| 1 | | - | Amended IN Assembly March 24, 2025 CALIFORNIA LEGISLATURE 20252026 REGULAR SESSION Assembly Bill No. 895Introduced by Assembly Member Blanca RubioFebruary 19, 2025An act to amend Section 26153 of the Business and Professions Code, relating to professions and vocations. An act to add and repeal Sections 17053.92 and 23692 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.LEGISLATIVE COUNSEL'S DIGESTAB 895, as amended, Blanca Rubio. Cannabis. Personal Income Tax Law: Corporation Tax Law: credits: fast food restaurants.The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws.This bill, for taxable years beginning on or after January 1, 2026, and before January 1, 2031, would allow a credit against those taxes to qualified taxpayers, defined to mean certain fast food restaurant franchisees or independent operators, in the amount of $12,000 per qualified fast food restaurant, as defined.Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill also would include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.Existing law, the Control, Regulate and Tax Adult Use of Marijuana Act (AUMA), an initiative measure, authorizes a person who obtains a state license under AUMA to engage in commercial adult-use cannabis activity pursuant to that license and applicable local ordinances.Existing law, the Medicinal and Adult-Use Cannabis Regulation and Safety Act (MAUCRSA), among other things, consolidates the licensure and regulation of commercial medicinal and adult-use cannabis activities and requires the Department of Cannabis Control to administer its provisions. Under MAUCRSA, the Department of Cannabis Control has sole authority to license and regulate commercial cannabis activity, which MAUCRSA defines to include, among other activities, the sale of cannabis and cannabis products. MAUCRSA prohibits a licensee from giving away any amount of cannabis or cannabis product as part of a business promotion or other commercial activity, as specified.This bill would make a nonsubstantive change to an exception to that prohibition.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NOYES Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. This measure shall be known, and may be cited, as the Quick-Service Restaurant Affordability Act of 2025.SEC. 2. (a) The Legislature finds and declares all of the following:(1) It is a priority to promote policies that enhance affordability for businesses and residents, ensuring that economic growth and job opportunities remain accessible to all.(2) The average quick-service restaurant experienced an overall cost increase of 35 percent in 2024.(3) On April 1, 2024, the state mandated a 25 percent increase in the minimum wage that is paid to all employees of quick-service restaurants.(4) Family-owned quick-service restaurants in California incur, on average, an additional $12,000 per location in unemployment insurance contributions compared to other restaurant establishments within the state.(b) It is the intent of the Legislature to provide financial relief to quick-service restaurant owners impacted by rising unemployment insurance costs due to state-mandated minimum wage increases. The purpose of this act is to establish a tax credit to offset these increased costs to quick-service restaurants.SEC. 3. Section 17053.92 is added to the Revenue and Taxation Code, to read:17053.92. (a) For each taxable year beginning on or after January 1, 2026, and before January 1, 2031, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to twelve thousand dollars ($12,000) per qualified taxpayer per qualified fast food restaurant during the taxable year.(b) For purposes of this section, the following definitions shall apply:(1) Qualified fast food restaurant shall mean a restaurant that is subject to Part 4.5.5 (commencing with Section 1474) of Division 2 of the Labor Code.(2) Qualified taxpayer shall mean a franchisee or independent fast food restaurant operator with no more than 45 locations under common ownership within the State of California.(c) In the case where the credit allowed pursuant to this section exceeds the net tax, the excess may be carried over to reduce the net tax in the following taxable year, and succeeding two years, if necessary, until the credit is exhausted.(d) (1) In order to qualify for the credit, an employer shall annually demonstrate by reasonable means its compliance with appropriate provisions of the Labor Code, and shall maintain an active unemployment insurance account with the Employment Development Department.(2) The Franchise Tax Board may request any information necessary from the Department of Industrial Relations to assist in the administration of this credit and ensure compliance by qualified taxpayers.(e) (1) The Franchise Tax Board may prescribe rules, guidelines, procedures, or other guidance to carry out the purposes of this section. Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code shall not apply to any rule, guideline, or procedure prescribed by the Franchise Tax Board pursuant to this section. (2) The Franchise Tax Board may prescribe any regulations necessary or appropriate to carry out the purposes of this section, including any regulations to prevent improper claims from being filed. (f) (1) For purposes of complying with Section 41, as it relates to the credit allowed by this section and Section 23692, the Legislature finds and declares as follows:(A) The specific goal of the credit is to provide financial relief to fast food restaurant owners impacted by rising unemployment insurance costs. (B) The performance indicators for the Legislature to use in determining if the credit has achieved this goal shall be the number of taxpayers claiming the credit, and the total dollar value of credit claimed per taxpayer.(2) (A) The Franchise Tax Board, no later than December 1, 2027, and annually thereafter, shall submit a report to the Legislature, in compliance with Section 9795 of the Government Code, detailing the number of taxpayers claiming a credit pursuant to this section or Section 23692, and the total dollar value of credits claimed.(B) The disclosure requirements of this subdivision shall be treated as an exception to Section 19542.(g) This section shall remain operative only until December 1, 2031, and as of that date is repealed.SEC. 4. Section 23692 is added to the Revenue and Taxation Code, to read:23692. (a) For each taxable year beginning on or after January 1, 2026, and before January 1, 2031, there shall be allowed as a credit against the tax, as defined in Section 23036, an amount equal to twelve thousand dollars ($12,000) per qualified taxpayer per qualified fast food restaurant during the taxable year.(b) For purposes of this section, the following definitions shall apply:(1) Qualified fast food restaurant shall mean a restaurant that is subject to Part 4.5.5 (commencing with Section 1474) of Division 2 of the Labor Code.