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| 1 | + | Amended IN Assembly March 18, 2021 CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Assembly Bill No. 65Introduced by Assembly Member Low(Coauthor: Senator Wiener)December 07, 2020 An act to add Section 17044 to, and to add Chapter 2.5 (commencing with Section 17065) to Part 10 of Division 2 of, the Revenue and Taxation Code, relating to public social services. services, and making an appropriation therefor.LEGISLATIVE COUNSEL'S DIGESTAB 65, as amended, Low. California Universal Basic Income Program. Program: Personal Income Tax.Existing law establishes various economic opportunity and public social services programs, including the California Work Opportunity and Responsibility to Kids (CalWORKs) program, under which each county provides cash assistance and other benefits to qualified low-income families and individuals, and the CalFresh program, under which supplemental nutrition assistance benefits allocated to the state by the federal government are distributed to eligible individuals by each county.Existing law establishes the Franchise Tax Board in the Government Operations Agency to, among other things, administer state personal income taxes and corporation franchise and income taxes. This bill would require the Franchise Tax Board to administer the California Universal Basic Income (CalUBI) Program, under which a California resident who is 18 years of age or older and who meets specified requirements, would receive a universal basic income of $1,000 per month. The bill would require, among other things, that the resident have lived in the state for at least the last 3 consecutive years and that the residents income not exceed 200% of the median per capita income for the residents current county of residence, as determined by the United States Census Bureau. The bill would define universal basic income to mean unconditional cash payments of equal amounts issued monthly to individual residents of California with the intention of ensuring the economic security of recipients. The bill would authorize the Franchise Tax Board to adopt regulations to implement the program. The bill would prohibit the Franchise Tax Board and the Controller from using any part of the CalUBI payments to offset tax liabilities or delinquent accounts, as specified.The Personal Income Tax Law imposes a tax on individual taxpayers measured by the taxpayers taxable income for the taxable year. This bill would, for taxable years beginning on or after January 1, 2022, impose a tax of 1% on that portion of a taxpayers income in excess of $2,000,000. The bill would establish the continuously appropriated Universal Basic Income Fund in the State Treasury for the purposes of the CalUBI program, and would deposit the estimated revenue from the additional tax for each fiscal year into that fund. By establishing a continuously appropriated fund, this bill would make an appropriation.This bill would state that its provisions are severable. This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 2/3 of the membership of each house of the Legislature.Existing law establishes the State Department of Social Services and requires the department to administer various public social services programs, including the California Work Opportunity and Responsibility to Kids (CalWORKs) program, under which each county provides cash assistance and other benefits to qualified low-income families and individuals, and the CalFresh program, under which supplemental nutrition assistance benefits allocated to the state by the federal government are distributed to eligible individuals by each county.This bill would declare the intent of the Legislature to enact legislation to create a California Universal Basic Income Program, with the intention of ensuring economic security for all Californians.Digest Key Vote: MAJORITY2/3 Appropriation: NOYES Fiscal Committee: NOYES Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 17044 is added to the Revenue and Taxation Code, to read:17044. (a) For each taxable year beginning on or after January 1, 2022, in addition to any other taxes imposed by this part, an additional tax shall be imposed at the rate of 1 percent on that portion of a taxpayers taxable income in excess of two million dollars ($2,000,000).(b) For purposes of applying Part 10.2 (commencing with Section 18401) of Division 2, the tax imposed under this section shall be treated as if imposed under Section 17041. (c) The following shall not apply to the tax imposed by this section: (1) The provisions of Section 17039, relating to the allowance of credits. (2) The provisions of Section 17041, relating to filing status and recomputation of the income tax brackets. (3) The provisions of Section 17045, relating to joint returns. SEC. 2. Chapter 2.5 (commencing with Section 17065) is added to Part 10 of Division 2 of the Revenue and Taxation Code, to read: CHAPTER 2.5. California Universal Basic Income17065. This chapter is known and may be cited as the California Universal Basic Income Act.17066. (a) The Universal Basic Income Fund is hereby created in the State Treasury. The fund shall be administered by the Franchise Tax Board. Notwithstanding Section 13340 of the Government Code, all moneys in the fund are continuously appropriated, without regard to fiscal years, for the purposes of this chapter.(b) The estimated revenue from the additional tax imposed under Section 17044 for the applicable fiscal year shall be deposited in the Universal Basic Income Fund.17067. (a) The Franchise Tax Board shall administer the California Universal Basic Income (CalUBI) Program. Each eligible recipient shall receive a universal basic income of one thousand dollars ($1,000) per month, payable from the Universal Basic Income Fund.(b) For purposes of this chapter the following definitions shall apply:(1) Eligible recipient means an individual who satisfies each of the following:(A) Is a resident, and has been a resident for the three most recent consecutive taxable years.(B) Is at least 18 years of age.(C) Is not currently incarcerated in a county jail or the state prison. (D) Reported gross income that does not exceed 200 percent of the median per capita income for the eligible recipients current county of residence, as determined by the United States Census Bureau.(2) Universal basic income means unconditional cash payments of equal amounts issued monthly to individual eligible recipients with the intention of ensuring the economic security of recipients. 