Bill Text: CA AB2014 | 2013-2014 | Regular Session | Amended
Bill Title: Undocumented workers: Taxation: undocumented immigrants.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2014-05-23 - In committee: Set, second hearing. Held under submission. [AB2014 Detail]
Download: California-2013-AB2014-Amended.html
BILL NUMBER: AB 2014 AMENDED
BILL TEXT
AMENDED IN ASSEMBLY APRIL 8, 2014
AMENDED IN ASSEMBLY MARCH 28, 2014
INTRODUCED BY Assembly Member Alejo
FEBRUARY 20, 2014
An act to add Chapter 8 (commencing with Section 11050)
to Part 1 of Division 3 of the Unemployment Insurance Code, relating
to undocumented workers Article 1.5 (commencing
with Section 19535) to Chapter 7 of Part 10.2 of Division 2 of
the Revenue and Taxation Code, relating to taxation .
LEGISLATIVE COUNSEL'S DIGEST
AB 2014, as amended, Alejo. Undocumented workers:
California Agricultural and Service Worker Act.
Taxation: undocumented immigrants.
Existing law establishes the Franchise Tax Board and prescribes
its various powers and duties regarding, among other things, the
administration of state personal income taxes and requires that an
income tax return be filed by every individual who has income in
excess of specified amounts. Existing law allows an income tax return
to be filed with the Franchise Tax Board using an individual
taxpayer identification number.
This bill would require the Franchise Tax Board to, among other
things, advertise the availability of filing an income tax return
using an individual taxpayer identification number, to provide a
receipt or proof of filing to those persons filing an income tax
return using an individual taxpayer identification number, and to
annually prepare a report to the Legislature and Governor including
information regarding those persons. This bill would also provide
that it is unlawful for any employee of the Franchise Tax Board, or
other specified government employees, to reveal the identity of any
person who has filed an income tax return using an individual
taxpayer identification number absent a court order or statutory
authorization.
The California Constitution provides that the powers of state
government are legislative, executive, and judicial. Existing law
requires that the Governor see that the law is faithfully executed.
Existing law provides that the Governor is the sole official organ of
communication between the state and the government of any other
state or of the United States. Existing federal law regulates
immigration.
This bill would require the Governor to request that the President
of the United States direct the Department of Homeland Security, the
United States Immigration and Customs Enforcement, and other
relevant federal agencies to not expend resources within the interior
of California to apprehend, detain, or remove any person who has
filed a California state income tax return using an individual
taxpayer identification number, as provided.
Federal law regulates immigration and state laws that regulate
immigration are preempted. Existing state law, the
Alatorre-Zenovich-Dunlap-Berman Agricultural Labor Relations Act of
1975, grants agricultural employees the right to form and join labor
organizations and engage in collective bargaining with respect to
wages, terms of employment, and other employment conditions.
This bill would require the Employment Development Department and
the Department of Food and Agriculture to convene a working group to
consult with the United States Department of Homeland Security and
the United States Department of Justice in order to determine the
legal roles and responsibilities of federal and state agencies in
implementing a program to provide undocumented persons who are
agricultural or service industry employees with a permit to work and
live in California. The bill would require the working group to
create a report expressing its recommendations, which would be
required to incorporate specified provisions describing a model
program, and the bill would require the report to be submitted to the
Legislature and the Governor. The bill would require the Governor,
using the report, to either make a formal request to the federal
government to implement a program to provide undocumented persons who
are agricultural or service industry employees with a permit to work
and live in California or issue an explanation as to why a formal
request was not made and make recommendations to the Legislature for
how a program to provide undocumented persons who are agricultural or
service industry employees with a permit to work and live in
California should be structured.
Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. (a) The
Legislature finds and declares that the full recovery of the
California economy depends upon the continued residence and
employment of all current and future members of the state workforce,
whether currently employed or in the process of education or training
for future employment.
(b) The Legislature further finds that the removal of residents
and employees, who are free of any serious criminal history or
criminal misconduct, from the state during this time of economic
recovery is disruptive of the nascent recovery, and separates and
disrupts families and community, with significant secondary effects
on the state economy and the state education system.
(c) The Legislature recognizes and acknowledges the federal
government's exclusive authority in the area of immigration
regulation, including the determination of enforcement priorities and
the granting of discretionary relief on an individual or class wide
basis.
(d) The Legislature further finds that the failure of the Congress
to act on much-needed federal legislation to provide relief from
deportation and a pathway to citizenship for those millions of
undocumented persons who have resided peacefully in California and
other states for many years, raising families, paying taxes, and
contributing to our economy and society, has perpetuated a structural
problem in our state economy, with too many workers intimidated from
playing a complete role in our social and economic development by
the lack of legal protection occasioned by their status.
