AB 152: COVID-19 relief: supplemental paid sick leave.
- Session Year: 2021-2022
- House: Assembly
- Latest Version Date: 2022-09-29
(1)Existing law establishes the Governors Office of Business and Economic Development, also known as GO-Biz, to serve the Governor as the lead entity for economic strategy and the marketing of California on issues relating to business development, private sector investment, and economic growth. Existing law prescribes the duties and functions of the Director of the Governors Office of Business and Economic Development.
This bill would establish the California Small Business and Nonprofit COVID-19 Relief Grant Program within GO-Biz to assist qualified small businesses or nonprofits that are incurring costs for COVID-19 supplemental paid sick leave. The bill would require GO-Biz to provide grants to qualified small businesses or nonprofits, as defined. The bill would repeal these provisions on January 1, 2024.
(2)Existing law, the Healthy Workplaces, Healthy Families Act of 2014, entitles an employee who works in California for the same employer for 30 or more days within a year from the commencement of employment to paid sick days. Under existing law, an employee accrues paid sick days at a rate of not less than one hour per every 30 hours worked, subject to certain use, accrual, and yearly carryover limitations. Existing law requires the Labor Commissioner to enforce the act and provides for procedures, including investigation and hearing, and for remedies and penalties.
Existing law, beginning January 1, 2022, and until September 30, 2022, provides for COVID-19 supplemental paid sick leave for covered employees who are unable to work or telework due to certain reasons related to COVID-19, as specified, and entitles a covered employee to 40 hours of COVID-19 supplemental paid sick leave, as prescribed. Existing law additionally entitles a covered employee to take up to 40 more hours of COVID-19 supplemental paid sick leave if the covered employee, or a family member for whom the covered employee is providing care, tests positive for COVID-19. Existing law provides that the total number of hours of COVID-19 supplemental paid sick leave to which a covered employee is entitled to under these provisions is in addition to any paid sick leave available under the Healthy Workplaces, Healthy Families Act of 2014, and in addition to prior COVID-19 supplemental paid sick leave the employee was entitled to, as specified. Existing law requires the Labor Commissioner to enforce these COVID-19 supplemental paid sick leave provisions.
With respect to the provisions relating to the COVID-19 supplemental paid sick leave, as specified above, existing law specifies that an employer does not have any obligation to provide additional COVID-19 supplemental paid sick leave if the employee refuses to provide documentation of a test result. Existing law authorizes the employer to require the covered employee, if that employee tests positive, to submit to another test on or after the fifth day after the first positive test and provide documentation of those results. Existing law requires the employer to provide that test at no cost to the employee.
This bill would additionally specify an employer has no obligation to provide additional COVID-19 supplemental paid sick leave if the employee refuses to submit to the above-mentioned tests, as specified. The bill would authorize the employer to require, if the diagnostic test is positive, the employee to submit to a second diagnostic test within no less than 24 hours. The bill would require the employer to provide both tests at no cost to the employee. The bill would extend those provisions from September 30, 2022, to December 31, 2022.
(3)Existing law, beginning January 1, 2022, and until September 30, 2022, provides for COVID-19 supplemental paid sick leave for specified in-home supportive service providers and waiver personal care service providers, as defined, who are unable to work due to certain reasons related to COVID-19. Under existing law, a provider is entitled to COVID-19 supplemental paid sick leave for the same reasons as a covered employee. Existing law entitles a provider to up to 40 hours of COVID-19 supplemental paid sick leave, as prescribed, among other things.
This bill would extend those provisions from September 30, 2022, to December 31, 2022.
(4)The Personal Income Tax Law and the Corporation Tax Law, in conformity with federal income tax law, generally define gross income as income from whatever source derived, except as specifically excluded, and provide various exclusions from gross income.
This bill would exclude, for taxable years beginning on or after January 1, 2020, and before January 1, 2030, from gross income grant allocations received by a taxpayer pursuant to the California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave Relief Grant Program, as specified. The bill would set forth procedures for recapturing grant amounts if GO-Biz determines that the grantee has failed to meet the criteria for a qualified small business or nonprofit.
(5)This bill would state that its provisions are severable.
(6)This bill would also make findings and declarations related to a gift of public funds.
(7)This bill would make an appropriation of $10,000 from the General Fund to the Labor Commissioner for purposes of implementing the changes made to the provisions relating to COVID-19 supplemental paid sick leave described above.
(8)This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.
(1)Existing law establishes the Governors Office of Business and Economic Development, also known as GO-Biz, to serve the Governor as the lead entity for economic strategy and the marketing of California on issues relating to business development, private sector investment, and economic growth. Existing law prescribes the duties and functions of the Director of the Governors Office of Business and Economic Development.
This bill would establish the California Small Business and Nonprofit COVID-19 Relief Grant Program within GO-Biz to assist qualified small businesses or nonprofits that are incurring costs for COVID-19 supplemental paid sick leave. The bill would require GO-Biz to provide grants to qualified small businesses or nonprofits, as defined. The bill would repeal these provisions on January 1, 2024.
(2)Existing law, the Healthy Workplaces, Healthy Families Act of 2014, entitles an employee who works in California for the same employer for 30 or more days within a year from the commencement of employment to paid sick days. Under existing law, an employee accrues paid sick days at a rate of not less than one hour per every 30 hours worked, subject to certain use, accrual, and yearly carryover limitations. Existing law requires the Labor Commissioner to enforce the act and provides for procedures, including investigation and hearing, and for remedies and penalties.
Existing law, beginning January 1, 2022, and until September 30, 2022, provides for COVID-19 supplemental paid sick leave for covered employees who are unable to work or telework due to certain reasons related to COVID-19, as specified, and entitles a covered employee to 40 hours of COVID-19 supplemental paid sick leave, as prescribed. Existing law additionally entitles a covered employee to take up to 40 more hours of COVID-19 supplemental paid sick leave if the covered employee, or a family member for whom the covered employee is providing care, tests positive for COVID-19. Existing law provides that the total number of hours of COVID-19 supplemental paid sick leave to which a covered employee is entitled to under these provisions is in addition to any paid sick leave available under the Healthy Workplaces, Healthy Families Act of 2014, and in addition to prior COVID-19 supplemental paid sick leave the employee was entitled to, as specified. Existing law requires the Labor Commissioner to enforce these COVID-19 supplemental paid sick leave provisions.
With respect to the provisions relating to the COVID-19 supplemental paid sick leave, as specified above, existing law specifies that an employer does not have any obligation to provide additional COVID-19 supplemental paid sick leave if the employee refuses to provide documentation of a test result. Existing law authorizes the employer to require the covered employee, if that employee tests positive, to submit to another test on or after the fifth day after the first positive test and provide documentation of those results. Existing law requires the employer to provide that test at no cost to the employee.
This bill would additionally specify an employer has no obligation to provide additional COVID-19 supplemental paid sick leave if the employee refuses to submit to the above-mentioned tests, as specified. The bill would authorize the employer to require, if the diagnostic test is positive, the employee to submit to a second diagnostic test within no less than 24 hours. The bill would require the employer to provide both tests at no cost to the employee. The bill would extend those provisions from September 30, 2022, to December 31, 2022.