17068. The Franchise Tax Board may prescribe any regulations necessary or appropriate to carry out the purposes of this chapter.17069. (a) Notwithstanding any other provision of this part or Part 10.2 (commencing with Section 18401), the Franchise Tax Board shall not use any part of any CalUBI payment authorized by Section 17067 to offset any liabilities owed by an eligible recipient.(b) Notwithstanding any provision of Article 2 (commencing with Section 12410) of Chapter 5 of Part 2 of Division 3 of Title 2 of the Government Code, the Controller shall not offset delinquent accounts against the CalUBI payments authorized by Section 17067.SEC. 3. The provisions of this act are severable. If any provision of this act or its application is held invalid, that invalidity shall not affect other provisions or applications that can be given effect without the invalid provision or application.SECTION 1.It is the intent of the Legislature to enact legislation to create a California Universal Basic Income Program, with the intention of ensuring economic security for all Californians. | |
| 2 | 2 | ||
| 3 | - | ||
| 3 | + | Amended IN Assembly March 18, 2021 CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Assembly Bill No. 65Introduced by Assembly Member Low(Coauthor: Senator Wiener)December 07, 2020 An act to add Section 17044 to, and to add Chapter 2.5 (commencing with Section 17065) to Part 10 of Division 2 of, the Revenue and Taxation Code, relating to public social services. services, and making an appropriation therefor.LEGISLATIVE COUNSEL'S DIGESTAB 65, as amended, Low. California Universal Basic Income Program. Program: Personal Income Tax.Existing law establishes various economic opportunity and public social services programs, including the California Work Opportunity and Responsibility to Kids (CalWORKs) program, under which each county provides cash assistance and other benefits to qualified low-income families and individuals, and the CalFresh program, under which supplemental nutrition assistance benefits allocated to the state by the federal government are distributed to eligible individuals by each county.Existing law establishes the Franchise Tax Board in the Government Operations Agency to, among other things, administer state personal income taxes and corporation franchise and income taxes. This bill would require the Franchise Tax Board to administer the California Universal Basic Income (CalUBI) Program, under which a California resident who is 18 years of age or older and who meets specified requirements, would receive a universal basic income of $1,000 per month. The bill would require, among other things, that the resident have lived in the state for at least the last 3 consecutive years and that the residents income not exceed 200% of the median per capita income for the residents current county of residence, as determined by the United States Census Bureau. The bill would define universal basic income to mean unconditional cash payments of equal amounts issued monthly to individual residents of California with the intention of ensuring the economic security of recipients. The bill would authorize the Franchise Tax Board to adopt regulations to implement the program. The bill would prohibit the Franchise Tax Board and the Controller from using any part of the CalUBI payments to offset tax liabilities or delinquent accounts, as specified.The Personal Income Tax Law imposes a tax on individual taxpayers measured by the taxpayers taxable income for the taxable year. This bill would, for taxable years beginning on or after January 1, 2022, impose a tax of 1% on that portion of a taxpayers income in excess of $2,000,000. The bill would establish the continuously appropriated Universal Basic Income Fund in the State Treasury for the purposes of the CalUBI program, and would deposit the estimated revenue from the additional tax for each fiscal year into that fund. By establishing a continuously appropriated fund, this bill would make an appropriation.This bill would state that its provisions are severable. This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 2/3 of the membership of each house of the Legislature.Existing law establishes the State Department of Social Services and requires the department to administer various public social services programs, including the California Work Opportunity and Responsibility to Kids (CalWORKs) program, under which each county provides cash assistance and other benefits to qualified low-income families and individuals, and the CalFresh program, under which supplemental nutrition assistance benefits allocated to the state by the federal government are distributed to eligible individuals by each county.This bill would declare the intent of the Legislature to enact legislation to create a California Universal Basic Income Program, with the intention of ensuring economic security for all Californians.Digest Key Vote: MAJORITY2/3 Appropriation: NOYES Fiscal Committee: NOYES Local Program: NO | |
| 4 | 4 | ||
| 5 | - | ||
| 5 | + | Amended IN Assembly March 18, 2021 | |
| 6 | 6 | ||
| 7 | - | Amended IN Assembly April 13, 2021 | |
| 8 | 7 | Amended IN Assembly March 18, 2021 | |
| 9 | 8 | ||
| 10 | 9 | CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION | |
| 11 | 10 | ||
| 12 | 11 | Assembly Bill | |
| 13 | 12 | ||
| 14 | 13 | No. 65 | |
| 15 | 14 | ||
| 16 | 15 | Introduced by Assembly Member Low(Coauthor: Senator Wiener)December 07, 2020 | |
| 17 | 16 | ||
| 18 | 17 | Introduced by Assembly Member Low(Coauthor: Senator Wiener) | |
| 19 | 18 | December 07, 2020 | |
| 20 | 19 | ||
| 21 | - | An act to add Section 17044 to, and to add Chapter 2.5 (commencing with Section 17065) to Part 10 of Division 2 of, | |
| 20 | + | An act to add Section 17044 to, and to add Chapter 2.5 (commencing with Section 17065) to Part 10 of Division 2 of, the Revenue and Taxation Code, relating to public social services. services, and making an appropriation therefor. | |
| 22 | 21 | ||
| 23 | 22 | LEGISLATIVE COUNSEL'S DIGEST | |
| 24 | 23 | ||
| 25 | 24 | ## LEGISLATIVE COUNSEL'S DIGEST | |
| 26 | 25 | ||
| 27 | - | AB 65, as amended, Low. California Universal Basic Income Program: Personal Income Tax. | |
| 26 | + | AB 65, as amended, Low. California Universal Basic Income Program. Program: Personal Income Tax. | |
| 28 | 27 | ||