(e) The Legislature further finds that, despite these impediments,
many undocumented workers have endeavored year after year to file
California state income tax returns using an individual taxpayer
identification number.
(f) The Legislature further finds that encouraging those who are
not eligible to receive a social security number to file a California
state income tax return using an individual taxpayer identification
number is in the best interest of the state, its economy, and its tax
laws.
SEC. 2. Article 1.5 (commencing with Section
19535) is added to Chapter 7 of Part 10.2 of Division 2 of the
Revenue and Taxation Code , to read:
Article 1.5. Undocumented Immigrants: State Income Taxes
19535. The Franchise Tax Board shall advertise the availability
of filing a state income tax return using an individual taxpayer
identification number by a California resident who is not eligible to
receive a social security number as this is in the best interest of
California.
19536. (a) It shall be unlawful for any employee of the Franchise
Tax Board or any other employee of any state or local government
agency to reveal the identity of any natural person who has filed a
California state income tax return using an individual taxpayer
identification number absent a court order or authorization by
statute.
(b) Subdivision (a) shall not apply to any natural person as to
whom the Franchise Tax Board has cause to believe has a social
security number or is eligible for a social security number and is
fraudulently filing a California state income tax return using an
individual taxpayer identification number for purposes unrelated to
the person's ineligibility to receive a social security number.
(c) The Franchise Tax Board shall do both of the following:
(1) Collaborate with the Department of Justice to draft any
necessary regulations relating to the administration of this section.
(2) Undertake any enforcement action to ensure that the
confidentiality of information regarding a natural person who has
filed a California state income tax return using an individual
taxpayer identification number is maintained to the maximum extent
possible.
19537. The Franchise Tax Board shall issue a receipt or proof of
filing to a taxpayer filing California state income tax returns using
an individual taxpayer identification number for returns filed for
taxable years beginning on or after January 1, 2014.
19538. Notwithstanding Section 10231.5 of the Government Code, on
or before December 31, 2015, and on or before December 31 of each
successive year, the Franchise Tax Board shall submit a report to the
Legislature and Governor, in compliance with Section 9795 of the
Government Code, that includes the number of natural persons who have
filed California state income tax returns using individual taxpayer
identification numbers, the aggregate taxable income reported by all
of those persons, and the aggregate amount of income tax paid by all
of those persons with respect to the immediately preceding taxable
year.
SEC. 3. (a) On or after July
1, 2015, the Governor is authorized and directed to submit, as a
ministerial act on behalf of the state, a request to the President of
the United States asking that the President direct the Department of
Homeland Security, the United States Immigration and Customs
Enforcement (ICE), and other relevant federal agencies not to expend
resources in the interior of the State of California on the
apprehension, detention, or removal of any person deemed to be
removable, other than by virtue of a serious or violent felony,
unless the person meets one of the priority enforcement
criteria set forth in the then-existing ICE policy on civil
immigration enforcement. The request shall recite the findings of
Section 1 of this measure. The request shall be renewed annually
until the federal go vernment enacts legislation
addressing the status of undocumented persons who have lived
continuously and without significant criminal history in California
and other states.
(b) On or after July 1, 2015, the Governor is further authorized
and directed, as a ministerial act on behalf of the state, to request
that the President provide any available waivers, exemptions, or
authorizations to provide relief from removal for any persons who
have filed a California state income tax return using an individual
taxpayer identification number and who can demonstrate that filing by
presenting a receipt or proof of filing and who do not fall within
any of the priority enforcement criteria set forth in the
then-existing ICE policy on civil immigration enforcement. The
request shall recite the findings of Section 1 of this measure. The
request shall be renewed annually until the federal government enacts
legislation addressing the status of undocumented persons who have
lived continuously and without significant criminal history in
California and other states.
SECTION 1. Chapter 8 (commencing with Section
11050) is added to Part 1 of Division 3 of the Unemployment Insurance
Code, to read:
CHAPTER 8. CALIFORNIA AGRICULTURAL AND SERVICE WORKER PROGRAM
Article 1. General Provisions
11050. As used in this chapter:
(a) "Employee" means an agricultural employee, as defined in
Section 1140.4 of the Labor Code, and a person employed to provide
domestic services, janitorial or building maintenance services, food
preparation services, or housekeeping services.
(b) "Employer" means an agricultural employer, as defined in
Section 1140.4 of the Labor Code, a farm labor contractor, and a
service industry employer.
(c) "Farm labor contractor" means a contractor, as defined in
Section 1682 of the Labor Code.