(3)Existing law, beginning January 1, 2022, and until September 30, 2022, provides for COVID-19 supplemental paid sick leave for specified in-home supportive service providers and waiver personal care service providers, as defined, who are unable to work due to certain reasons related to COVID-19. Under existing law, a provider is entitled to COVID-19 supplemental paid sick leave for the same reasons as a covered employee. Existing law entitles a provider to up to 40 hours of COVID-19 supplemental paid sick leave, as prescribed, among other things.
This bill would extend those provisions from September 30, 2022, to December 31, 2022.
(4)The Personal Income Tax Law and the Corporation Tax Law, in conformity with federal income tax law, generally define gross income as income from whatever source derived, except as specifically excluded, and provide various exclusions from gross income.
This bill would exclude, for taxable years beginning on or after January 1, 2020, and before January 1, 2030, from gross income grant allocations received by a taxpayer pursuant to the California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave Relief Grant Program, as specified. The bill would set forth procedures for recapturing grant amounts if GO-Biz determines that the grantee has failed to meet the criteria for a qualified small business or nonprofit.
(5)This bill would state that its provisions are severable.
(6)This bill would also make findings and declarations related to a gift of public funds.
(7)This bill would make an appropriation of $10,000 from the General Fund to the Labor Commissioner for purposes of implementing the changes made to the provisions relating to COVID-19 supplemental paid sick leave described above.
(8)This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.
(1)Existing law establishes the Governors Office of Business and Economic Development, also known as GO-Biz, to serve the Governor as the lead entity for economic strategy and the marketing of California on issues relating to business development, private sector investment, and economic growth. Existing law prescribes the duties and functions of the Director of the Governors Office of Business and Economic Development.
This bill would establish the California Small Business and Nonprofit COVID-19 Relief Grant Program within GO-Biz to assist qualified small businesses or nonprofits that are incurring costs for COVID-19 supplemental paid sick leave. The bill would require GO-Biz to provide grants to qualified small businesses or nonprofits, as defined. The bill would repeal these provisions on January 1, 2024.
(2)Existing law, the Healthy Workplaces, Healthy Families Act of 2014, entitles an employee who works in California for the same employer for 30 or more days within a year from the commencement of employment to paid sick days. Under existing law, an employee accrues paid sick days at a rate of not less than one hour per every 30 hours worked, subject to certain use, accrual, and yearly carryover limitations. Existing law requires the Labor Commissioner to enforce the act and provides for procedures, including investigation and hearing, and for remedies and penalties.
Existing law, beginning January 1, 2022, and until September 30, 2022, provides for COVID-19 supplemental paid sick leave for covered employees who are unable to work or telework due to certain reasons related to COVID-19, as specified, and entitles a covered employee to 40 hours of COVID-19 supplemental paid sick leave, as prescribed. Existing law additionally entitles a covered employee to take up to 40 more hours of COVID-19 supplemental paid sick leave if the covered employee, or a family member for whom the covered employee is providing care, tests positive for COVID-19. Existing law provides that the total number of hours of COVID-19 supplemental paid sick leave to which a covered employee is entitled to under these provisions is in addition to any paid sick leave available under the Healthy Workplaces, Healthy Families Act of 2014, and in addition to prior COVID-19 supplemental paid sick leave the employee was entitled to, as specified. Existing law requires the Labor Commissioner to enforce these COVID-19 supplemental paid sick leave provisions.
With respect to the provisions relating to the COVID-19 supplemental paid sick leave, as specified above, existing law specifies that an employer does not have any obligation to provide additional COVID-19 supplemental paid sick leave if the employee refuses to provide documentation of a test result. Existing law authorizes the employer to require the covered employee, if that employee tests positive, to submit to another test on or after the fifth day after the first positive test and provide documentation of those results. Existing law requires the employer to provide that test at no cost to the employee.
This bill would additionally specify an employer has no obligation to provide additional COVID-19 supplemental paid sick leave if the employee refuses to submit to the above-mentioned tests, as specified. The bill would authorize the employer to require, if the diagnostic test is positive, the employee to submit to a second diagnostic test within no less than 24 hours. The bill would require the employer to provide both tests at no cost to the employee. The bill would extend those provisions from September 30, 2022, to December 31, 2022.
(3)Existing law, beginning January 1, 2022, and until September 30, 2022, provides for COVID-19 supplemental paid sick leave for specified in-home supportive service providers and waiver personal care service providers, as defined, who are unable to work due to certain reasons related to COVID-19. Under existing law, a provider is entitled to COVID-19 supplemental paid sick leave for the same reasons as a covered employee. Existing law entitles a provider to up to 40 hours of COVID-19 supplemental paid sick leave, as prescribed, among other things.
This bill would extend those provisions from September 30, 2022, to December 31, 2022.
(4)The Personal Income Tax Law and the Corporation Tax Law, in conformity with federal income tax law, generally define gross income as income from whatever source derived, except as specifically excluded, and provide various exclusions from gross income.
This bill would exclude, for taxable years beginning on or after January 1, 2020, and before January 1, 2030, from gross income grant allocations received by a taxpayer pursuant to the California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave Relief Grant Program, as specified. The bill would set forth procedures for recapturing grant amounts if GO-Biz determines that the grantee has failed to meet the criteria for a qualified small business or nonprofit.
(5)This bill would state that its provisions are severable.
(6)This bill would also make findings and declarations related to a gift of public funds.
(7)This bill would make an appropriation of $10,000 from the General Fund to the Labor Commissioner for purposes of implementing the changes made to the provisions relating to COVID-19 supplemental paid sick leave described above.
(8)This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.
This bill would express the intent of the Legislature to enact statutory changes relating to the Budget Act of 2022.This bill would express the intent of the Legislature to enact statutory changes relating to the Budget Act of 2022.