| 29 | - | Existing law establishes various economic opportunity and public social services programs, including the California Work Opportunity and Responsibility to Kids (CalWORKs) program, under which each county provides cash assistance and other benefits to qualified low-income families and individuals, and the CalFresh program, under which supplemental nutrition assistance benefits allocated to the state by the federal government are distributed to eligible individuals by each county.Existing law establishes the Franchise Tax Board in the Government Operations Agency to, among other things, administer state personal income taxes and corporation franchise and income taxes. This bill would require the Franchise Tax Board to administer the California Universal Basic Income (CalUBI) Program, under which a California resident who is 18 years of age or older and who meets specified requirements, would receive a universal basic income of $1,000 per month. The bill would require, among other things, that the resident have | |
| 28 | + | Existing law establishes various economic opportunity and public social services programs, including the California Work Opportunity and Responsibility to Kids (CalWORKs) program, under which each county provides cash assistance and other benefits to qualified low-income families and individuals, and the CalFresh program, under which supplemental nutrition assistance benefits allocated to the state by the federal government are distributed to eligible individuals by each county.Existing law establishes the Franchise Tax Board in the Government Operations Agency to, among other things, administer state personal income taxes and corporation franchise and income taxes. This bill would require the Franchise Tax Board to administer the California Universal Basic Income (CalUBI) Program, under which a California resident who is 18 years of age or older and who meets specified requirements, would receive a universal basic income of $1,000 per month. The bill would require, among other things, that the resident have lived in the state for at least the last 3 consecutive years and that the residents income not exceed 200% of the median per capita income for the residents current county of residence, as determined by the United States Census Bureau. The bill would define universal basic income to mean unconditional cash payments of equal amounts issued monthly to individual residents of California with the intention of ensuring the economic security of recipients. The bill would authorize the Franchise Tax Board to adopt regulations to implement the program. The bill would prohibit the Franchise Tax Board and the Controller from using any part of the CalUBI payments to offset tax liabilities or delinquent accounts, as specified.The Personal Income Tax Law imposes a tax on individual taxpayers measured by the taxpayers taxable income for the taxable year. This bill would, for taxable years beginning on or after January 1, 2022, impose a tax of 1% on that portion of a taxpayers income in excess of $2,000,000. The bill would establish the continuously appropriated Universal Basic Income Fund in the State Treasury for the purposes of the CalUBI program, and would deposit the estimated revenue from the additional tax for each fiscal year into that fund. By establishing a continuously appropriated fund, this bill would make an appropriation.This bill would state that its provisions are severable. This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 2/3 of the membership of each house of the Legislature.Existing law establishes the State Department of Social Services and requires the department to administer various public social services programs, including the California Work Opportunity and Responsibility to Kids (CalWORKs) program, under which each county provides cash assistance and other benefits to qualified low-income families and individuals, and the CalFresh program, under which supplemental nutrition assistance benefits allocated to the state by the federal government are distributed to eligible individuals by each county.This bill would declare the intent of the Legislature to enact legislation to create a California Universal Basic Income Program, with the intention of ensuring economic security for all Californians. | |
| 30 | 29 | ||
| 31 | 30 | Existing law establishes various economic opportunity and public social services programs, including the California Work Opportunity and Responsibility to Kids (CalWORKs) program, under which each county provides cash assistance and other benefits to qualified low-income families and individuals, and the CalFresh program, under which supplemental nutrition assistance benefits allocated to the state by the federal government are distributed to eligible individuals by each county. | |
| 32 | 31 | ||
| 33 | 32 | Existing law establishes the Franchise Tax Board in the Government Operations Agency to, among other things, administer state personal income taxes and corporation franchise and income taxes. | |
| 34 | 33 | ||
| 35 | - | This bill would require the Franchise Tax Board to administer the California Universal Basic Income (CalUBI) Program, under which a California resident who is 18 years of age or older and who meets specified requirements, would receive a universal basic income of $1,000 per month. The bill would require, among other things, that the resident have | |
| 34 | + | This bill would require the Franchise Tax Board to administer the California Universal Basic Income (CalUBI) Program, under which a California resident who is 18 years of age or older and who meets specified requirements, would receive a universal basic income of $1,000 per month. The bill would require, among other things, that the resident have lived in the state for at least the last 3 consecutive years and that the residents income not exceed 200% of the median per capita income for the residents current county of residence, as determined by the United States Census Bureau. The bill would define universal basic income to mean unconditional cash payments of equal amounts issued monthly to individual residents of California with the intention of ensuring the economic security of recipients. The bill would authorize the Franchise Tax Board to adopt regulations to implement the program. The bill would prohibit the Franchise Tax Board and the Controller from using any part of the CalUBI payments to offset tax liabilities or delinquent accounts, as specified. | |
| 36 | 35 | ||
