).(ii) An individual who would otherwise be an eligible individual pursuant to subparagraphs (A), except for subclause (II) of clause (ii), and (B) of paragraph (1) of subsection (c) of Section 32 of the Internal Revenue Code, as modified by paragraph (1) of subdivision (c) of Section 17052 of the Revenue and Taxation Code and who satisfies all of the following:(I) Filed a California individual income tax return on or before October 15, 2021, except as provided in subparagraph (B), for the taxable year beginning on or after January 1, 2020, and before January 1, 2021.(II) Included on the return described in subclause (I) either their federal individual taxpayer identification number, or, if married, the federal individual taxpayer identification number of their spouse.(III) Reported on the return described in subclause (I), California adjusted gross income of seventy-five thousand dollars ($75,000) or less.(IV) Is a California resident, as defined by Section 17014 of the Revenue and Taxation Code, on the date the Controller issues the payment pursuant to subdivision (a).(B) In the case of an individual who included either their federal individual taxpayer identification number or, if married, the federal individual taxpayer identification number of their spouse, on their California individual income tax return for the taxable year beginning on or after January 1, 2020, and before January 1, 2021, and who meets all of the other requirements of a qualified recipient, both of the following shall apply if the individual or their spouse applied for, but did not receive, a federal individual taxpayer identification number on or before October 15, 2021:(i) The individual is a qualified recipient for purposes of this section if the tax return described in this subparagraph was filed on or before February 15, 2022.(ii) Sections 19131 and 19132 of the Revenue and Taxation Code shall not apply to the tax return described in this subparagraph.(B)(C) Notwithstanding subparagraph (A), a qualified recipient shall not include an individual that satisfies all of the following:(i) Is an eligible individual without a qualifying child as determined under Section 17052. 17052 of the Revenue and Taxation Code.(ii) Files their California individual income tax return using the single filing status for the taxable year described in subparagraph (A).(iii) Satisfies either of the following:(I) Is deceased on the date the Controller would issue the payment authorized under subdivision (a), but for the individuals death.(II) Is incarcerated, other than incarceration pending the disposition of charges, in a jail, prison, or similar penal institution or correctional facility on the date the Controller would issue the payment authorized under subdivision (a), but for the incarceration.(c) In the case of a qualified recipient that files a joint return with their spouse pursuant to Part 10.2 (commencing with Section 18401) of Division 2 of the Revenue and Taxation Code for a taxable year described in subparagraph (A) of paragraph (3) of subdivision (b), the qualified recipient and their spouse shall be considered one qualified recipient for purposes of this section, and shall receive only one payment of the applicable amount.(d) The payment authorized by this section shall not be a refund or overpayment of income taxes under Chapter 6 (commencing with Section 19301) of Part 10.2 of Division 2 of the Revenue and Taxation Code of any liability imposed under Part 10 (commencing with Section 17001) of Division 2 of the Revenue and Taxation Code.(e) The Franchise Tax Board shall provide return or return information of the qualified recipients to the Controller as authorized under Section 19554.1 of the Revenue and Taxation Code to allow the Controller to make payments authorized pursuant to this section.(f) (1) There is hereby created in the State Treasury the Golden State Stimulus Emergency Fund. Notwithstanding Section 13340 of the Government Code, an amount necessary for the Controller to make the required payments required under subdivision (a) is hereby continuously appropriated, without regard to fiscal year, from the Golden State Stimulus Emergency Fund to the Controller for the purpose of making the Golden State Stimulus tax refund payments to help low-income Californians.(2) The Controller shall transfer to the Golden State Stimulus Emergency Fund an amount not in excess of the amount appropriated under paragraph (1).(3) (A) The Controller shall issue the required payments no later than July 15, 2022.(B) Notwithstanding subparagraph (A), the Controller may reissue stale, dated, or replacement warrants for the payments pursuant to subparagraph (B) of paragraph (2) of subdivision (b) of Section 905.2 of the Government Code after July 15, 2022.(4) All refunds returned shall be redeposited by the Controller in the Golden State Stimulus Emergency Fund. (3)(5) Any unused money remaining in the Golden State Stimulus Emergency Fund shall be transferred to the General Fund by June 1, 2024.(g) Notwithstanding any other law, the payment authorized pursuant to this section shall be treated in the same manner as the federal earned income refund for the purpose of determining eligibility to receive benefits under Division 9 (commencing with Section 10000) of the Welfare and Institutions Code, excluding benefits under Chapter 7 (commencing with Section 14000) of Part 3 of Division 9 of the Welfare and Institutions Code, or amounts of those benefits.(h) Notwithstanding any other law, the payment authorized pursuant to this section shall not be taken into account as income, and shall not be taken into account as resources for a period of 12 months from receipt, for purposes of determining the eligibility of such individual, or any other individual, for benefits or assistance or the amount or extent of benefits or assistance under any state or local program not covered in subdivision (g). With respect to a state or local program, this subdivision shall only be implemented to the extent that it does not conflict with federal law relating to that program, and that any required federal approval or waiver is first obtained for that program.(i) The Legislature finds and declares that, to the extent they are otherwise a qualified recipient pursuant to paragraph (3) of subdivision (b), undocumented persons are eligible for the payment authorized by this section within the meaning of subsection (d) of Section 1621 of Title 8 of the United States Code.(j) This section shall remain in effect until January 1, 2025, and as of that date is repealed.SEC. 6. Section 8150.2 is added to the Welfare and Institutions Code, to read:8150.2. (a) The Controller shall make a one-time Golden State Stimulus II tax refund payment to each qualified recipient in an amount determined pursuant to subdivision (c), but not to exceed one thousand one hundred dollars ($1,100). A qualified recipient shall not receive more than one payment of the applicable amount. The payment may be made in the form and manner determined by the Franchise Tax Board.(b) (1) For purposes of this section, qualified recipient means an individual who meets all of the following criteria:(A) Is an individual who filed a California individual income tax return on or before October 15, 2021, except as provided in paragraph (2), for the taxable year beginning on or after January 1, 2020, and before January 1, 2021.(B) Is a California resident, as defined by Section 17014 of the Revenue and Taxation Code, for more than one-half of the taxable year beginning on or after January 1, 2020, and before January 1, 2021, and on the date the Controller issues the rebate pursuant to subdivision (a).(C) Cannot be claimed as a dependent by another taxpayer.(D) Had California adjusted gross income of one dollar ($1) or more, but not more than seventy-five thousand dollars ($75,000), or not more than thirty-seven thousand five hundred dollars ($37,500) in the case of a married individual filing separately, as reported on the return described in subparagraph (A).(E) Had wages subject to withholding under Division 6 (commencing with Section 13000) of the Unemployment Insurance Code of seventy-five thousand dollars ($75,000) or less, or thirty-seven thousand five hundred dollars ($37,500) or less in the case of a married individual filing separately, as reported on the return described in subparagraph (A).(2) In the case of an individual who included either their federal individual taxpayer identification number or, if married, the federal individual taxpayer identification number of their spouse, on their California individual income tax return for the taxable year beginning on or after January 1, 2020, and before January 1, 2021, and who meets all of the other requirements of a qualified recipient, both of the following shall apply if the individual or their spouse applied for, but did not receive, a federal individual taxpayer identification number on or before October 15, 2021:(A) The individual is a qualified recipient for purposes of this section if the tax return described in this paragraph was filed on or before February 15, 2022.(B) Sections 19131 and 19132 of the Revenue and Taxation Code shall not apply to the return described in this paragraph.(3) A qualified recipient shall not include an individual who satisfies all of the following:(A) Is an individual without a dependent.(B) Files or filed their California individual income tax return using the single filing status for the taxable year described in subparagraph (A) of paragraph (1).(C) Is either of the following:(i) Deceased on the date the Controller would issue the payment authorized under subdivision (a), but for the individuals death.(ii) Incarcerated, other than incarcerated pending the disposition of charges, in a jail, prison, or similar penal institution or correctional facility on the date the Controller would issue the payment authorized under subdivision (a), but for the individuals incarceration.(c) The payment for a qualified recipient shall be in an amount as follows:(1) Five hundred dollars ($500), or two hundred fifty dollars ($250) in the case of a married individual filing separately, if the qualified recipient met the requirements under Section 8150, the qualified recipient filed the return described in subparagraph (A) of paragraph (1) of subdivision (b) using their social security number, and, if married, the social security number of their spouse, and the qualified recipient claimed a credit for one or more dependents under paragraph (1) of subdivision (d) of Section 17054 of the Revenue and Taxation Code on that return.(2) Six hundred dollars ($600), or three hundred dollars ($300) in the case of a married individual filing separately, if the qualified recipient did not meet the requirements under Section 8150, and the qualified recipient did not claim a credit for one or more dependents under paragraph (1) of subdivision (d) of Section 17054 of the Revenue and Taxation Code on the return described in subparagraph (A) of paragraph (1) of subdivision (b).(3) One thousand dollars ($1,000), or five hundred dollars ($500) in the case of a married individual filing separately, if the qualified recipient met the requirements under Section 8150, the qualified recipient filed the return described in subparagraph (A) of paragraph (1) of subdivision (b) with either their federal individual taxpayer identification number, or, if married, the federal individual taxpayer identification number of their spouse, and the qualified recipient claimed a credit for one or more dependents under paragraph (1) of subdivision (d) of Section 17054 of the Revenue and Taxation Code on that return.(4) One thousand one hundred dollars ($1,100), or five hundred fifty dollars ($550) in the case of a married individual filing separately, if the qualified recipient did not meet the requirements under Section 8150 and the qualified recipient claimed a credit for one or more dependents under paragraph (1) of subdivision (d) of Section 17054 of the Revenue and Taxation Code on the return described in subparagraph (A) of paragraph (1) of subdivision (b).(d) The payment authorized by this section shall not be a refund or overpayment of income taxes under Chapter 6 (commencing with Section 19301) of Part 10.2 of Division 2 of the Revenue and Taxation Code of any liability imposed under Part 10 (commencing with Section 17001) of Division 2 of the Revenue and Taxation Code.(e) In the case of a qualified recipient who files a joint return with their spouse pursuant to Part 10.2 (commencing with Section 18401) of the Revenue and Taxation Code for a taxable year described in subparagraph (A) of paragraph (1) of subdivision (b), the qualified recipient and their spouse shall be considered one qualified recipient for purposes of this section, and shall receive only one payment of the applicable amount.(f) (1) The Franchise Tax Board shall provide return or return information of the qualified recipients to the Controller as authorized under Section 19554.1 of the Revenue and Taxation Code to allow the Controller to make payments authorized pursuant to this section.(2) The Franchise Tax Board shall inform the Controller of the payment amount for each qualified recipient.(g) (1) Notwithstanding Section 13340 of the Government Code, an amount necessary for the Controller to make the payments required under subdivision (a) is hereby continuously appropriated, without regard to fiscal year, from the Golden State Stimulus Emergency Fund to the Controller for the purpose of making the Golden State Stimulus II tax refund payments to help low- and middle-income Californians impacted by the COVID-19 emergency.(2) The Controller shall transfer to the Golden State Stimulus Emergency Fund an amount not in excess of the amount appropriated under paragraph (1).(3) (A) The Controller shall issue the required payments no later than July 15, 2022.(B) Notwithstanding subparagraph (A), the Controller may reissue stale, dated, or replacement warrants for the Golden State Stimulus II tax refund payments pursuant to subparagraph (B) of paragraph (2) of subdivision (b) of Section 905.2 of the Government Code after July 15, 2022.(4) All payments which are returned shall be redeposited by the Controller in the Golden State Stimulus Emergency Fund.(5) Any unused money remaining in the Golden State Stimulus Emergency Fund shall be transferred to the General Fund by June 1, 2024.(h) Notwithstanding any other law, the payment authorized pursuant to this section shall be treated in the same manner as the federal earned income refund for the purpose of determining eligibility to receive benefits under Division 9 (commencing with Section 10000), excluding benefits under Chapter 7 (commencing with Section 14000) of Part 3 of Division 9, or amounts of those benefits.(i) Notwithstanding any other law, the payment authorized pursuant to this section shall not be taken into account as income, and shall not be taken into account as resources for a period of 12 months from receipt, for purposes of determining the eligibility of such individual, or any other individual, for benefits or assistance or the amount or extent of benefits or assistance under any state or local program not covered in subdivision (h). With respect to a state or local program, this subdivision shall only be implemented to the extent that it does not conflict with federal law relating to that program, and that any required federal approval or waiver is first obtained for that program.(j) The Legislature finds and declares that, to the extent that an individual is otherwise a qualified recipient pursuant to this section, an undocumented person, within the meaning of subsection (d) of Section 1621 of Title 8 of the United States Code, is eligible for the payment authorized by this section.(k) This section shall remain in effect only until January 1, 2025, and on that date is repealed.SEC. 7. Section 8152 of the Welfare and Institutions Code is amended to read:8152. (a) (1) A Golden State Stimulus payment made by the Controller pursuant to Section 8150, 8150 or 8150.2, a Golden State Grant payment made by the State Department of Social Services or contracted entities pursuant to Section 8151, and a payment made pursuant to Section 12201.7 shall be automatically exempt from a garnishment order.(2) This subdivision does not apply to a garnishment order in connection with an action for, or a judgment awarding, child support, spousal support, family support, or a criminal restitution payable to victims.(b) Notwithstanding any other law, a financial institution receiving directly from the state the payments described in subdivision (a) shall exempt those payments from any garnishment order if the payment is marked by the state as a Golden State Stimulus payment payment, Golden State Stimulus II payment, or Golden State Grant payment or includes some other industry-standard unique identifier that is reasonably sufficient to allow the financial institution to identify the funds as a Golden State Stimulus payment payment, Golden State Stimulus II payment, or Golden State Grant payment.(c) (1) In exempting a Golden State Stimulus payment payment, a Golden State Stimulus II payment, or Golden State Grant payment from a garnishment order, a financial institution shall identify an exempt deposit using a lookback period during an account review.(2) The financial institution shall perform a one-time account review consistent with the requirements described in subsection (a) of Section 212.5 of Title 31 of the Code of Federal Regulations.(d) A financial institution that attempts in good faith to comply with this section shall not be subject to liability or regulatory action under a federal or state law, regulation, court or other order, or regulatory interpretation for actions concerning applicable payments.(e) As used in this section:(1) Account review means the process of examining deposits in an account to determine if a benefit agency has deposited a benefit payment into the account during the lookback period.(2) Garnishment order means a writ, order, notice, summons, judgment, levy, or similar written instruction issued by a court, a state or state agency, or a municipality or municipal corporation, including an order to freeze the assets in an account, to effect a garnishment against a debtor.(3) Lookback period means the two-month period that begins on the date preceding the date of account review and ends on the corresponding date of the month two months earlier or on the last date of the month two months earlier if the corresponding date does not exist.SEC. 8. For purposes of complying with Section 41 of the Revenue and Taxation Code, the Legislature finds and declares the following:(a) The purpose of the tax expenditure allowed by the amendment made to Section 17131.11 of the Revenue and Taxation Code by this act is to provide financial relief for low- and middle-income Californians who may have been adversely impacted by the economic disruptions resulting from the COVID-19 emergency.(b) In order to provide information on this tax expenditure, the Franchise Tax Board shall, in consultation with the Controller, prepare a written report that shall include the number of qualified recipients issued a payment pursuant to Section 8150.2 of the Welfare and Institutions Code. Notwithstanding Section 19542 of the Revenue and Taxation Code, the Franchise Tax Board shall provide the written report to the Legislature by December 1, 2022, in compliance with Section 9795 of the Government Code.SEC. 9. The COVID-19 emergency has had a significant and disproportionate negative impact on the financial health of many low- and middle-income Californians. Furthermore, the COVID-19 emergency has caused many low- and middle-income families to face the loss of jobs, loss of income, increased costs, and increased risks to their personal health and safety. The Legislature hereby finds and declares that the payments authorized by Section 8150.2 of the Welfare and Institutions Code serve the public purpose of providing financial relief for low- and middle-income Californians who may have been adversely impacted by the economic disruptions resulting from the COVID-19 emergency, and do not constitute gifts of public funds within the meaning of Section 6 of Article XVI of the California Constitution.SEC. 10. This act provides for appropriations relating to the state of emergency declared by the Governor on March 4, 2020, relating to the COVID-19 pandemic, and pursuant to paragraph (2) of subdivision (c) of Section 3 of Article XIIIB of the California Constitution are not subject to the annual appropriations limit set by Section 1 of Article XIIIB of the California Constitution when passed by a two-thirds vote of the Legislature.SEC. 11. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB of the California Constitution because the only costs that may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIIIB of the California Constitution.SEC. 12. This act is a bill providing for appropriations related to the Budget Bill within the meaning of subdivision (e) of Section 12 of Article IV of the California Constitution, has been identified as related to the budget in the Budget Bill, and shall take effect immediately.SECTION 1.It is the intent of the Legislature to enact statutory changes, relating to the Budget Act of 2021. |
