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Bills

AB 441: Temporary food facilities: permitting: farmers’ markets and night markets.

  • Session Year: 2023-2024
  • House: Assembly

Current Status:

Failed

(2024-02-01: From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.)

Introduced

First Committee Review

First Chamber

Second Committee Review

Second Chamber

Enacted

Version:

Existing law, the California Retail Food Code, establishes uniform health and sanitation standards for temporary food facilities, and defines a temporary food facility to mean a food facility approved by an enforcement officer to operate at a fixed location for the duration of a community event, as specified. Existing law defines a community event as an event conducted for not more than 25 consecutive or nonconsecutive days in a 90-day period and that is of a civic, political, public, or educational nature, including state and county fairs, city festivals, circuses, and other public gathering events approved by the local enforcement agency. Existing law prohibits a temporary food facility from being open for business without a valid permit. Existing law requires an enforcement agency to issue a permit when investigation has determined a proposed facility meets the specifications of approved plans or conforms to the requirements of the California Retail Food Code. Existing law provides that a permit is only valid for the person, location, type of food sales, or distribution activity and, unless suspended or revoked for cause, for the time period indicated. A violation of the California Retail Food Code is a misdemeanor.

This bill would include in the definition of a community event a farmers market or night market conducted for not more than 90 consecutive or nonconsecutive days in a 12-month period. The bill would require a permit issued for a temporary food facility that operates at a farmers market or night market to be valid for all locations of that community event. The bill would designate a permit issued pursuant to these provisions as a farmers market or night market temporary food facility permit. By creating a new type of permit to be issued, thereby imposing duties on local enforcement agencies, and by changing the definition of a crime, 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 with regard to certain mandates no reimbursement is required by this act for a specified reason.

With regard to any other mandates, this bill would provide that, if the Commission on State Mandates determines that the bill contains costs so mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.

The Personal Income Tax Law, in modified conformity with federal income tax laws, allows an earned income tax credit against personal income tax and a payment from the continuously appropriated Tax Relief and Refund Account for an allowable credit in excess of tax liability to an eligible individual that is equal to that portion of the earned income tax credit allowed by federal law, as determined by the earned income tax credit adjustment factor, as specified. The Personal Income Tax Law also allows a young child tax credit and a foster youth tax credit against the taxes imposed by that law, and a payment from the Tax Relief and Refund Account for allowable credits in excess of tax liability to a qualified individual, as defined.This bill would require the Franchise Tax Board to establish a program for making periodic payments from the Tax Relief and Refund Account to qualified taxpayers, as defined. The bill would require the aggregate of these periodic payments in any calendar year to be equal to 80% of the estimated total amount allowed to the taxpayer as an earned income tax credit, a young child tax credit, and a foster youth tax credit. The bill would define qualified taxpayer for these purposes to mean a taxpayer that is eligible to receive an earned income tax credit, a young child tax credit, or a foster youth tax credit, but only if the combined total of those credits allowed to the taxpayer in the applicable year is $1,000 or more. The bill would reduce the amount allowed as an earned income tax credit, young child tax credit, or foster youth tax credit, but not below zero, to the extent the taxpayer received any periodic payments related to those credits. The bill would require the Franchise Tax Board to allow a qualified taxpayer to report changes to their income, household size, filing status, or any other personal information relevant to estimating the amount of any credit allowed to the taxpayer, and would authorize the Franchise Tax Board to modify the estimated value of credits allowed to the taxpayer. The bill would further allow the Franchise Tax Board to adjust the periodic payments, as necessary, to account for any modification to the estimated value of credits allowed to a qualified taxpayer. The bill would require the Franchise Tax Board, upon receiving a tax return from a qualified taxpayer, to compare the aggregate amount of periodic payments received during the relevant calendar year to the aggregate total of tax credits the taxpayer was allowed. In the case that the amount of the periodic payments received by the taxpayer exceeds the total of tax credits the taxpayer was allowed by more than $300, the bill would require the taxpayer to repay so much of the difference that exceeds $300. The bill would require the Controller to make transfers from the Personal Income Tax Fund to the Tax Relief and Refund Account as required to make the estimated payments. By authorizing additional payments from a continuously appropriated fund, this bill would make an appropriation.This bill would also require the Franchise Tax Board, in coordination with the State Department of Public Health, the State Department of Social Services, and any other relevant state agency, to request a waiver from any federal agency that administers specified benefits programs to exclude any amount paid in monthly advance payments authorized by the bill from income in determining eligibility for, or calculation of benefits under, those benefit programs. The bill would state its provisions would only become operative upon the enactment of federal legislation, promulgation of federal regulation, or similar guidance from federal agencies, that the advance payments authorized by the bill would be excluded from income for purposes of determining eligibility for, or the calculation of benefits under, those federal benefit programs.

Discussed in Hearing

Assembly Standing Committee on Housing and Community Development2MIN
Apr 12, 2023

Assembly Standing Committee on Housing and Community Development

Assembly Standing Committee on Revenue and Taxation10MIN
Apr 10, 2023

Assembly Standing Committee on Revenue and Taxation

View Older Hearings

News Coverage:

AB 441: Temporary food facilities: permitting: farmers’ markets and night markets. | Digital Democracy