(1)Existing law authorizes a county to conduct any election as an all-mailed ballot election if specified conditions apply. Those conditions include providing, on the day of the election and the 3 days preceding the election, at least one vote center for every 10,000 registered voters and providing, beginning 10 days before the election and continuing up to the 4th day before the election, at least one vote center for every 50,000 registered voters.Existing law authorizes counties to start to process vote by mail ballots on the 15th business day before an election. Under existing law, a vote by mail ballot is timely cast if it is postmarked or date stamped on or before election day and is received by the voters elections official no later than 3 days after election day.This bill would authorize a county that has previously conducted an all-mailed ballot election to conduct an all-mailed ballot election prior to January 1, 2022, if it provides, on the day of the election and the 3 days preceding the election, at least one vote center for every 30,000 registered voters and, beginning 10 days before the election and continuing up to the 4th day before the election, at least one vote center for every 60,000 registered voters. The bill would authorize a county that has not previously conducted an all-mailed ballot election to conduct an all-mailed ballot election using alternative procedures substantially similar to those in effect for the November 3, 2020, statewide general election, as specified.This bill would require counties to conduct a voter education and outreach campaign, as provided. The bill would require the Secretary of State to establish a process for granting counties partial waivers from requirements relating to the number, location, or operational duration of consolidated polling places or ballot drop-off locations and from requirements relating to the maximum number of voters in a precinct. The bill would authorize counties to start to process vote by mail ballots on the 29th day before an election. The bill would deem a vote by mail ballot timely cast if it is postmarked or date stamped on or before election day and is received by the voters elections official no later than 7 days after election day.This bill would authorize a local government entity that previously called a special local election to consolidate that election with a gubernatorial recall election if certain conditions are met.This bill would repeal these provisions on January 1, 2022.To the extent these provisions impose new duties on county elections officials, the bill would create a state-mandated local program.(2)Existing law requires the Department of Finance to estimate the costs of a recall election upon notification from the Secretary of State that voters have signed a recall petition in sufficient numbers to initiate a recall election. Existing law requires the Department of Finance to submit the cost estimate to the Governor, the Secretary of State, and the Chairperson of the Joint Legislative Budget Committee within 30 days of receiving that notice. Existing law prohibits the Secretary of State from certifying the sufficiency of the signatures until the Joint Legislative Budget Committee has had 30 days to review and comment on the Department of Finances cost estimate.This bill would allow the Secretary of State to certify the sufficiency of the signatures before the Joint Legislative Budget Committee has had 30 days to review and comment on the estimate if the Legislature has appropriated funds it determines are reasonably necessary to conduct the recall election and has designated funds for that purpose in the Budget Act or another statute. The bill would make conforming changes. The bill would appropriate $35,000,000 from the General Fund to the Secretary of State to support statewide and county costs of the 2021 gubernatorial recall election, thereby making an appropriation. The bill would declare the intent of the Legislature to reevaluate the amount of that appropriation and other appropriations made support the costs of the 2021 gubernatorial recall election.(3)Existing law requires recall elections to be conducted and canvassed, and the results to be declared, in substantially the manner provided by law for a regular election for the office subject to recall. Existing law authorizes any county to conduct a special election as an all-mailed ballot election if specified conditions apply. Existing law authorizes an elections official conducting a local, special, or consolidated election, or a statewide election other than the direct primary, presidential primary, or general election, to divide the territory into special election or consolidated election precincts by consolidating existing precincts, or otherwise, as specified, and authorizes the elections official to alter the precincts for those elections as often as occasion requires.This bill would require that the 2021 gubernatorial recall election be held as a regular election, and that the provisions described above relating to all-mailed ballot special elections and changing or altering election precincts do not apply.(4)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.(5)This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.(1)Existing law authorizes a county to conduct any election as an all-mailed ballot election if specified conditions apply. Those conditions include providing, on the day of the election and the 3 days preceding the election, at least one vote center for every 10,000 registered voters and providing, beginning 10 days before the election and continuing up to the 4th day before the election, at least one vote center for every 50,000 registered voters.
Existing law authorizes counties to start to process vote by mail ballots on the 15th business day before an election. Under existing law, a vote by mail ballot is timely cast if it is postmarked or date stamped on or before election day and is received by the voters elections official no later than 3 days after election day.
This bill would authorize a county that has previously conducted an all-mailed ballot election to conduct an all-mailed ballot election prior to January 1, 2022, if it provides, on the day of the election and the 3 days preceding the election, at least one vote center for every 30,000 registered voters and, beginning 10 days before the election and continuing up to the 4th day before the election, at least one vote center for every 60,000 registered voters. The bill would authorize a county that has not previously conducted an all-mailed ballot election to conduct an all-mailed ballot election using alternative procedures substantially similar to those in effect for the November 3, 2020, statewide general election, as specified.
This bill would require counties to conduct a voter education and outreach campaign, as provided. The bill would require the Secretary of State to establish a process for granting counties partial waivers from requirements relating to the number, location, or operational duration of consolidated polling places or ballot drop-off locations and from requirements relating to the maximum number of voters in a precinct. The bill would authorize counties to start to process vote by mail ballots on the 29th day before an election. The bill would deem a vote by mail ballot timely cast if it is postmarked or date stamped on or before election day and is received by the voters elections official no later than 7 days after election day.
This bill would authorize a local government entity that previously called a special local election to consolidate that election with a gubernatorial recall election if certain conditions are met.
This bill would repeal these provisions on January 1, 2022.
To the extent these provisions impose new duties on county elections officials, the bill would create a state-mandated local program.
(2)Existing law requires the Department of Finance to estimate the costs of a recall election upon notification from the Secretary of State that voters have signed a recall petition in sufficient numbers to initiate a recall election. Existing law requires the Department of Finance to submit the cost estimate to the Governor, the Secretary of State, and the Chairperson of the Joint Legislative Budget Committee within 30 days of receiving that notice. Existing law prohibits the Secretary of State from certifying the sufficiency of the signatures until the Joint Legislative Budget Committee has had 30 days to review and comment on the Department of Finances cost estimate.
This bill would instead prohibit allow the Secretary of State from certifying to certify the sufficiency of the signatures until the Department of Finance has submitted its cost estimate and either before the Joint Legislative Budget Committee has had 30 days to review and comment on the estimate, or estimate if the Legislature has appropriated funds it determines are reasonably necessary to conduct the recall election and has designated funds for that purpose in the Budget Act or another statute. The bill would make conforming changes. The bill would appropriate $35,000,000 from the General Fund to the Secretary of State to support statewide and county costs of the 2021 gubernatorial recall election, thereby making an appropriation. The bill would declare the intent of the Legislature to reevaluate the amount of that appropriation and other appropriations made support the costs of the 2021 gubernatorial recall election.
(3)Existing law requires recall elections to be conducted and canvassed, and the results to be declared, in substantially the manner provided by law for a regular election for the office subject to recall. Existing law authorizes any county to conduct a special election as an all-mailed ballot election if specified conditions apply. Existing law authorizes an elections official conducting a local, special, or consolidated election, or a statewide election other than the direct primary, presidential primary, or general election, to divide the territory into special election or consolidated election precincts by consolidating existing precincts, or otherwise, as specified, and authorizes the elections official to alter the precincts for those elections as often as occasion requires.
This bill would require that the 2021 gubernatorial recall election be held as a regular election, and that the provisions described above relating to all-mailed ballot special elections and changing or altering election precincts do not apply.
(4)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.
(5)This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.
Existing law requires the Department of Finance to estimate the costs of a recall election upon notification from the Secretary of State that voters have signed a recall petition in sufficient numbers to initiate a recall election. Existing law requires the Department of Finance to submit the cost estimate to the Governor, the Secretary of State, and the Chairperson of the Joint Legislative Budget Committee within 30 days of receiving that notice. Existing law prohibits the Secretary of State from certifying the sufficiency of the signatures until the Joint Legislative Budget Committee has had 30 days to review and comment on the Department of Finances cost estimate.
This bill would instead prohibit the Secretary of State from certifying the sufficiency of the signatures until the Department of Finance has submitted its cost estimate and either the Joint Legislative Budget Committee has had 30 days to review and comment on the estimate, or the Legislature has appropriated funds it determines are reasonably necessary to conduct the recall election and has designated funds for that purpose in the Budget Act or another statute. The bill would make conforming changes. The bill would appropriate $35,000,000 from the General Fund to the Secretary of State to support statewide and county costs of the 2021 gubernatorial recall election, thereby making an appropriation. The bill would declare the intent of the Legislature to reevaluate the amount of that appropriation and other appropriations made support the costs of the 2021 gubernatorial recall election.