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| 122 | | - | The people of the State of California do enact as follows:SECTION 1. Section 361.2 of the Welfare and Institutions Code is amended to read:361.2. (a) If a court orders removal of a child pursuant to Section 361, the court shall first determine whether there is a parent of the child, with whom the child was not residing at the time that the events or conditions arose that brought the child within the provisions of Section 300, who desires to assume custody of the child. If that parent requests custody, the court shall place the child with the parent unless it finds that placement with that parent would be detrimental to the safety, protection, or physical or emotional well-being of the child. The fact that the parent is enrolled in a certified substance abuse treatment facility that allows a dependent child to reside with their parent shall not be, for that reason alone, prima facie evidence that placement with that parent would be detrimental.(b) If the court places the child with that parent, the court may do any of the following:(1) Order that the parent become legal and physical custodian of the child. The court may also provide reasonable visitation by the noncustodial parent. The court shall then terminate its jurisdiction over the child. The custody order shall continue unless modified by a subsequent order of the superior court. The order of the juvenile court shall be filed in any domestic relation proceeding between the parents.(2) Order that the parent assume custody subject to the jurisdiction of the juvenile court and require that a home visit be conducted within three months. In determining whether to take the action described in this paragraph, the court shall consider any concerns that have been raised by the childs current caregiver regarding the parent. After the social worker conducts the home visit and files their report with the court, the court may then take the action described in paragraph (1), (3), or this paragraph. However, this paragraph does not imply that the court is required to take the action described in this paragraph as a prerequisite to the court taking the action described in either paragraph (1) or (3).(3) Order that the parent assume custody subject to the supervision of the juvenile court. In that case the court may order that reunification services be provided to the parent or guardian from whom the child is being removed, or the court may order that services be provided solely to the parent who is assuming physical custody in order to allow that parent to retain later custody without court supervision, or that services be provided to both parents, in which case the court shall determine, at review hearings held pursuant to Section 366, which parent, if either, shall have custody of the child.(c) The court shall make a finding, either in writing or on the record, of the basis for its determination under subdivisions (a) and (b).(d) Part 6 (commencing with Section 7950) of Division 12 of the Family Code shall apply to the placement of a child pursuant to paragraphs (1) and (2) of subdivision (e).(e) If the court orders removal pursuant to Section 361, the court shall order the care, custody, control, and conduct of the child to be under the supervision of the social worker who may place the child in any of the following:(1) The home of a noncustodial parent, as described in subdivision (a), regardless of the parents immigration status.(2) The approved home of a relative, or the home of a relative who has been assessed pursuant to Section 361.4 and is pending approval pursuant to Section 16519.5, regardless of the relatives immigration status.(3) The approved home of a nonrelative extended family member, as defined in Section 362.7, or the home of a nonrelative extended family member who has been assessed pursuant to Section 361.4 and is pending approval pursuant to Section 16519.5.(4) The approved home of a resource family, as defined in Section 16519.5, or a home that is pending approval pursuant to paragraph (1) of subdivision (e) of Section 16519.5.(5) A foster home considering first a foster home in which the child has been placed before an interruption in foster care, if that placement is in the best interest of the child and space is available.(6) If it is known or there is reason to know that the child is an Indian child, as defined by Section 224.1, a home or facility in accordance with the placement preferences contained in Section 361.31 and the federal Indian Child Welfare Act (25 U.S.C. Sec. 1901 et seq.).(7) A suitable licensed community care facility, except a youth homelessness prevention center licensed by the State Department of Social Services pursuant to Section 1502.35 of the Health and Safety Code.(8) With a foster family agency, as defined in subdivision (g) of Section 11400 and paragraph (4) of subdivision (a) of Section 1502 of the Health and Safety Code, to be placed in a suitable family home certified or approved by the agency, with prior approval of the county placing agency.(9) A community care facility licensed as a group home for children vendored by a regional center pursuant to Section 56004 of Title 17 of the California Code of Regulations or a short-term residential therapeutic program, as defined in subdivision (ad) of Section 11400 of this code and paragraph (18) of subdivision (a) of Section 1502 of the Health and Safety Code. A child of any age who is placed in a community care facility licensed as a group home for children vendored by a regional center or a short-term residential therapeutic program shall have a case plan that indicates that placement is for purposes of providing short-term, specialized, and intensive treatment for the child, the case plan specifies the need for, nature of, and anticipated duration of this treatment, pursuant to paragraph (2) of subdivision (d) of Section 16501.1, and the case plan includes transitioning the child to a less restrictive environment and the projected timeline by which the child will be transitioned to a less restrictive environment. Any placement longer than six months shall be documented consistent with paragraph (3) of subdivision (a) of Section 16501.1 and, unless subparagraph (A) or (B) applies to the child, shall be approved by the deputy director or director of the county child welfare department no less frequently than every six months.(A) A child under six years of age shall not be placed in a community care facility licensed as a group home for children vendored by a regional center or a short-term residential therapeutic program except under the following circumstances:(i) If the facility meets the applicable regulations adopted under Section 1530.8 of the Health and Safety Code and standards developed pursuant to Section 11467.1 of this code, and the deputy director or director of the county child welfare department has approved the case plan.(ii) The short-term, specialized, and intensive treatment period shall not exceed 120 days, unless the county has made progress toward or is actively working toward implementing the case plan that identifies the services or supports necessary to transition the child to a family setting, circumstances beyond the countys control have prevented the county from obtaining those services or supports within the timeline documented in the case plan, and the need for additional time pursuant to the case plan is documented by the caseworker and approved by a deputy director or director of the county child welfare department.(iii) To the extent that placements pursuant to this paragraph are extended beyond an initial 120 days, the requirements of clauses (i) and (ii) shall apply to each extension. In addition, the deputy director or director of the county child welfare department shall approve the continued placement no less frequently than every 60 days.(iv) In addition, if a case plan indicates that placement is for purposes of providing family reunification services, the facility shall offer family reunification services that meet the needs of the individual child and their family, permit parents, guardians, or Indian custodians to have reasonable access to their children 24 hours a day, encourage extensive parental involvement in meeting the daily needs of their children, and employ staff trained to provide family reunification services. In addition, one of the following conditions exists:(I) The childs parent, guardian, or Indian custodian is also under the jurisdiction of the court and resides in the facility.(II) The childs parent, guardian, or Indian custodian is participating in a treatment program affiliated with the facility and the childs placement in the facility facilitates the coordination and provision of reunification services.(III) Placement in the facility is the only alternative that permits the parent, guardian, or Indian custodian to have daily 24-hour access to the child in accordance with the case plan, to participate fully in meeting all of the daily needs of the child, including feeding and personal hygiene, and to have access to necessary reunification services.(B) A child who is 6 to 12 years of age, inclusive, may be placed in a community care facility licensed as a group home for children vendored by a regional center or a short-term residential therapeutic program under the following conditions:(i) The deputy director of the county welfare department shall approve the case prior to initial placement.(ii) The short-term, specialized, and intensive treatment period shall not exceed six months, unless the county has made progress or is actively working toward implementing the case plan that identifies the services or supports necessary to transition the child to a family setting, circumstances beyond the countys control have prevented the county from obtaining those services or supports within the timeline documented in the case plan, and the need for additional time pursuant to the case plan is documented by the caseworker and approved by a deputy director or director of the county child welfare department.(iii) To the extent that placements pursuant to this paragraph are extended beyond an initial six months, the requirements of this subparagraph shall apply to each extension. In addition, the deputy director or director of the county child welfare department shall approve the continued placement no less frequently than every 60 days.(10) Any child placed in a short-term residential therapeutic program shall be either of the following:(A) A child who has been assessed as meeting one of the placement requirements set forth in subdivisions (b) and (h) of Section 11462.01.(B) A child under six years of age who is placed with their minor parent or for the purpose of reunification pursuant to clause (iv) of subparagraph (A) of paragraph (9).(11) The home of a relative in which the juvenile court has authorized placement, regardless of the status of any criminal record exemption or resource family approval, if the court has found that the placement does not pose a risk to the health and safety of the child.(11)(12) This subdivision does not allow a social worker to place any dependent child outside the United States, except as specified in subdivision (f).(f) (1) A child under the supervision of a social worker pursuant to subdivision (e) shall not be placed outside the United States prior to a judicial finding that the placement is in the best interest of the child, except as required by federal law or treaty.(2) The party or agency requesting placement of the child outside the United States shall carry the burden of proof and shall show, by clear and convincing evidence, that placement outside the United States is in the best interest of the child.(3) In determining the best interest of the child, the court shall consider, but not be limited to, all of the following factors:(A) Placement with a relative.(B) Placement of siblings in the same home.(C) Amount and nature of any contact between the child and the potential guardian or caretaker.(D) Physical and medical needs of the dependent child.(E) Psychological and emotional needs of the dependent child.(F) Social, cultural, and educational needs of the dependent child.(G) Specific desires of any dependent child who is 12 years of age or older.(4) If the court finds that a placement outside the United States is, by clear and convincing evidence, in the best interest of the child, the court may issue an order authorizing the social worker to make a placement outside the United States. A child subject to this subdivision shall not leave the United States prior to the issuance of the order described in this paragraph.(5) For purposes of this subdivision, outside the United States shall not include the lands of any federally recognized American Indian tribe or Alaskan Natives.(6) This subdivision shall not apply to the placement of a dependent child with a parent pursuant to subdivision (a).(g) (1) If the child is taken from the physical custody of the childs parent, guardian, or Indian custodian and unless the child is placed with relatives, the child shall be placed in foster care in the county of residence of the childs parent, guardian, or Indian custodian in order to facilitate reunification of the family.(2) If there are no appropriate placements available in the parents, guardians, or Indian custodians county of residence, a placement may be made in an appropriate place in another county, preferably a county located adjacent to the parents, guardians, or Indian custodians community of residence.(3) This section does not require multiple disruptions of the childs placement corresponding to frequent changes of residence by the parent, guardian, or Indian custodian. In determining whether the child should be moved, the social worker shall take into consideration the potential harmful effects of disrupting the placement of the child and the parents, guardians, or Indian custodians reason for the move.(4) If it has been determined that it is necessary for a child to be placed in a county other than the childs parents, guardians, or Indian custodians county of residence, the specific reason the out-of-county placement is necessary shall be documented in the childs case plan. If the reason the out-of-county placement is necessary is the lack of resources in the sending county to meet the specific needs of the child, those specific resource needs shall be documented in the case plan.(5) If it has been determined that a child is to be placed out of county either in a group home for children vendored by a regional center or a short-term residential therapeutic program, or with a foster family agency for subsequent placement in a certified foster family home, and the sending county is to maintain responsibility for supervision and visitation of the child, the sending county shall develop a plan of supervision and visitation that specifies the supervision and visitation activities to be performed and specifies that the sending county is responsible for performing those activities. In addition to the plan of supervision and visitation, the sending county shall document information regarding any known or suspected dangerous behavior of the child that indicates the child may pose a safety concern in the receiving county. Upon implementation of the Child Welfare Services Case Management System, the plan of supervision and visitation, as well as information regarding any known or suspected dangerous behavior of the child, shall be made available to the receiving county upon placement of the child in the receiving county. If placement occurs on a weekend or holiday, the information shall be made available to the receiving county on or before the end of the next business day.(6) If it has been determined that a child is to be placed out of county and the sending county plans that the receiving county shall be responsible for the supervision and visitation of the child, the sending county shall develop a formal agreement between the sending and receiving counties. The formal agreement shall specify the supervision and visitation to be provided the child, and shall specify that the receiving county is responsible for providing the supervision and visitation. The formal agreement shall be approved and signed by the sending and receiving counties prior to placement of the child in the receiving county. In addition, upon completion of the case plan, the sending county shall provide a copy of the completed case plan to the receiving county. The case plan shall include information regarding any known or suspected dangerous behavior of the child that indicates the child may pose a safety concern to the receiving county.(h) (1) Subject to paragraph (2), if the social worker must change the placement of the child and is unable to find a suitable placement within the county and must place the child outside the county, the placement shall not be made until the social worker has served written notice on the parent, guardian, Indian custodian, the childs tribe, the childs attorney, and, if the child is 10 years of age or older, on the child, at least 14 days prior to the placement, unless the childs health or well-being is endangered by delaying the action or would be endangered if prior notice were given. The notice shall state the reasons that require placement outside the county. The child or parent, guardian, Indian custodian, or the childs tribe may object to the placement not later than seven days after receipt of the notice and, upon objection, the court shall hold a hearing not later than five days after the objection and prior to the placement. The court shall order out-of-county placement if it finds that the childs particular needs require placement outside the county.(2) (A) The notice required prior to placement, as described in paragraph (1), may be waived if the child and family team has determined that the identified placement is in the best interest of the child, no member of the child and family team objects to the placement, and the childs attorney has been informed of the intended placement and has no objection, and, if applicable, the Indian custodian or childs tribe has been informed of the intended placement and has no objection.(B) If the child is transitioning from a temporary shelter care facility, as described in Section 11462.022, and all of the circumstances set forth in subparagraph (A) do not exist, the county shall provide oral notice to the childs parents, guardian, Indian custodian, the childs tribe, the childs attorney, and, if the child is 10 years of age or older, to the child no later than one business day after the determination that out-of-county placement is necessary and the circumstances in subparagraph (A) do not exist. The oral notice shall state the reasons that require placement outside the county and shall be immediately followed by written notice stating the reasons. The child, parent, guardian, Indian custodian, or tribe may object to the placement not later than seven days after oral notice is provided and, upon objection, the court shall hold a hearing not later than two judicial days after the objection is made. The court may authorize that the child remain in the temporary shelter care facility pending the outcome of the hearing. The court shall order out-of-county placement if it finds that the childs particular needs require placement outside the county. This subparagraph does not preclude placement of the child without prior notice if the childs health or well-being is endangered by delaying the action or would be endangered if prior notice were given.(i) If the court has ordered removal of the child from the physical custody of the childs parents pursuant to Section 361, the court shall consider whether the family ties and best interest of the child will be served by granting visitation rights to the childs grandparents. The court shall clearly specify those rights to the social worker.(j) If the court has ordered removal of the child from the physical custody of the childs parents pursuant to Section 361, the court shall consider whether there are any siblings under the courts jurisdiction, or any nondependent siblings in the physical custody of a parent subject to the courts jurisdiction, the nature of the relationship between the child and their siblings, the appropriateness of developing or maintaining the sibling relationships pursuant to Section 16002, and the impact of the sibling relationships on the childs placement and planning for legal permanence.(k) (1) An agency shall ensure placement of a child in a home that, to the fullest extent possible, best meets the day-to-day needs of the child. A home that best meets the day-to-day needs of the child shall satisfy all of the following criteria:(A) The childs caregiver is able to meet the day-to-day health, safety, and well-being needs of the child.(B) The childs caregiver is permitted to maintain the least restrictive family setting that promotes normal childhood experiences and that serves the day-to-day needs of the child.(C) The child is permitted to engage in reasonable, age-appropriate day-to-day activities that promote normal childhood experiences for the foster child.(2) The foster childs caregiver shall use a reasonable and prudent parent standard, as defined in paragraph (2) of subdivision (a) of Section 362.04, to determine day-to-day activities that are age appropriate to meet the needs of the child. This section does not permit a childs caregiver to permit the child to engage in day-to-day activities that carry an unreasonable risk of harm, or subject the child to abuse or neglect.SEC. 2. Section 13282.1 is added to the Welfare and Institutions Code, to read:13282.1. (a) Notwithstanding any other provision of this chapter and until December 31, 2022, the department may, to the extent permitted by federal law and guidance, use federal funds administered by the federal Office of Refugee Resettlement to award contracts and grants to private for-profit organizations to support refugee resettlement efforts within the State of California. The department shall prioritize funding for qualified nonprofit organizations and counties over funding for private for-profit organizations, if practicable.(b) The department shall track and document the funding provided to each type of service provider and the purposes for use of this funding, and report this information to the appropriate fiscal and policy staff of the Legislature on August 1, 2022, and February 1, 2023.(c) (1) Contracts or grants awarded pursuant to this section shall be exempt from the personal services contracting requirements of Article 4 (commencing with Section 19130) of Chapter 5 of Part 2 of Division 5 of Title 2 of the Government Code.(2) Contracts or grants awarded pursuant to this chapter shall be exempt from the Public Contract Code and the State Contracting Manual, and shall not be subject to the approval of the Department of General Services.(d) This section shall become inoperative on February 28, 2023, and, as of January 1, 2024, is repealed.SEC. 3. (a) Twenty-seven million five hundred thousand dollars ($27,500,000) is hereby appropriated from the General Fund to the State Department of Social Services, in accordance with a side letter to the current memorandum of understanding effective July 26, 2021, to June 30, 2023, inclusive, between Child Care Providers United - California and the State of California, to cover administrative costs associated with providing reimbursement rate supplements to family childcare providers pursuant to subdivision (c) of Section 264 of Chapter 116 of the Statutes of 2021.(b) The funds appropriated in subdivision (a) shall be available for encumbrance or expenditure until June 30, 2023.(c) Upon approval of the Department of Finance, moneys appropriated in subdivision (a) may be transferred to Item 5180-001-0001 of the Budget Act of 2021 to be available for administrative costs associated with providing reimbursement rate supplements for eligible childcare providers. The Department of Finance shall notify the Joint Legislative Budget Committee of the determined methodology of this funding.(d) The State Department of Social Services may designate another agency or agencies to distribute the moneys appropriated in subdivision (a) to childcare providers.(e) Contracts or grants awarded pursuant to this section shall be exempt from the personal services contracting requirements of Article 4 (commencing with Section 19130) of Chapter 5 of Part 2 of Division 5 of Title 2 of the Government Code. Contracts or grants awarded pursuant to this section shall be exempt from the Public Contract Code and the State Contracting Manual, and shall not be subject to the approval of the Department of General Services.SEC. 4. This act is a bill providing for appropriations related to the Budget Bill within the meaning of subdivision (e) of Section 12 of Article IV of the California Constitution, has been identified as related to the budget in the Budget Bill, and shall take effect immediately. |
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| 75 | + | The people of the State of California do enact as follows:SECTION 1. Section 12419.3.1 of the Government Code is amended to read:12419.3.1. (a) Notwithstanding any other provision of this article, the Controller shall not offset delinquent accounts against the payment authorized pursuant to Section 8150 or 8150.2 of the Welfare and Institutions Code.(b) This section shall remain in effect only until January 1, 2022, 2023, and as of that date is repealed.SEC. 2. Section 17131.11 of the Revenue and Taxation Code is amended to read:17131.11. (a) Gross income does not include any payments received by an individual pursuant to Section 8150 8150, 8150.2, or 8151 of the Welfare and Institutions Code.(b) This section shall remain in effect only until January 1, 2025, and as of that date is repealed.SEC. 3. Section 19265 of the Revenue and Taxation Code is amended to read:19265. (a) Notwithstanding Section 18670 or 18671, payments authorized pursuant to Section 8150 or 8150.2 of the Welfare and Institutions Code shall not be subject to withholding or levy for liabilities due under Section 10878, Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part.(b) This section shall remain in effect only until January 1, 2022, 2023, and as of that date is repealed.SEC. 4. Section 19554.1 of the Revenue and Taxation Code is amended to read:19554.1. (a) Notwithstanding Section 19542, subject to the limitations of this section and federal law, the Franchise Tax Board may provide to the Controller return or return information, including identifying information and other information necessary for the Controller to make payments to qualified recipients pursuant to Section 8150 or 8150.2 of the Welfare and Institutions Code.(b) (1) The information provided to the Controller under this section is subject to Section 19542.(2) The Controller and any officer, employee, or agent, or former officer, employee, or agent, of the Controller shall not disclose or use any information obtained from the Franchise Tax Board pursuant to this section except for the purpose of making payments pursuant to Section 8150 or 8150.2 of the Welfare and Institutions Code.(c) This section shall remain in effect only until January 1, 2025, and as of that date is repealed.SEC. 5. Section 8150 of the Welfare and Institutions Code is amended to read:8150. (a) The Controller shall make a one-time Golden State Stimulus tax refund payment in the applicable amount to each qualified recipient. A qualified recipient shall not receive more than one payment of the applicable amount. The payments may be made in the form and manner determined by the Franchise Tax Board.(b) For purposes of this section, the following definitions shall apply:(1) Applicable amount means the following:(A) In the case of a qualified recipient who meets the criteria of only one of clause (i) or clause (ii) of subparagraph (A) of paragraph (3), six hundred dollars ($600).(B) In the case of a qualified recipient who meets the criteria of both clause (i) and clause (ii) of subparagraph (A) of paragraph (3), one thousand two hundred dollars ($1,200).(2) Resident shall have the same meaning as that term is defined in Section 17014 of the Revenue and Taxation Code.(3) (A) Qualified recipient means either of the following:(i) An eligible individual as determined under Section 17052 of the Revenue and Taxation Code who filed a California individual income tax return for the taxable year beginning on or after January 1, 2020, and before January 1, 2021, who has been allowed a tax credit pursuant to Section 17052 of the Revenue and Taxation Code for that taxable year on a return filed by November October 15, 2021, and is a California resident on the date the Controller issues the payment pursuant to subdivision (a).