(2) Qualified taxpayer shall mean a franchisee or independent fast food restaurant operator with no more than 45 locations under common ownership within the State of California.(c) In the case where the credit allowed pursuant to this section exceeds the tax, the excess may be carried over to reduce the tax in the following taxable year, and succeeding two years, if necessary, until the credit is exhausted.(d) (1) In order to qualify for the credit, an employer shall annually demonstrate by reasonable means its compliance with appropriate provisions of the Labor Code, and shall maintain an active unemployment insurance account with the Employment Development Department.(2) The Franchise Tax Board may request any information necessary from the Department of Industrial Relations to assist in the administration of this credit and ensure compliance by qualified taxpayers.(e) (1) The Franchise Tax Board may prescribe rules, guidelines, procedures, or other guidance to carry out the purposes of this section. Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code shall not apply to any rule, guideline, or procedure prescribed by the Franchise Tax Board pursuant to this section. (2) The Franchise Tax Board may prescribe any regulations necessary or appropriate to carry out the purposes of this section, including any regulations to prevent improper claims from being filed. (f) This section shall remain operative only until December 1, 2031, and as of that date is repealed.SEC. 5. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.SECTION 1.Section 26153 of the Business and Professions Code is amended to read:26153.(a)A licensee shall not give away any amount of cannabis or cannabis products, or any cannabis accessories, as part of a business promotion or other commercial activity.(b)For purposes of this section, a donation of cannabis or cannabis products by a licensee to a patient or the primary caregiver of a patient pursuant to Section 26071 shall not be considered a business promotion or other commercial activity.(c)For purposes of this section, the provision of cannabis or cannabis products by a licensee pursuant to Section 26153.1 shall not be considered a business promotion or other commercial activity. |
|---|
| 1 | + | CALIFORNIA LEGISLATURE 20252026 REGULAR SESSION Assembly Bill No. 895Introduced by Assembly Member Blanca RubioFebruary 19, 2025 An act to amend Section 26153 of the Business and Professions Code, relating to professions and vocations. LEGISLATIVE COUNSEL'S DIGESTAB 895, as introduced, Blanca Rubio. Cannabis.Existing law, the Control, Regulate and Tax Adult Use of Marijuana Act (AUMA), an initiative measure, authorizes a person who obtains a state license under AUMA to engage in commercial adult-use cannabis activity pursuant to that license and applicable local ordinances.Existing law, the Medicinal and Adult-Use Cannabis Regulation and Safety Act (MAUCRSA), among other things, consolidates the licensure and regulation of commercial medicinal and adult-use cannabis activities and requires the Department of Cannabis Control to administer its provisions. Under MAUCRSA, the Department of Cannabis Control has sole authority to license and regulate commercial cannabis activity, which MAUCRSA defines to include, among other activities, the sale of cannabis and cannabis products. MAUCRSA prohibits a licensee from giving away any amount of cannabis or cannabis product as part of a business promotion or other commercial activity, as specified. This bill would make a nonsubstantive change to an exception to that prohibition. Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 26153 of the Business and Professions Code is amended to read:26153. (a) A licensee shall not give away any amount of cannabis or cannabis products, or any cannabis accessories, as part of a business promotion or other commercial activity.(b) For purposes of this section, the a donation of cannabis or cannabis products by a licensee to a patient or the primary caregiver of a patient pursuant to Section 26071 shall not be considered a business promotion or other commercial activity.(c) For purposes of this section, the provision of cannabis or cannabis products by a licensee pursuant to Section 26153.1 shall not be considered a business promotion or other commercial activity. |
|---|
| 3 | | - | Amended IN Assembly March 24, 2025 CALIFORNIA LEGISLATURE 20252026 REGULAR SESSION Assembly Bill No. 895Introduced by Assembly Member Blanca RubioFebruary 19, 2025An act to amend Section 26153 of the Business and Professions Code, relating to professions and vocations. An act to add and repeal Sections 17053.92 and 23692 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.LEGISLATIVE COUNSEL'S DIGESTAB 895, as amended, Blanca Rubio. Cannabis. Personal Income Tax Law: Corporation Tax Law: credits: fast food restaurants.The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws.This bill, for taxable years beginning on or after January 1, 2026, and before January 1, 2031, would allow a credit against those taxes to qualified taxpayers, defined to mean certain fast food restaurant franchisees or independent operators, in the amount of $12,000 per qualified fast food restaurant, as defined.Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill also would include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.Existing law, the Control, Regulate and Tax Adult Use of Marijuana Act (AUMA), an initiative measure, authorizes a person who obtains a state license under AUMA to engage in commercial adult-use cannabis activity pursuant to that license and applicable local ordinances.Existing law, the Medicinal and Adult-Use Cannabis Regulation and Safety Act (MAUCRSA), among other things, consolidates the licensure and regulation of commercial medicinal and adult-use cannabis activities and requires the Department of Cannabis Control to administer its provisions. Under MAUCRSA, the Department of Cannabis Control has sole authority to license and regulate commercial cannabis activity, which MAUCRSA defines to include, among other activities, the sale of cannabis and cannabis products. MAUCRSA prohibits a licensee from giving away any amount of cannabis or cannabis product as part of a business promotion or other commercial activity, as specified.This bill would make a nonsubstantive change to an exception to that prohibition.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NOYES Local Program: NO |
|---|