Existing law requires recall elections to be conducted and canvassed, and the results to be declared, in substantially the manner provided by law for a regular election for the office subject to recall. Existing law authorizes any county to conduct a special election as an all-mailed ballot election if specified conditions apply. Existing law authorizes an elections official conducting a local, special, or consolidated election, or a statewide election other than the direct primary, presidential primary, or general election, to divide the territory into special election or consolidated election precincts by consolidating existing precincts, or otherwise, as specified, and authorizes the elections official to alter the precincts for those elections as often as occasion requires.
This bill would require that the 2021 gubernatorial recall election be held as a regular election, and that the provisions described above relating to all-mailed ballot special elections and changing or altering election precincts do not apply.
This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.
This bill would express the intent of the Legislature to enact statutory changes, relating to the Budget Act of 2021.This bill would express the intent of the Legislature to enact statutory changes changes, relating to the Budget Act of 2021.
This bill would express the intent of the Legislature to enact statutory changes relating to the Budget Act of 2021.
This article shall be known, and may be cited, as the California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave Relief Grant Program.
12100.965.Unless the context requires otherwise, the following definitions in this section shall govern the construction of this article:
(a)Advocate means the Small Business Advocate, the Director of CalOSBA.
(b)Applicant means any California taxpayer, including, but not limited to, a corporation, nonprofit organization, cooperative, or partnership, who submits an application for the program.
(c)California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave Relief Grant Program or program means the grant program established in Section 12100.975.
(d)CalOSBA means the Office of Small Business Advocate, located within GO-Biz.
(e)Director means the Director of the Governors Office of Business and Economic Development.
(f)Fiscal agent means a California-based Community Development Financial Institution (CDFI) capable of online and mobile application development, customer support, document validation, impact analysis, grant agreements, and awards disbursement, as well as marketing, engagement, and strategic partnerships with a network of CDFIs and nonprofits for implementation.
(g)GO-Biz means the Governors Office of Business and Economic Development established in Section 12096.2.
(h)(1)Qualified small business or nonprofit means a business or nonprofit that meets all of the following criteria, as confirmed by CalOSBA or fiscal agent through review of revenue declines, other relief funds received, credit history, tax returns, and bank account validation:
(A)Is one of the following:
(i)A C corporation, S corporation, cooperative, limited liability company, partnership, or limited partnership.
(ii)A registered 501(c)(3), 501(c)(6), or 501(c)(19).
(B)Began operating before June 1, 2021.
(C)Is currently active and operating.
(D)(i)Has 26 to 49 employees and provides payroll data and an affidavit, signed under penalty of perjury, attesting to that fact.
(ii)For purposes of calculating the number of employees to determine if the employer meets the 26 to 49 employees requirement for access to the grant program, an employer covered by Industrial Welfare Commission Order No. 16-2001, shall calculate their number of employees as the number of full-time employees that have worked for the employer, without any break in employment, for the past 24 months.
(E)Has provided COVID-19 Supplemental Paid Sick Leave pursuant to the requirements of Sections 248.6 and 248.7 of the Labor Code.
(F)Provides organizing documents, including a 2020 or 2021 tax return or Form 990, and a copy of official filing with the Secretary of State or with the local municipality, as applicable, including, but not limited to, Articles of Incorporation, Certificate of Organization, Fictitious Name of Registration, or Government-Issued Business License.
(2)Notwithstanding paragraph (1), qualified small business or nonprofit shall not include any of the following:
(A)Businesses or nonprofits without a physical presence in the state.
(B)Nonprofit businesses not registered as a 501(c)(3), 501(c)(6), or 501(c)(19).
(C)Government entities, other than Native American tribes, or elected official offices.
(D)Businesses primarily engaged in political or lobbying activities, regardless of whether the entity is registered as a 501(c)(3), 501(c)(6), or 501(c)(19).
(E)Passive businesses, investment companies, and investors who file a Schedule E on their tax returns.
(F)Financial institutions or businesses primarily engaged in the business of lending, such as banks, finance companies, and factoring companies.
(G)Businesses engaged in any activity that is unlawful under federal, state, or local law.
(H)Businesses that restrict patronage for any reason other than capacity.
(I)Speculative businesses.
(J)Businesses with any owner of greater than 10 percent of the equity interest in it who meets one or more of the following criteria:
(i)The owner has, within the prior three years, been convicted of or had a civil judgment rendered against the owner, or has had commenced any form of parole or probation, including probation before judgment, for commission of fraud or a criminal offense in connection with obtaining, attempting to obtain, or performing a federal, state, or local public transaction or contract under a public transaction, violation of federal or state antitrust or procurement statutes or commission of embezzlement, theft, forgery, bribery, falsification or destruction of records, making false statements, or receiving stolen property.
(ii)The owner is presently indicted for or otherwise criminally or civilly charged by a federal, state, or local government entity, with commission of any of the offenses listed in clause (i).
(K)Affiliated companies, as defined in Section 121.103 of Title 13 of the Code of Federal Regulations.
12100.97.A grant may be recaptured, in whole or in part, in accordance with Article 8.1 (commencing with Section 19295.1) of Chapter 5 of Part 10.2 of Division 2 of the Revenue and Taxation Code, if GO-Biz determines that the grantee has failed to meet the criteria for a qualified small business or nonprofit pursuant to subdivision (h) of Section 12100.965.
12100.975.(a)The California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave Relief Grant Program is hereby created within GO-Biz to be implemented by CalOSBA.
(b)The program shall be under the direct authority of the advocate.
(c)The purpose of the program is to assist qualified small businesses and nonprofits, incurring costs for COVID-19 supplemental paid sick leave pursuant to Sections 248.6 and 248.7 of the Labor Code.
(d)CalOSBA or its fiscal agent shall consult with local, regional, state, and federal public and private entities, as applicable, that share a similar mission to support the needs of small businesses and nonprofits in California.
(e)CalOSBA may contract with a fiscal agent, or amend an existing contract with a fiscal agent to meet the requirements of this article, to carry out the programs, at a rate of no more than 5 percent of administrative and programs funds appropriated by the Legislature for the purposes of this article.
(f)CalOSBA shall allocate grants to qualified small businesses and nonprofits that meet the requirements of this article.
(g)Grant moneys awarded under this section shall only be for reimbursement of COVID-19 Supplemental Paid Sick Leave provided between January 1, 2022, and December 31, 2022. Applicants shall provide proof of employee payroll records that verify all COVID-19 Supplemental Paid Sick Leave provided by the applicant pursuant to the requirements of Sections 248.6 and 248.7 of the Labor Code that match the amount of the grant request.
(h)Grants to qualified small businesses or nonprofits shall be no more than the actual costs incurred for supplemental paid sick leave provided between January 1, 2022, and December 31, 2022, with a maximum grant amount per applicant of fifty thousand dollars ($50,000).
(i)The total amount an applicant can request under the program is an amount not to exceed the sum of fifty thousand dollars ($50,000).
(j)If General Fund savings are achieved due to increases in federal funds including, but not limited to, federal funds becoming available to support the California Small Agricultural Business Drought Relief Grant Program, the Department of Finance shall increase the appropriation to the California Emergency Relief Fund for purposes of this article by up to seventy million dollars ($70,000,000). The Department of Finance may transfer this sum from the General Fund to the California Emergency Relief Fund for this purpose.
(k)Any unused money remaining in the California Emergency Relief Fund, transferred for the purpose of this article, shall be transferred to the General Fund by June 1, 2024.