(ii) An individual who would otherwise be an eligible individual pursuant to subparagraphs (A), except for subclause (II) of clause (ii), and (B) of paragraph (1) of subsection (c) of Section 32 of the Internal Revenue Code, as modified by paragraph (1) of subdivision (c) of Section 17052 of the Revenue and Taxation Code and who satisfies all of the following:(I) Filed a California individual income tax return on or before October 15, 2021, except as provided in subparagraph (B), for the taxable year beginning on or after January 1, 2020, and before January 1, 2021.(II) Included on the return described in subclause (I) either their federal individual taxpayer identification number, or, if married, the federal individual taxpayer identification number of their spouse.(III) Reported on the return described in subclause (I), California adjusted gross income of seventy-five thousand dollars ($75,000) or less.(IV) Is a California resident, as defined by Section 17014 of the Revenue and Taxation Code, on the date the Controller issues the payment pursuant to subdivision (a).(B) In the case of an individual who included either their federal individual taxpayer identification number or, if married, the federal individual taxpayer identification number of their spouse, on their California individual income tax return for the taxable year beginning on or after January 1, 2020, and before January 1, 2021, and who meets all of the other requirements of a qualified recipient, both of the following shall apply if the individual or their spouse applied for, but did not receive, a federal individual taxpayer identification number on or before October 15, 2021:(i) The individual is a qualified recipient for purposes of this section if the tax return described in this subparagraph was filed on or before February 15, 2022.(ii) Sections 19131 and 19132 of the Revenue and Taxation Code shall not apply to the tax return described in this subparagraph.(B)(C) Notwithstanding subparagraph (A), a qualified recipient shall not include an individual that satisfies all of the following:(i) Is an eligible individual without a qualifying child as determined under Section 17052. 17052 of the Revenue and Taxation Code.(ii) Files their California individual income tax return using the single filing status for the taxable year described in subparagraph (A).(iii) Satisfies either of the following:(I) Is deceased on the date the Controller would issue the payment authorized under subdivision (a), but for the individuals death.(II) Is incarcerated, other than incarceration pending the disposition of charges, in a jail, prison, or similar penal institution or correctional facility on the date the Controller would issue the payment authorized under subdivision (a), but for the incarceration.(c) In the case of a qualified recipient that files a joint return with their spouse pursuant to Part 10.2 (commencing with Section 18401) of Division 2 of the Revenue and Taxation Code for a taxable year described in subparagraph (A) of paragraph (3) of subdivision (b), the qualified recipient and their spouse shall be considered one qualified recipient for purposes of this section, and shall receive only one payment of the applicable amount.(d) The payment authorized by this section shall not be a refund or overpayment of income taxes under Chapter 6 (commencing with Section 19301) of Part 10.2 of Division 2 of the Revenue and Taxation Code of any liability imposed under Part 10 (commencing with Section 17001) of Division 2 of the Revenue and Taxation Code.(e) The Franchise Tax Board shall provide return or return information of the qualified recipients to the Controller as authorized under Section 19554.1 of the Revenue and Taxation Code to allow the Controller to make payments authorized pursuant to this section.(f) (1) There is hereby created in the State Treasury the Golden State Stimulus Emergency Fund. Notwithstanding Section 13340 of the Government Code, an amount necessary for the Controller to make the required payments required under subdivision (a) is hereby continuously appropriated, without regard to fiscal year, from the Golden State Stimulus Emergency Fund to the Controller for the purpose of making the Golden State Stimulus tax refund payments to help low-income Californians.(2) The Controller shall transfer to the Golden State Stimulus Emergency Fund an amount not in excess of the amount appropriated under paragraph (1).(3) (A) The Controller shall issue the required payments no later than July 15, 2022.(B) Notwithstanding subparagraph (A), the Controller may reissue stale, dated, or replacement warrants for the payments pursuant to subparagraph (B) of paragraph (2) of subdivision (b) of Section 905.2 of the Government Code after July 15, 2022.(4) All refunds returned shall be redeposited by the Controller in the Golden State Stimulus Emergency Fund. (3)(5) Any unused money remaining in the Golden State Stimulus Emergency Fund shall be transferred to the General Fund by June 1, 2024.(g) Notwithstanding any other law, the payment authorized pursuant to this section shall be treated in the same manner as the federal earned income refund for the purpose of determining eligibility to receive benefits under Division 9 (commencing with Section 10000) of the Welfare and Institutions Code, excluding benefits under Chapter 7 (commencing with Section 14000) of Part 3 of Division 9 of the Welfare and Institutions Code, or amounts of those benefits.(h) Notwithstanding any other law, the payment authorized pursuant to this section shall not be taken into account as income, and shall not be taken into account as resources for a period of 12 months from receipt, for purposes of determining the eligibility of such individual, or any other individual, for benefits or assistance or the amount or extent of benefits or assistance under any state or local program not covered in subdivision (g). With respect to a state or local program, this subdivision shall only be implemented to the extent that it does not conflict with federal law relating to that program, and that any required federal approval or waiver is first obtained for that program.(i) The Legislature finds and declares that, to the extent they are otherwise a qualified recipient pursuant to paragraph (3) of subdivision (b), undocumented persons are eligible for the payment authorized by this section within the meaning of subsection (d) of Section 1621 of Title 8 of the United States Code.(j) This section shall remain in effect until January 1, 2025, and as of that date is repealed.SEC. 6. Section 8150.2 is added to the Welfare and Institutions Code, to read:8150.2. (a) The Controller shall make a one-time Golden State Stimulus II tax refund payment to each qualified recipient in an amount determined pursuant to subdivision (c), but not to exceed one thousand one hundred dollars ($1,100). A qualified recipient shall not receive more than one payment of the applicable amount. The payment may be made in the form and manner determined by the Franchise Tax Board.(b) (1) For purposes of this section, qualified recipient means an individual who meets all of the following criteria:(A) Is an individual who filed a California individual income tax return on or before October 15, 2021, except as provided in paragraph (2), for the taxable year beginning on or after January 1, 2020, and before January 1, 2021.(B) Is a California resident, as defined by Section 17014 of the Revenue and Taxation Code, for more than one-half of the taxable year beginning on or after January 1, 2020, and before January 1, 2021, and on the date the Controller issues the rebate pursuant to subdivision (a).(C) Cannot be claimed as a dependent by another taxpayer.(D) Had California adjusted gross income of one dollar ($1) or more, but not more than seventy-five thousand dollars ($75,000), or not more than thirty-seven thousand five hundred dollars ($37,500) in the case of a married individual filing separately, as reported on the return described in subparagraph (A).(E) Had wages subject to withholding under Division 6 (commencing with Section 13000) of the Unemployment Insurance Code of seventy-five thousand dollars ($75,000) or less, or thirty-seven thousand five hundred dollars ($37,500) or less in the case of a married individual filing separately, as reported on the return described in subparagraph (A).(2) In the case of an individual who included either their federal individual taxpayer identification number or, if married, the federal individual taxpayer identification number of their spouse, on their California individual income tax return for the taxable year beginning on or after January 1, 2020, and before January 1, 2021, and who meets all of the other requirements of a qualified recipient, both of the following shall apply if the individual or their spouse applied for, but did not receive, a federal individual taxpayer identification number on or before October 15, 2021:(A) The individual is a qualified recipient for purposes of this section if the tax return described in this paragraph was filed on or before February 15, 2022.(B) Sections 19131 and 19132 of the Revenue and Taxation Code shall not apply to the return described in this paragraph.(3) A qualified recipient shall not include an individual who satisfies all of the following:(A) Is an individual without a dependent.(B) Files or filed their California individual income tax return using the single filing status for the taxable year described in subparagraph (A) of paragraph (1).(C) Is either of the following:(i) Deceased on the date the Controller would issue the payment authorized under subdivision (a), but for the individuals death.(ii) Incarcerated, other than incarcerated pending the disposition of charges, in a jail, prison, or similar penal institution or correctional facility on the date the Controller would issue the payment authorized under subdivision (a), but for the individuals incarceration.(c) The payment for a qualified recipient shall be in an amount as follows:(1) Five hundred dollars ($500), or two hundred fifty dollars ($250) in the case of a married individual filing separately, if the qualified recipient met the requirements under Section 8150, the qualified recipient filed the return described in subparagraph (A) of paragraph (1) of subdivision (b) using their social security number, and, if married, the social security number of their spouse, and the qualified recipient claimed a credit for one or more dependents under paragraph (1) of subdivision (d) of Section 17054 of the Revenue and Taxation Code on that return.(2) Six hundred dollars ($600), or three hundred dollars ($300) in the case of a married individual filing separately, if the qualified recipient did not meet the requirements under Section 8150, and the qualified recipient did not claim a credit for one or more dependents under paragraph (1) of subdivision (d) of Section 17054 of the Revenue and Taxation Code on the return described in subparagraph (A) of paragraph (1) of subdivision (b).(3) One thousand dollars ($1,000), or five hundred dollars ($500) in the case of a married individual filing separately, if the qualified recipient met the requirements under Section 8150, the qualified recipient filed the return described in subparagraph (A) of paragraph (1) of subdivision (b) with either their federal individual taxpayer identification number, or, if married, the federal individual taxpayer identification number of their spouse, and the qualified recipient claimed a credit for one or more dependents under paragraph (1) of subdivision (d) of Section 17054 of the Revenue and Taxation Code on that return.(4) One thousand one hundred dollars ($1,100), or five hundred fifty dollars ($550) in the case of a married individual filing separately, if the qualified recipient did not meet the requirements under Section 8150 and the qualified recipient claimed a credit for one or more dependents under paragraph (1) of subdivision (d) of Section 17054 of the Revenue and Taxation Code on the return described in subparagraph (A) of paragraph (1) of subdivision (b).(d) The payment authorized by this section shall not be a refund or overpayment of income taxes under Chapter 6 (commencing with Section 19301) of Part 10.2 of Division 2 of the Revenue and Taxation Code of any liability imposed under Part 10 (commencing with Section 17001) of Division 2 of the Revenue and Taxation Code.(e) In the case of a qualified recipient who files a joint return with their spouse pursuant to Part 10.2 (commencing with Section 18401) of the Revenue and Taxation Code for a taxable year described in subparagraph (A) of paragraph (1) of subdivision (b), the qualified recipient and their spouse shall be considered one qualified recipient for purposes of this section, and shall receive only one payment of the applicable amount.(f) (1) The Franchise Tax Board shall provide return or return information of the qualified recipients to the Controller as authorized under Section 19554.1 of the Revenue and Taxation Code to allow the Controller to make payments authorized pursuant to this section.(2) The Franchise Tax Board shall inform the Controller of the payment amount for each qualified recipient.(g) (1) Notwithstanding Section 13340 of the Government Code, an amount necessary for the Controller to make the payments required under subdivision (a) is hereby continuously appropriated, without regard to fiscal year, from the Golden State Stimulus Emergency Fund to the Controller for the purpose of making the Golden State Stimulus II tax refund payments to help low- and middle-income Californians impacted by the COVID-19 emergency.(2) The Controller shall transfer to the Golden State Stimulus Emergency Fund an amount not in excess of the amount appropriated under paragraph (1).(3) (A) The Controller shall issue the required payments no later than July 15, 2022.(B) Notwithstanding subparagraph (A), the Controller may reissue stale, dated, or replacement warrants for the Golden State Stimulus II tax refund payments pursuant to subparagraph (B) of paragraph (2) of subdivision (b) of Section 905.2 of the Government Code after July 15, 2022.(4) All payments which are returned shall be redeposited by the Controller in the Golden State Stimulus Emergency Fund.(5) Any unused money remaining in the Golden State Stimulus Emergency Fund shall be transferred to the General Fund by June 1, 2024.(h) Notwithstanding any other law, the payment authorized pursuant to this section shall be treated in the same manner as the federal earned income refund for the purpose of determining eligibility to receive benefits under Division 9 (commencing with Section 10000), excluding benefits under Chapter 7 (commencing with Section 14000) of Part 3 of Division 9, or amounts of those benefits.(i) Notwithstanding any other law, the payment authorized pursuant to this section shall not be taken into account as income, and shall not be taken into account as resources for a period of 12 months from receipt, for purposes of determining the eligibility of such individual, or any other individual, for benefits or assistance or the amount or extent of benefits or assistance under any state or local program not covered in subdivision (h). With respect to a state or local program, this subdivision shall only be implemented to the extent that it does not conflict with federal law relating to that program, and that any required federal approval or waiver is first obtained for that program.(j) The Legislature finds and declares that, to the extent that an individual is otherwise a qualified recipient pursuant to this section, an undocumented person, within the meaning of subsection (d) of Section 1621 of Title 8 of the United States Code, is eligible for the payment authorized by this section.(k) This section shall remain in effect only until January 1, 2025, and on that date is repealed.SEC. 7. Section 8152 of the Welfare and Institutions Code is amended to read:8152. (a) (1) A Golden State Stimulus payment made by the Controller pursuant to Section 8150, 8150 or 8150.2, a Golden State Grant payment made by the State Department of Social Services or contracted entities pursuant to Section 8151, and a payment made pursuant to Section 12201.7 shall be automatically exempt from a garnishment order.(2) This subdivision does not apply to a garnishment order in connection with an action for, or a judgment awarding, child support, spousal support, family support, or a criminal restitution payable to victims.(b) Notwithstanding any other law, a financial institution receiving directly from the state the payments described in subdivision (a) shall exempt those payments from any garnishment order if the payment is marked by the state as a Golden State Stimulus payment payment, Golden State Stimulus II payment, or Golden State Grant payment or includes some other industry-standard unique identifier that is reasonably sufficient to allow the financial institution to identify the funds as a Golden State Stimulus payment payment, Golden State Stimulus II payment, or Golden State Grant payment.(c) (1) In exempting a Golden State Stimulus payment payment, a Golden State Stimulus II payment, or Golden State Grant payment from a garnishment order, a financial institution shall identify an exempt deposit using a lookback period during an account review.(2) The financial institution shall perform a one-time account review consistent with the requirements described in subsection (a) of Section 212.5 of Title 31 of the Code of Federal Regulations.(d) A financial institution that attempts in good faith to comply with this section shall not be subject to liability or regulatory action under a federal or state law, regulation, court or other order, or regulatory interpretation for actions concerning applicable payments.(e) As used in this section:(1) Account review means the process of examining deposits in an account to determine if a benefit agency has deposited a benefit payment into the account during the lookback period.(2) Garnishment order means a writ, order, notice, summons, judgment, levy, or similar written instruction issued by a court, a state or state agency, or a municipality or municipal corporation, including an order to freeze the assets in an account, to effect a garnishment against a debtor.(3) Lookback period means the two-month period that begins on the date preceding the date of account review and ends on the corresponding date of the month two months earlier or on the last date of the month two months earlier if the corresponding date does not exist.SEC. 8. For purposes of complying with Section 41 of the Revenue and Taxation Code, the Legislature finds and declares the following:(a) The purpose of the tax expenditure allowed by the amendment made to Section 17131.11 of the Revenue and Taxation Code by this act is to provide financial relief for low- and middle-income Californians who may have been adversely impacted by the economic disruptions resulting from the COVID-19 emergency.(b) In order to provide information on this tax expenditure, the Franchise Tax Board shall, in consultation with the Controller, prepare a written report that shall include the number of qualified recipients issued a payment pursuant to Section 8150.2 of the Welfare and Institutions Code. Notwithstanding Section 19542 of the Revenue and Taxation Code, the Franchise Tax Board shall provide the written report to the Legislature by December 1, 2022, in compliance with Section 9795 of the Government Code.SEC. 9. The COVID-19 emergency has had a significant and disproportionate negative impact on the financial health of many low- and middle-income Californians. Furthermore, the COVID-19 emergency has caused many low- and middle-income families to face the loss of jobs, loss of income, increased costs, and increased risks to their personal health and safety. The Legislature hereby finds and declares that the payments authorized by Section 8150.2 of the Welfare and Institutions Code serve the public purpose of providing financial relief for low- and middle-income Californians who may have been adversely impacted by the economic disruptions resulting from the COVID-19 emergency, and do not constitute gifts of public funds within the meaning of Section 6 of Article XVI of the California Constitution.SEC. 10. This act provides for appropriations relating to the state of emergency declared by the Governor on March 4, 2020, relating to the COVID-19 pandemic, and pursuant to paragraph (2) of subdivision (c) of Section 3 of Article XIIIB of the California Constitution are not subject to the annual appropriations limit set by Section 1 of Article XIIIB of the California Constitution when passed by a two-thirds vote of the Legislature.SEC. 11. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB of the California Constitution because the only costs that may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIIIB of the California Constitution.SEC. 12. This act is a bill providing for appropriations related to the Budget Bill within the meaning of subdivision (e) of Section 12 of Article IV of the California Constitution, has been identified as related to the budget in the Budget Bill, and shall take effect immediately.SECTION 1.It is the intent of the Legislature to enact statutory changes, relating to the Budget Act of 2021. |
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| 140 | + | |
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| 141 | + | 19554.1. (a) Notwithstanding Section 19542, subject to the limitations of this section and federal law, the Franchise Tax Board may provide to the Controller return or return information, including identifying information and other information necessary for the Controller to make payments to qualified recipients pursuant to Section 8150 or 8150.2 of the Welfare and Institutions Code.(b) (1) The information provided to the Controller under this section is subject to Section 19542.(2) The Controller and any officer, employee, or agent, or former officer, employee, or agent, of the Controller shall not disclose or use any information obtained from the Franchise Tax Board pursuant to this section except for the purpose of making payments pursuant to Section 8150 or 8150.2 of the Welfare and Institutions Code.(c) This section shall remain in effect only until January 1, 2025, and as of that date is repealed. |
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| 142 | + | |
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| 143 | + | 19554.1. (a) Notwithstanding Section 19542, subject to the limitations of this section and federal law, the Franchise Tax Board may provide to the Controller return or return information, including identifying information and other information necessary for the Controller to make payments to qualified recipients pursuant to Section 8150 or 8150.2 of the Welfare and Institutions Code.(b) (1) The information provided to the Controller under this section is subject to Section 19542.(2) The Controller and any officer, employee, or agent, or former officer, employee, or agent, of the Controller shall not disclose or use any information obtained from the Franchise Tax Board pursuant to this section except for the purpose of making payments pursuant to Section 8150 or 8150.2 of the Welfare and Institutions Code.(c) This section shall remain in effect only until January 1, 2025, and as of that date is repealed. |
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| 144 | + | |
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| 145 | + | 19554.1. (a) Notwithstanding Section 19542, subject to the limitations of this section and federal law, the Franchise Tax Board may provide to the Controller return or return information, including identifying information and other information necessary for the Controller to make payments to qualified recipients pursuant to Section 8150 or 8150.2 of the Welfare and Institutions Code.(b) (1) The information provided to the Controller under this section is subject to Section 19542.(2) The Controller and any officer, employee, or agent, or former officer, employee, or agent, of the Controller shall not disclose or use any information obtained from the Franchise Tax Board pursuant to this section except for the purpose of making payments pursuant to Section 8150 or 8150.2 of the Welfare and Institutions Code.(c) This section shall remain in effect only until January 1, 2025, and as of that date is repealed. |
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| 146 | + | |
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| 147 | + | |
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| 148 | + | |
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| 149 | + | 19554.1. (a) Notwithstanding Section 19542, subject to the limitations of this section and federal law, the Franchise Tax Board may provide to the Controller return or return information, including identifying information and other information necessary for the Controller to make payments to qualified recipients pursuant to Section 8150 or 8150.2 of the Welfare and Institutions Code. |