(d) "Farm labor organization" means a labor organization, as
defined in Section 1117 of the Labor Code, that represents employees
rendering personal services in connection with the production of
agricultural products.
(e) "Immediate family member" means a spouse or child under 18
years of age or 18 years or older if the child is enrolled in an
accredited program as described in paragraph (1) of subdivision (c)
of Section 11056.
(f) "Service industry employer" means a person who is
self-employed for the purpose of, or who employs others to, provide
domestic services, janitorial or building maintenance services, food
preparation services, or housekeeping services.
(g) "Service labor organization" means a labor organization, as
defined in Section 1117 of the Labor Code, that represents employees
rendering personal services in connection with the production of
service industry products.
(h) "Undocumented person" means a person who is an unauthorized
alien as defined in Section 1324a(h)(3) of Title 8 of the United
States Code.
11051. (a) No later than February 1, 2016, the Employment
Development Department and the Department of Food and Agriculture
shall convene a working group to consult with the United States
Department of Homeland Security and the United States Department of
Justice to determine the legal roles and responsibilities of federal
and state agencies in implementing a program to provide undocumented
persons who are agricultural or service industry employees with a
permit to work and live in California.
(b) The working group shall consist of representatives from the
Employment Development Department, the Department of Food and
Agriculture, the Attorney General, two Members of the Senate, two
Members of the Assembly, and stakeholders, including, but not limited
to, agricultural and service industry employers, farm labor
contractors, farm labor organizations, and service labor
organizations.
(c) Issues to be addressed by the working group shall include the
following:
(1) Qualifying criteria for undocumented persons to apply for the
program.
(2) Documentation requirements for applicants.
(3) A determination of which agency will issue the permits.
(4) Ensuring security, including through the development of
non-tamper-proof work authorization documentation or security
procedures and protocols, or all of these methods.
(5) A determination of the process and the agency that shall
conduct background and security checks and the extent background and
security checks shall be required.
(6) A determination regarding the payment that shall be required
for the submission and review of applications and background and
security checks.
(7) Protocols regarding tracking of employees under the program.
(8) Consideration of a renewal process for the work permit.
(9) Consideration of the extent to which employees will be allowed
to travel out of the country and the requirements for that travel.
(10) Determination of a fee structure to cover the costs of the
program, including who will pay and how often the fee shall be
assessed to cover costs of the program.
(11) Determination of the costs involved in receiving, processing,
and issuing work permits.
(12) Any other procedures and legal requirements associated with
the implementation of the program required by the federal government
to ensure the proper role and responsibilities of the State of
California.
(d) The working group shall create a report expressing its
recommendations, which shall incorporate the model program described
in Article 2 (commencing with Section 11055). This report shall be
submitted to the Legislature and the Governor no later than July 1,
2016.
(e) By August 1, 2016, the Governor, using the report described in
subdivision (d), shall either make a formal request to the federal
government to implement a program to provide undocumented persons who
are agricultural or service industry employees with a permit to work
and live in California, or issue an explanation as to why a formal
request was not made and make recommendations to the Legislature for
how a program to provide undocumented persons who are agricultural or
service industry employees with a permit to work and live in
California shall be structured.
(f) If the federal government approves or adopts a program to
provide undocumented persons who are agricultural or service industry
employees with a permit to work and live in California, it is the
intent of the Legislature to enact necessary implementing
legislation.
Article 2. Model Program Requirements
11055. It is the intent of the Legislature that the provisions of
this article provide a model and framework for a program to provide
undocumented persons who are agricultural or service industry
employees with a permit to work and live in California.
11056. (a) The program shall not be implemented until:
(1) The federal authorization necessary for its lawful application
is received.
(2) A certification is made that not enough legal residents in
California will fill all open agricultural and service industry jobs
in California.
(b) The program shall be limited to undocumented persons who meet
all of the following criteria:
(1) The undocumented person shall be 18 years of age or older.
(2) The undocumented person shall live in California.
(3) (A) The undocumented person shall have performed agricultural
or service industry employment in the United States for at least 863
hours or 150 workdays during the 24-month period ending on January
25, 2016, or earned at least seven thousand five hundred dollars
($7,500) from agricultural or service industry employment in the
United States, and shall have maintained agricultural or service
industry employment for 431 hours or 75 workdays, or earned three
thousand seven hundred fifty dollars ($3,750) from that employment,
on an annual basis after receiving the permit.
(B) An undocumented person shall be allowed to conclusively
establish employment status by submitting any of the following
records demonstrating the employment:
(i) Records maintained by the Social Security Administration,
Internal Revenue Service, or any other federal, state, or local
government agency, an employer, a labor organization, service labor
organization, or day labor center.