(l)(1)CalOSBA shall conduct marketing and outreach for equitable awareness and the distribution of grants that includes all of the following:
(A)Engaging multiple partners, including, but not limited to, business and nonprofit associations, chambers of commerce, economic development corporations, and other nonprofit mission-based organizations, and organizations with nonprofit expertise.
(B)Providing access to technical assistance services covering all counties in the state and in multiple languages to reach non-English-speaking individuals in all counties in the state.
(C)Building awareness throughout the state, including in underserved and underbanked communities, by collaborating with multiple community groups to distribute program information, applicant access through multiple branded partner portals, and advertising and social media outreach through owned, paid, and earned media channels.
(2)The fiscal agent shall provide information on how to connect to additional support resources to each applicant whether or not the applicant is selected as a grant recipient.
(m)(1)Applicants may self-identify race, gender, and ethnicity. Within seven business days of the close of each application period, CalOSBA shall post the aggregate data, as available. Within 15 business days of the close of each application period, CalOSBA shall post data by legislative district, as available. Within 45 business days, CalOSBA shall post the actual awarded information, as available. All information shall be posted on the GO-Biz internet website and GO-Biz shall provide an electronic copy of the information to the relevant fiscal and policy committees of the Legislature.
(2)CalOSBA shall report to the Legislature the number of grants and dollar amounts awarded for each of the following categories:
(A)Race and ethnicity.
(B)Women owned.
(C)Veteran owned.
(D)Located in a rural area.
(E)County.
(F)State Senate district.
(G)State Assembly district.
(H)Nonprofits, including by geography.
(n)The fiscal agent shall issue Forms 1099 and otherwise adhere to tax reporting guidelines regardless of whether the grants are excluded from gross income for purposes of the Personal Income Tax Law (Part 10 (commencing with Section 17001)) or the Corporation Tax Law (Part 11 (commencing with Section 23001) of Division 2 of the Revenue and Taxation Code).
12100.98.GO-Biz and the Franchise Tax Board may adopt regulations to implement this article. The Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1) shall not apply to any regulation, standard, criterion, procedure, determination, rule, notice, guideline, or any other guidance established or issued by the Franchise Tax Board or GO-Biz pursuant to this article.
12100.985.This article shall remain in effect only until January 1, 2024, and as of that date is repealed.
SEC. 2.Section 248.6 of the Labor Code is amended to read:248.6.(a)As used in this section:
(1)Covered employee means an employee who is unable to work or telework for an employer because of a reason listed under paragraph (1) of subdivision (b).
(2)COVID-19 supplemental paid sick leave means supplemental paid sick leave provided pursuant to this section.
(3)Employer means an employer, as defined in subdivision (b) of Section 245.5, that employs more than 25 employees.
(4)Family member has the same meaning as in subdivision (c) of Section 245.5.
(5)Firefighter means an active firefighting member of any of the following:
(A)A fire department of a city, county, city and county, district, or other public or municipal corporation or political subdivision.
(B)A fire department of the University of California and the California State University.
(C)The Department of Forestry and Fire Protection.
(D)A county forestry or firefighting department or unit.
(E)A fire department that serves a United States Department of Defense installation and whose firefighters are certified by the United States Department of Defense as meeting its standards for firefighters.
(F)A fire department that serves a National Aeronautics and Space Administration installation and that adheres to training standards established in accordance with Article 4 (commencing with Section 13155) of Chapter 1 of Part 2 of Division 12 of the Health and Safety Code.
(G)A fire department that provides fire protection to a commercial airport regulated by the Federal Aviation Administration (FAA) under Part 139 (commencing with Section 139.1) of Subchapter G of Chapter 1 of Title 14 of the Federal Code of Regulations whose firefighters are trained and certified by the State Fire Marshal as meeting the standards of Fire Control 5 and Section 139.319 of Title 14 of the Federal Code of Regulations.
(H)Fire and rescue services coordinators who work for the Office of Emergency Services. For purposes of this clause, fire and rescue services coordinators means coordinators with any of the following job classifications: coordinator, senior coordinator, or chief coordinator.
(b)A covered employee shall be entitled to COVID-19 supplemental paid sick leave as follows:
(1)An employer shall provide COVID-19 supplemental paid sick leave to each covered employee if that covered employee is unable to work or telework due to any of the following reasons:
(A)The covered employee is subject to a quarantine or isolation period related to COVID-19 as defined by an order or guidance of the State Department of Public Health, the federal Centers for Disease Control and Prevention, or a local public health officer who has jurisdiction over the workplace. If the covered employee is subject to more than one of the foregoing, the covered employee shall be permitted to use COVID-19 supplemental paid sick leave for the minimum quarantine or isolation period under the order or guidance that provides for the longest such minimum period.
(B)The covered employee has been advised by a health care provider to isolate or quarantine due to COVID-19.
(C)The covered employee is attending an appointment for themselves or a family member to receive a vaccine or a vaccine booster for protection against COVID-19, subject to the limitation in clause (ii) of subparagraph (D).
(D)(i)The covered employee is experiencing symptoms, or caring for a family member experiencing symptoms, related to a COVID-19 vaccine or vaccine booster that prevent the employee from being able to work or telework.
(ii)For each vaccination or vaccine booster, an employer may limit the total COVID-19 supplemental paid sick leave to 3 days or 24 hours unless the employee provides verification from a health care provider that the covered employee or their family member is continuing to experience symptoms related to a COVID-19 vaccine or vaccine booster. The 3-day or 24-hour limitation applied to each vaccine or vaccine booster includes the time used under subparagraph (C) to get the vaccine or vaccine booster.
(E)The covered employee is experiencing symptoms of COVID-19 and seeking a medical diagnosis.
(F)The covered employee is caring for a family member who is subject to an order or guidance described in subparagraph (A) or who has been advised to isolate or quarantine, as described in subparagraph (B).
(G)The covered employee is caring for a child, as defined in subdivision (c) of Section 245.5, whose school or place of care is closed or otherwise unavailable for reasons related to COVID-19 on the premises.
(2)A covered employee shall be entitled to the following number of hours of COVID-19 supplemental paid sick leave:
(A)A covered employee is entitled to 40 hours of COVID-19 supplemental paid sick leave, if the covered employee satisfies either of the following criteria:
(i)The employer considers the covered employee to work full time.
(ii)The covered employee worked or was scheduled to work, on average, at least 40 hours per week for the employer in the two weeks preceding the date the covered employee took COVID-19 supplemental paid sick leave.
(B)Notwithstanding subparagraph (A), a covered employee who is a firefighter who was scheduled to work more than 40 hours for the employer in the one workweek preceding the date the covered employee took COVID-19 supplemental paid sick leave is entitled to an amount of COVID-19 supplemental paid sick leave equal to the total number of hours that the covered employee was scheduled to work for the employer in that workweek.
(C)A covered employee who does not satisfy the criteria in subparagraph (A) or subparagraph (B) is entitled to an amount of COVID-19 supplemental paid sick leave as follows:
(i)If the covered employee has a normal weekly schedule, the total number of hours the covered employee is normally scheduled to work for the employer over one week.