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| 150 | + | |
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| 151 | + | (b) (1) The information provided to the Controller under this section is subject to Section 19542. |
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| 152 | + | |
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| 153 | + | (2) The Controller and any officer, employee, or agent, or former officer, employee, or agent, of the Controller shall not disclose or use any information obtained from the Franchise Tax Board pursuant to this section except for the purpose of making payments pursuant to Section 8150 or 8150.2 of the Welfare and Institutions Code. |
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| 154 | + | |
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| 155 | + | (c) This section shall remain in effect only until January 1, 2025, and as of that date is repealed. |
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| 156 | + | |
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| 157 | + | SEC. 5. Section 8150 of the Welfare and Institutions Code is amended to read:8150. (a) The Controller shall make a one-time Golden State Stimulus tax refund payment in the applicable amount to each qualified recipient. A qualified recipient shall not receive more than one payment of the applicable amount. The payments may be made in the form and manner determined by the Franchise Tax Board.(b) For purposes of this section, the following definitions shall apply:(1) Applicable amount means the following:(A) In the case of a qualified recipient who meets the criteria of only one of clause (i) or clause (ii) of subparagraph (A) of paragraph (3), six hundred dollars ($600).(B) In the case of a qualified recipient who meets the criteria of both clause (i) and clause (ii) of subparagraph (A) of paragraph (3), one thousand two hundred dollars ($1,200).(2) Resident shall have the same meaning as that term is defined in Section 17014 of the Revenue and Taxation Code.(3) (A) Qualified recipient means either of the following:(i) An eligible individual as determined under Section 17052 of the Revenue and Taxation Code who filed a California individual income tax return for the taxable year beginning on or after January 1, 2020, and before January 1, 2021, who has been allowed a tax credit pursuant to Section 17052 of the Revenue and Taxation Code for that taxable year on a return filed by November October 15, 2021, and is a California resident on the date the Controller issues the payment pursuant to subdivision (a).(ii) An individual who would otherwise be an eligible individual pursuant to subparagraphs (A), except for subclause (II) of clause (ii), and (B) of paragraph (1) of subsection (c) of Section 32 of the Internal Revenue Code, as modified by paragraph (1) of subdivision (c) of Section 17052 of the Revenue and Taxation Code and who satisfies all of the following:(I) Filed a California individual income tax return on or before October 15, 2021, except as provided in subparagraph (B), for the taxable year beginning on or after January 1, 2020, and before January 1, 2021.(II) Included on the return described in subclause (I) either their federal individual taxpayer identification number, or, if married, the federal individual taxpayer identification number of their spouse.(III) Reported on the return described in subclause (I), California adjusted gross income of seventy-five thousand dollars ($75,000) or less.(IV) Is a California resident, as defined by Section 17014 of the Revenue and Taxation Code, on the date the Controller issues the payment pursuant to subdivision (a).(B) In the case of an individual who included either their federal individual taxpayer identification number or, if married, the federal individual taxpayer identification number of their spouse, on their California individual income tax return for the taxable year beginning on or after January 1, 2020, and before January 1, 2021, and who meets all of the other requirements of a qualified recipient, both of the following shall apply if the individual or their spouse applied for, but did not receive, a federal individual taxpayer identification number on or before October 15, 2021:(i) The individual is a qualified recipient for purposes of this section if the tax return described in this subparagraph was filed on or before February 15, 2022.(ii) Sections 19131 and 19132 of the Revenue and Taxation Code shall not apply to the tax return described in this subparagraph.(B)(C) Notwithstanding subparagraph (A), a qualified recipient shall not include an individual that satisfies all of the following:(i) Is an eligible individual without a qualifying child as determined under Section 17052. 17052 of the Revenue and Taxation Code.(ii) Files their California individual income tax return using the single filing status for the taxable year described in subparagraph (A).(iii) Satisfies either of the following:(I) Is deceased on the date the Controller would issue the payment authorized under subdivision (a), but for the individuals death.(II) Is incarcerated, other than incarceration pending the disposition of charges, in a jail, prison, or similar penal institution or correctional facility on the date the Controller would issue the payment authorized under subdivision (a), but for the incarceration.(c) In the case of a qualified recipient that files a joint return with their spouse pursuant to Part 10.2 (commencing with Section 18401) of Division 2 of the Revenue and Taxation Code for a taxable year described in subparagraph (A) of paragraph (3) of subdivision (b), the qualified recipient and their spouse shall be considered one qualified recipient for purposes of this section, and shall receive only one payment of the applicable amount.(d) The payment authorized by this section shall not be a refund or overpayment of income taxes under Chapter 6 (commencing with Section 19301) of Part 10.2 of Division 2 of the Revenue and Taxation Code of any liability imposed under Part 10 (commencing with Section 17001) of Division 2 of the Revenue and Taxation Code.(e) The Franchise Tax Board shall provide return or return information of the qualified recipients to the Controller as authorized under Section 19554.1 of the Revenue and Taxation Code to allow the Controller to make payments authorized pursuant to this section.(f) (1) There is hereby created in the State Treasury the Golden State Stimulus Emergency Fund. Notwithstanding Section 13340 of the Government Code, an amount necessary for the Controller to make the required payments required under subdivision (a) is hereby continuously appropriated, without regard to fiscal year, from the Golden State Stimulus Emergency Fund to the Controller for the purpose of making the Golden State Stimulus tax refund payments to help low-income Californians.(2) The Controller shall transfer to the Golden State Stimulus Emergency Fund an amount not in excess of the amount appropriated under paragraph (1).(3) (A) The Controller shall issue the required payments no later than July 15, 2022.(B) Notwithstanding subparagraph (A), the Controller may reissue stale, dated, or replacement warrants for the payments pursuant to subparagraph (B) of paragraph (2) of subdivision (b) of Section 905.2 of the Government Code after July 15, 2022.(4) All refunds returned shall be redeposited by the Controller in the Golden State Stimulus Emergency Fund. (3)(5) Any unused money remaining in the Golden State Stimulus Emergency Fund shall be transferred to the General Fund by June 1, 2024.(g) Notwithstanding any other law, the payment authorized pursuant to this section shall be treated in the same manner as the federal earned income refund for the purpose of determining eligibility to receive benefits under Division 9 (commencing with Section 10000) of the Welfare and Institutions Code, excluding benefits under Chapter 7 (commencing with Section 14000) of Part 3 of Division 9 of the Welfare and Institutions Code, or amounts of those benefits.(h) Notwithstanding any other law, the payment authorized pursuant to this section shall not be taken into account as income, and shall not be taken into account as resources for a period of 12 months from receipt, for purposes of determining the eligibility of such individual, or any other individual, for benefits or assistance or the amount or extent of benefits or assistance under any state or local program not covered in subdivision (g). With respect to a state or local program, this subdivision shall only be implemented to the extent that it does not conflict with federal law relating to that program, and that any required federal approval or waiver is first obtained for that program.(i) The Legislature finds and declares that, to the extent they are otherwise a qualified recipient pursuant to paragraph (3) of subdivision (b), undocumented persons are eligible for the payment authorized by this section within the meaning of subsection (d) of Section 1621 of Title 8 of the United States Code.(j) This section shall remain in effect until January 1, 2025, and as of that date is repealed. |
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| 158 | + | |
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| 159 | + | SEC. 5. Section 8150 of the Welfare and Institutions Code is amended to read: |
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| 160 | + | |
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| 161 | + | ### SEC. 5. |
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| 162 | + | |
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| 163 | + | 8150. (a) The Controller shall make a one-time Golden State Stimulus tax refund payment in the applicable amount to each qualified recipient. A qualified recipient shall not receive more than one payment of the applicable amount. The payments may be made in the form and manner determined by the Franchise Tax Board.(b) For purposes of this section, the following definitions shall apply:(1) Applicable amount means the following:(A) In the case of a qualified recipient who meets the criteria of only one of clause (i) or clause (ii) of subparagraph (A) of paragraph (3), six hundred dollars ($600).(B) In the case of a qualified recipient who meets the criteria of both clause (i) and clause (ii) of subparagraph (A) of paragraph (3), one thousand two hundred dollars ($1,200).(2) Resident shall have the same meaning as that term is defined in Section 17014 of the Revenue and Taxation Code.(3) (A) Qualified recipient means either of the following:(i) An eligible individual as determined under Section 17052 of the Revenue and Taxation Code who filed a California individual income tax return for the taxable year beginning on or after January 1, 2020, and before January 1, 2021, who has been allowed a tax credit pursuant to Section 17052 of the Revenue and Taxation Code for that taxable year on a return filed by November October 15, 2021, and is a California resident on the date the Controller issues the payment pursuant to subdivision (a).(ii) An individual who would otherwise be an eligible individual pursuant to subparagraphs (A), except for subclause (II) of clause (ii), and (B) of paragraph (1) of subsection (c) of Section 32 of the Internal Revenue Code, as modified by paragraph (1) of subdivision (c) of Section 17052 of the Revenue and Taxation Code and who satisfies all of the following:(I) Filed a California individual income tax return on or before October 15, 2021, except as provided in subparagraph (B), for the taxable year beginning on or after January 1, 2020, and before January 1, 2021.(II) Included on the return described in subclause (I) either their federal individual taxpayer identification number, or, if married, the federal individual taxpayer identification number of their spouse.(III) Reported on the return described in subclause (I), California adjusted gross income of seventy-five thousand dollars ($75,000) or less.(IV) Is a California resident, as defined by Section 17014 of the Revenue and Taxation Code, on the date the Controller issues the payment pursuant to subdivision (a).(B) In the case of an individual who included either their federal individual taxpayer identification number or, if married, the federal individual taxpayer identification number of their spouse, on their California individual income tax return for the taxable year beginning on or after January 1, 2020, and before January 1, 2021, and who meets all of the other requirements of a qualified recipient, both of the following shall apply if the individual or their spouse applied for, but did not receive, a federal individual taxpayer identification number on or before October 15, 2021:(i) The individual is a qualified recipient for purposes of this section if the tax return described in this subparagraph was filed on or before February 15, 2022.(ii) Sections 19131 and 19132 of the Revenue and Taxation Code shall not apply to the tax return described in this subparagraph.(B)(C) Notwithstanding subparagraph (A), a qualified recipient shall not include an individual that satisfies all of the following:(i) Is an eligible individual without a qualifying child as determined under Section 17052. 17052 of the Revenue and Taxation Code.(ii) Files their California individual income tax return using the single filing status for the taxable year described in subparagraph (A).(iii) Satisfies either of the following:(I) Is deceased on the date the Controller would issue the payment authorized under subdivision (a), but for the individuals death.(II) Is incarcerated, other than incarceration pending the disposition of charges, in a jail, prison, or similar penal institution or correctional facility on the date the Controller would issue the payment authorized under subdivision (a), but for the incarceration.(c) In the case of a qualified recipient that files a joint return with their spouse pursuant to Part 10.2 (commencing with Section 18401) of Division 2 of the Revenue and Taxation Code for a taxable year described in subparagraph (A) of paragraph (3) of subdivision (b), the qualified recipient and their spouse shall be considered one qualified recipient for purposes of this section, and shall receive only one payment of the applicable amount.(d) The payment authorized by this section shall not be a refund or overpayment of income taxes under Chapter 6 (commencing with Section 19301) of Part 10.2 of Division 2 of the Revenue and Taxation Code of any liability imposed under Part 10 (commencing with Section 17001) of Division 2 of the Revenue and Taxation Code.(e) The Franchise Tax Board shall provide return or return information of the qualified recipients to the Controller as authorized under Section 19554.1 of the Revenue and Taxation Code to allow the Controller to make payments authorized pursuant to this section.(f) (1) There is hereby created in the State Treasury the Golden State Stimulus Emergency Fund. Notwithstanding Section 13340 of the Government Code, an amount necessary for the Controller to make the required payments required under subdivision (a) is hereby continuously appropriated, without regard to fiscal year, from the Golden State Stimulus Emergency Fund to the Controller for the purpose of making the Golden State Stimulus tax refund payments to help low-income Californians.(2) The Controller shall transfer to the Golden State Stimulus Emergency Fund an amount not in excess of the amount appropriated under paragraph (1).(3) (A) The Controller shall issue the required payments no later than July 15, 2022.(B) Notwithstanding subparagraph (A), the Controller may reissue stale, dated, or replacement warrants for the payments pursuant to subparagraph (B) of paragraph (2) of subdivision (b) of Section 905.2 of the Government Code after July 15, 2022.(4) All refunds returned shall be redeposited by the Controller in the Golden State Stimulus Emergency Fund. (3)(5) Any unused money remaining in the Golden State Stimulus Emergency Fund shall be transferred to the General Fund by June 1, 2024.(g) Notwithstanding any other law, the payment authorized pursuant to this section shall be treated in the same manner as the federal earned income refund for the purpose of determining eligibility to receive benefits under Division 9 (commencing with Section 10000) of the Welfare and Institutions Code, excluding benefits under Chapter 7 (commencing with Section 14000) of Part 3 of Division 9 of the Welfare and Institutions Code, or amounts of those benefits.(h) Notwithstanding any other law, the payment authorized pursuant to this section shall not be taken into account as income, and shall not be taken into account as resources for a period of 12 months from receipt, for purposes of determining the eligibility of such individual, or any other individual, for benefits or assistance or the amount or extent of benefits or assistance under any state or local program not covered in subdivision (g). With respect to a state or local program, this subdivision shall only be implemented to the extent that it does not conflict with federal law relating to that program, and that any required federal approval or waiver is first obtained for that program.(i) The Legislature finds and declares that, to the extent they are otherwise a qualified recipient pursuant to paragraph (3) of subdivision (b), undocumented persons are eligible for the payment authorized by this section within the meaning of subsection (d) of Section 1621 of Title 8 of the United States Code.(j) This section shall remain in effect until January 1, 2025, and as of that date is repealed. |
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| 164 | + | |
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| 165 | + | 8150. (a) The Controller shall make a one-time Golden State Stimulus tax refund payment in the applicable amount to each qualified recipient. A qualified recipient shall not receive more than one payment of the applicable amount. The payments may be made in the form and manner determined by the Franchise Tax Board.(b) For purposes of this section, the following definitions shall apply:(1) Applicable amount means the following:(A) In the case of a qualified recipient who meets the criteria of only one of clause (i) or clause (ii) of subparagraph (A) of paragraph (3), six hundred dollars ($600).(B) In the case of a qualified recipient who meets the criteria of both clause (i) and clause (ii) of subparagraph (A) of paragraph (3), one thousand two hundred dollars ($1,200).(2) Resident shall have the same meaning as that term is defined in Section 17014 of the Revenue and Taxation Code.(3) (A) Qualified recipient means either of the following:(i) An eligible individual as determined under Section 17052 of the Revenue and Taxation Code who filed a California individual income tax return for the taxable year beginning on or after January 1, 2020, and before January 1, 2021, who has been allowed a tax credit pursuant to Section 17052 of the Revenue and Taxation Code for that taxable year on a return filed by November October 15, 2021, and is a California resident on the date the Controller issues the payment pursuant to subdivision (a).(ii) An individual who would otherwise be an eligible individual pursuant to subparagraphs (A), except for subclause (II) of clause (ii), and (B) of paragraph (1) of subsection (c) of Section 32 of the Internal Revenue Code, as modified by paragraph (1) of subdivision (c) of Section 17052 of the Revenue and Taxation Code and who satisfies all of the following:(I) Filed a California individual income tax return on or before October 15, 2021, except as provided in subparagraph (B), for the taxable year beginning on or after January 1, 2020, and before January 1, 2021.(II) Included on the return described in subclause (I) either their federal individual taxpayer identification number, or, if married, the federal individual taxpayer identification number of their spouse.(III) Reported on the return described in subclause (I), California adjusted gross income of seventy-five thousand dollars ($75,000) or less.(IV) Is a California resident, as defined by Section 17014 of the Revenue and Taxation Code, on the date the Controller issues the payment pursuant to subdivision (a).(B) In the case of an individual who included either their federal individual taxpayer identification number or, if married, the federal individual taxpayer identification number of their spouse, on their California individual income tax return for the taxable year beginning on or after January 1, 2020, and before January 1, 2021, and who meets all of the other requirements of a qualified recipient, both of the following shall apply if the individual or their spouse applied for, but did not receive, a federal individual taxpayer identification number on or before October 15, 2021:(i) The individual is a qualified recipient for purposes of this section if the tax return described in this subparagraph was filed on or before February 15, 2022.(ii) Sections 19131 and 19132 of the Revenue and Taxation Code shall not apply to the tax return described in this subparagraph.(B)(C) Notwithstanding subparagraph (A), a qualified recipient shall not include an individual that satisfies all of the following:(i) Is an eligible individual without a qualifying child as determined under Section 17052. 17052 of the Revenue and Taxation Code.(ii) Files their California individual income tax return using the single filing status for the taxable year described in subparagraph (A).(iii) Satisfies either of the following:(I) Is deceased on the date the Controller would issue the payment authorized under subdivision (a), but for the individuals death.(II) Is incarcerated, other than incarceration pending the disposition of charges, in a jail, prison, or similar penal institution or correctional facility on the date the Controller would issue the payment authorized under subdivision (a), but for the incarceration.(c) In the case of a qualified recipient that files a joint return with their spouse pursuant to Part 10.2 (commencing with Section 18401) of Division 2 of the Revenue and Taxation Code for a taxable year described in subparagraph (A) of paragraph (3) of subdivision (b), the qualified recipient and their spouse shall be considered one qualified recipient for purposes of this section, and shall receive only one payment of the applicable amount.(d) The payment authorized by this section shall not be a refund or overpayment of income taxes under Chapter 6 (commencing with Section 19301) of Part 10.2 of Division 2 of the Revenue and Taxation Code of any liability imposed under Part 10 (commencing with Section 17001) of Division 2 of the Revenue and Taxation Code.(e) The Franchise Tax Board shall provide return or return information of the qualified recipients to the Controller as authorized under Section 19554.1 of the Revenue and Taxation Code to allow the Controller to make payments authorized pursuant to this section.(f) (1) There is hereby created in the State Treasury the Golden State Stimulus Emergency Fund. Notwithstanding Section 13340 of the Government Code, an amount necessary for the Controller to make the required payments required under subdivision (a) is hereby continuously appropriated, without regard to fiscal year, from the Golden State Stimulus Emergency Fund to the Controller for the purpose of making the Golden State Stimulus tax refund payments to help low-income Californians.(2) The Controller shall transfer to the Golden State Stimulus Emergency Fund an amount not in excess of the amount appropriated under paragraph (1).(3) (A) The Controller shall issue the required payments no later than July 15, 2022.(B) Notwithstanding subparagraph (A), the Controller may reissue stale, dated, or replacement warrants for the payments pursuant to subparagraph (B) of paragraph (2) of subdivision (b) of Section 905.2 of the Government Code after July 15, 2022.(4) All refunds returned shall be redeposited by the Controller in the Golden State Stimulus Emergency Fund. (3)(5) Any unused money remaining in the Golden State Stimulus Emergency Fund shall be transferred to the General Fund by June 1, 2024.(g) Notwithstanding any other law, the payment authorized pursuant to this section shall be treated in the same manner as the federal earned income refund for the purpose of determining eligibility to receive benefits under Division 9 (commencing with Section 10000) of the Welfare and Institutions Code, excluding benefits under Chapter 7 (commencing with Section 14000) of Part 3 of Division 9 of the Welfare and Institutions Code, or amounts of those benefits.(h) Notwithstanding any other law, the payment authorized pursuant to this section shall not be taken into account as income, and shall not be taken into account as resources for a period of 12 months from receipt, for purposes of determining the eligibility of such individual, or any other individual, for benefits or assistance or the amount or extent of benefits or assistance under any state or local program not covered in subdivision (g). With respect to a state or local program, this subdivision shall only be implemented to the extent that it does not conflict with federal law relating to that program, and that any required federal approval or waiver is first obtained for that program.(i) The Legislature finds and declares that, to the extent they are otherwise a qualified recipient pursuant to paragraph (3) of subdivision (b), undocumented persons are eligible for the payment authorized by this section within the meaning of subsection (d) of Section 1621 of Title 8 of the United States Code.(j) This section shall remain in effect until January 1, 2025, and as of that date is repealed. |