| 37 | 36 | The Personal Income Tax Law imposes a tax on individual taxpayers measured by the taxpayers taxable income for the taxable year. | |
| 38 | 37 | ||
| 38 | + | This bill would, for taxable years beginning on or after January 1, 2022, impose a tax of 1% on that portion of a taxpayers income in excess of $2,000,000. The bill would establish the continuously appropriated Universal Basic Income Fund in the State Treasury for the purposes of the CalUBI program, and would deposit the estimated revenue from the additional tax for each fiscal year into that fund. By establishing a continuously appropriated fund, this bill would make an appropriation. | |
| 39 | 39 | ||
| 40 | + | This bill would state that its provisions are severable. | |
| 40 | 41 | ||
| 41 | - | This bill would, for taxable years beginning on or after January 1, 2022, impose a tax of 1% on that portion of a taxpayers income in excess of $2,000,000. The bill would establish the continuously appropriated Universal Basic Income Fund in the State Treasury for the purposes of the CalUBI program, and would deposit the estimated revenue from the additional tax for each fiscal year into that fund. By establishing a continuously appropriated fund, this bill would make an appropriation. | |
| 42 | + | This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 2/3 of the membership of each house of the Legislature. | |
| 43 | + | ||
| 44 | + | Existing law establishes the State Department of Social Services and requires the department to administer various public social services programs, including the California Work Opportunity and Responsibility to Kids (CalWORKs) program, under which each county provides cash assistance and other benefits to qualified low-income families and individuals, and the CalFresh program, under which supplemental nutrition assistance benefits allocated to the state by the federal government are distributed to eligible individuals by each county. | |
| 42 | 45 | ||
| 43 | 46 | ||
| 44 | 47 | ||
| 45 | - | This bill would state that its provisions are severable. | |
| 46 | - | ||
| 47 | - | This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIII A of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature. | |
| 48 | + | This bill would declare the intent of the Legislature to enact legislation to create a California Universal Basic Income Program, with the intention of ensuring economic security for all Californians. | |
| 48 | 49 | ||
| 49 | 50 | ||
| 50 | 51 | ||
| 51 | 52 | ## Digest Key | |
| 52 | 53 | ||
| 53 | 54 | ## Bill Text | |
| 54 | 55 | ||
| 55 | - | The people of the State of California do enact as follows:SECTION 1.Section 17044 is added to the Revenue and Taxation Code, to read:17044.(a)For each taxable year beginning on or after January 1, 2022, in addition to any other taxes imposed by this part, an additional tax shall be imposed at the rate of 1 percent on that portion of a taxpayers taxable income in excess of two million dollars ($2,000,000).(b)For purposes of applying Part 10.2 (commencing with Section 18401) of Division 2, the tax imposed under this section shall be treated as if imposed under Section 17041. (c)The following shall not apply to the tax imposed by this section: (1)The provisions of Section 17039, relating to the allowance of credits. (2)The provisions of Section 17041, relating to filing status and recomputation of the income tax brackets. (3)The provisions of Section 17045, relating to joint returns. SEC. 2 | |
| 56 | + | The people of the State of California do enact as follows:SECTION 1. Section 17044 is added to the Revenue and Taxation Code, to read:17044. (a) For each taxable year beginning on or after January 1, 2022, in addition to any other taxes imposed by this part, an additional tax shall be imposed at the rate of 1 percent on that portion of a taxpayers taxable income in excess of two million dollars ($2,000,000).(b) For purposes of applying Part 10.2 (commencing with Section 18401) of Division 2, the tax imposed under this section shall be treated as if imposed under Section 17041. (c) The following shall not apply to the tax imposed by this section: (1) The provisions of Section 17039, relating to the allowance of credits. (2) The provisions of Section 17041, relating to filing status and recomputation of the income tax brackets. (3) The provisions of Section 17045, relating to joint returns. SEC. 2. Chapter 2.5 (commencing with Section 17065) is added to Part 10 of Division 2 of the Revenue and Taxation Code, to read: CHAPTER 2.5. California Universal Basic Income17065. This chapter is known and may be cited as the California Universal Basic Income Act.17066. (a) The Universal Basic Income Fund is hereby created in the State Treasury. The fund shall be administered by the Franchise Tax Board. Notwithstanding Section 13340 of the Government Code, all moneys in the fund are continuously appropriated, without regard to fiscal years, for the purposes of this chapter.(b) The estimated revenue from the additional tax imposed under Section 17044 for the applicable fiscal year shall be deposited in the Universal Basic Income Fund.17067. (a) The Franchise Tax Board shall administer the California Universal Basic Income (CalUBI) Program. Each eligible recipient shall receive a universal basic income of one thousand dollars ($1,000) per month, payable from the Universal Basic Income Fund.(b) For purposes of this chapter the following definitions shall apply:(1) Eligible recipient means an individual who satisfies each of the following:(A) Is a resident, and has been a resident for the three most recent consecutive taxable years.(B) Is at least 18 years of age.(C) Is not currently incarcerated in a county jail or the state prison. (D) Reported gross income that does not exceed 200 percent of the median per capita income for the eligible recipients current county of residence, as determined by the United States Census Bureau.(2) Universal basic income means unconditional cash payments of equal amounts issued monthly to individual eligible recipients with the intention of ensuring the economic security of recipients. 17068. The Franchise Tax Board may prescribe any regulations necessary or appropriate to carry out the purposes of this chapter.17069. (a) Notwithstanding any other provision of this part or Part 10.2 (commencing with Section 18401), the Franchise Tax Board shall not use any part of any CalUBI payment authorized by Section 17067 to offset any liabilities owed by an eligible recipient.(b) Notwithstanding any provision of Article 2 (commencing with Section 12410) of Chapter 5 of Part 2 of Division 3 of Title 2 of the Government Code, the Controller shall not offset delinquent accounts against the CalUBI payments authorized by Section 17067.SEC. 3. The provisions of this act are severable. If any provision of this act or its application is held invalid, that invalidity shall not affect other provisions or applications that can be given effect without the invalid provision or application.SECTION 1.It is the intent of the Legislature to enact legislation to create a California Universal Basic Income Program, with the intention of ensuring economic security for all Californians. | |