(ii)If the covered employee works a variable number of hours, seven times the average number of hours the covered employee worked each day for the employer in the six months preceding the date the covered employee took COVID-19 supplemental paid sick leave. If the covered employee has worked for the employer over a period of fewer than six months but more than seven days, this calculation shall instead be made over the entire period the covered employee has worked for the employer.
(iii)If the covered employee works a variable number of hours and has worked for the employer over a period of seven days or fewer, the total number of hours the covered employee has worked for that employer.
(D)(i)A covered employee is entitled to additional COVID-19 supplemental paid sick leave in an amount not to exceed that which the covered employee was entitled to under subparagraph (A), (B), or (C), as applicable, if the covered employee, or a family member for whom the covered employee is providing care, tests positive for COVID-19.
(ii)If the employee tested positive as described in clause (i), an employer may require the employee to submit to a diagnostic test on or after the fifth day after the test described in clause (i) was taken and provide documentation of those results. If the diagnostic test is positive, the employer may also require the employee to submit to a second diagnostic test within no less than 24 hours. The employer shall make such tests available at no cost to the employee.
(iii)If the employee requests to use additional leave pursuant to this subparagraph because a family member for whom they are providing care tests positive for COVID-19, the employer may require that the employee provide documentation of that family members test results before paying the additional leave.
(iv)The employer has no obligation to provide additional COVID-19 supplemental paid sick leave under this subparagraph for an employee who refuses to provide documentation of the results of the test described in clause (i) upon the request of the employer or who refuses to submit to the tests described in clause (ii).
(v)The employee does not need to exhaust the leave to which they are entitled under subparagraph (A), (B), or (C), before using the additional leave provided for in this subparagraph.
(vi)This section shall not limit an employers duties to comply with the Cal-OSHA COVID-19 Emergency Temporary Standards, including, but not limited to, Sections 3205 to 3205.4, inclusive, of Title 8 of the California Code of Regulations or the Cal-OSHA Aerosol Transmissible Diseases Standard at Section 5199 of Title 8 of the California Code of Regulations.
(E)The total maximum amount of COVID-19 supplemental paid sick leave a covered employee is entitled to pursuant to this section shall not exceed 80 hours for the period between January 1, 2022, and December 31, 2022. This subparagraph does not apply to employees subject to subparagraph (B) of paragraph (2) of this subdivision.
(F)The total number of hours of COVID-19 supplemental paid sick leave to which a covered employee is entitled pursuant to subparagraph (A), (B), or (C), and the total number of hours of additional COVID-19 supplemental paid sick leave to which a covered employee is entitled pursuant to subparagraph (D), shall be in addition to any paid sick leave that may be available to the covered employee under Section 246.
(G)A covered employee may determine how many hours of COVID-19 supplemental paid sick leave to use, up to the total number of hours to which the covered employee is entitled pursuant to subparagraph (A), (B), (C), or (D). The employer shall make COVID-19 supplemental paid sick leave available for immediate use by the covered employee, upon the oral or written request of the covered employee to the employer.
(H)An employer is not required to provide a covered employee more than the total number of hours of COVID-19 supplemental paid sick leave to which the covered employee is entitled pursuant to subparagraph (A), (B), or (C), or more than the total number of hours of additional COVID-19 supplemental paid sick leave to which the covered employee is entitled pursuant to subparagraph (D).
(3)(A)Each hour of COVID-19 supplemental paid sick leave shall be compensated at a rate equal to the following:
(i)For nonexempt covered employees, by one of the following:
(I)Calculated in the same manner as the regular rate of pay for the workweek in which the employee uses paid sick time, whether or not the employee actually works overtime in that workweek.
(II)Calculated by dividing the employees total wages, not including overtime premium pay, by the employees total nonovertime hours worked in the full pay periods occurring within the prior 90 days of employment; provided that, for nonexempt employees paid by piece rate, commission or other method that uses all hours to determine the regular rate of pay, total wages, not including overtime premium pay, shall be divided by all hours, to determine the correct amount of COVID-19 supplemental paid sick leave under this subdivision.
(ii)COVID-19 supplemental paid sick leave for exempt employees shall be calculated in the same manner as the employer calculates wages for other forms of paid leave time.
(B)Notwithstanding subparagraph (A), a covered employee who is entitled to an amount of COVID-19 supplemental paid sick leave under subparagraph (B) of paragraph (2), shall be compensated for each hour of COVID-19 supplemental paid sick leave at the regular rate of pay to which the covered employee would be entitled as if the covered employee had been scheduled to work those hours, pursuant to existing law or an applicable collective bargaining agreement.
(C)Notwithstanding subparagraph (A) or (B), an employer shall not be required to pay more than five hundred eleven dollars ($511) per day and five thousand one hundred ten dollars ($5,110) in the aggregate to a covered employee for COVID-19 supplemental paid sick leave taken by the covered employee unless federal legislation is enacted that increases these amounts beyond the amounts that were included in the Emergency Paid Sick Leave Act established by the federal Families First Coronavirus Response Act (Public Law 116-127), in which case the new federal dollar amounts shall apply to this section as of the date the new amounts are applicable under the federal law. Nothing in this subparagraph shall prevent a covered employee who has reached the maximum amounts, as set forth herein, from choosing to utilize other paid leave that is available to the covered employee in order to fully compensate the covered employee for leave taken.
(4)An employer shall not require a covered employee to use any other paid or unpaid leave, paid time off, or vacation time provided by the employer to the covered employee before the covered employee uses COVID-19 supplemental paid sick leave or in lieu of COVID-19 supplemental paid sick leave.
(5)An employer shall not require a covered employee to first exhaust their COVID-19 supplemental paid sick leave under this section before satisfying any requirement to provide paid leave for reasons related to COVID-19 under any Cal-OSHA COVID-19 Emergency Temporary Standards, including, but not limited to, Sections 3205 to 3205.4, inclusive, of Title 8 of the California Code of Regulations or the Cal-OSHA Aerosol Transmissible Diseases Standard at Section 5199 of Title 8 of the California Code of Regulations.
(c)Notwithstanding subdivision (b), if an employer pays a covered employee another supplemental benefit for leave taken on or after January 1, 2022, that is payable for the reasons listed in paragraph (1) of subdivision (b) and that compensates the covered employee in an amount equal to or greater than the amount of compensation for COVID-19 supplemental paid sick leave to which the covered employee is entitled as set forth under paragraph (3) of subdivision (b), then the employer may count the hours of the other paid benefit or leave towards the total number of hours of COVID-19 supplemental paid sick leave that the employer is required to provide to the covered employee under paragraph (2) of subdivision (b). For purposes of the foregoing, the other supplemental benefit for leave taken that may be counted does not include paid sick leave to which the covered employee is entitled under Section 246, subdivision (e) of Section 248, subdivision (f) of Section 248.1, or subdivision (f) of Section 248.2 but may include paid leave provided by the employer pursuant to any federal or local law in effect or that became effective on or after January 1, 2022, if the paid leave is provided to the covered employee under that law for any of the same reasons set forth in paragraph (1) of subdivision (b).