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| 166 | + | |
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| 167 | + | 8150. (a) The Controller shall make a one-time Golden State Stimulus tax refund payment in the applicable amount to each qualified recipient. A qualified recipient shall not receive more than one payment of the applicable amount. The payments may be made in the form and manner determined by the Franchise Tax Board.(b) For purposes of this section, the following definitions shall apply:(1) Applicable amount means the following:(A) In the case of a qualified recipient who meets the criteria of only one of clause (i) or clause (ii) of subparagraph (A) of paragraph (3), six hundred dollars ($600).(B) In the case of a qualified recipient who meets the criteria of both clause (i) and clause (ii) of subparagraph (A) of paragraph (3), one thousand two hundred dollars ($1,200).(2) Resident shall have the same meaning as that term is defined in Section 17014 of the Revenue and Taxation Code.(3) (A) Qualified recipient means either of the following:(i) An eligible individual as determined under Section 17052 of the Revenue and Taxation Code who filed a California individual income tax return for the taxable year beginning on or after January 1, 2020, and before January 1, 2021, who has been allowed a tax credit pursuant to Section 17052 of the Revenue and Taxation Code for that taxable year on a return filed by November October 15, 2021, and is a California resident on the date the Controller issues the payment pursuant to subdivision (a).(ii) An individual who would otherwise be an eligible individual pursuant to subparagraphs (A), except for subclause (II) of clause (ii), and (B) of paragraph (1) of subsection (c) of Section 32 of the Internal Revenue Code, as modified by paragraph (1) of subdivision (c) of Section 17052 of the Revenue and Taxation Code and who satisfies all of the following:(I) Filed a California individual income tax return on or before October 15, 2021, except as provided in subparagraph (B), for the taxable year beginning on or after January 1, 2020, and before January 1, 2021.(II) Included on the return described in subclause (I) either their federal individual taxpayer identification number, or, if married, the federal individual taxpayer identification number of their spouse.(III) Reported on the return described in subclause (I), California adjusted gross income of seventy-five thousand dollars ($75,000) or less.(IV) Is a California resident, as defined by Section 17014 of the Revenue and Taxation Code, on the date the Controller issues the payment pursuant to subdivision (a).(B) In the case of an individual who included either their federal individual taxpayer identification number or, if married, the federal individual taxpayer identification number of their spouse, on their California individual income tax return for the taxable year beginning on or after January 1, 2020, and before January 1, 2021, and who meets all of the other requirements of a qualified recipient, both of the following shall apply if the individual or their spouse applied for, but did not receive, a federal individual taxpayer identification number on or before October 15, 2021:(i) The individual is a qualified recipient for purposes of this section if the tax return described in this subparagraph was filed on or before February 15, 2022.(ii) Sections 19131 and 19132 of the Revenue and Taxation Code shall not apply to the tax return described in this subparagraph.(B)(C) Notwithstanding subparagraph (A), a qualified recipient shall not include an individual that satisfies all of the following:(i) Is an eligible individual without a qualifying child as determined under Section 17052. 17052 of the Revenue and Taxation Code.(ii) Files their California individual income tax return using the single filing status for the taxable year described in subparagraph (A).(iii) Satisfies either of the following:(I) Is deceased on the date the Controller would issue the payment authorized under subdivision (a), but for the individuals death.(II) Is incarcerated, other than incarceration pending the disposition of charges, in a jail, prison, or similar penal institution or correctional facility on the date the Controller would issue the payment authorized under subdivision (a), but for the incarceration.(c) In the case of a qualified recipient that files a joint return with their spouse pursuant to Part 10.2 (commencing with Section 18401) of Division 2 of the Revenue and Taxation Code for a taxable year described in subparagraph (A) of paragraph (3) of subdivision (b), the qualified recipient and their spouse shall be considered one qualified recipient for purposes of this section, and shall receive only one payment of the applicable amount.(d) The payment authorized by this section shall not be a refund or overpayment of income taxes under Chapter 6 (commencing with Section 19301) of Part 10.2 of Division 2 of the Revenue and Taxation Code of any liability imposed under Part 10 (commencing with Section 17001) of Division 2 of the Revenue and Taxation Code.(e) The Franchise Tax Board shall provide return or return information of the qualified recipients to the Controller as authorized under Section 19554.1 of the Revenue and Taxation Code to allow the Controller to make payments authorized pursuant to this section.(f) (1) There is hereby created in the State Treasury the Golden State Stimulus Emergency Fund. Notwithstanding Section 13340 of the Government Code, an amount necessary for the Controller to make the required payments required under subdivision (a) is hereby continuously appropriated, without regard to fiscal year, from the Golden State Stimulus Emergency Fund to the Controller for the purpose of making the Golden State Stimulus tax refund payments to help low-income Californians.(2) The Controller shall transfer to the Golden State Stimulus Emergency Fund an amount not in excess of the amount appropriated under paragraph (1).(3) (A) The Controller shall issue the required payments no later than July 15, 2022.(B) Notwithstanding subparagraph (A), the Controller may reissue stale, dated, or replacement warrants for the payments pursuant to subparagraph (B) of paragraph (2) of subdivision (b) of Section 905.2 of the Government Code after July 15, 2022.(4) All refunds returned shall be redeposited by the Controller in the Golden State Stimulus Emergency Fund. (3)(5) Any unused money remaining in the Golden State Stimulus Emergency Fund shall be transferred to the General Fund by June 1, 2024.(g) Notwithstanding any other law, the payment authorized pursuant to this section shall be treated in the same manner as the federal earned income refund for the purpose of determining eligibility to receive benefits under Division 9 (commencing with Section 10000) of the Welfare and Institutions Code, excluding benefits under Chapter 7 (commencing with Section 14000) of Part 3 of Division 9 of the Welfare and Institutions Code, or amounts of those benefits.(h) Notwithstanding any other law, the payment authorized pursuant to this section shall not be taken into account as income, and shall not be taken into account as resources for a period of 12 months from receipt, for purposes of determining the eligibility of such individual, or any other individual, for benefits or assistance or the amount or extent of benefits or assistance under any state or local program not covered in subdivision (g). With respect to a state or local program, this subdivision shall only be implemented to the extent that it does not conflict with federal law relating to that program, and that any required federal approval or waiver is first obtained for that program.(i) The Legislature finds and declares that, to the extent they are otherwise a qualified recipient pursuant to paragraph (3) of subdivision (b), undocumented persons are eligible for the payment authorized by this section within the meaning of subsection (d) of Section 1621 of Title 8 of the United States Code.(j) This section shall remain in effect until January 1, 2025, and as of that date is repealed. |
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| 168 | + | |
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| 169 | + | |
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| 170 | + | |
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| 171 | + | 8150. (a) The Controller shall make a one-time Golden State Stimulus tax refund payment in the applicable amount to each qualified recipient. A qualified recipient shall not receive more than one payment of the applicable amount. The payments may be made in the form and manner determined by the Franchise Tax Board. |
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| 172 | + | |
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| 173 | + | (b) For purposes of this section, the following definitions shall apply: |
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| 174 | + | |
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| 175 | + | (1) Applicable amount means the following: |
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| 176 | + | |
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| 177 | + | (A) In the case of a qualified recipient who meets the criteria of only one of clause (i) or clause (ii) of subparagraph (A) of paragraph (3), six hundred dollars ($600). |
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| 178 | + | |
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| 179 | + | (B) In the case of a qualified recipient who meets the criteria of both clause (i) and clause (ii) of subparagraph (A) of paragraph (3), one thousand two hundred dollars ($1,200). |
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| 180 | + | |
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| 181 | + | (2) Resident shall have the same meaning as that term is defined in Section 17014 of the Revenue and Taxation Code. |
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| 182 | + | |
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| 183 | + | (3) (A) Qualified recipient means either of the following: |
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| 184 | + | |
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| 185 | + | (i) An eligible individual as determined under Section 17052 of the Revenue and Taxation Code who filed a California individual income tax return for the taxable year beginning on or after January 1, 2020, and before January 1, 2021, who has been allowed a tax credit pursuant to Section 17052 of the Revenue and Taxation Code for that taxable year on a return filed by November October 15, 2021, and is a California resident on the date the Controller issues the payment pursuant to subdivision (a). |
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| 186 | + | |
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| 187 | + | (ii) An individual who would otherwise be an eligible individual pursuant to subparagraphs (A), except for subclause (II) of clause (ii), and (B) of paragraph (1) of subsection (c) of Section 32 of the Internal Revenue Code, as modified by paragraph (1) of subdivision (c) of Section 17052 of the Revenue and Taxation Code and who satisfies all of the following: |
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| 188 | + | |
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| 189 | + | (I) Filed a California individual income tax return on or before October 15, 2021, except as provided in subparagraph (B), for the taxable year beginning on or after January 1, 2020, and before January 1, 2021. |
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| 190 | + | |
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| 191 | + | (II) Included on the return described in subclause (I) either their federal individual taxpayer identification number, or, if married, the federal individual taxpayer identification number of their spouse. |
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| 192 | + | |
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| 193 | + | (III) Reported on the return described in subclause (I), California adjusted gross income of seventy-five thousand dollars ($75,000) or less. |
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| 194 | + | |
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| 195 | + | (IV) Is a California resident, as defined by Section 17014 of the Revenue and Taxation Code, on the date the Controller issues the payment pursuant to subdivision (a). |
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| 196 | + | |
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| 197 | + | (B) In the case of an individual who included either their federal individual taxpayer identification number or, if married, the federal individual taxpayer identification number of their spouse, on their California individual income tax return for the taxable year beginning on or after January 1, 2020, and before January 1, 2021, and who meets all of the other requirements of a qualified recipient, both of the following shall apply if the individual or their spouse applied for, but did not receive, a federal individual taxpayer identification number on or before October 15, 2021: |
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| 198 | + | |
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| 199 | + | (i) The individual is a qualified recipient for purposes of this section if the tax return described in this subparagraph was filed on or before February 15, 2022. |
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| 200 | + | |
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| 201 | + | (ii) Sections 19131 and 19132 of the Revenue and Taxation Code shall not apply to the tax return described in this subparagraph. |
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| 202 | + | |
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| 203 | + | (B) |
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| 204 | + | |
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| 205 | + | |
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| 206 | + | |
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| 207 | + | (C) Notwithstanding subparagraph (A), a qualified recipient shall not include an individual that satisfies all of the following: |
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| 208 | + | |
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| 209 | + | (i) Is an eligible individual without a qualifying child as determined under Section 17052. 17052 of the Revenue and Taxation Code. |
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| 210 | + | |
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| 211 | + | (ii) Files their California individual income tax return using the single filing status for the taxable year described in subparagraph (A). |
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| 212 | + | |
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| 213 | + | (iii) Satisfies either of the following: |
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| 214 | + | |
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| 215 | + | (I) Is deceased on the date the Controller would issue the payment authorized under subdivision (a), but for the individuals death. |
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| 216 | + | |
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| 217 | + | (II) Is incarcerated, other than incarceration pending the disposition of charges, in a jail, prison, or similar penal institution or correctional facility on the date the Controller would issue the payment authorized under subdivision (a), but for the incarceration. |
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| 218 | + | |
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| 219 | + | (c) In the case of a qualified recipient that files a joint return with their spouse pursuant to Part 10.2 (commencing with Section 18401) of Division 2 of the Revenue and Taxation Code for a taxable year described in subparagraph (A) of paragraph (3) of subdivision (b), the qualified recipient and their spouse shall be considered one qualified recipient for purposes of this section, and shall receive only one payment of the applicable amount. |
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| 220 | + | |
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| 221 | + | (d) The payment authorized by this section shall not be a refund or overpayment of income taxes under Chapter 6 (commencing with Section 19301) of Part 10.2 of Division 2 of the Revenue and Taxation Code of any liability imposed under Part 10 (commencing with Section 17001) of Division 2 of the Revenue and Taxation Code. |
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| 222 | + | |
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| 223 | + | (e) The Franchise Tax Board shall provide return or return information of the qualified recipients to the Controller as authorized under Section 19554.1 of the Revenue and Taxation Code to allow the Controller to make payments authorized pursuant to this section. |
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| 224 | + | |
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| 225 | + | (f) (1) There is hereby created in the State Treasury the Golden State Stimulus Emergency Fund. Notwithstanding Section 13340 of the Government Code, an amount necessary for the Controller to make the required payments required under subdivision (a) is hereby continuously appropriated, without regard to fiscal year, from the Golden State Stimulus Emergency Fund to the Controller for the purpose of making the Golden State Stimulus tax refund payments to help low-income Californians. |
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| 226 | + | |
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| 227 | + | (2) The Controller shall transfer to the Golden State Stimulus Emergency Fund an amount not in excess of the amount appropriated under paragraph (1). |
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| 228 | + | |
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| 229 | + | (3) (A) The Controller shall issue the required payments no later than July 15, 2022. |
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| 230 | + | |
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| 231 | + | (B) Notwithstanding subparagraph (A), the Controller may reissue stale, dated, or replacement warrants for the payments pursuant to subparagraph (B) of paragraph (2) of subdivision (b) of Section 905.2 of the Government Code after July 15, 2022. |
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| 232 | + | |
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| 233 | + | (4) All refunds returned shall be redeposited by the Controller in the Golden State Stimulus Emergency Fund. |
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| 234 | + | |
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| 235 | + | (3) |
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| 236 | + | |
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| 237 | + | |
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| 238 | + | |
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| 239 | + | (5) Any unused money remaining in the Golden State Stimulus Emergency Fund shall be transferred to the General Fund by June 1, 2024. |
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| 240 | + | |
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| 241 | + | (g) Notwithstanding any other law, the payment authorized pursuant to this section shall be treated in the same manner as the federal earned income refund for the purpose of determining eligibility to receive benefits under Division 9 (commencing with Section 10000) of the Welfare and Institutions Code, excluding benefits under Chapter 7 (commencing with Section 14000) of Part 3 of Division 9 of the Welfare and Institutions Code, or amounts of those benefits. |
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| 242 | + | |
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| 243 | + | (h) Notwithstanding any other law, the payment authorized pursuant to this section shall not be taken into account as income, and shall not be taken into account as resources for a period of 12 months from receipt, for purposes of determining the eligibility of such individual, or any other individual, for benefits or assistance or the amount or extent of benefits or assistance under any state or local program not covered in subdivision (g). With respect to a state or local program, this subdivision shall only be implemented to the extent that it does not conflict with federal law relating to that program, and that any required federal approval or waiver is first obtained for that program. |
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| 244 | + | |
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| 245 | + | (i) The Legislature finds and declares that, to the extent they are otherwise a qualified recipient pursuant to paragraph (3) of subdivision (b), undocumented persons are eligible for the payment authorized by this section within the meaning of subsection (d) of Section 1621 of Title 8 of the United States Code. |
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| 246 | + | |
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| 247 | + | (j) This section shall remain in effect until January 1, 2025, and as of that date is repealed. |
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| 248 | + | |