| 56 | 57 | ||
| 57 | 58 | The people of the State of California do enact as follows: | |
| 58 | 59 | ||
| 59 | 60 | ## The people of the State of California do enact as follows: | |
| 60 | 61 | ||
| 62 | + | SECTION 1. Section 17044 is added to the Revenue and Taxation Code, to read:17044. (a) For each taxable year beginning on or after January 1, 2022, in addition to any other taxes imposed by this part, an additional tax shall be imposed at the rate of 1 percent on that portion of a taxpayers taxable income in excess of two million dollars ($2,000,000).(b) For purposes of applying Part 10.2 (commencing with Section 18401) of Division 2, the tax imposed under this section shall be treated as if imposed under Section 17041. (c) The following shall not apply to the tax imposed by this section: (1) The provisions of Section 17039, relating to the allowance of credits. (2) The provisions of Section 17041, relating to filing status and recomputation of the income tax brackets. (3) The provisions of Section 17045, relating to joint returns. | |
| 63 | + | ||
| 64 | + | SECTION 1. Section 17044 is added to the Revenue and Taxation Code, to read: | |
| 65 | + | ||
| 66 | + | ### SECTION 1. | |
| 67 | + | ||
| 68 | + | 17044. (a) For each taxable year beginning on or after January 1, 2022, in addition to any other taxes imposed by this part, an additional tax shall be imposed at the rate of 1 percent on that portion of a taxpayers taxable income in excess of two million dollars ($2,000,000).(b) For purposes of applying Part 10.2 (commencing with Section 18401) of Division 2, the tax imposed under this section shall be treated as if imposed under Section 17041. (c) The following shall not apply to the tax imposed by this section: (1) The provisions of Section 17039, relating to the allowance of credits. (2) The provisions of Section 17041, relating to filing status and recomputation of the income tax brackets. (3) The provisions of Section 17045, relating to joint returns. | |
| 69 | + | ||
| 70 | + | 17044. (a) For each taxable year beginning on or after January 1, 2022, in addition to any other taxes imposed by this part, an additional tax shall be imposed at the rate of 1 percent on that portion of a taxpayers taxable income in excess of two million dollars ($2,000,000).(b) For purposes of applying Part 10.2 (commencing with Section 18401) of Division 2, the tax imposed under this section shall be treated as if imposed under Section 17041. (c) The following shall not apply to the tax imposed by this section: (1) The provisions of Section 17039, relating to the allowance of credits. (2) The provisions of Section 17041, relating to filing status and recomputation of the income tax brackets. (3) The provisions of Section 17045, relating to joint returns. | |
| 71 | + | ||
| 72 | + | 17044. (a) For each taxable year beginning on or after January 1, 2022, in addition to any other taxes imposed by this part, an additional tax shall be imposed at the rate of 1 percent on that portion of a taxpayers taxable income in excess of two million dollars ($2,000,000).(b) For purposes of applying Part 10.2 (commencing with Section 18401) of Division 2, the tax imposed under this section shall be treated as if imposed under Section 17041. (c) The following shall not apply to the tax imposed by this section: (1) The provisions of Section 17039, relating to the allowance of credits. (2) The provisions of Section 17041, relating to filing status and recomputation of the income tax brackets. (3) The provisions of Section 17045, relating to joint returns. | |
| 61 | 73 | ||
| 62 | 74 | ||
| 63 | 75 | ||
| 64 | - | ||
| 65 | - | (a)For each taxable year beginning on or after January 1, 2022, in addition to any other taxes imposed by this part, an additional tax shall be imposed at the rate of 1 percent on that portion of a taxpayers taxable income in excess of two million dollars ($2,000,000). | |
| 66 | - | ||
| 67 | - | ||
| 76 | + | 17044. (a) For each taxable year beginning on or after January 1, 2022, in addition to any other taxes imposed by this part, an additional tax shall be imposed at the rate of 1 percent on that portion of a taxpayers taxable income in excess of two million dollars ($2,000,000). | |
| 68 | 77 | ||
| 69 | 78 | (b) For purposes of applying Part 10.2 (commencing with Section 18401) of Division 2, the tax imposed under this section shall be treated as if imposed under Section 17041. | |
| 70 | 79 | ||
| 71 | - | ||
| 72 | - | ||
| 73 | 80 | (c) The following shall not apply to the tax imposed by this section: | |
| 74 | - | ||
| 75 | - | ||
| 76 | 81 | ||
| 77 | 82 | (1) The provisions of Section 17039, relating to the allowance of credits. | |
| 78 | 83 | ||
| 79 | - | ||
| 80 | - | ||
| 81 | 84 | (2) The provisions of Section 17041, relating to filing status and recomputation of the income tax brackets. | |
| 82 | - | ||
| 83 | - | ||
| 84 | 85 | ||
| 85 | 86 | (3) The provisions of Section 17045, relating to joint returns. | |
| 86 | 87 | ||