(d)In addition to other remedies as may be provided by the laws of this state or its subdivisions, including, but not limited to, the remedies available to redress any unlawful business practice under Chapter 5 (commencing with Section 17200) of Part 2 of Division 7 of the Business and Professions Code, the Labor Commissioner shall enforce this section. For purposes of enforcement and to implement COVID-19 supplemental paid sick leave, this section shall apply as follows:
(1)The Labor Commissioner shall enforce this section as if COVID-19 supplemental paid sick leave constitutes paid sick days, paid sick leave, or sick leave under subdivisions (i) and (n) of Section 246, subdivisions (b) and (c) of Section 246.5, Section 247, Section 247.5, and Section 248.5.
(2)For purposes of the enforcement of subdivision (i) of Section 246 as it relates to this section, COVID-19 supplemental paid sick leave shall be set forth separately from paid sick days. The employer shall provide an employee with written notice that sets forth the amount of COVID-19 supplemental paid sick leave that the employee has used through the pay period in which it was due to be paid on either the employees itemized wage statement described in Section 226 or in a separate writing provided on the designated pay date with the employees payment of wages. The employer shall list zero hours used if a worker has not used any COVID-19 supplemental paid sick leave. This requirement is not enforceable until the next full pay period following the date that this section takes effect.
(3)Section 249 applies to COVID-19 supplemental paid sick leave.
(4)By seven days after the date of enactment of this section, the Labor Commissioner shall make publicly available a model notice for purposes of Section 247. Only for purposes of COVID-19 supplemental paid sick leave, if an employers covered employees do not frequent a workplace, the employer may satisfy the notice requirement of subdivision (a) of Section 247 by disseminating notice through electronic means, such as by electronic mail.
(e)(1)The requirement to provide COVID-19 supplemental paid sick leave as set forth in this section shall take effect 10 days after the date of enactment of this section, at which time the requirements shall apply retroactively to January 1, 2022.
(2)The requirement to provide COVID-19 supplemental paid sick leave as set forth in this section applies retroactively to January 1, 2022, in order to protect the economic well-being of covered employees who took leave for the reasons listed in paragraph (1) or (2) of subdivision (b) beginning on or after January 1, 2022, as all the requirements in Sections 248, 248.1, 248.2, and 248.3, and the Emergency Paid Sick Leave Act established by the federal Families First Coronavirus Response Act (Public Law 116-127) expired before the effective date of this section. An employer may require a covered employee to provide documentation of a positive COVID-19 diagnostic test during the relevant period if an employee requests retroactive payment of the COVID-19 supplemental paid sick leave described in clause (i) of subparagraph (D) of paragraph (2) of subdivision (b).
(A)(i)For any such leave taken, if the employer did not compensate the covered employee in an amount equal to or greater than the amount of compensation for COVID-19 supplemental paid sick leave to which the covered employee is entitled as set forth under paragraph (3) of subdivision (b), then upon the oral or written request of the employee, the employer shall provide the covered employee with a retroactive payment that provides for such compensation.
(ii)For any such leave taken, if the employer did compensate the covered employee in an amount equal to or greater than the amount of compensation for COVID-19 supplemental paid sick leave to which the covered employee is entitled as set forth under paragraph (3) of subdivision (b), then upon the oral or written request of the employee, such employee should be credited for any leave hours used for COVID-specific leave purposes, and the employer should be credited for providing those hours as COVID-19 supplemental paid sick leave.
(B)For any such retroactive payment, the number of hours of leave corresponding to the amount of the retroactive payment shall count towards the total number of hours of COVID-19 supplemental paid sick leave that the employer is required to provide to the covered employee under paragraph (2) of subdivision (b).
(C)This retroactive payment shall be paid on or before the payday for the next full pay period after the oral or written request of the covered employee. The retroactive payment shall be reflected on the written notice required by paragraph (2) of subdivision (d) for the corresponding pay period.
(D)The requirement to provide a retroactive payment under this subdivision is in addition to the requirement in subdivision (f) of Section 248.2 that a covered employee taking COVID-19 supplemental paid sick leave at the time of the expiration of those sections shall be permitted to take the full amount of such supplemental paid sick leave to which that covered employee otherwise would have been entitled under those sections.
(f)The requirement to provide COVID-19 supplemental paid sick leave as set forth in this section shall remain in effect through December 31, 2022, except that a covered employee taking COVID-19 supplemental paid sick leave at the time of the expiration of this section shall be permitted to take the full amount of COVID-19 supplemental paid sick leave to which the covered employee otherwise would have been entitled under this section.
(g)The provisions of this section are severable. If any provision of this section or its application is held invalid, that invalidity shall not affect other provisions or applications that can be given effect without the invalid provision or application.
(h)The provisions of this section shall not apply to providers of in-home supportive services under Section 14132.95, 14132.952, or 14132.956 of, or Article 7 (commencing with Section 12300) of Chapter 3 of Part 3 of Division 9 of, the Welfare and Institutions Code, or waiver personal care services pursuant to Section 14132.97 of the Welfare and Institutions Code.
SEC. 3.Section 248.7 of the Labor Code is amended to read:248.7.(a)As used in this section:
(1)COVID-19 supplemental paid sick leave means supplemental paid sick leave provided pursuant to this section.
(2)Family member has the same meaning as in subdivision (c) of Section 245.5.
(3)Provider or providers means a provider of in-home supportive services under Section 14132.95, 14132.952, or 14132.956 of, or Article 7 (commencing with Section 12300) of Chapter 3 of Part 3 of Division 9 of, the Welfare and Institutions Code, or waiver personal care services pursuant to Section 14132.97 of the Welfare and Institutions Code.
(4)Work or worked means providing authorized in-home supportive services under Section 14132.95, 14132.952, or 14132.956 of, or Article 7 (commencing with Section 12300) of Chapter 3 of Part 3 of Division 9 of, the Welfare and Institutions Code, or waiver personal care services pursuant to Section 14132.97 of the Welfare and Institutions Code, to an eligible recipient.
(b)A provider shall be entitled to COVID-19 supplemental paid sick leave as follows:
(1)COVID-19 supplemental paid sick leave shall be available to a provider if that provider is unable to work due to any of the following reasons:
(A)The provider is subject to a quarantine or isolation period related to COVID-19 as defined by an order or guidance of the State Department of Public Health, the federal Centers for Disease Control and Prevention, or a local public health officer who has jurisdiction over the workplace. If the provider is subject to more than one of the foregoing, the provider shall be permitted to use COVID-19 supplemental paid sick leave for the minimum quarantine or isolation period under the order or guidance that provides for the longest minimum period.
(B)The provider has been advised by a health care provider to isolate or quarantine due to COVID-19.
(C)The provider is attending an appointment for themselves or a family member to receive a vaccine or vaccine booster for protection against COVID-19, subject to the limitation in clause (ii) of subparagraph (D).
(D)(i)The provider is experiencing symptoms, or caring for a family member experiencing symptoms, related to a COVID-19 vaccine or vaccine booster that prevents the provider from being able to work.
(ii)For each vaccination or vaccine booster, the provider is limited in total COVID-19 supplemental paid sick leave to 3 days or 24 hours unless the provider provides verification from a health care provider that the provider or their family member is continuing to experience symptoms related to a COVID-19 vaccine or vaccine booster. The three days or 24 hour limitation applied to each vaccine or vaccine booster includes the time used under subparagraph (C) to get the vaccine or vaccine booster.
(E)The provider is experiencing symptoms of COVID-19 and seeking a medical diagnosis.