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| 249 | + | SEC. 6. Section 8150.2 is added to the Welfare and Institutions Code, to read:8150.2. (a) The Controller shall make a one-time Golden State Stimulus II tax refund payment to each qualified recipient in an amount determined pursuant to subdivision (c), but not to exceed one thousand one hundred dollars ($1,100). A qualified recipient shall not receive more than one payment of the applicable amount. The payment may be made in the form and manner determined by the Franchise Tax Board.(b) (1) For purposes of this section, qualified recipient means an individual who meets all of the following criteria:(A) Is an individual who filed a California individual income tax return on or before October 15, 2021, except as provided in paragraph (2), for the taxable year beginning on or after January 1, 2020, and before January 1, 2021.(B) Is a California resident, as defined by Section 17014 of the Revenue and Taxation Code, for more than one-half of the taxable year beginning on or after January 1, 2020, and before January 1, 2021, and on the date the Controller issues the rebate pursuant to subdivision (a).(C) Cannot be claimed as a dependent by another taxpayer.(D) Had California adjusted gross income of one dollar ($1) or more, but not more than seventy-five thousand dollars ($75,000), or not more than thirty-seven thousand five hundred dollars ($37,500) in the case of a married individual filing separately, as reported on the return described in subparagraph (A).(E) Had wages subject to withholding under Division 6 (commencing with Section 13000) of the Unemployment Insurance Code of seventy-five thousand dollars ($75,000) or less, or thirty-seven thousand five hundred dollars ($37,500) or less in the case of a married individual filing separately, as reported on the return described in subparagraph (A).(2) In the case of an individual who included either their federal individual taxpayer identification number or, if married, the federal individual taxpayer identification number of their spouse, on their California individual income tax return for the taxable year beginning on or after January 1, 2020, and before January 1, 2021, and who meets all of the other requirements of a qualified recipient, both of the following shall apply if the individual or their spouse applied for, but did not receive, a federal individual taxpayer identification number on or before October 15, 2021:(A) The individual is a qualified recipient for purposes of this section if the tax return described in this paragraph was filed on or before February 15, 2022.(B) Sections 19131 and 19132 of the Revenue and Taxation Code shall not apply to the return described in this paragraph.(3) A qualified recipient shall not include an individual who satisfies all of the following:(A) Is an individual without a dependent.(B) Files or filed their California individual income tax return using the single filing status for the taxable year described in subparagraph (A) of paragraph (1).(C) Is either of the following:(i) Deceased on the date the Controller would issue the payment authorized under subdivision (a), but for the individuals death.(ii) Incarcerated, other than incarcerated pending the disposition of charges, in a jail, prison, or similar penal institution or correctional facility on the date the Controller would issue the payment authorized under subdivision (a), but for the individuals incarceration.(c) The payment for a qualified recipient shall be in an amount as follows:(1) Five hundred dollars ($500), or two hundred fifty dollars ($250) in the case of a married individual filing separately, if the qualified recipient met the requirements under Section 8150, the qualified recipient filed the return described in subparagraph (A) of paragraph (1) of subdivision (b) using their social security number, and, if married, the social security number of their spouse, and the qualified recipient claimed a credit for one or more dependents under paragraph (1) of subdivision (d) of Section 17054 of the Revenue and Taxation Code on that return.(2) Six hundred dollars ($600), or three hundred dollars ($300) in the case of a married individual filing separately, if the qualified recipient did not meet the requirements under Section 8150, and the qualified recipient did not claim a credit for one or more dependents under paragraph (1) of subdivision (d) of Section 17054 of the Revenue and Taxation Code on the return described in subparagraph (A) of paragraph (1) of subdivision (b).(3) One thousand dollars ($1,000), or five hundred dollars ($500) in the case of a married individual filing separately, if the qualified recipient met the requirements under Section 8150, the qualified recipient filed the return described in subparagraph (A) of paragraph (1) of subdivision (b) with either their federal individual taxpayer identification number, or, if married, the federal individual taxpayer identification number of their spouse, and the qualified recipient claimed a credit for one or more dependents under paragraph (1) of subdivision (d) of Section 17054 of the Revenue and Taxation Code on that return.(4) One thousand one hundred dollars ($1,100), or five hundred fifty dollars ($550) in the case of a married individual filing separately, if the qualified recipient did not meet the requirements under Section 8150 and the qualified recipient claimed a credit for one or more dependents under paragraph (1) of subdivision (d) of Section 17054 of the Revenue and Taxation Code on the return described in subparagraph (A) of paragraph (1) of subdivision (b).(d) The payment authorized by this section shall not be a refund or overpayment of income taxes under Chapter 6 (commencing with Section 19301) of Part 10.2 of Division 2 of the Revenue and Taxation Code of any liability imposed under Part 10 (commencing with Section 17001) of Division 2 of the Revenue and Taxation Code.(e) In the case of a qualified recipient who files a joint return with their spouse pursuant to Part 10.2 (commencing with Section 18401) of the Revenue and Taxation Code for a taxable year described in subparagraph (A) of paragraph (1) of subdivision (b), the qualified recipient and their spouse shall be considered one qualified recipient for purposes of this section, and shall receive only one payment of the applicable amount.(f) (1) The Franchise Tax Board shall provide return or return information of the qualified recipients to the Controller as authorized under Section 19554.1 of the Revenue and Taxation Code to allow the Controller to make payments authorized pursuant to this section.(2) The Franchise Tax Board shall inform the Controller of the payment amount for each qualified recipient.(g) (1) Notwithstanding Section 13340 of the Government Code, an amount necessary for the Controller to make the payments required under subdivision (a) is hereby continuously appropriated, without regard to fiscal year, from the Golden State Stimulus Emergency Fund to the Controller for the purpose of making the Golden State Stimulus II tax refund payments to help low- and middle-income Californians impacted by the COVID-19 emergency.(2) The Controller shall transfer to the Golden State Stimulus Emergency Fund an amount not in excess of the amount appropriated under paragraph (1).(3) (A) The Controller shall issue the required payments no later than July 15, 2022.(B) Notwithstanding subparagraph (A), the Controller may reissue stale, dated, or replacement warrants for the Golden State Stimulus II tax refund payments pursuant to subparagraph (B) of paragraph (2) of subdivision (b) of Section 905.2 of the Government Code after July 15, 2022.(4) All payments which are returned shall be redeposited by the Controller in the Golden State Stimulus Emergency Fund.(5) Any unused money remaining in the Golden State Stimulus Emergency Fund shall be transferred to the General Fund by June 1, 2024.(h) Notwithstanding any other law, the payment authorized pursuant to this section shall be treated in the same manner as the federal earned income refund for the purpose of determining eligibility to receive benefits under Division 9 (commencing with Section 10000), excluding benefits under Chapter 7 (commencing with Section 14000) of Part 3 of Division 9, or amounts of those benefits.(i) Notwithstanding any other law, the payment authorized pursuant to this section shall not be taken into account as income, and shall not be taken into account as resources for a period of 12 months from receipt, for purposes of determining the eligibility of such individual, or any other individual, for benefits or assistance or the amount or extent of benefits or assistance under any state or local program not covered in subdivision (h). With respect to a state or local program, this subdivision shall only be implemented to the extent that it does not conflict with federal law relating to that program, and that any required federal approval or waiver is first obtained for that program.(j) The Legislature finds and declares that, to the extent that an individual is otherwise a qualified recipient pursuant to this section, an undocumented person, within the meaning of subsection (d) of Section 1621 of Title 8 of the United States Code, is eligible for the payment authorized by this section.(k) This section shall remain in effect only until January 1, 2025, and on that date is repealed. |
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| 250 | + | |
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| 251 | + | SEC. 6. Section 8150.2 is added to the Welfare and Institutions Code, to read: |
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| 252 | + | |
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| 253 | + | ### SEC. 6. |
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| 254 | + | |
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| 255 | + | 8150.2. (a) The Controller shall make a one-time Golden State Stimulus II tax refund payment to each qualified recipient in an amount determined pursuant to subdivision (c), but not to exceed one thousand one hundred dollars ($1,100). A qualified recipient shall not receive more than one payment of the applicable amount. The payment may be made in the form and manner determined by the Franchise Tax Board.(b) (1) For purposes of this section, qualified recipient means an individual who meets all of the following criteria:(A) Is an individual who filed a California individual income tax return on or before October 15, 2021, except as provided in paragraph (2), for the taxable year beginning on or after January 1, 2020, and before January 1, 2021.(B) Is a California resident, as defined by Section 17014 of the Revenue and Taxation Code, for more than one-half of the taxable year beginning on or after January 1, 2020, and before January 1, 2021, and on the date the Controller issues the rebate pursuant to subdivision (a).(C) Cannot be claimed as a dependent by another taxpayer.(D) Had California adjusted gross income of one dollar ($1) or more, but not more than seventy-five thousand dollars ($75,000), or not more than thirty-seven thousand five hundred dollars ($37,500) in the case of a married individual filing separately, as reported on the return described in subparagraph (A).(E) Had wages subject to withholding under Division 6 (commencing with Section 13000) of the Unemployment Insurance Code of seventy-five thousand dollars ($75,000) or less, or thirty-seven thousand five hundred dollars ($37,500) or less in the case of a married individual filing separately, as reported on the return described in subparagraph (A).(2) In the case of an individual who included either their federal individual taxpayer identification number or, if married, the federal individual taxpayer identification number of their spouse, on their California individual income tax return for the taxable year beginning on or after January 1, 2020, and before January 1, 2021, and who meets all of the other requirements of a qualified recipient, both of the following shall apply if the individual or their spouse applied for, but did not receive, a federal individual taxpayer identification number on or before October 15, 2021:(A) The individual is a qualified recipient for purposes of this section if the tax return described in this paragraph was filed on or before February 15, 2022.(B) Sections 19131 and 19132 of the Revenue and Taxation Code shall not apply to the return described in this paragraph.(3) A qualified recipient shall not include an individual who satisfies all of the following:(A) Is an individual without a dependent.(B) Files or filed their California individual income tax return using the single filing status for the taxable year described in subparagraph (A) of paragraph (1).(C) Is either of the following:(i) Deceased on the date the Controller would issue the payment authorized under subdivision (a), but for the individuals death.(ii) Incarcerated, other than incarcerated pending the disposition of charges, in a jail, prison, or similar penal institution or correctional facility on the date the Controller would issue the payment authorized under subdivision (a), but for the individuals incarceration.(c) The payment for a qualified recipient shall be in an amount as follows:(1) Five hundred dollars ($500), or two hundred fifty dollars ($250) in the case of a married individual filing separately, if the qualified recipient met the requirements under Section 8150, the qualified recipient filed the return described in subparagraph (A) of paragraph (1) of subdivision (b) using their social security number, and, if married, the social security number of their spouse, and the qualified recipient claimed a credit for one or more dependents under paragraph (1) of subdivision (d) of Section 17054 of the Revenue and Taxation Code on that return.(2) Six hundred dollars ($600), or three hundred dollars ($300) in the case of a married individual filing separately, if the qualified recipient did not meet the requirements under Section 8150, and the qualified recipient did not claim a credit for one or more dependents under paragraph (1) of subdivision (d) of Section 17054 of the Revenue and Taxation Code on the return described in subparagraph (A) of paragraph (1) of subdivision (b).(3) One thousand dollars ($1,000), or five hundred dollars ($500) in the case of a married individual filing separately, if the qualified recipient met the requirements under Section 8150, the qualified recipient filed the return described in subparagraph (A) of paragraph (1) of subdivision (b) with either their federal individual taxpayer identification number, or, if married, the federal individual taxpayer identification number of their spouse, and the qualified recipient claimed a credit for one or more dependents under paragraph (1) of subdivision (d) of Section 17054 of the Revenue and Taxation Code on that return.(4) One thousand one hundred dollars ($1,100), or five hundred fifty dollars ($550) in the case of a married individual filing separately, if the qualified recipient did not meet the requirements under Section 8150 and the qualified recipient claimed a credit for one or more dependents under paragraph (1) of subdivision (d) of Section 17054 of the Revenue and Taxation Code on the return described in subparagraph (A) of paragraph (1) of subdivision (b).(d) The payment authorized by this section shall not be a refund or overpayment of income taxes under Chapter 6 (commencing with Section 19301) of Part 10.2 of Division 2 of the Revenue and Taxation Code of any liability imposed under Part 10 (commencing with Section 17001) of Division 2 of the Revenue and Taxation Code.(e) In the case of a qualified recipient who files a joint return with their spouse pursuant to Part 10.2 (commencing with Section 18401) of the Revenue and Taxation Code for a taxable year described in subparagraph (A) of paragraph (1) of subdivision (b), the qualified recipient and their spouse shall be considered one qualified recipient for purposes of this section, and shall receive only one payment of the applicable amount.(f) (1) The Franchise Tax Board shall provide return or return information of the qualified recipients to the Controller as authorized under Section 19554.1 of the Revenue and Taxation Code to allow the Controller to make payments authorized pursuant to this section.(2) The Franchise Tax Board shall inform the Controller of the payment amount for each qualified recipient.(g) (1) Notwithstanding Section 13340 of the Government Code, an amount necessary for the Controller to make the payments required under subdivision (a) is hereby continuously appropriated, without regard to fiscal year, from the Golden State Stimulus Emergency Fund to the Controller for the purpose of making the Golden State Stimulus II tax refund payments to help low- and middle-income Californians impacted by the COVID-19 emergency.(2) The Controller shall transfer to the Golden State Stimulus Emergency Fund an amount not in excess of the amount appropriated under paragraph (1).(3) (A) The Controller shall issue the required payments no later than July 15, 2022.(B) Notwithstanding subparagraph (A), the Controller may reissue stale, dated, or replacement warrants for the Golden State Stimulus II tax refund payments pursuant to subparagraph (B) of paragraph (2) of subdivision (b) of Section 905.2 of the Government Code after July 15, 2022.(4) All payments which are returned shall be redeposited by the Controller in the Golden State Stimulus Emergency Fund.(5) Any unused money remaining in the Golden State Stimulus Emergency Fund shall be transferred to the General Fund by June 1, 2024.(h) Notwithstanding any other law, the payment authorized pursuant to this section shall be treated in the same manner as the federal earned income refund for the purpose of determining eligibility to receive benefits under Division 9 (commencing with Section 10000), excluding benefits under Chapter 7 (commencing with Section 14000) of Part 3 of Division 9, or amounts of those benefits.(i) Notwithstanding any other law, the payment authorized pursuant to this section shall not be taken into account as income, and shall not be taken into account as resources for a period of 12 months from receipt, for purposes of determining the eligibility of such individual, or any other individual, for benefits or assistance or the amount or extent of benefits or assistance under any state or local program not covered in subdivision (h). With respect to a state or local program, this subdivision shall only be implemented to the extent that it does not conflict with federal law relating to that program, and that any required federal approval or waiver is first obtained for that program.(j) The Legislature finds and declares that, to the extent that an individual is otherwise a qualified recipient pursuant to this section, an undocumented person, within the meaning of subsection (d) of Section 1621 of Title 8 of the United States Code, is eligible for the payment authorized by this section.(k) This section shall remain in effect only until January 1, 2025, and on that date is repealed. |
|---|
| 256 | + | |
|---|
| 257 | + | 8150.2. (a) The Controller shall make a one-time Golden State Stimulus II tax refund payment to each qualified recipient in an amount determined pursuant to subdivision (c), but not to exceed one thousand one hundred dollars ($1,100). A qualified recipient shall not receive more than one payment of the applicable amount. The payment may be made in the form and manner determined by the Franchise Tax Board.(b) (1) For purposes of this section, qualified recipient means an individual who meets all of the following criteria:(A) Is an individual who filed a California individual income tax return on or before October 15, 2021, except as provided in paragraph (2), for the taxable year beginning on or after January 1, 2020, and before January 1, 2021.(B) Is a California resident, as defined by Section 17014 of the Revenue and Taxation Code, for more than one-half of the taxable year beginning on or after January 1, 2020, and before January 1, 2021, and on the date the Controller issues the rebate pursuant to subdivision (a).(C) Cannot be claimed as a dependent by another taxpayer.(D) Had California adjusted gross income of one dollar ($1) or more, but not more than seventy-five thousand dollars ($75,000), or not more than thirty-seven thousand five hundred dollars ($37,500) in the case of a married individual filing separately, as reported on the return described in subparagraph (A).(E) Had wages subject to withholding under Division 6 (commencing with Section 13000) of the Unemployment Insurance Code of seventy-five thousand dollars ($75,000) or less, or thirty-seven thousand five hundred dollars ($37,500) or less in the case of a married individual filing separately, as reported on the return described in subparagraph (A).(2) In the case of an individual who included either their federal individual taxpayer identification number or, if married, the federal individual taxpayer identification number of their spouse, on their California individual income tax return for the taxable year beginning on or after January 1, 2020, and before January 1, 2021, and who meets all of the other requirements of a qualified recipient, both of the following shall apply if the individual or their spouse applied for, but did not receive, a federal individual taxpayer identification number on or before October 15, 2021:(A) The individual is a qualified recipient for purposes of this section if the tax return described in this paragraph was filed on or before February 15, 2022.(B) Sections 19131 and 19132 of the Revenue and Taxation Code shall not apply to the return described in this paragraph.(3) A qualified recipient shall not include an individual who satisfies all of the following:(A) Is an individual without a dependent.(B) Files or filed their California individual income tax return using the single filing status for the taxable year described in subparagraph (A) of paragraph (1).(C) Is either of the following:(i) Deceased on the date the Controller would issue the payment authorized under subdivision (a), but for the individuals death.(ii) Incarcerated, other than incarcerated pending the disposition of charges, in a jail, prison, or similar penal institution or correctional facility on the date the Controller would issue the payment authorized under subdivision (a), but for the individuals incarceration.(c) The payment for a qualified recipient shall be in an amount as follows:(1) Five hundred dollars ($500), or two hundred fifty dollars ($250) in the case of a married individual filing separately, if the qualified recipient met the requirements under Section 8150, the qualified recipient filed the return described in subparagraph (A) of paragraph (1) of subdivision (b) using their social security number, and, if married, the social security number of their spouse, and the qualified recipient claimed a credit for one or more dependents under paragraph (1) of subdivision (d) of Section 17054 of the Revenue and Taxation Code on that return.(2) Six hundred dollars ($600), or three hundred dollars ($300) in the case of a married individual filing separately, if the qualified recipient did not meet the requirements under Section 8150, and the qualified recipient did not claim a credit for one or more dependents under paragraph (1) of subdivision (d) of Section 17054 of the Revenue and Taxation Code on the return described in subparagraph (A) of paragraph (1) of subdivision (b).(3) One thousand dollars ($1,000), or five hundred dollars ($500) in the case of a married individual filing separately, if the qualified recipient met the requirements under Section 8150, the qualified recipient filed the return described in subparagraph (A) of paragraph (1) of subdivision (b) with either their federal individual taxpayer identification number, or, if married, the federal individual taxpayer identification number of their spouse, and the qualified recipient claimed a credit for one or more dependents under paragraph (1) of subdivision (d) of Section 17054 of the Revenue and Taxation Code on that return.(4) One thousand one hundred dollars ($1,100), or five hundred fifty dollars ($550) in the case of a married individual filing separately, if the qualified recipient did not meet the requirements under Section 8150 and the qualified recipient claimed a credit for one or more dependents under paragraph (1) of subdivision (d) of Section 17054 of the Revenue and Taxation Code on the return described in subparagraph (A) of paragraph (1) of subdivision (b).(d) The payment authorized by this section shall not be a refund or overpayment of income taxes under Chapter 6 (commencing with Section 19301) of Part 10.2 of Division 2 of the Revenue and Taxation Code of any liability imposed under Part 10 (commencing with Section 17001) of Division 2 of the Revenue and Taxation Code.(e) In the case of a qualified recipient who files a joint return with their spouse pursuant to Part 10.2 (commencing with Section 18401) of the Revenue and Taxation Code for a taxable year described in subparagraph (A) of paragraph (1) of subdivision (b), the qualified recipient and their spouse shall be considered one qualified recipient for purposes of this section, and shall receive only one payment of the applicable amount.(f) (1) The Franchise Tax Board shall provide return or return information of the qualified recipients to the Controller as authorized under Section 19554.1 of the Revenue and Taxation Code to allow the Controller to make payments authorized pursuant to this section.(2) The Franchise Tax Board shall inform the Controller of the payment amount for each qualified recipient.(g) (1) Notwithstanding Section 13340 of the Government Code, an amount necessary for the Controller to make the payments required under subdivision (a) is hereby continuously appropriated, without regard to fiscal year, from the Golden State Stimulus Emergency Fund to the Controller for the purpose of making the Golden State Stimulus II tax refund payments to help low- and middle-income Californians impacted by the COVID-19 emergency.(2) The Controller shall transfer to the Golden State Stimulus Emergency Fund an amount not in excess of the amount appropriated under paragraph (1).(3) (A) The Controller shall issue the required payments no later than July 15, 2022.(B) Notwithstanding subparagraph (A), the Controller may reissue stale, dated, or replacement warrants for the Golden State Stimulus II tax refund payments pursuant to subparagraph (B) of paragraph (2) of subdivision (b) of Section 905.2 of the Government Code after July 15, 2022.(4) All payments which are returned shall be redeposited by the Controller in the Golden State Stimulus Emergency Fund.(5) Any unused money remaining in the Golden State Stimulus Emergency Fund shall be transferred to the General Fund by June 1, 2024.(h) Notwithstanding any other law, the payment authorized pursuant to this section shall be treated in the same manner as the federal earned income refund for the purpose of determining eligibility to receive benefits under Division 9 (commencing with Section 10000), excluding benefits under Chapter 7 (commencing with Section 14000) of Part 3 of Division 9, or amounts of those benefits.(i) Notwithstanding any other law, the payment authorized pursuant to this section shall not be taken into account as income, and shall not be taken into account as resources for a period of 12 months from receipt, for purposes of determining the eligibility of such individual, or any other individual, for benefits or assistance or the amount or extent of benefits or assistance under any state or local program not covered in subdivision (h). With respect to a state or local program, this subdivision shall only be implemented to the extent that it does not conflict with federal law relating to that program, and that any required federal approval or waiver is first obtained for that program.(j) The Legislature finds and declares that, to the extent that an individual is otherwise a qualified recipient pursuant to this section, an undocumented person, within the meaning of subsection (d) of Section 1621 of Title 8 of the United States Code, is eligible for the payment authorized by this section.(k) This section shall remain in effect only until January 1, 2025, and on that date is repealed. |