| 3 | + | CALIFORNIA LEGISLATURE 20252026 REGULAR SESSION Assembly Bill No. 895Introduced by Assembly Member Blanca RubioFebruary 19, 2025 An act to amend Section 26153 of the Business and Professions Code, relating to professions and vocations. LEGISLATIVE COUNSEL'S DIGESTAB 895, as introduced, Blanca Rubio. Cannabis.Existing law, the Control, Regulate and Tax Adult Use of Marijuana Act (AUMA), an initiative measure, authorizes a person who obtains a state license under AUMA to engage in commercial adult-use cannabis activity pursuant to that license and applicable local ordinances.Existing law, the Medicinal and Adult-Use Cannabis Regulation and Safety Act (MAUCRSA), among other things, consolidates the licensure and regulation of commercial medicinal and adult-use cannabis activities and requires the Department of Cannabis Control to administer its provisions. Under MAUCRSA, the Department of Cannabis Control has sole authority to license and regulate commercial cannabis activity, which MAUCRSA defines to include, among other activities, the sale of cannabis and cannabis products. MAUCRSA prohibits a licensee from giving away any amount of cannabis or cannabis product as part of a business promotion or other commercial activity, as specified. This bill would make a nonsubstantive change to an exception to that prohibition. Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO |
|---|
| 28 | | - | The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws.This bill, for taxable years beginning on or after January 1, 2026, and before January 1, 2031, would allow a credit against those taxes to qualified taxpayers, defined to mean certain fast food restaurant franchisees or independent operators, in the amount of $12,000 per qualified fast food restaurant, as defined.Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill also would include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.Existing law, the Control, Regulate and Tax Adult Use of Marijuana Act (AUMA), an initiative measure, authorizes a person who obtains a state license under AUMA to engage in commercial adult-use cannabis activity pursuant to that license and applicable local ordinances.Existing law, the Medicinal and Adult-Use Cannabis Regulation and Safety Act (MAUCRSA), among other things, consolidates the licensure and regulation of commercial medicinal and adult-use cannabis activities and requires the Department of Cannabis Control to administer its provisions. Under MAUCRSA, the Department of Cannabis Control has sole authority to license and regulate commercial cannabis activity, which MAUCRSA defines to include, among other activities, the sale of cannabis and cannabis products. MAUCRSA prohibits a licensee from giving away any amount of cannabis or cannabis product as part of a business promotion or other commercial activity, as specified.This bill would make a nonsubstantive change to an exception to that prohibition. |
|---|
| 29 | | - | |
|---|
| 30 | | - | The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws. |
|---|
| 31 | | - | |
|---|
| 32 | | - | This bill, for taxable years beginning on or after January 1, 2026, and before January 1, 2031, would allow a credit against those taxes to qualified taxpayers, defined to mean certain fast food restaurant franchisees or independent operators, in the amount of $12,000 per qualified fast food restaurant, as defined. |
|---|
| 33 | | - | |
|---|
| 34 | | - | Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. |
|---|
| 35 | | - | |
|---|
| 36 | | - | This bill also would include additional information required for any bill authorizing a new tax expenditure. |
|---|
| 37 | | - | |
|---|
| 38 | | - | This bill would take effect immediately as a tax levy. |
|---|
| 28 | + | Existing law, the Control, Regulate and Tax Adult Use of Marijuana Act (AUMA), an initiative measure, authorizes a person who obtains a state license under AUMA to engage in commercial adult-use cannabis activity pursuant to that license and applicable local ordinances.Existing law, the Medicinal and Adult-Use Cannabis Regulation and Safety Act (MAUCRSA), among other things, consolidates the licensure and regulation of commercial medicinal and adult-use cannabis activities and requires the Department of Cannabis Control to administer its provisions. Under MAUCRSA, the Department of Cannabis Control has sole authority to license and regulate commercial cannabis activity, which MAUCRSA defines to include, among other activities, the sale of cannabis and cannabis products. MAUCRSA prohibits a licensee from giving away any amount of cannabis or cannabis product as part of a business promotion or other commercial activity, as specified. This bill would make a nonsubstantive change to an exception to that prohibition. |
|---|
| 56 | | - | The people of the State of California do enact as follows:SECTION 1. This measure shall be known, and may be cited, as the Quick-Service Restaurant Affordability Act of 2025.SEC. 2. (a) The Legislature finds and declares all of the following:(1) It is a priority to promote policies that enhance affordability for businesses and residents, ensuring that economic growth and job opportunities remain accessible to all.(2) The average quick-service restaurant experienced an overall cost increase of 35 percent in 2024.(3) On April 1, 2024, the state mandated a 25 percent increase in the minimum wage that is paid to all employees of quick-service restaurants.(4) Family-owned quick-service restaurants in California incur, on average, an additional $12,000 per location in unemployment insurance contributions compared to other restaurant establishments within the state.(b) It is the intent of the Legislature to provide financial relief to quick-service restaurant owners impacted by rising unemployment insurance costs due to state-mandated minimum wage increases. The purpose of this act is to establish a tax credit to offset these increased costs to quick-service restaurants.SEC. 3. Section 17053.92 is added to the Revenue and Taxation Code, to read:17053.92. (a) For each taxable year beginning on or after January 1, 2026, and before January 1, 2031, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to twelve thousand dollars ($12,000) per qualified taxpayer per qualified fast food restaurant during the taxable year.(b) For purposes of this section, the following definitions shall apply:(1) Qualified fast food restaurant shall mean a restaurant that is subject to Part 4.5.5 (commencing with Section 1474) of Division 2 of the Labor Code.(2) Qualified taxpayer shall mean a franchisee or independent fast food restaurant operator with no more than 45 locations under common ownership within the State of California.(c) In the case where the credit allowed pursuant to this section exceeds the net tax, the excess may be carried over to reduce the net tax in the following taxable year, and succeeding two years, if necessary, until the credit is exhausted.(d) (1) In order to qualify for the credit, an employer shall annually demonstrate by reasonable means its compliance with appropriate provisions of the Labor Code, and shall maintain an active unemployment insurance account with the Employment Development Department.(2) The Franchise Tax Board may request any information necessary from the Department of Industrial Relations to assist in the administration of this credit and ensure compliance by qualified taxpayers.(e) (1) The Franchise Tax Board may prescribe rules, guidelines, procedures, or other guidance to carry out the purposes of this section. Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code shall not apply to any rule, guideline, or procedure prescribed by the Franchise Tax Board pursuant to this section. (2) The Franchise Tax Board may prescribe any regulations necessary or appropriate to carry out the purposes of this section, including any regulations to prevent improper claims from being filed. (f) (1) For purposes of complying with Section 41, as it relates to the credit allowed by this section and Section 23692, the Legislature finds and declares as follows:(A) The specific goal of the credit is to provide financial relief to fast food restaurant owners impacted by rising unemployment insurance costs. (B) The performance indicators for the Legislature to use in determining if the credit has achieved this goal shall be the number of taxpayers claiming the credit, and the total dollar value of credit claimed per taxpayer.(2) (A) The Franchise Tax Board, no later than December 1, 2027, and annually thereafter, shall submit a report to the Legislature, in compliance with Section 9795 of the Government Code, detailing the number of taxpayers claiming a credit pursuant to this section or Section 23692, and the total dollar value of credits claimed.(B) The disclosure requirements of this subdivision shall be treated as an exception to Section 19542.(g) This section shall remain operative only until December 1, 2031, and as of that date is repealed.SEC. 4. Section 23692 is added to the Revenue and Taxation Code, to read:23692. (a) For each taxable year beginning on or after January 1, 2026, and before January 1, 2031, there shall be allowed as a credit against the tax, as defined in Section 23036, an amount equal to twelve thousand dollars ($12,000) per qualified taxpayer per qualified fast food restaurant during the taxable year.(b) For purposes of this section, the following definitions shall apply:(1) Qualified fast food restaurant shall mean a restaurant that is subject to Part 4.5.5 (commencing with Section 1474) of Division 2 of the Labor Code.(2) Qualified taxpayer shall mean a franchisee or independent fast food restaurant operator with no more than 45 locations under common ownership within the State of California.(c) In the case where the credit allowed pursuant to this section exceeds the tax, the excess may be carried over to reduce the tax in the following taxable year, and succeeding two years, if necessary, until the credit is exhausted.(d) (1) In order to qualify for the credit, an employer shall annually demonstrate by reasonable means its compliance with appropriate provisions of the Labor Code, and shall maintain an active unemployment insurance account with the Employment Development Department.(2) The Franchise Tax Board may request any information necessary from the Department of Industrial Relations to assist in the administration of this credit and ensure compliance by qualified taxpayers.(e) (1) The Franchise Tax Board may prescribe rules, guidelines, procedures, or other guidance to carry out the purposes of this section. Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code shall not apply to any rule, guideline, or procedure prescribed by the Franchise Tax Board pursuant to this section. (2) The Franchise Tax Board may prescribe any regulations necessary or appropriate to carry out the purposes of this section, including any regulations to prevent improper claims from being filed. (f) This section shall remain operative only until December 1, 2031, and as of that date is repealed.SEC. 5. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.SECTION 1.Section 26153 of the Business and Professions Code is amended to read:26153.(a)A licensee shall not give away any amount of cannabis or cannabis products, or any cannabis accessories, as part of a business promotion or other commercial activity.(b)For purposes of this section, a donation of cannabis or cannabis products by a licensee to a patient or the primary caregiver of a patient pursuant to Section 26071 shall not be considered a business promotion or other commercial activity.(c)For purposes of this section, the provision of cannabis or cannabis products by a licensee pursuant to Section 26153.1 shall not be considered a business promotion or other commercial activity. |
|---|
| 40 | + | The people of the State of California do enact as follows:SECTION 1. Section 26153 of the Business and Professions Code is amended to read:26153. (a) A licensee shall not give away any amount of cannabis or cannabis products, or any cannabis accessories, as part of a business promotion or other commercial activity.(b) For purposes of this section, the a donation of cannabis or cannabis products by a licensee to a patient or the primary caregiver of a patient pursuant to Section 26071 shall not be considered a business promotion or other commercial activity.(c) For purposes of this section, the provision of cannabis or cannabis products by a licensee pursuant to Section 26153.1 shall not be considered a business promotion or other commercial activity. |
|---|
| 74 | | - | SEC. 2. (a) The Legislature finds and declares all of the following: |
|---|
| 75 | | - | |
|---|
| 76 | | - | ### SEC. 2. |
|---|
| 77 | | - | |
|---|
| 78 | | - | (1) It is a priority to promote policies that enhance affordability for businesses and residents, ensuring that economic growth and job opportunities remain accessible to all. |
|---|
| 79 | | - | |
|---|
| 80 | | - | (2) The average quick-service restaurant experienced an overall cost increase of 35 percent in 2024. |
|---|
| 81 | | - | |
|---|
| 82 | | - | (3) On April 1, 2024, the state mandated a 25 percent increase in the minimum wage that is paid to all employees of quick-service restaurants. |
|---|
| 83 | | - | |
|---|
| 84 | | - | (4) Family-owned quick-service restaurants in California incur, on average, an additional $12,000 per location in unemployment insurance contributions compared to other restaurant establishments within the state. |
|---|
| 85 | | - | |
|---|
| 86 | | - | (b) It is the intent of the Legislature to provide financial relief to quick-service restaurant owners impacted by rising unemployment insurance costs due to state-mandated minimum wage increases. The purpose of this act is to establish a tax credit to offset these increased costs to quick-service restaurants. |
|---|
| 87 | | - | |
|---|
