Bill Text: CA AB688 | 2015-2016 | Regular Session | Amended

California Assembly Bill 688 (Prior Session Legislation)

Bill Title: Disability compensation: paid family leave.

Sponsorship: Partisan Bill (Democrat 1)

Status: (Failed) 2016-02-01 - From committee: Filed with the Chief Clerk pursuant to Joint Rule 56. [AB688 Detail]

Download: California-2015-AB688-Amended.html

BILL NUMBER: AB 688	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  JANUARY 4, 2016
	AMENDED IN ASSEMBLY  MARCH 26, 2015

INTRODUCED BY   Assembly Member Gomez

                        FEBRUARY 25, 2015

    An act to amend Sections 17053.95 and 23695 of the
Revenue and Taxation Code, relating to taxation, to take effect
immediately, tax levy.   An act to amend Section 3303.1
of   the Unemployment Insurance Code, relating to paid
family leave   . 



	LEGISLATIVE COUNSEL'S DIGEST


   AB 688, as amended, Gomez.  Income and corporation taxes:
credits: qualified motion pictures.   Disability
compensation: paid family leave.  
   Existing law establishes within the state disability insurance
program, a family temporary disability insurance program, also known
as the paid family leave program, for the provision of wage
replacement benefits to workers who take time off work to care for a
seriously ill family member or to bond with a minor child within one
year of birth or placement, as specified.  
    Existing law authorizes an employer to require an employee to
take up to 2 weeks of earned but unused vacation before, and as a
condition of, the employee's initial receipt of these benefits during
any 12-month period in which the employee is eligible for these
benefits.  
   This bill would eliminate that authorization and related
provisions.  
   The Personal Income Tax Law and the Corporation Tax Law allow
various credits against the taxes imposed by those laws, including a
qualified motion picture credit for taxable years beginning on or
after January 1, 2016, to be allocated by the California Film
Commission on or after July 1, 2015, and before July 1, 2020.
Existing law limits the aggregate amount of these new credits to be
allocated in each fiscal year to up to $330 million, and subject to a
computation and ranking of applicants based on the jobs ratio, as
defined, requires the California Film Commission to allocate credit
amounts subject to specified categories of qualified motion pictures,
in an amount equal to 20% or 25%, with an additional credit amount
available, as specified, for qualified expenditures for the
production of a qualified motion picture in California. 

   This bill, under the Personal Income Tax Law and the Corporation
Tax Law, would extend the requirement to allocate the tax credits an
additional year, until July 1, 2021. This bill would also extend the
application of the limit on the aggregate amount of credits that may
be allocated through the 2020-21 fiscal year.  
   This bill would take effect immediately as a tax levy. 
   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.    Section 3303.1 of the  
Unemployment Insurance Code   is amended to read: 
   3303.1.  (a) An individual is not eligible for family temporary
disability insurance benefits with respect to any day that any of the
following apply:
   (1) The individual has received, or is entitled to receive,
unemployment compensation benefits under Part 1 (commencing with
Section 100) or under an unemployment compensation act of any other
state or of the federal government.
   (2) The individual has received, or is entitled to receive, "other
benefits" in the form of cash benefits as defined in Section 2629.
   (3) The individual has received, or is entitled to receive, state
disability insurance benefits under Part 2 (commencing with Section
2601) or under a disability insurance act of any other state.
   (4) Another family member, as defined in Section 3302, is ready,
willing, and able and available for the same period of time in a day
that the individual is providing the required care.
   (b) An individual who is entitled to leave under the FMLA and the
CFRA must take Family Temporary Disability Insurance (FTDI) leave
concurrent with leave taken under the FMLA and the CFRA. 
   (c) As a condition of an employee's initial receipt of family
temporary disability insurance benefits during any 12-month period in
which an employee is eligible for these benefits, an employer may
require an employee to take up to two weeks of earned but unused
vacation leave prior to the employee's initial receipt of these
benefits. If an employer so requires an employee to take vacation
leave, that portion of the vacation leave that does not exceed one
week shall be applied to the waiting period required under
subdivision (b) of Section 3303. This subdivision may not be
construed in a manner that relieves an employer of any duty of
collective bargaining the employer may have with respect to the
subject matter of this subdivision.  All matter omitted in
this version of the bill appears in the bill as amended in the
Assembly, March 26, 2015. (JR11)