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| 258 | + | |
|---|
| 259 | + | 8150.2. (a) The Controller shall make a one-time Golden State Stimulus II tax refund payment to each qualified recipient in an amount determined pursuant to subdivision (c), but not to exceed one thousand one hundred dollars ($1,100). A qualified recipient shall not receive more than one payment of the applicable amount. The payment may be made in the form and manner determined by the Franchise Tax Board.(b) (1) For purposes of this section, qualified recipient means an individual who meets all of the following criteria:(A) Is an individual who filed a California individual income tax return on or before October 15, 2021, except as provided in paragraph (2), for the taxable year beginning on or after January 1, 2020, and before January 1, 2021.(B) Is a California resident, as defined by Section 17014 of the Revenue and Taxation Code, for more than one-half of the taxable year beginning on or after January 1, 2020, and before January 1, 2021, and on the date the Controller issues the rebate pursuant to subdivision (a).(C) Cannot be claimed as a dependent by another taxpayer.(D) Had California adjusted gross income of one dollar ($1) or more, but not more than seventy-five thousand dollars ($75,000), or not more than thirty-seven thousand five hundred dollars ($37,500) in the case of a married individual filing separately, as reported on the return described in subparagraph (A).(E) Had wages subject to withholding under Division 6 (commencing with Section 13000) of the Unemployment Insurance Code of seventy-five thousand dollars ($75,000) or less, or thirty-seven thousand five hundred dollars ($37,500) or less in the case of a married individual filing separately, as reported on the return described in subparagraph (A).(2) In the case of an individual who included either their federal individual taxpayer identification number or, if married, the federal individual taxpayer identification number of their spouse, on their California individual income tax return for the taxable year beginning on or after January 1, 2020, and before January 1, 2021, and who meets all of the other requirements of a qualified recipient, both of the following shall apply if the individual or their spouse applied for, but did not receive, a federal individual taxpayer identification number on or before October 15, 2021:(A) The individual is a qualified recipient for purposes of this section if the tax return described in this paragraph was filed on or before February 15, 2022.(B) Sections 19131 and 19132 of the Revenue and Taxation Code shall not apply to the return described in this paragraph.(3) A qualified recipient shall not include an individual who satisfies all of the following:(A) Is an individual without a dependent.(B) Files or filed their California individual income tax return using the single filing status for the taxable year described in subparagraph (A) of paragraph (1).(C) Is either of the following:(i) Deceased on the date the Controller would issue the payment authorized under subdivision (a), but for the individuals death.(ii) Incarcerated, other than incarcerated pending the disposition of charges, in a jail, prison, or similar penal institution or correctional facility on the date the Controller would issue the payment authorized under subdivision (a), but for the individuals incarceration.(c) The payment for a qualified recipient shall be in an amount as follows:(1) Five hundred dollars ($500), or two hundred fifty dollars ($250) in the case of a married individual filing separately, if the qualified recipient met the requirements under Section 8150, the qualified recipient filed the return described in subparagraph (A) of paragraph (1) of subdivision (b) using their social security number, and, if married, the social security number of their spouse, and the qualified recipient claimed a credit for one or more dependents under paragraph (1) of subdivision (d) of Section 17054 of the Revenue and Taxation Code on that return.(2) Six hundred dollars ($600), or three hundred dollars ($300) in the case of a married individual filing separately, if the qualified recipient did not meet the requirements under Section 8150, and the qualified recipient did not claim a credit for one or more dependents under paragraph (1) of subdivision (d) of Section 17054 of the Revenue and Taxation Code on the return described in subparagraph (A) of paragraph (1) of subdivision (b).(3) One thousand dollars ($1,000), or five hundred dollars ($500) in the case of a married individual filing separately, if the qualified recipient met the requirements under Section 8150, the qualified recipient filed the return described in subparagraph (A) of paragraph (1) of subdivision (b) with either their federal individual taxpayer identification number, or, if married, the federal individual taxpayer identification number of their spouse, and the qualified recipient claimed a credit for one or more dependents under paragraph (1) of subdivision (d) of Section 17054 of the Revenue and Taxation Code on that return.(4) One thousand one hundred dollars ($1,100), or five hundred fifty dollars ($550) in the case of a married individual filing separately, if the qualified recipient did not meet the requirements under Section 8150 and the qualified recipient claimed a credit for one or more dependents under paragraph (1) of subdivision (d) of Section 17054 of the Revenue and Taxation Code on the return described in subparagraph (A) of paragraph (1) of subdivision (b).(d) The payment authorized by this section shall not be a refund or overpayment of income taxes under Chapter 6 (commencing with Section 19301) of Part 10.2 of Division 2 of the Revenue and Taxation Code of any liability imposed under Part 10 (commencing with Section 17001) of Division 2 of the Revenue and Taxation Code.(e) In the case of a qualified recipient who files a joint return with their spouse pursuant to Part 10.2 (commencing with Section 18401) of the Revenue and Taxation Code for a taxable year described in subparagraph (A) of paragraph (1) of subdivision (b), the qualified recipient and their spouse shall be considered one qualified recipient for purposes of this section, and shall receive only one payment of the applicable amount.(f) (1) The Franchise Tax Board shall provide return or return information of the qualified recipients to the Controller as authorized under Section 19554.1 of the Revenue and Taxation Code to allow the Controller to make payments authorized pursuant to this section.(2) The Franchise Tax Board shall inform the Controller of the payment amount for each qualified recipient.(g) (1) Notwithstanding Section 13340 of the Government Code, an amount necessary for the Controller to make the payments required under subdivision (a) is hereby continuously appropriated, without regard to fiscal year, from the Golden State Stimulus Emergency Fund to the Controller for the purpose of making the Golden State Stimulus II tax refund payments to help low- and middle-income Californians impacted by the COVID-19 emergency.(2) The Controller shall transfer to the Golden State Stimulus Emergency Fund an amount not in excess of the amount appropriated under paragraph (1).(3) (A) The Controller shall issue the required payments no later than July 15, 2022.(B) Notwithstanding subparagraph (A), the Controller may reissue stale, dated, or replacement warrants for the Golden State Stimulus II tax refund payments pursuant to subparagraph (B) of paragraph (2) of subdivision (b) of Section 905.2 of the Government Code after July 15, 2022.(4) All payments which are returned shall be redeposited by the Controller in the Golden State Stimulus Emergency Fund.(5) Any unused money remaining in the Golden State Stimulus Emergency Fund shall be transferred to the General Fund by June 1, 2024.(h) Notwithstanding any other law, the payment authorized pursuant to this section shall be treated in the same manner as the federal earned income refund for the purpose of determining eligibility to receive benefits under Division 9 (commencing with Section 10000), excluding benefits under Chapter 7 (commencing with Section 14000) of Part 3 of Division 9, or amounts of those benefits.(i) Notwithstanding any other law, the payment authorized pursuant to this section shall not be taken into account as income, and shall not be taken into account as resources for a period of 12 months from receipt, for purposes of determining the eligibility of such individual, or any other individual, for benefits or assistance or the amount or extent of benefits or assistance under any state or local program not covered in subdivision (h). With respect to a state or local program, this subdivision shall only be implemented to the extent that it does not conflict with federal law relating to that program, and that any required federal approval or waiver is first obtained for that program.(j) The Legislature finds and declares that, to the extent that an individual is otherwise a qualified recipient pursuant to this section, an undocumented person, within the meaning of subsection (d) of Section 1621 of Title 8 of the United States Code, is eligible for the payment authorized by this section.(k) This section shall remain in effect only until January 1, 2025, and on that date is repealed. |
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| 260 | + | |
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| 261 | + | |
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| 262 | + | |
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| 263 | + | 8150.2. (a) The Controller shall make a one-time Golden State Stimulus II tax refund payment to each qualified recipient in an amount determined pursuant to subdivision (c), but not to exceed one thousand one hundred dollars ($1,100). A qualified recipient shall not receive more than one payment of the applicable amount. The payment may be made in the form and manner determined by the Franchise Tax Board. |
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| 264 | + | |
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| 265 | + | (b) (1) For purposes of this section, qualified recipient means an individual who meets all of the following criteria: |
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| 266 | + | |
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| 267 | + | (A) Is an individual who filed a California individual income tax return on or before October 15, 2021, except as provided in paragraph (2), for the taxable year beginning on or after January 1, 2020, and before January 1, 2021. |
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| 268 | + | |
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| 269 | + | (B) Is a California resident, as defined by Section 17014 of the Revenue and Taxation Code, for more than one-half of the taxable year beginning on or after January 1, 2020, and before January 1, 2021, and on the date the Controller issues the rebate pursuant to subdivision (a). |
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| 270 | + | |
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| 271 | + | (C) Cannot be claimed as a dependent by another taxpayer. |
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| 272 | + | |
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| 273 | + | (D) Had California adjusted gross income of one dollar ($1) or more, but not more than seventy-five thousand dollars ($75,000), or not more than thirty-seven thousand five hundred dollars ($37,500) in the case of a married individual filing separately, as reported on the return described in subparagraph (A). |
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| 274 | + | |
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| 275 | + | (E) Had wages subject to withholding under Division 6 (commencing with Section 13000) of the Unemployment Insurance Code of seventy-five thousand dollars ($75,000) or less, or thirty-seven thousand five hundred dollars ($37,500) or less in the case of a married individual filing separately, as reported on the return described in subparagraph (A). |
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| 276 | + | |
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| 277 | + | (2) In the case of an individual who included either their federal individual taxpayer identification number or, if married, the federal individual taxpayer identification number of their spouse, on their California individual income tax return for the taxable year beginning on or after January 1, 2020, and before January 1, 2021, and who meets all of the other requirements of a qualified recipient, both of the following shall apply if the individual or their spouse applied for, but did not receive, a federal individual taxpayer identification number on or before October 15, 2021: |
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| 278 | + | |
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| 279 | + | (A) The individual is a qualified recipient for purposes of this section if the tax return described in this paragraph was filed on or before February 15, 2022. |
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| 280 | + | |
|---|
| 281 | + | (B) Sections 19131 and 19132 of the Revenue and Taxation Code shall not apply to the return described in this paragraph. |
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| 282 | + | |
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| 283 | + | (3) A qualified recipient shall not include an individual who satisfies all of the following: |
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| 284 | + | |
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| 285 | + | (A) Is an individual without a dependent. |
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| 286 | + | |
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| 287 | + | (B) Files or filed their California individual income tax return using the single filing status for the taxable year described in subparagraph (A) of paragraph (1). |
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| 288 | + | |
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| 289 | + | (C) Is either of the following: |
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| 290 | + | |
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| 291 | + | (i) Deceased on the date the Controller would issue the payment authorized under subdivision (a), but for the individuals death. |
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| 292 | + | |
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| 293 | + | (ii) Incarcerated, other than incarcerated pending the disposition of charges, in a jail, prison, or similar penal institution or correctional facility on the date the Controller would issue the payment authorized under subdivision (a), but for the individuals incarceration. |
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| 294 | + | |
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| 295 | + | (c) The payment for a qualified recipient shall be in an amount as follows: |
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| 296 | + | |
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| 297 | + | (1) Five hundred dollars ($500), or two hundred fifty dollars ($250) in the case of a married individual filing separately, if the qualified recipient met the requirements under Section 8150, the qualified recipient filed the return described in subparagraph (A) of paragraph (1) of subdivision (b) using their social security number, and, if married, the social security number of their spouse, and the qualified recipient claimed a credit for one or more dependents under paragraph (1) of subdivision (d) of Section 17054 of the Revenue and Taxation Code on that return. |
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| 298 | + | |
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| 299 | + | (2) Six hundred dollars ($600), or three hundred dollars ($300) in the case of a married individual filing separately, if the qualified recipient did not meet the requirements under Section 8150, and the qualified recipient did not claim a credit for one or more dependents under paragraph (1) of subdivision (d) of Section 17054 of the Revenue and Taxation Code on the return described in subparagraph (A) of paragraph (1) of subdivision (b). |
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| 300 | + | |
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| 301 | + | (3) One thousand dollars ($1,000), or five hundred dollars ($500) in the case of a married individual filing separately, if the qualified recipient met the requirements under Section 8150, the qualified recipient filed the return described in subparagraph (A) of paragraph (1) of subdivision (b) with either their federal individual taxpayer identification number, or, if married, the federal individual taxpayer identification number of their spouse, and the qualified recipient claimed a credit for one or more dependents under paragraph (1) of subdivision (d) of Section 17054 of the Revenue and Taxation Code on that return. |
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| 302 | + | |
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| 303 | + | (4) One thousand one hundred dollars ($1,100), or five hundred fifty dollars ($550) in the case of a married individual filing separately, if the qualified recipient did not meet the requirements under Section 8150 and the qualified recipient claimed a credit for one or more dependents under paragraph (1) of subdivision (d) of Section 17054 of the Revenue and Taxation Code on the return described in subparagraph (A) of paragraph (1) of subdivision (b). |
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| 304 | + | |
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| 305 | + | (d) The payment authorized by this section shall not be a refund or overpayment of income taxes under Chapter 6 (commencing with Section 19301) of Part 10.2 of Division 2 of the Revenue and Taxation Code of any liability imposed under Part 10 (commencing with Section 17001) of Division 2 of the Revenue and Taxation Code. |
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| 306 | + | |
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| 307 | + | (e) In the case of a qualified recipient who files a joint return with their spouse pursuant to Part 10.2 (commencing with Section 18401) of the Revenue and Taxation Code for a taxable year described in subparagraph (A) of paragraph (1) of subdivision (b), the qualified recipient and their spouse shall be considered one qualified recipient for purposes of this section, and shall receive only one payment of the applicable amount. |
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| 308 | + | |
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| 309 | + | (f) (1) The Franchise Tax Board shall provide return or return information of the qualified recipients to the Controller as authorized under Section 19554.1 of the Revenue and Taxation Code to allow the Controller to make payments authorized pursuant to this section. |
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| 310 | + | |
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| 311 | + | (2) The Franchise Tax Board shall inform the Controller of the payment amount for each qualified recipient. |
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| 312 | + | |
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| 313 | + | (g) (1) Notwithstanding Section 13340 of the Government Code, an amount necessary for the Controller to make the payments required under subdivision (a) is hereby continuously appropriated, without regard to fiscal year, from the Golden State Stimulus Emergency Fund to the Controller for the purpose of making the Golden State Stimulus II tax refund payments to help low- and middle-income Californians impacted by the COVID-19 emergency. |
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| 314 | + | |
|---|
| 315 | + | (2) The Controller shall transfer to the Golden State Stimulus Emergency Fund an amount not in excess of the amount appropriated under paragraph (1). |
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| 316 | + | |
|---|
| 317 | + | (3) (A) The Controller shall issue the required payments no later than July 15, 2022. |
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| 318 | + | |
|---|
| 319 | + | (B) Notwithstanding subparagraph (A), the Controller may reissue stale, dated, or replacement warrants for the Golden State Stimulus II tax refund payments pursuant to subparagraph (B) of paragraph (2) of subdivision (b) of Section 905.2 of the Government Code after July 15, 2022. |
|---|
| 320 | + | |
|---|
| 321 | + | (4) All payments which are returned shall be redeposited by the Controller in the Golden State Stimulus Emergency Fund. |
|---|
| 322 | + | |
|---|
| 323 | + | (5) Any unused money remaining in the Golden State Stimulus Emergency Fund shall be transferred to the General Fund by June 1, 2024. |
|---|
| 324 | + | |
|---|
| 325 | + | (h) Notwithstanding any other law, the payment authorized pursuant to this section shall be treated in the same manner as the federal earned income refund for the purpose of determining eligibility to receive benefits under Division 9 (commencing with Section 10000), excluding benefits under Chapter 7 (commencing with Section 14000) of Part 3 of Division 9, or amounts of those benefits. |
|---|
| 326 | + | |
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| 327 | + | (i) Notwithstanding any other law, the payment authorized pursuant to this section shall not be taken into account as income, and shall not be taken into account as resources for a period of 12 months from receipt, for purposes of determining the eligibility of such individual, or any other individual, for benefits or assistance or the amount or extent of benefits or assistance under any state or local program not covered in subdivision (h). With respect to a state or local program, this subdivision shall only be implemented to the extent that it does not conflict with federal law relating to that program, and that any required federal approval or waiver is first obtained for that program. |
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| 328 | + | |
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| 329 | + | (j) The Legislature finds and declares that, to the extent that an individual is otherwise a qualified recipient pursuant to this section, an undocumented person, within the meaning of subsection (d) of Section 1621 of Title 8 of the United States Code, is eligible for the payment authorized by this section. |
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| 330 | + | |
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| 331 | + | (k) This section shall remain in effect only until January 1, 2025, and on that date is repealed. |
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| 332 | + | |
|---|
| 333 | + | SEC. 7. Section 8152 of the Welfare and Institutions Code is amended to read:8152. (a) (1) A Golden State Stimulus payment made by the Controller pursuant to Section 8150, 8150 or 8150.2, a Golden State Grant payment made by the State Department of Social Services or contracted entities pursuant to Section 8151, and a payment made pursuant to Section 12201.7 shall be automatically exempt from a garnishment order.(2) This subdivision does not apply to a garnishment order in connection with an action for, or a judgment awarding, child support, spousal support, family support, or a criminal restitution payable to victims.(b) Notwithstanding any other law, a financial institution receiving directly from the state the payments described in subdivision (a) shall exempt those payments from any garnishment order if the payment is marked by the state as a Golden State Stimulus payment payment, Golden State Stimulus II payment, or Golden State Grant payment or includes some other industry-standard unique identifier that is reasonably sufficient to allow the financial institution to identify the funds as a Golden State Stimulus payment payment, Golden State Stimulus II payment, or Golden State Grant payment.(c) (1) In exempting a Golden State Stimulus payment payment, a Golden State Stimulus II payment, or Golden State Grant payment from a garnishment order, a financial institution shall identify an exempt deposit using a lookback period during an account review.(2) The financial institution shall perform a one-time account review consistent with the requirements described in subsection (a) of Section 212.5 of Title 31 of the Code of Federal Regulations.(d) A financial institution that attempts in good faith to comply with this section shall not be subject to liability or regulatory action under a federal or state law, regulation, court or other order, or regulatory interpretation for actions concerning applicable payments.(e) As used in this section:(1) Account review means the process of examining deposits in an account to determine if a benefit agency has deposited a benefit payment into the account during the lookback period.(2) Garnishment order means a writ, order, notice, summons, judgment, levy, or similar written instruction issued by a court, a state or state agency, or a municipality or municipal corporation, including an order to freeze the assets in an account, to effect a garnishment against a debtor.(3) Lookback period means the two-month period that begins on the date preceding the date of account review and ends on the corresponding date of the month two months earlier or on the last date of the month two months earlier if the corresponding date does not exist. |