| 88 | | - | SEC. 3. Section 17053.92 is added to the Revenue and Taxation Code, to read:17053.92. (a) For each taxable year beginning on or after January 1, 2026, and before January 1, 2031, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to twelve thousand dollars ($12,000) per qualified taxpayer per qualified fast food restaurant during the taxable year.(b) For purposes of this section, the following definitions shall apply:(1) Qualified fast food restaurant shall mean a restaurant that is subject to Part 4.5.5 (commencing with Section 1474) of Division 2 of the Labor Code.(2) Qualified taxpayer shall mean a franchisee or independent fast food restaurant operator with no more than 45 locations under common ownership within the State of California.(c) In the case where the credit allowed pursuant to this section exceeds the net tax, the excess may be carried over to reduce the net tax in the following taxable year, and succeeding two years, if necessary, until the credit is exhausted.(d) (1) In order to qualify for the credit, an employer shall annually demonstrate by reasonable means its compliance with appropriate provisions of the Labor Code, and shall maintain an active unemployment insurance account with the Employment Development Department.(2) The Franchise Tax Board may request any information necessary from the Department of Industrial Relations to assist in the administration of this credit and ensure compliance by qualified taxpayers.(e) (1) The Franchise Tax Board may prescribe rules, guidelines, procedures, or other guidance to carry out the purposes of this section. Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code shall not apply to any rule, guideline, or procedure prescribed by the Franchise Tax Board pursuant to this section. (2) The Franchise Tax Board may prescribe any regulations necessary or appropriate to carry out the purposes of this section, including any regulations to prevent improper claims from being filed. (f) (1) For purposes of complying with Section 41, as it relates to the credit allowed by this section and Section 23692, the Legislature finds and declares as follows:(A) The specific goal of the credit is to provide financial relief to fast food restaurant owners impacted by rising unemployment insurance costs. (B) The performance indicators for the Legislature to use in determining if the credit has achieved this goal shall be the number of taxpayers claiming the credit, and the total dollar value of credit claimed per taxpayer.(2) (A) The Franchise Tax Board, no later than December 1, 2027, and annually thereafter, shall submit a report to the Legislature, in compliance with Section 9795 of the Government Code, detailing the number of taxpayers claiming a credit pursuant to this section or Section 23692, and the total dollar value of credits claimed.(B) The disclosure requirements of this subdivision shall be treated as an exception to Section 19542.(g) This section shall remain operative only until December 1, 2031, and as of that date is repealed. |
|---|
| 89 | | - | |
|---|
| 90 | | - | SEC. 3. Section 17053.92 is added to the Revenue and Taxation Code, to read: |
|---|
| 91 | | - | |
|---|
| 92 | | - | ### SEC. 3. |
|---|
| 93 | | - | |
|---|
| 94 | | - | 17053.92. (a) For each taxable year beginning on or after January 1, 2026, and before January 1, 2031, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to twelve thousand dollars ($12,000) per qualified taxpayer per qualified fast food restaurant during the taxable year.(b) For purposes of this section, the following definitions shall apply:(1) Qualified fast food restaurant shall mean a restaurant that is subject to Part 4.5.5 (commencing with Section 1474) of Division 2 of the Labor Code.(2) Qualified taxpayer shall mean a franchisee or independent fast food restaurant operator with no more than 45 locations under common ownership within the State of California.(c) In the case where the credit allowed pursuant to this section exceeds the net tax, the excess may be carried over to reduce the net tax in the following taxable year, and succeeding two years, if necessary, until the credit is exhausted.(d) (1) In order to qualify for the credit, an employer shall annually demonstrate by reasonable means its compliance with appropriate provisions of the Labor Code, and shall maintain an active unemployment insurance account with the Employment Development Department.(2) The Franchise Tax Board may request any information necessary from the Department of Industrial Relations to assist in the administration of this credit and ensure compliance by qualified taxpayers.(e) (1) The Franchise Tax Board may prescribe rules, guidelines, procedures, or other guidance to carry out the purposes of this section. Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code shall not apply to any rule, guideline, or procedure prescribed by the Franchise Tax Board pursuant to this section. (2) The Franchise Tax Board may prescribe any regulations necessary or appropriate to carry out the purposes of this section, including any regulations to prevent improper claims from being filed. (f) (1) For purposes of complying with Section 41, as it relates to the credit allowed by this section and Section 23692, the Legislature finds and declares as follows:(A) The specific goal of the credit is to provide financial relief to fast food restaurant owners impacted by rising unemployment insurance costs. (B) The performance indicators for the Legislature to use in determining if the credit has achieved this goal shall be the number of taxpayers claiming the credit, and the total dollar value of credit claimed per taxpayer.(2) (A) The Franchise Tax Board, no later than December 1, 2027, and annually thereafter, shall submit a report to the Legislature, in compliance with Section 9795 of the Government Code, detailing the number of taxpayers claiming a credit pursuant to this section or Section 23692, and the total dollar value of credits claimed.(B) The disclosure requirements of this subdivision shall be treated as an exception to Section 19542.(g) This section shall remain operative only until December 1, 2031, and as of that date is repealed. |
|---|
| 95 | | - | |
|---|
| 96 | | - | 17053.92. (a) For each taxable year beginning on or after January 1, 2026, and before January 1, 2031, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to twelve thousand dollars ($12,000) per qualified taxpayer per qualified fast food restaurant during the taxable year.(b) For purposes of this section, the following definitions shall apply:(1) Qualified fast food restaurant shall mean a restaurant that is subject to Part 4.5.5 (commencing with Section 1474) of Division 2 of the Labor Code.(2) Qualified taxpayer shall mean a franchisee or independent fast food restaurant operator with no more than 45 locations under common ownership within the State of California.(c) In the case where the credit allowed pursuant to this section exceeds the net tax, the excess may be carried over to reduce the net tax in the following taxable year, and succeeding two years, if necessary, until the credit is exhausted.(d) (1) In order to qualify for the credit, an employer shall annually demonstrate by reasonable means its compliance with appropriate provisions of the Labor Code, and shall maintain an active unemployment insurance account with the Employment Development Department.(2) The Franchise Tax Board may request any information necessary from the Department of Industrial Relations to assist in the administration of this credit and ensure compliance by qualified taxpayers.