Bill Text: CA AB1964 | 2021-2022 | Regular Session | Amended

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Bill Title: California State University and California Community Colleges: course articulation: ethnic studies.

Sponsorship: Partisan Bill (Democrat 1)

Status: (Introduced - Dead) 2022-03-24 - Re-referred to Com. on HIGHER ED. pursuant to Assembly Rule 96. [AB1964 Detail]

Download: California-2021-AB1964-Amended.html

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Amended  IN  Assembly  March 21, 2022

Amended  IN  Assembly  February 28, 2022

CALIFORNIA LEGISLATURE— 2021–2022 REGULAR SESSION

Assembly Bill

No. 1964

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Introduced by Assembly Member Mike Fong

February 10, 2022

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An act to amend Section 17052.1 of the Revenue and Taxation Code, relating to taxation. An act to add Section 66027.2 to the Education Code, relating to public postsecondary education.

LEGISLATIVE COUNSEL'S DIGEST

AB 1964, as amended, Mike Fong. Personal income tax: young child tax credit: Franchise Tax Board duties. California State University and California Community Colleges: course articulation: ethnic studies.

Existing law establishes the California State University, which is administered by the Trustees of the California State University, and the California Community Colleges, which is administered by the Board of Governors of the California Community Colleges, as 2 of the segments of public postsecondary education in the state. The California Community Colleges segment comprises 73 community college districts and a total of 116 campuses throughout the state. The California State University segment includes 23 institutions of higher education located throughout the state.

This bill would require the Chancellor of the California Community Colleges and the Chancellor of the California State University to ensure that at least one course identification (C-ID) descriptor number in certain ethnic studies areas is issued, as provided. The bill would require each California State University campus to accept any community college course articulated or approved, as specified, as meeting the campus’ lower division ethnic studies course graduation requirement. The bill would prohibit a California State University campus from revoking the approval of any community college course previously accepted as meeting the campus’ lower division ethnic studies course graduation requirement, except as provided. To the extent the bill would impose new duties on community college districts, the bill would impose a state-mandated local program.

The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.

This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.

The Personal Income Tax Law allows, for each taxable year beginning on or after January 1, 2019, a young child tax credit against the taxes imposed under that law. Existing law authorizes the Franchise Tax Board to prescribe rules, guidelines, procedures, or other guidance to carry out the credit.

This bill would instead require the board to prescribe rules, guidelines, procedures, or other guidance to carry out the credit. The bill would also require the board to update, by January 1, 2024, any rules, guidelines, procedures, or other guidance prescribed before January 1, 2023.

Digest Key

Vote: MAJORITY   Appropriation: NO   Fiscal Committee: YES   Local Program: NOYES  

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Bill Text

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

SECTION 1.

 Section 66027.2 is added to the Education Code, to read:

66027.2.

 (a) Commencing with the 2025–26 academic year, the Chancellor of the California Community Colleges and the Chancellor of CSU shall ensure that at least one course identification, also known as C-ID, descriptor number in each of the following ethnic studies areas is issued:

(1) African American and Black studies.

(2) Asian American and Pacific Islander studies.

(3) Latino studies, including Chicano studies and Mexican American studies.

(4) Native American and indigenous peoples studies.

(b) Any community college course submitted or resubmitted for approval of the issuance of a C-ID descriptor number and that remains pending action, also known as “in progress” or “resubmitted: IP,” for more than 45 calendar days shall be approved automatically on the next day.

(c) Each CSU campus shall accept as meeting the campus’ lower division ethnic studies course graduation requirement any community college course that meets one or more of the following:

(1) It is articulated with any course offered by the campus meeting the campus’ lower division ethnic studies course graduation requirement.

(2) It is approved for CSU General Education Breadth Pattern (CSUGE) Area F (ethnic studies).

(3) It is approved to be issued any C-ID descriptor number in ethnic studies pursuant to this section.

(d) A CSU campus shall not revoke the approval of any community college course previously accepted as meeting the campus’ lower division ethnic studies course graduation requirement, unless all of paragraphs (1) to (3), inclusive, of subdivision (c), that were originally accepted for the course have been revoked.