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| 334 | + | |
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| 335 | + | SEC. 7. Section 8152 of the Welfare and Institutions Code is amended to read: |
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| 336 | + | |
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| 337 | + | ### SEC. 7. |
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| 338 | + | |
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| 339 | + | 8152. (a) (1) A Golden State Stimulus payment made by the Controller pursuant to Section 8150, 8150 or 8150.2, a Golden State Grant payment made by the State Department of Social Services or contracted entities pursuant to Section 8151, and a payment made pursuant to Section 12201.7 shall be automatically exempt from a garnishment order.(2) This subdivision does not apply to a garnishment order in connection with an action for, or a judgment awarding, child support, spousal support, family support, or a criminal restitution payable to victims.(b) Notwithstanding any other law, a financial institution receiving directly from the state the payments described in subdivision (a) shall exempt those payments from any garnishment order if the payment is marked by the state as a Golden State Stimulus payment payment, Golden State Stimulus II payment, or Golden State Grant payment or includes some other industry-standard unique identifier that is reasonably sufficient to allow the financial institution to identify the funds as a Golden State Stimulus payment payment, Golden State Stimulus II payment, or Golden State Grant payment.(c) (1) In exempting a Golden State Stimulus payment payment, a Golden State Stimulus II payment, or Golden State Grant payment from a garnishment order, a financial institution shall identify an exempt deposit using a lookback period during an account review.(2) The financial institution shall perform a one-time account review consistent with the requirements described in subsection (a) of Section 212.5 of Title 31 of the Code of Federal Regulations.(d) A financial institution that attempts in good faith to comply with this section shall not be subject to liability or regulatory action under a federal or state law, regulation, court or other order, or regulatory interpretation for actions concerning applicable payments.(e) As used in this section:(1) Account review means the process of examining deposits in an account to determine if a benefit agency has deposited a benefit payment into the account during the lookback period.(2) Garnishment order means a writ, order, notice, summons, judgment, levy, or similar written instruction issued by a court, a state or state agency, or a municipality or municipal corporation, including an order to freeze the assets in an account, to effect a garnishment against a debtor.(3) Lookback period means the two-month period that begins on the date preceding the date of account review and ends on the corresponding date of the month two months earlier or on the last date of the month two months earlier if the corresponding date does not exist. |
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| 340 | + | |
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| 341 | + | 8152. (a) (1) A Golden State Stimulus payment made by the Controller pursuant to Section 8150, 8150 or 8150.2, a Golden State Grant payment made by the State Department of Social Services or contracted entities pursuant to Section 8151, and a payment made pursuant to Section 12201.7 shall be automatically exempt from a garnishment order.(2) This subdivision does not apply to a garnishment order in connection with an action for, or a judgment awarding, child support, spousal support, family support, or a criminal restitution payable to victims.(b) Notwithstanding any other law, a financial institution receiving directly from the state the payments described in subdivision (a) shall exempt those payments from any garnishment order if the payment is marked by the state as a Golden State Stimulus payment payment, Golden State Stimulus II payment, or Golden State Grant payment or includes some other industry-standard unique identifier that is reasonably sufficient to allow the financial institution to identify the funds as a Golden State Stimulus payment payment, Golden State Stimulus II payment, or Golden State Grant payment.(c) (1) In exempting a Golden State Stimulus payment payment, a Golden State Stimulus II payment, or Golden State Grant payment from a garnishment order, a financial institution shall identify an exempt deposit using a lookback period during an account review.(2) The financial institution shall perform a one-time account review consistent with the requirements described in subsection (a) of Section 212.5 of Title 31 of the Code of Federal Regulations.(d) A financial institution that attempts in good faith to comply with this section shall not be subject to liability or regulatory action under a federal or state law, regulation, court or other order, or regulatory interpretation for actions concerning applicable payments.(e) As used in this section:(1) Account review means the process of examining deposits in an account to determine if a benefit agency has deposited a benefit payment into the account during the lookback period.(2) Garnishment order means a writ, order, notice, summons, judgment, levy, or similar written instruction issued by a court, a state or state agency, or a municipality or municipal corporation, including an order to freeze the assets in an account, to effect a garnishment against a debtor.(3) Lookback period means the two-month period that begins on the date preceding the date of account review and ends on the corresponding date of the month two months earlier or on the last date of the month two months earlier if the corresponding date does not exist. |
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| 342 | + | |
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| 343 | + | 8152. (a) (1) A Golden State Stimulus payment made by the Controller pursuant to Section 8150, 8150 or 8150.2, a Golden State Grant payment made by the State Department of Social Services or contracted entities pursuant to Section 8151, and a payment made pursuant to Section 12201.7 shall be automatically exempt from a garnishment order.(2) This subdivision does not apply to a garnishment order in connection with an action for, or a judgment awarding, child support, spousal support, family support, or a criminal restitution payable to victims.(b) Notwithstanding any other law, a financial institution receiving directly from the state the payments described in subdivision (a) shall exempt those payments from any garnishment order if the payment is marked by the state as a Golden State Stimulus payment payment, Golden State Stimulus II payment, or Golden State Grant payment or includes some other industry-standard unique identifier that is reasonably sufficient to allow the financial institution to identify the funds as a Golden State Stimulus payment payment, Golden State Stimulus II payment, or Golden State Grant payment.(c) (1) In exempting a Golden State Stimulus payment payment, a Golden State Stimulus II payment, or Golden State Grant payment from a garnishment order, a financial institution shall identify an exempt deposit using a lookback period during an account review.(2) The financial institution shall perform a one-time account review consistent with the requirements described in subsection (a) of Section 212.5 of Title 31 of the Code of Federal Regulations.(d) A financial institution that attempts in good faith to comply with this section shall not be subject to liability or regulatory action under a federal or state law, regulation, court or other order, or regulatory interpretation for actions concerning applicable payments.(e) As used in this section:(1) Account review means the process of examining deposits in an account to determine if a benefit agency has deposited a benefit payment into the account during the lookback period.(2) Garnishment order means a writ, order, notice, summons, judgment, levy, or similar written instruction issued by a court, a state or state agency, or a municipality or municipal corporation, including an order to freeze the assets in an account, to effect a garnishment against a debtor.(3) Lookback period means the two-month period that begins on the date preceding the date of account review and ends on the corresponding date of the month two months earlier or on the last date of the month two months earlier if the corresponding date does not exist. |
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| 344 | + | |
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| 345 | + | |
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| 346 | + | |
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| 347 | + | 8152. (a) (1) A Golden State Stimulus payment made by the Controller pursuant to Section 8150, 8150 or 8150.2, a Golden State Grant payment made by the State Department of Social Services or contracted entities pursuant to Section 8151, and a payment made pursuant to Section 12201.7 shall be automatically exempt from a garnishment order. |
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| 348 | + | |
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| 349 | + | (2) This subdivision does not apply to a garnishment order in connection with an action for, or a judgment awarding, child support, spousal support, family support, or a criminal restitution payable to victims. |
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| 350 | + | |
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| 351 | + | (b) Notwithstanding any other law, a financial institution receiving directly from the state the payments described in subdivision (a) shall exempt those payments from any garnishment order if the payment is marked by the state as a Golden State Stimulus payment payment, Golden State Stimulus II payment, or Golden State Grant payment or includes some other industry-standard unique identifier that is reasonably sufficient to allow the financial institution to identify the funds as a Golden State Stimulus payment payment, Golden State Stimulus II payment, or Golden State Grant payment. |
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| 352 | + | |
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| 353 | + | (c) (1) In exempting a Golden State Stimulus payment payment, a Golden State Stimulus II payment, or Golden State Grant payment from a garnishment order, a financial institution shall identify an exempt deposit using a lookback period during an account review. |
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| 354 | + | |
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| 355 | + | (2) The financial institution shall perform a one-time account review consistent with the requirements described in subsection (a) of Section 212.5 of Title 31 of the Code of Federal Regulations. |
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| 356 | + | |
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| 357 | + | (d) A financial institution that attempts in good faith to comply with this section shall not be subject to liability or regulatory action under a federal or state law, regulation, court or other order, or regulatory interpretation for actions concerning applicable payments. |
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| 358 | + | |
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| 359 | + | (e) As used in this section: |
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| 360 | + | |
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| 361 | + | (1) Account review means the process of examining deposits in an account to determine if a benefit agency has deposited a benefit payment into the account during the lookback period. |
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| 362 | + | |
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| 363 | + | (2) Garnishment order means a writ, order, notice, summons, judgment, levy, or similar written instruction issued by a court, a state or state agency, or a municipality or municipal corporation, including an order to freeze the assets in an account, to effect a garnishment against a debtor. |
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| 364 | + | |
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| 365 | + | (3) Lookback period means the two-month period that begins on the date preceding the date of account review and ends on the corresponding date of the month two months earlier or on the last date of the month two months earlier if the corresponding date does not exist. |
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| 366 | + | |
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| 367 | + | SEC. 8. For purposes of complying with Section 41 of the Revenue and Taxation Code, the Legislature finds and declares the following:(a) The purpose of the tax expenditure allowed by the amendment made to Section 17131.11 of the Revenue and Taxation Code by this act is to provide financial relief for low- and middle-income Californians who may have been adversely impacted by the economic disruptions resulting from the COVID-19 emergency.(b) In order to provide information on this tax expenditure, the Franchise Tax Board shall, in consultation with the Controller, prepare a written report that shall include the number of qualified recipients issued a payment pursuant to Section 8150.2 of the Welfare and Institutions Code. Notwithstanding Section 19542 of the Revenue and Taxation Code, the Franchise Tax Board shall provide the written report to the Legislature by December 1, 2022, in compliance with Section 9795 of the Government Code. |
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| 368 | + | |
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| 369 | + | SEC. 8. For purposes of complying with Section 41 of the Revenue and Taxation Code, the Legislature finds and declares the following:(a) The purpose of the tax expenditure allowed by the amendment made to Section 17131.11 of the Revenue and Taxation Code by this act is to provide financial relief for low- and middle-income Californians who may have been adversely impacted by the economic disruptions resulting from the COVID-19 emergency.(b) In order to provide information on this tax expenditure, the Franchise Tax Board shall, in consultation with the Controller, prepare a written report that shall include the number of qualified recipients issued a payment pursuant to Section 8150.2 of the Welfare and Institutions Code. Notwithstanding Section 19542 of the Revenue and Taxation Code, the Franchise Tax Board shall provide the written report to the Legislature by December 1, 2022, in compliance with Section 9795 of the Government Code. |
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| 370 | + | |
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| 371 | + | SEC. 8. For purposes of complying with Section 41 of the Revenue and Taxation Code, the Legislature finds and declares the following: |
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| 372 | + | |
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| 373 | + | ### SEC. 8. |
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| 374 | + | |
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| 375 | + | (a) The purpose of the tax expenditure allowed by the amendment made to Section 17131.11 of the Revenue and Taxation Code by this act is to provide financial relief for low- and middle-income Californians who may have been adversely impacted by the economic disruptions resulting from the COVID-19 emergency. |
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| 376 | + | |
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| 377 | + | (b) In order to provide information on this tax expenditure, the Franchise Tax Board shall, in consultation with the Controller, prepare a written report that shall include the number of qualified recipients issued a payment pursuant to Section 8150.2 of the Welfare and Institutions Code. Notwithstanding Section 19542 of the Revenue and Taxation Code, the Franchise Tax Board shall provide the written report to the Legislature by December 1, 2022, in compliance with Section 9795 of the Government Code. |
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| 378 | + | |
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| 379 | + | SEC. 9. The COVID-19 emergency has had a significant and disproportionate negative impact on the financial health of many low- and middle-income Californians. Furthermore, the COVID-19 emergency has caused many low- and middle-income families to face the loss of jobs, loss of income, increased costs, and increased risks to their personal health and safety. The Legislature hereby finds and declares that the payments authorized by Section 8150.2 of the Welfare and Institutions Code serve the public purpose of providing financial relief for low- and middle-income Californians who may have been adversely impacted by the economic disruptions resulting from the COVID-19 emergency, and do not constitute gifts of public funds within the meaning of Section 6 of Article XVI of the California Constitution. |
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| 380 | + | |
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| 381 | + | SEC. 9. The COVID-19 emergency has had a significant and disproportionate negative impact on the financial health of many low- and middle-income Californians. Furthermore, the COVID-19 emergency has caused many low- and middle-income families to face the loss of jobs, loss of income, increased costs, and increased risks to their personal health and safety. The Legislature hereby finds and declares that the payments authorized by Section 8150.2 of the Welfare and Institutions Code serve the public purpose of providing financial relief for low- and middle-income Californians who may have been adversely impacted by the economic disruptions resulting from the COVID-19 emergency, and do not constitute gifts of public funds within the meaning of Section 6 of Article XVI of the California Constitution. |
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| 382 | + | |
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| 383 | + | SEC. 9. The COVID-19 emergency has had a significant and disproportionate negative impact on the financial health of many low- and middle-income Californians. Furthermore, the COVID-19 emergency has caused many low- and middle-income families to face the loss of jobs, loss of income, increased costs, and increased risks to their personal health and safety. The Legislature hereby finds and declares that the payments authorized by Section 8150.2 of the Welfare and Institutions Code serve the public purpose of providing financial relief for low- and middle-income Californians who may have been adversely impacted by the economic disruptions resulting from the COVID-19 emergency, and do not constitute gifts of public funds within the meaning of Section 6 of Article XVI of the California Constitution. |
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| 384 | + | |
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| 385 | + | ### SEC. 9. |
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| 386 | + | |
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| 387 | + | SEC. 10. This act provides for appropriations relating to the state of emergency declared by the Governor on March 4, 2020, relating to the COVID-19 pandemic, and pursuant to paragraph (2) of subdivision (c) of Section 3 of Article XIIIB of the California Constitution are not subject to the annual appropriations limit set by Section 1 of Article XIIIB of the California Constitution when passed by a two-thirds vote of the Legislature. |
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| 388 | + | |
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| 389 | + | SEC. 10. This act provides for appropriations relating to the state of emergency declared by the Governor on March 4, 2020, relating to the COVID-19 pandemic, and pursuant to paragraph (2) of subdivision (c) of Section 3 of Article XIIIB of the California Constitution are not subject to the annual appropriations limit set by Section 1 of Article XIIIB of the California Constitution when passed by a two-thirds vote of the Legislature. |
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| 390 | + | |
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| 391 | + | SEC. 10. This act provides for appropriations relating to the state of emergency declared by the Governor on March 4, 2020, relating to the COVID-19 pandemic, and pursuant to paragraph (2) of subdivision (c) of Section 3 of Article XIIIB of the California Constitution are not subject to the annual appropriations limit set by Section 1 of Article XIIIB of the California Constitution when passed by a two-thirds vote of the Legislature. |
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| 392 | + | |
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| 393 | + | ### SEC. 10. |
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| 394 | + | |
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| 395 | + | SEC. 11. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB of the California Constitution because the only costs that may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIIIB of the California Constitution. |
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| 396 | + | |
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| 397 | + | SEC. 11. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB of the California Constitution because the only costs that may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIIIB of the California Constitution. |
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| 398 | + | |
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| 399 | + | SEC. 11. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB of the California Constitution because the only costs that may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIIIB of the California Constitution. |
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| 400 | + | |
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| 401 | + | ### SEC. 11. |
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| 402 | + | |
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| 403 | + | SEC. 12. This act is a bill providing for appropriations related to the Budget Bill within the meaning of subdivision (e) of Section 12 of Article IV of the California Constitution, has been identified as related to the budget in the Budget Bill, and shall take effect immediately. |
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| 404 | + | |
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| 405 | + | SEC. 12. This act is a bill providing for appropriations related to the Budget Bill within the meaning of subdivision (e) of Section 12 of Article IV of the California Constitution, has been identified as related to the budget in the Budget Bill, and shall take effect immediately. |
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| 406 | + | |
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| 407 | + | SEC. 12. This act is a bill providing for appropriations related to the Budget Bill within the meaning of subdivision (e) of Section 12 of Article IV of the California Constitution, has been identified as related to the budget in the Budget Bill, and shall take effect immediately. |
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| 408 | + | |
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| 409 | + | ### SEC. 12. |
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| 410 | + | |
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| 411 | + | |
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| 412 | + | |
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| 413 | + | It is the intent of the Legislature to enact statutory changes, relating to the Budget Act of 2021. |
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