| 88 | + | SEC. 2. Chapter 2.5 (commencing with Section 17065) is added to Part 10 of Division 2 of the Revenue and Taxation Code, to read: CHAPTER 2.5. California Universal Basic Income17065. This chapter is known and may be cited as the California Universal Basic Income Act.17066. (a) The Universal Basic Income Fund is hereby created in the State Treasury. The fund shall be administered by the Franchise Tax Board. Notwithstanding Section 13340 of the Government Code, all moneys in the fund are continuously appropriated, without regard to fiscal years, for the purposes of this chapter.(b) The estimated revenue from the additional tax imposed under Section 17044 for the applicable fiscal year shall be deposited in the Universal Basic Income Fund.17067. (a) The Franchise Tax Board shall administer the California Universal Basic Income (CalUBI) Program. Each eligible recipient shall receive a universal basic income of one thousand dollars ($1,000) per month, payable from the Universal Basic Income Fund.(b) For purposes of this chapter the following definitions shall apply:(1) Eligible recipient means an individual who satisfies each of the following:(A) Is a resident, and has been a resident for the three most recent consecutive taxable years.(B) Is at least 18 years of age.(C) Is not currently incarcerated in a county jail or the state prison. (D) Reported gross income that does not exceed 200 percent of the median per capita income for the eligible recipients current county of residence, as determined by the United States Census Bureau.(2) Universal basic income means unconditional cash payments of equal amounts issued monthly to individual eligible recipients with the intention of ensuring the economic security of recipients. 17068. The Franchise Tax Board may prescribe any regulations necessary or appropriate to carry out the purposes of this chapter.17069. (a) Notwithstanding any other provision of this part or Part 10.2 (commencing with Section 18401), the Franchise Tax Board shall not use any part of any CalUBI payment authorized by Section 17067 to offset any liabilities owed by an eligible recipient.(b) Notwithstanding any provision of Article 2 (commencing with Section 12410) of Chapter 5 of Part 2 of Division 3 of Title 2 of the Government Code, the Controller shall not offset delinquent accounts against the CalUBI payments authorized by Section 17067. | |
| 87 | 89 | ||
| 90 | + | SEC. 2. Chapter 2.5 (commencing with Section 17065) is added to Part 10 of Division 2 of the Revenue and Taxation Code, to read: | |
| 88 | 91 | ||
| 89 | - | SEC. 2. | |
| 92 | + | ### SEC. 2. | |
| 90 | 93 | ||
| 91 | - | ||
| 94 | + | CHAPTER 2.5. California Universal Basic Income17065. This chapter is known and may be cited as the California Universal Basic Income Act.17066. (a) The Universal Basic Income Fund is hereby created in the State Treasury. The fund shall be administered by the Franchise Tax Board. Notwithstanding Section 13340 of the Government Code, all moneys in the fund are continuously appropriated, without regard to fiscal years, for the purposes of this chapter.(b) The estimated revenue from the additional tax imposed under Section 17044 for the applicable fiscal year shall be deposited in the Universal Basic Income Fund.17067. (a) The Franchise Tax Board shall administer the California Universal Basic Income (CalUBI) Program. Each eligible recipient shall receive a universal basic income of one thousand dollars ($1,000) per month, payable from the Universal Basic Income Fund.(b) For purposes of this chapter the following definitions shall apply:(1) Eligible recipient means an individual who satisfies each of the following:(A) Is a resident, and has been a resident for the three most recent consecutive taxable years.(B) Is at least 18 years of age.(C) Is not currently incarcerated in a county jail or the state prison. (D) Reported gross income that does not exceed 200 percent of the median per capita income for the eligible recipients current county of residence, as determined by the United States Census Bureau.(2) Universal basic income means unconditional cash payments of equal amounts issued monthly to individual eligible recipients with the intention of ensuring the economic security of recipients. 17068. The Franchise Tax Board may prescribe any regulations necessary or appropriate to carry out the purposes of this chapter.17069. (a) Notwithstanding any other provision of this part or Part 10.2 (commencing with Section 18401), the Franchise Tax Board shall not use any part of any CalUBI payment authorized by Section 17067 to offset any liabilities owed by an eligible recipient.(b) Notwithstanding any provision of Article 2 (commencing with Section 12410) of Chapter 5 of Part 2 of Division 3 of Title 2 of the Government Code, the Controller shall not offset delinquent accounts against the CalUBI payments authorized by Section 17067. | |
| 92 | 95 | ||
| 93 | - | ### SEC. 2.SECTION 1. | |
| 94 | - | ||
| 95 | - | CHAPTER 2.5. California Universal Basic Income17065. (a) This chapter is known and may be cited as the California Universal Basic Income Act.(b) The provisions of this chapter shall only be operative for taxable years for which resources are made available through an appropriation by the Legislature.17066. (a)The Universal Basic Income Fund is hereby created in the State Treasury. The fund shall be administered by the Franchise Tax Board. Notwithstanding Section 13340 of the Government Code, all moneys in the fund are continuously appropriated, without regard to fiscal years, The Franchise Tax Board may expend moneys deposited into the fund, upon appropriation by the Legislature, for the purposes of this chapter.(b)The estimated revenue from the additional tax imposed under Section 17044 for the applicable fiscal year shall be deposited in the Universal Basic Income Fund.17067. (a) The Franchise Tax Board shall administer the California Universal Basic Income (CalUBI) Program. Each eligible recipient shall receive a universal basic income of one thousand dollars ($1,000) per month, payable from the Universal Basic Income Fund.(b) For purposes of this chapter the following definitions shall apply:(1) Eligible recipient means an individual who satisfies each of the following:(A) Is a resident, and has been a resident for the three most recent consecutive taxable years.(B) Is at least 18 years of age.(C) Is not currently incarcerated in a county jail or the state prison. (D) Reported gross income that does not exceed 200 percent of the median per capita income for the eligible recipients current county of residence, as determined by the United States Census Bureau.(2) Universal basic income means unconditional cash payments of equal amounts issued monthly to individual eligible recipients with the intention of ensuring the economic security of recipients. 17068. The Franchise Tax Board may prescribe any regulations necessary or appropriate to carry out the purposes of this chapter.17069. (a) Notwithstanding any other provision of this part or Part 10.2 (commencing with Section 18401), the Franchise Tax Board shall not use any part of any CalUBI payment authorized by Section 17067 to offset any liabilities owed by an eligible recipient.(b) Notwithstanding any provision of Article 2 (commencing with Section 12410) of Chapter 5 of Part 2 of Division 3 of Title 2 of the Government Code, the Controller shall not offset delinquent accounts against the CalUBI payments authorized by Section 17067. | |