(e) As used in this section, “CSU” means the California State University.

SEC. 2.

 If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.

SECTION 1.Section 17052.1 of the Revenue and Taxation Code is amended to read:

17052.1.

(a)(1)For each taxable year beginning on or after January 1, 2019, there shall be allowed against the “net tax,” as defined by Section 17039, a young child tax credit to a qualified taxpayer, in an amount as determined under paragraph (2).

(2)(A)The amount of the young child tax credit shall be equal to one thousand one hundred seventy-six dollars ($1,176), multiplied by the earned income tax credit adjustment factor for the taxable year as specified for in Section 17052.

(B)The young child tax credit allowable in any taxable year to any qualified taxpayer shall be limited to a maximum of one thousand dollars ($1,000).

(C)The young child tax credit shall be reduced by twenty dollars ($20) for each one hundred dollars ($100), or fraction thereof, by which the qualified taxpayer’s earned income, as defined in Section 17052, exceeds the “threshold amount.” For purposes of this section, the “threshold amount” shall be twenty-five thousand dollars ($25,000).

(D)The young child tax credit authorized by this section shall only be operative for taxable years for which resources are authorized in the annual Budget Act for the Franchise Tax Board to oversee and audit returns associated with the credit allowed under Section 17052.

(3)For taxable years beginning after the taxable year in which the minimum wage, as defined in Section 1182.12 of the Labor Code, is set at fifteen dollars ($15) per hour, the “threshold amount” in subparagraph (C) shall be recomputed annually in the same manner as the recomputation of income tax brackets under subdivision (h) of Section 17041.

(b)“Qualified taxpayer” means an eligible individual who has been allowed a tax credit under Section 17052 and has at least one qualifying child.

(c)“Qualifying child” shall have the same meaning as under Section 17052, except that the child shall be younger than 6 years old as of the last day of the taxable year.

(d)(1)The Franchise Tax Board shall prescribe rules, guidelines, procedures, or other guidance to carry out the purposes of this section. The board shall update, by January 1, 2024, any rules, guidelines, procedures, or other guidance prescribed pursuant to this paragraph before January 1, 2023. 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)(A)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 or improper payments from being made with respect to net earnings from self-employment.

(B)The adoption of any regulations pursuant to subparagraph (A) may be adopted as emergency regulations in accordance with the rulemaking provisions of the Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code) and shall be deemed an emergency and necessary for the immediate preservation of the public peace, health and safety, or general welfare. Notwithstanding Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code, these emergency regulations shall not be subject to the review and approval of the Office of Administrative Law. The regulations shall become effective immediately upon filing with the Secretary of State, and shall remain in effect until revised or repealed by the Franchise Tax Board.

(e)If the amount allowable as a credit under this section exceeds the tax liability computed under this part for the taxable year, the excess shall be credited against other amounts due, if any, and the balance, if any, shall be paid from the Tax Relief and Refund Account and refunded to the qualified taxpayer.

(f)Notwithstanding any other law, amounts refunded pursuant to this section shall be treated in the same manner as the federal earned income refund for the purpose of determining eligibility to receive benefits under Division 9 (commencing with Section 10000) of the Welfare and Institutions Code or amounts of those benefits.

(g)(1)In accordance with Section 41, the purpose of the Young Child Tax Credit is to reduce poverty among California’s poorest working families and young children. To measure whether the credit achieves its intended purpose, the Franchise Tax Board shall annually prepare a written report on the following:

(A)The number of tax returns claiming the credit.

(B)The number of qualifying children represented on tax returns claiming the credit.

(C)The average credit amount on tax returns claiming the credit.

(2)The Franchise Tax Board shall provide the written report to the Senate Committee on Budget and Fiscal Review, the Assembly Committee on Budget, the Senate and Assembly Committees on Appropriations, the Senate Committee on Governance and Finance, the Assembly Committee on Revenue and Taxation, and the Senate and Assembly Committees on Human Services.

(h)The Legislature finds and declares that, to the extent they are otherwise qualified for a credit under this section, undocumented persons are eligible for the tax credit authorized by this section within the meaning of subsection (d) of Section 1621 of Title 8 of the United States Code.