(ii) Itemized wage statements issued to the employee pursuant to
Section 226 of the Labor Code.
(C) An undocumented person who is unable to submit a document
described in subparagraph (B) shall be allowed to satisfy the
requirement in subparagraph (A) by submitting at least two other
types of reliable documents that provide evidence of employment,
including any of the following:
(i) Bank records.
(ii) Business records.
(iii) Remittance records.
(D) The program shall be implemented in a manner that recognizes
and takes into account the difficulties encountered by an
undocumented person in obtaining evidence of employment due to the
person's undocumented status, including the crediting of work in
cases in which an undocumented person has been employed under an
assumed name.
(4) The undocumented person shall submit to a fingerprinted
criminal history background check.
(5) The undocumented person shall never have been convicted of a
felony, or three or more misdemeanors, as confirmed by the
fingerprinted criminal history background check.
(6) The undocumented person shall pay a fee to cover the costs of
administering the program.
(c) The program shall extend to an undocumented person who is an
immediate family member of a person to whom a work permit has been
issued. The immediate family member shall be required to meet all of
the following:
(1) The immediate family member shall reside with the undocumented
person to whom a permit was issued or be enrolled in an accredited
two- or four-year college or graduate program in California.
(2) The immediate family member shall submit to a fingerprinted
criminal history background check.
(3) The immediate family member shall never have been convicted of
a felony, or three or more misdemeanors, as confirmed by the
fingerprinted criminal history background check.
(4) The immediate family member shall pay a fee to cover the costs
of administering the program.
11057. Once the program becomes authorized and operational, the
following requirements shall apply:
(a) (1) An official or employee of the state government shall not
do any of the following:
(A) Use information furnished by an applicant for purposes of
applying for a permit under the program or any information provided
by an employer or former employer for any purpose other than to make
a determination on the application.
(B) Make any publication in which the information furnished by any
particular individual can be identified.
(C) Permit a person other than a sworn officer or employee of the
state to examine individual applications.
(2) Information furnished by an applicant shall be provided to
both of the following:
(A) A duly recognized state law enforcement entity in connection
with a criminal investigation or a prosecution, if the information is
requested in writing by the entity.
(B) An official coroner, for purposes of affirmatively identifying
a deceased individual, whether or not the death of the individual
resulted from a crime.
(3) Any person who files an application under the program and
knowingly and willfully falsifies, conceals, or covers up a material
fact or makes any false, fictitious, or fraudulent statements or
representations, or makes or uses any false writing or document
knowing that it contains any false, fictitious, or fraudulent
statement or entry shall be disqualified from applying under the
program.
(b) The entities administering the program shall ensure that
employers employing workers authorized under the program make each of
the following assurances:
(1) That the job opportunity for which an employer employs an
undocumented person authorized under the program is not vacant
because a worker is involved in a strike, lockout, or because of a
work stoppage in the course of a labor dispute involving the job
opportunity at the same place of employment.
(2) That the wages and benefits provided to undocumented persons
working under a permit issued under the program are comparable to the
wages and benefits provided to legal residents, but in no case less
than the state minimum wage.
(3) That an employer participating in the program shall comply
with all applicable federal, state, and local labor laws, including
laws affecting migrant and seasonal agricultural workers, with
respect to all United States workers and undocumented workers.
(c) An employer of a person permitted to work in this state under
the program shall provide a written record of employment,
demonstrating the hours worked and wages paid, to the employee issued
a permit, and provide a copy of the record to the state.
11058. (a) An employee permitted to work in this state under the
program shall be entitled to the same wage, hour, and working
condition protections provided to an employee who is a legal resident
of California.
(b) A permit issued under the program shall not limit an employee
to a single employer or occupation.
11059. Not later than three years after the program is
implemented, the administering entities shall prepare and transmit to
the Assembly Committee on Labor and Employment and the Senate
Committee on Labor and Industrial Relations a report, consistent with
the requirements Section 9795 of the Government Code, describing the
results of a review of the implementation of, and compliance with,
the requirements of the program. The report shall address and provide
information as to all the following:
(a) Whether the program ensured an adequate and timely supply of
qualified, eligible workers at the time and place needed by
employers.
(b) Whether the program ensured that undocumented persons
authorized to work under the program did not displace eligible,
qualified United States workers or diminished the wages and other
terms and conditions of employment of eligible United States workers.
(c) Recommendations for improving the operation of the program for
the benefit of participating employers, eligible United States
workers, participating undocumented workers, and governmental
agencies involved in the administration of the program.
(d) Recommendations for the continuation or termination of the
program.
