Committee on Budget
Author
Existing law requires the Controller to make a one-time Golden State Stimulus payment to each qualified recipient, as defined, of an applicable amount, as specified, and authorizes the Controller to make the payment in a form and manner determined by the Franchise Tax Board, as specified. Existing law also requires the State Department of Social Services to make a one-time grant payment (Golden State Grant payment) to qualified grant recipients, as defined, of $600, as specified. This bill would, except as provided, make both payments automatically exempt from a garnishment order, as defined, and would require a financial institution to employ a certain procedure to identify a deposit exempt pursuant to that provision. The bill would prohibit a financial institution that attempts to comply with those provisions in good faith from being subject to liability, as specified. The bill would also further clarify the definition of "qualified recipient" for purposes of the Golden State Stimulus payment and a "grant recipient" eligible to receive a Golden State Grant payment. The Personal Income Tax Law imposes a tax on individual taxpayers measured by the taxpayer's taxable income for the taxable year, but, in modified conformity with federal income tax laws, allows various exclusions from gross income. Existing law requires a bill authorizing a new tax expenditure, defined to include exclusions from income, to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would exclude the Golden State Grant payment from gross income for personal income tax purposes. The bill would also include additional information required for any bill authorizing a new tax expenditure. The bill would appropriate $100,000 from the General Fund to augment Schedule (1) of Item 7730-001-0001 of the 2020 Budget Act for the Franchise Tax Board to be allocated to existing California Earned Income Tax Credit outreach contracts to provide increased awareness of the Golden State Stimulus and would exempt, for the purpose of providing timely distribution of funds for Golden State Stimulus awareness, the Franchise Tax Board and its administrative partner, the Department of Community Services and Development, from all provisions of state contracting law governing the amendment of contracts. This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.
Chaptered by Secretary of State - Chapter 12, Statutes of 2021.
Approved by the Governor.
Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 66. Noes 0. Page 649.).
Assembly Rule 63 suspended.
Assembly Rule 77 suspended.
In Assembly. Concurrence in Senate amendments pending. May be considered on or after March 17 pursuant to Assembly Rule 77.
Read third time. Passed. Ordered to the Assembly. (Ayes 32. Noes 0.).
Ordered to third reading.
Senate Rule 29 suspended. (Ayes 31. Noes 0.)
From committee: Do pass. (Ayes 14. Noes 0.) (March 15).
Enrolled and presented to the Governor at 4:40 p.m.
In committee: Hearing postponed by committee.
From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on B. & F.R.
In committee: Hearing postponed by committee.
From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on B. & F.R.
Read second time. Ordered to third reading.
From committee: Do pass. (Ayes 13. Noes 0.) (February 18).
From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on B. & F.R.
Joint Rule 62(a), file notice suspended.
Read third time. Passed. Ordered to the Senate. (Ayes 48. Noes 13. Page 164.)
In Senate. Read first time. To Com. on RLS. for assignment.
Read second time. Ordered to third reading.
Ordered to second reading.
(Ayes 46. Noes 13. Page 108.)
Without reference to committee.
From printer. May be heard in committee January 7.
Read first time. To print.
| Bill Text Versions | Format |
|---|---|
| AB88 | HTML |
| 12/07/20 - Introduced | |
| 02/18/21 - Amended Senate | |
| 03/01/21 - Amended Senate | |
| 03/03/21 - Amended Senate | |
| 03/15/21 - Enrolled | |
| 03/17/21 - Chaptered |
| Document | Format |
|---|---|
| 01/14/21- ASSEMBLY FLOOR ANALYSIS | |
| 02/17/21- Senate Committee on Budget and Fiscal Review | |
| 02/19/21- ASSEMBLY FLOOR ANALYSIS | |
| 03/12/21- ASSEMBLY FLOOR ANALYSIS | |
| 03/13/21- Senate Committee on Budget and Fiscal Review | |
| 03/15/21- Sen. Floor Analyses |
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