| 96 | - | ||
| 97 | - | CHAPTER 2.5. California Universal Basic Income17065. (a) This chapter is known and may be cited as the California Universal Basic Income Act.(b) The provisions of this chapter shall only be operative for taxable years for which resources are made available through an appropriation by the Legislature.17066. (a)The Universal Basic Income Fund is hereby created in the State Treasury. The fund shall be administered by the Franchise Tax Board. Notwithstanding Section 13340 of the Government Code, all moneys in the fund are continuously appropriated, without regard to fiscal years, The Franchise Tax Board may expend moneys deposited into the fund, upon appropriation by the Legislature, for the purposes of this chapter.(b)The estimated revenue from the additional tax imposed under Section 17044 for the applicable fiscal year shall be deposited in the Universal Basic Income Fund.17067. (a) The Franchise Tax Board shall administer the California Universal Basic Income (CalUBI) Program. Each eligible recipient shall receive a universal basic income of one thousand dollars ($1,000) per month, payable from the Universal Basic Income Fund.(b) For purposes of this chapter the following definitions shall apply:(1) Eligible recipient means an individual who satisfies each of the following:(A) Is a resident, and has been a resident for the three most recent consecutive taxable years.(B) Is at least 18 years of age.(C) Is not currently incarcerated in a county jail or the state prison. (D) Reported gross income that does not exceed 200 percent of the median per capita income for the eligible recipients current county of residence, as determined by the United States Census Bureau.(2) Universal basic income means unconditional cash payments of equal amounts issued monthly to individual eligible recipients with the intention of ensuring the economic security of recipients. 17068. The Franchise Tax Board may prescribe any regulations necessary or appropriate to carry out the purposes of this chapter.17069. (a) Notwithstanding any other provision of this part or Part 10.2 (commencing with Section 18401), the Franchise Tax Board shall not use any part of any CalUBI payment authorized by Section 17067 to offset any liabilities owed by an eligible recipient.(b) Notwithstanding any provision of Article 2 (commencing with Section 12410) of Chapter 5 of Part 2 of Division 3 of Title 2 of the Government Code, the Controller shall not offset delinquent accounts against the CalUBI payments authorized by Section 17067. | |
| 96 | + | CHAPTER 2.5. California Universal Basic Income17065. This chapter is known and may be cited as the California Universal Basic Income Act.17066. (a) The Universal Basic Income Fund is hereby created in the State Treasury. The fund shall be administered by the Franchise Tax Board. Notwithstanding Section 13340 of the Government Code, all moneys in the fund are continuously appropriated, without regard to fiscal years, for the purposes of this chapter.(b) The estimated revenue from the additional tax imposed under Section 17044 for the applicable fiscal year shall be deposited in the Universal Basic Income Fund.17067. (a) The Franchise Tax Board shall administer the California Universal Basic Income (CalUBI) Program. Each eligible recipient shall receive a universal basic income of one thousand dollars ($1,000) per month, payable from the Universal Basic Income Fund.(b) For purposes of this chapter the following definitions shall apply:(1) Eligible recipient means an individual who satisfies each of the following:(A) Is a resident, and has been a resident for the three most recent consecutive taxable years.(B) Is at least 18 years of age.(C) Is not currently incarcerated in a county jail or the state prison. (D) Reported gross income that does not exceed 200 percent of the median per capita income for the eligible recipients current county of residence, as determined by the United States Census Bureau.(2) Universal basic income means unconditional cash payments of equal amounts issued monthly to individual eligible recipients with the intention of ensuring the economic security of recipients. 17068. The Franchise Tax Board may prescribe any regulations necessary or appropriate to carry out the purposes of this chapter.17069. (a) Notwithstanding any other provision of this part or Part 10.2 (commencing with Section 18401), the Franchise Tax Board shall not use any part of any CalUBI payment authorized by Section 17067 to offset any liabilities owed by an eligible recipient.(b) Notwithstanding any provision of Article 2 (commencing with Section 12410) of Chapter 5 of Part 2 of Division 3 of Title 2 of the Government Code, the Controller shall not offset delinquent accounts against the CalUBI payments authorized by Section 17067. | |
| 98 | 97 | ||
| 99 | 98 | CHAPTER 2.5. California Universal Basic Income | |
| 100 | 99 | ||
| 101 | 100 | CHAPTER 2.5. California Universal Basic Income | |
| 102 | 101 | ||
| 103 | - | 17065. | |
| 102 | + | 17065. This chapter is known and may be cited as the California Universal Basic Income Act. | |
| 104 | 103 | ||
| 105 | 104 | ||
| 106 | 105 | ||
| 107 | - | 17065. | |
| 106 | + | 17065. This chapter is known and may be cited as the California Universal Basic Income Act. | |
| 108 | 107 | ||
| 109 | - | (b) The provisions of this chapter shall only be operative for taxable years for which resources are made available through an appropriation by the Legislature. | |
| 110 | - | ||
| 111 | - | 17066. (a)The Universal Basic Income Fund is hereby created in the State Treasury. The fund shall be administered by the Franchise Tax Board. Notwithstanding Section 13340 of the Government Code, all moneys in the fund are continuously appropriated, without regard to fiscal years, The Franchise Tax Board may expend moneys deposited into the fund, upon appropriation by the Legislature, for the purposes of this chapter.(b)The estimated revenue from the additional tax imposed under Section 17044 for the applicable fiscal year shall be deposited in the Universal Basic Income Fund. | |