(e) (1) The Franchise Tax Board may prescribe rules, guidelines, procedures, or other guidance to carry out the purposes of this section. Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code shall not apply to any rule, guideline, or procedure prescribed by the Franchise Tax Board pursuant to this section. (2) The Franchise Tax Board may prescribe any regulations necessary or appropriate to carry out the purposes of this section, including any regulations to prevent improper claims from being filed. (f) (1) For purposes of complying with Section 41, as it relates to the credit allowed by this section and Section 23692, the Legislature finds and declares as follows:(A) The specific goal of the credit is to provide financial relief to fast food restaurant owners impacted by rising unemployment insurance costs. (B) The performance indicators for the Legislature to use in determining if the credit has achieved this goal shall be the number of taxpayers claiming the credit, and the total dollar value of credit claimed per taxpayer.(2) (A) The Franchise Tax Board, no later than December 1, 2027, and annually thereafter, shall submit a report to the Legislature, in compliance with Section 9795 of the Government Code, detailing the number of taxpayers claiming a credit pursuant to this section or Section 23692, and the total dollar value of credits claimed.(B) The disclosure requirements of this subdivision shall be treated as an exception to Section 19542.(g) This section shall remain operative only until December 1, 2031, and as of that date is repealed. |
|---|
| 97 | | - | |
|---|
| 98 | | - | 17053.92. (a) For each taxable year beginning on or after January 1, 2026, and before January 1, 2031, there shall be allowed as a credit against the net tax, as defined in Section 17039, an amount equal to twelve thousand dollars ($12,000) per qualified taxpayer per qualified fast food restaurant during the taxable year.(b) For purposes of this section, the following definitions shall apply:(1) Qualified fast food restaurant shall mean a restaurant that is subject to Part 4.5.5 (commencing with Section 1474) of Division 2 of the Labor Code.(2) Qualified taxpayer shall mean a franchisee or independent fast food restaurant operator with no more than 45 locations under common ownership within the State of California.(c) In the case where the credit allowed pursuant to this section exceeds the net tax, the excess may be carried over to reduce the net tax in the following taxable year, and succeeding two years, if necessary, until the credit is exhausted.(d) (1) In order to qualify for the credit, an employer shall annually demonstrate by reasonable means its compliance with appropriate provisions of the Labor Code, and shall maintain an active unemployment insurance account with the Employment Development Department.(2) The Franchise Tax Board may request any information necessary from the Department of Industrial Relations to assist in the administration of this credit and ensure compliance by qualified taxpayers.(e) (1) The Franchise Tax Board may prescribe rules, guidelines, procedures, or other guidance to carry out the purposes of this section. Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code shall not apply to any rule, guideline, or procedure prescribed by the Franchise Tax Board pursuant to this section. (2) The Franchise Tax Board may prescribe any regulations necessary or appropriate to carry out the purposes of this section, including any regulations to prevent improper claims from being filed. (f) (1) For purposes of complying with Section 41, as it relates to the credit allowed by this section and Section 23692, the Legislature finds and declares as follows:(A) The specific goal of the credit is to provide financial relief to fast food restaurant owners impacted by rising unemployment insurance costs. (B) The performance indicators for the Legislature to use in determining if the credit has achieved this goal shall be the number of taxpayers claiming the credit, and the total dollar value of credit claimed per taxpayer.(2) (A) The Franchise Tax Board, no later than December 1, 2027, and annually thereafter, shall submit a report to the Legislature, in compliance with Section 9795 of the Government Code, detailing the number of taxpayers claiming a credit pursuant to this section or Section 23692, and the total dollar value of credits claimed.(B) The disclosure requirements of this subdivision shall be treated as an exception to Section 19542.(g) This section shall remain operative only until December 1, 2031, and as of that date is repealed. |
|---|
| 56 | + | 26153. (a) A licensee shall not give away any amount of cannabis or cannabis products, or any cannabis accessories, as part of a business promotion or other commercial activity.(b) For purposes of this section, the a donation of cannabis or cannabis products by a licensee to a patient or the primary caregiver of a patient pursuant to Section 26071 shall not be considered a business promotion or other commercial activity.(c) For purposes of this section, the provision of cannabis or cannabis products by a licensee pursuant to Section 26153.1 shall not be considered a business promotion or other commercial activity. |
|---|
| 104 | | - | (b) For purposes of this section, the following definitions shall apply: |
|---|
| 105 | | - | |
|---|
| 106 | | - | (1) Qualified fast food restaurant shall mean a restaurant that is subject to Part 4.5.5 (commencing with Section 1474) of Division 2 of the Labor Code. |
|---|
| 107 | | - | |
|---|
| 108 | | - | (2) Qualified taxpayer shall mean a franchisee or independent fast food restaurant operator with no more than 45 locations under common ownership within the State of California. |
|---|
| 109 | | - | |
|---|
| 110 | | - | (c) In the case where the credit allowed pursuant to this section exceeds the net tax, the excess may be carried over to reduce the net tax in the following taxable year, and succeeding two years, if necessary, until the credit is exhausted. |
|---|
| 111 | | - | |
|---|
| 112 | | - | (d) (1) In order to qualify for the credit, an employer shall annually demonstrate by reasonable means its compliance with appropriate provisions of the Labor Code, and shall maintain an active unemployment insurance account with the Employment Development Department. |
|---|
| 113 | | - | |
|---|
| 114 | | - | (2) The Franchise Tax Board may request any information necessary from the Department of Industrial Relations to assist in the administration of this credit and ensure compliance by qualified taxpayers. |
|---|
| 115 | | - | |
|---|
| 116 | | - | (e) (1) The Franchise Tax Board may prescribe rules, guidelines, procedures, or other guidance to carry out the purposes of this section. Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code shall not apply to any rule, guideline, or procedure prescribed by the Franchise Tax Board pursuant to this section. |
|---|
| 117 | | - | |
|---|
| 118 | | - | (2) The Franchise Tax Board may prescribe any regulations necessary or appropriate to carry out the purposes of this section, including any regulations to prevent improper claims from being filed. |
|---|
| 119 | | - | |
|---|
| 120 | | - | (f) (1) For purposes of complying with Section 41, as it relates to the credit allowed by this section and Section 23692, the Legislature finds and declares as follows: |
|---|
| 121 | | - | |
|---|
| 122 | | - | (A) The specific goal of the credit is to provide financial relief to fast food restaurant owners impacted by rising unemployment insurance costs. |
|---|
| 123 | | - | |
|---|
| 124 | | - | (B) The performance indicators for the Legislature to use in determining if the credit has achieved this goal shall be the number of taxpayers claiming the credit, and the total dollar value of credit claimed per taxpayer. |
|---|
| 125 | | - | |
|---|
| 126 | | - | (2) (A) The Franchise Tax Board, no later than December 1, 2027, and annually thereafter, shall submit a report to the Legislature, in compliance with Section 9795 of the Government Code, detailing the number of taxpayers claiming a credit pursuant to this section or Section 23692, and the total dollar value of credits claimed. |
|---|
| 127 | | - | |
|---|
| 128 | | - | (B) The disclosure requirements of this subdivision shall be treated as an exception to Section 19542. |
|---|
| 129 | | - | |
|---|
| 130 | | - | (g) This section shall remain operative only until December 1, 2031, and as of that date is repealed. |
|---|
| 131 | | - | |
|---|
| 132 | | - | SEC. 4. Section 23692 is added to the Revenue and Taxation Code, to read:23692. (a) For each taxable year beginning on or after January 1, 2026, and before January 1, 2031, there shall be allowed as a credit against the tax, as defined in Section 23036, an amount equal to twelve thousand dollars ($12,000) per qualified taxpayer per qualified fast food restaurant during the taxable year.(b) For purposes of this section, the following definitions shall apply:(1) Qualified fast food restaurant shall mean a restaurant that is subject to Part 4.5.5 (commencing with Section 1474) of Division 2 of the Labor Code.(2) Qualified taxpayer shall mean a franchisee or independent fast food restaurant operator with no more than 45 locations under common ownership within the State of California.(c) In the case where the credit allowed pursuant to this section exceeds the tax, the excess may be carried over to reduce the tax in the following taxable year, and succeeding two years, if necessary, until the credit is exhausted.(d) (1) In order to qualify for the credit, an employer shall annually demonstrate by reasonable means its compliance with appropriate provisions of the Labor Code, and shall maintain an active unemployment insurance account with the Employment Development Department.(2) The Franchise Tax Board may request any information necessary from the Department of Industrial Relations to assist in the administration of this credit and ensure compliance by qualified taxpayers.(e) (1) The Franchise Tax Board may prescribe rules, guidelines, procedures, or other guidance to carry out the purposes of this section. Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code shall not apply to any rule, guideline, or procedure prescribed by the Franchise Tax Board pursuant to this section. (2) The Franchise Tax Board may prescribe any regulations necessary or appropriate to carry out the purposes of this section, including any regulations to prevent improper claims from being filed. (f) This section shall remain operative only until December 1, 2031, and as of that date is repealed. |
|---|
| 133 | | - | |
|---|
| 134 | | - | SEC. 4. Section 23692 is added to the Revenue and Taxation Code, to read: |
|---|
| 135 | | - | |
|---|
| 136 | | - | ### SEC. 4. |
|---|
| 137 | | - | |
|---|
| 138 | | - | 23692. (a) For each taxable year beginning on or after January 1, 2026, and before January 1, 2031, there shall be allowed as a credit against the tax, as defined in Section 23036, an amount equal to twelve thousand dollars ($12,000) per qualified taxpayer per qualified fast food restaurant during the taxable year.(b) For purposes of this section, the following definitions shall apply:(1) Qualified fast food restaurant shall mean a restaurant that is subject to Part 4.5.5 (commencing with Section 1474) of Division 2 of the Labor Code.(2) Qualified taxpayer shall mean a franchisee or independent fast food restaurant operator with no more than 45 locations under common ownership within the State of California.(c) In the case where the credit allowed pursuant to this section exceeds the tax, the excess may be carried over to reduce the tax in the following taxable year, and succeeding two years, if necessary, until the credit is exhausted.(d) (1) In order to qualify for the credit, an employer shall annually demonstrate by reasonable means its compliance with appropriate provisions of the Labor Code, and shall maintain an active unemployment insurance account with the Employment Development Department.(2) The Franchise Tax Board may request any information necessary from the Department of Industrial Relations to assist in the administration of this credit and ensure compliance by qualified taxpayers.(e) (1) The Franchise Tax Board may prescribe rules, guidelines, procedures, or other guidance to carry out the purposes of this section. Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code shall not apply to any rule, guideline, or procedure prescribed by the Franchise Tax Board pursuant to this section. (2) The Franchise Tax Board may prescribe any regulations necessary or appropriate to carry out the purposes of this section, including any regulations to prevent improper claims from being filed. (f) This section shall remain operative only until December 1, 2031, and as of that date is repealed. |
|---|
| 139 | | - | |
|---|