| 108 | + | 17066. (a) The Universal Basic Income Fund is hereby created in the State Treasury. The fund shall be administered by the Franchise Tax Board. Notwithstanding Section 13340 of the Government Code, all moneys in the fund are continuously appropriated, without regard to fiscal years, for the purposes of this chapter.(b) The estimated revenue from the additional tax imposed under Section 17044 for the applicable fiscal year shall be deposited in the Universal Basic Income Fund. | |
| 112 | 109 | ||
| 113 | 110 | ||
| 114 | 111 | ||
| 115 | - | 17066. (a)The Universal Basic Income Fund is hereby created in the State Treasury. The fund shall be administered by the Franchise Tax Board. Notwithstanding Section 13340 of the Government Code, all moneys in the fund are continuously appropriated, without regard to fiscal years, | |
| 112 | + | 17066. (a) The Universal Basic Income Fund is hereby created in the State Treasury. The fund shall be administered by the Franchise Tax Board. Notwithstanding Section 13340 of the Government Code, all moneys in the fund are continuously appropriated, without regard to fiscal years, for the purposes of this chapter. | |
| 116 | 113 | ||
| 117 | 114 | (b) The estimated revenue from the additional tax imposed under Section 17044 for the applicable fiscal year shall be deposited in the Universal Basic Income Fund. | |
| 118 | - | ||
| 119 | - | ||
| 120 | 115 | ||
| 121 | 116 | 17067. (a) The Franchise Tax Board shall administer the California Universal Basic Income (CalUBI) Program. Each eligible recipient shall receive a universal basic income of one thousand dollars ($1,000) per month, payable from the Universal Basic Income Fund.(b) For purposes of this chapter the following definitions shall apply:(1) Eligible recipient means an individual who satisfies each of the following:(A) Is a resident, and has been a resident for the three most recent consecutive taxable years.(B) Is at least 18 years of age.(C) Is not currently incarcerated in a county jail or the state prison. (D) Reported gross income that does not exceed 200 percent of the median per capita income for the eligible recipients current county of residence, as determined by the United States Census Bureau.(2) Universal basic income means unconditional cash payments of equal amounts issued monthly to individual eligible recipients with the intention of ensuring the economic security of recipients. | |
| 122 | 117 | ||
| 123 | 118 | ||
| 124 | 119 | ||
| 125 | 120 | 17067. (a) The Franchise Tax Board shall administer the California Universal Basic Income (CalUBI) Program. Each eligible recipient shall receive a universal basic income of one thousand dollars ($1,000) per month, payable from the Universal Basic Income Fund. | |
| 126 | 121 | ||
| 127 | 122 | (b) For purposes of this chapter the following definitions shall apply: | |
| 128 | 123 | ||
| 129 | 124 | (1) Eligible recipient means an individual who satisfies each of the following: | |
| 130 | 125 | ||
| 131 | 126 | (A) Is a resident, and has been a resident for the three most recent consecutive taxable years. | |
| 132 | 127 | ||
| 133 | 128 | (B) Is at least 18 years of age. | |
| 134 | 129 | ||
| 135 | 130 | (C) Is not currently incarcerated in a county jail or the state prison. | |
| 136 | 131 | ||
| 137 | 132 | (D) Reported gross income that does not exceed 200 percent of the median per capita income for the eligible recipients current county of residence, as determined by the United States Census Bureau. | |
| 138 | 133 | ||
| 139 | 134 | (2) Universal basic income means unconditional cash payments of equal amounts issued monthly to individual eligible recipients with the intention of ensuring the economic security of recipients. | |
| 140 | 135 | ||
| 141 | 136 | 17068. The Franchise Tax Board may prescribe any regulations necessary or appropriate to carry out the purposes of this chapter. | |
| 142 | 137 | ||
| 143 | 138 | ||
| 144 | 139 | ||
| 145 | 140 | 17068. The Franchise Tax Board may prescribe any regulations necessary or appropriate to carry out the purposes of this chapter. | |
| 146 | 141 | ||
| 147 | 142 | 17069. (a) Notwithstanding any other provision of this part or Part 10.2 (commencing with Section 18401), the Franchise Tax Board shall not use any part of any CalUBI payment authorized by Section 17067 to offset any liabilities owed by an eligible recipient.(b) Notwithstanding any provision of Article 2 (commencing with Section 12410) of Chapter 5 of Part 2 of Division 3 of Title 2 of the Government Code, the Controller shall not offset delinquent accounts against the CalUBI payments authorized by Section 17067. | |
| 148 | 143 | ||
| 149 | 144 | ||
| 150 | 145 | ||
| 151 | 146 | 17069. (a) Notwithstanding any other provision of this part or Part 10.2 (commencing with Section 18401), the Franchise Tax Board shall not use any part of any CalUBI payment authorized by Section 17067 to offset any liabilities owed by an eligible recipient. | |
| 152 | 147 | ||
| 153 | 148 | (b) Notwithstanding any provision of Article 2 (commencing with Section 12410) of Chapter 5 of Part 2 of Division 3 of Title 2 of the Government Code, the Controller shall not offset delinquent accounts against the CalUBI payments authorized by Section 17067. | |
| 154 | 149 | ||
| 155 | - | SEC. 3 | |
| 150 | + | SEC. 3. The provisions of this act are severable. If any provision of this act or its application is held invalid, that invalidity shall not affect other provisions or applications that can be given effect without the invalid provision or application. | |
| 156 | 151 | ||
| 157 | - | SEC. 3 | |
| 152 | + | SEC. 3. The provisions of this act are severable. If any provision of this act or its application is held invalid, that invalidity shall not affect other provisions or applications that can be given effect without the invalid provision or application. | |
| 158 | 153 | ||
| 159 | - | SEC. 3 | |
| 154 | + | SEC. 3. The provisions of this act are severable. If any provision of this act or its application is held invalid, that invalidity shall not affect other provisions or applications that can be given effect without the invalid provision or application. | |
| 160 | 155 | ||
| 161 | - | ### SEC. 3.SEC. 2. | |
| 156 | + | ### SEC. 3. | |
| 157 | + | ||
| 158 | + | ||
| 159 | + | ||
| 160 | + | It is the intent of the Legislature to enact legislation to create a California Universal Basic Income Program, with the intention of ensuring economic security for all Californians. |