| 140 | | - | 23692. (a) For each taxable year beginning on or after January 1, 2026, and before January 1, 2031, there shall be allowed as a credit against the tax, as defined in Section 23036, an amount equal to twelve thousand dollars ($12,000) per qualified taxpayer per qualified fast food restaurant during the taxable year.(b) For purposes of this section, the following definitions shall apply:(1) Qualified fast food restaurant shall mean a restaurant that is subject to Part 4.5.5 (commencing with Section 1474) of Division 2 of the Labor Code.(2) Qualified taxpayer shall mean a franchisee or independent fast food restaurant operator with no more than 45 locations under common ownership within the State of California.(c) In the case where the credit allowed pursuant to this section exceeds the tax, the excess may be carried over to reduce the tax in the following taxable year, and succeeding two years, if necessary, until the credit is exhausted.(d) (1) In order to qualify for the credit, an employer shall annually demonstrate by reasonable means its compliance with appropriate provisions of the Labor Code, and shall maintain an active unemployment insurance account with the Employment Development Department.(2) The Franchise Tax Board may request any information necessary from the Department of Industrial Relations to assist in the administration of this credit and ensure compliance by qualified taxpayers.(e) (1) The Franchise Tax Board may prescribe rules, guidelines, procedures, or other guidance to carry out the purposes of this section. Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code shall not apply to any rule, guideline, or procedure prescribed by the Franchise Tax Board pursuant to this section. (2) The Franchise Tax Board may prescribe any regulations necessary or appropriate to carry out the purposes of this section, including any regulations to prevent improper claims from being filed. (f) This section shall remain operative only until December 1, 2031, and as of that date is repealed. |
|---|
| 141 | | - | |
|---|
| 142 | | - | 23692. (a) For each taxable year beginning on or after January 1, 2026, and before January 1, 2031, there shall be allowed as a credit against the tax, as defined in Section 23036, an amount equal to twelve thousand dollars ($12,000) per qualified taxpayer per qualified fast food restaurant during the taxable year.(b) For purposes of this section, the following definitions shall apply:(1) Qualified fast food restaurant shall mean a restaurant that is subject to Part 4.5.5 (commencing with Section 1474) of Division 2 of the Labor Code.(2) Qualified taxpayer shall mean a franchisee or independent fast food restaurant operator with no more than 45 locations under common ownership within the State of California.(c) In the case where the credit allowed pursuant to this section exceeds the tax, the excess may be carried over to reduce the tax in the following taxable year, and succeeding two years, if necessary, until the credit is exhausted.(d) (1) In order to qualify for the credit, an employer shall annually demonstrate by reasonable means its compliance with appropriate provisions of the Labor Code, and shall maintain an active unemployment insurance account with the Employment Development Department.(2) The Franchise Tax Board may request any information necessary from the Department of Industrial Relations to assist in the administration of this credit and ensure compliance by qualified taxpayers.(e) (1) The Franchise Tax Board may prescribe rules, guidelines, procedures, or other guidance to carry out the purposes of this section. Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code shall not apply to any rule, guideline, or procedure prescribed by the Franchise Tax Board pursuant to this section. (2) The Franchise Tax Board may prescribe any regulations necessary or appropriate to carry out the purposes of this section, including any regulations to prevent improper claims from being filed. (f) This section shall remain operative only until December 1, 2031, and as of that date is repealed. |
|---|
| 143 | | - | |
|---|
| 144 | | - | |
|---|
| 145 | | - | |
|---|
| 146 | | - | 23692. (a) For each taxable year beginning on or after January 1, 2026, and before January 1, 2031, there shall be allowed as a credit against the tax, as defined in Section 23036, an amount equal to twelve thousand dollars ($12,000) per qualified taxpayer per qualified fast food restaurant during the taxable year. |
|---|
| 147 | | - | |
|---|
| 148 | | - | (b) For purposes of this section, the following definitions shall apply: |
|---|
| 149 | | - | |
|---|
| 150 | | - | (1) Qualified fast food restaurant shall mean a restaurant that is subject to Part 4.5.5 (commencing with Section 1474) of Division 2 of the Labor Code. |
|---|
| 151 | | - | |
|---|
| 152 | | - | (2) Qualified taxpayer shall mean a franchisee or independent fast food restaurant operator with no more than 45 locations under common ownership within the State of California. |
|---|
| 153 | | - | |
|---|
| 154 | | - | (c) In the case where the credit allowed pursuant to this section exceeds the tax, the excess may be carried over to reduce the tax in the following taxable year, and succeeding two years, if necessary, until the credit is exhausted. |
|---|
| 155 | | - | |
|---|
| 156 | | - | (d) (1) In order to qualify for the credit, an employer shall annually demonstrate by reasonable means its compliance with appropriate provisions of the Labor Code, and shall maintain an active unemployment insurance account with the Employment Development Department. |
|---|
| 157 | | - | |
|---|
| 158 | | - | (2) The Franchise Tax Board may request any information necessary from the Department of Industrial Relations to assist in the administration of this credit and ensure compliance by qualified taxpayers. |
|---|
| 159 | | - | |
|---|
| 160 | | - | (e) (1) The Franchise Tax Board may prescribe rules, guidelines, procedures, or other guidance to carry out the purposes of this section. Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code shall not apply to any rule, guideline, or procedure prescribed by the Franchise Tax Board pursuant to this section. |
|---|
| 161 | | - | |
|---|
| 162 | | - | (2) The Franchise Tax Board may prescribe any regulations necessary or appropriate to carry out the purposes of this section, including any regulations to prevent improper claims from being filed. |
|---|
| 163 | | - | |
|---|
| 164 | | - | (f) This section shall remain operative only until December 1, 2031, and as of that date is repealed. |
|---|
| 165 | | - | |
|---|
| 166 | | - | SEC. 5. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. |
|---|
| 167 | | - | |
|---|
| 168 | | - | SEC. 5. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. |
|---|
| 169 | | - | |
|---|
| 170 | | - | SEC. 5. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. |
|---|
| 171 | | - | |
|---|
| 172 | | - | ### SEC. 5. |
|---|
| 173 | | - | |
|---|
| 174 | | - | |
|---|
| 175 | | - | |
|---|
| 176 | | - | |
|---|
| 177 | | - | |
|---|
| 178 | | - | (a)A licensee shall not give away any amount of cannabis or cannabis products, or any cannabis accessories, as part of a business promotion or other commercial activity. |
|---|
| 179 | | - | |
|---|
| 180 | | - | |
|---|
| 181 | | - | |
|---|
| 182 | | - | (b)For purposes of this section, a donation of cannabis or cannabis products by a licensee to a patient or the primary caregiver of a patient pursuant to Section 26071 shall not be considered a business promotion or other commercial activity. |
|---|
| 183 | | - | |
|---|
| 184 | | - | |
|---|
| 62 | + | (b) For purposes of this section, the a donation of cannabis or cannabis products by a licensee to a patient or the primary caregiver of a patient pursuant to Section 26071 shall not be considered a business promotion or other commercial activity. |
|---|