(F)The provider is caring for a family member who is subject to an order or guidance described in subparagraph (A) or who has been advised to isolate or quarantine, as described in subparagraph (B).
(G)The provider is caring for a child, as defined in subdivision (c) of Section 245.5, whose school or place of care is closed or otherwise unavailable for reasons related to COVID-19 on the premises.
(2)A provider shall be entitled to the following number of hours of COVID-19 supplemental paid sick leave:
(A)A provider is entitled to 40 hours of COVID-19 supplemental paid sick leave if the provider worked or was scheduled to work, on average, at least 40 hours per week in the two weeks preceding the date the provider took COVID-19 supplemental paid sick leave.
(B)A provider who does not satisfy the criteria in subparagraph (A) is entitled to an amount of COVID-19 supplemental paid sick leave as follows, up to a maximum of 40 hours of COVID-19 supplemental paid sick leave:
(i)If the provider has a regular weekly schedule, the total number of hours the provider is normally scheduled to work over one week.
(ii)If the provider works a variable number of hours, seven times the average number of hours the provider worked each day for the employer in the six months preceding the date the provider took COVID-19 supplemental paid sick leave. If the provider has worked over a period of fewer than six months but more than seven days, this calculation shall instead be made over the entire period the provider has worked.
(iii)If the provider works a variable number of hours and has worked over a period of seven days or fewer, the total number of hours the provider has worked.
(C)The total number of hours of COVID-19 supplemental paid sick leave to which a provider is entitled pursuant to subparagraph (A) or (B) shall be determined on the first day that the provider uses COVID-19 supplemental paid sick leave under this section.
(D)A provider is entitled to additional COVID-19 supplemental paid sick leave in an amount not to exceed that which the provider was entitled to under subparagraph (A) or (B), if the provider, or a family member for whom the provider is providing care, tests positive for COVID-19 via a diagnostic test.
(E)A provider may determine how many hours of COVID-19 supplemental paid sick leave to use, up to the total number of hours to which the provider is entitled pursuant to subparagraph (A), (B), or (D). The COVID-19 supplemental paid sick leave is available for immediate use by the provider, and the provider shall inform the recipient of the need to take sick leave and submit a sick leave claim to the county consistent with established procedures in that county. The COVID-19 supplemental paid sick leave shall be in addition to any paid sick leave that may be available to the provider under Section 246.
(F)The total maximum amount of COVID-19 supplemental paid sick leave a provider is entitled to pursuant to this section shall not exceed 80 hours for the period between January 1, 2022, and December 31, 2022.
(3)Each hour of COVID-19 supplemental paid sick leave shall be compensated at the regular rate of pay to which the provider would be entitled if the provider had been scheduled to work those hours pursuant to existing law or an applicable collective bargaining agreement.
(4)A provider shall not be required to use any other paid or unpaid leave before the provider uses COVID-19 supplemental paid sick leave or in lieu of COVID-19 supplemental paid sick leave.
(c)Notwithstanding subdivision (b), if a provider takes paid leave on or after January 1, 2022, that is payable for the reasons listed in paragraph (1) of subdivision (b) that compensates the provider in an amount equal to or greater than the amount of compensation for COVID-19 supplemental paid sick leave to which the provider is entitled as set forth under paragraph (3) of subdivision (b), the hours of the other paid benefit or leave may be counted towards the total number of hours of COVID-19 supplemental paid sick leave to which the provider is entitled under paragraph (2) of subdivision (b). For purposes of the foregoing, the other supplemental benefit for leave taken that may be counted does not include paid sick leave to which the provider may be entitled to under Section 246, but may include paid leave provided by any federal or local law that becomes effective on or after January 1, 2022, if the paid leave is provided to the provider under that law for any of the same reasons set forth in paragraph (1) of subdivision (b).
(d)(1)The entitlement to COVID-19 supplemental paid sick leave as set forth in this section shall take effect 10 days after the date of enactment of this section, at which time the entitlements shall apply retroactively to January 1, 2022.
(2)The entitlement to COVID-19 supplemental paid sick leave as set forth in this section applies retroactively to January 1, 2022.
(A)For any such leave taken, if the provider was not compensated in an amount equal to or greater than the amount of compensation for COVID-19 supplemental paid sick leave to which the provider is entitled as set forth under paragraph (3) of subdivision (b), then the provider shall be entitled to a retroactive payment that provides for such compensation.
(B)For any such retroactive payment, the number of hours of leave corresponding to the amount of the retroactive payment shall count towards the total number of hours of COVID-19 supplemental paid sick leave that the provider is entitled to under paragraph (2) of subdivision (b).
(e)The entitlement to COVID-19 supplemental paid sick leave as set forth in this section shall remain in effect through December 31, 2022, except that a provider taking COVID-19 supplemental paid sick leave at the time of the expiration of this section shall be permitted to take the full amount of COVID-19 supplemental paid sick leave to which the provider otherwise would have been entitled under this section.
(f)The provisions of this section are severable. If any provision of this section or its application is held invalid, that invalidity shall not affect other provisions or applications that can be given effect without the invalid provision or application.
(g)Notwithstanding 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), the State Department of Social Services and the State Department of Health Care Services may implement, interpret, or make specific this section by means of all-county letters or similar instructions, without taking any regulatory action.
SEC. 4.Section 17158 of the Revenue and Taxation Code is amended to read:17158.(a)Gross income does not include any of the following grant allocations:
(1)For taxable years beginning on or after January 1, 2020, and before January 1, 2030, grant allocations received by a taxpayer pursuant to the COVID-19 Relief Grant that is administered by the Office of Small Business Advocate, is funded by Executive Order No. E 20/21-182, and is described in a letter from the Department of Finance to the Joint Legislative Budget Committee, dated December 17, 2020, entitled, Disaster Response-Emergency Operations Account RequestIncreased Funding for the California Rebuilding Fund and Funding to Support a New COVID-19 Relief Grant for Small Businesses.
(2)For taxable years beginning on or after January 1, 2020, and before January 1, 2030, grant allocations received by a taxpayer pursuant to the California Small Business COVID-19 Relief Grant Program established by Section 12100.83 of the Government Code.
(3)For taxable years beginning on or after September 1, 2020, and before January 1, 2030, grant allocations received by a taxpayer pursuant to the California Venues Grant Program established by Section 12100.83.5 of the Government Code.
(4)For taxable years beginning on or after January 1, 2021, and before January 1, 2030, grant allocations received by a taxpayer pursuant to the California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave Relief Grant Program established by Section 12100.975 of the Government Code.
(b)Section 41 shall not apply to the exclusion allowed by this section.
(c)Notwithstanding any other law, the Franchise Tax Board may include in audits the grants referenced in this section.
(d)The Franchise Tax Board may adopt regulations that are necessary and appropriate to implement this section.
(e)The Administrative Procedure Act (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 regulation, standard, criterion, procedure, determination, rule, notice, guideline, or any other guidance established or issued by the Franchise Tax Board pursuant to this section.
(f)This section shall remain in effect only until December 1, 2030, and as of that date is repealed.
SEC. 5.Article 8.1 (commencing with Section 19295.1) is added to Chapter 5 of Part 10.2 of Division 2 of the Revenue and Taxation Code, to read:8.1.Collection of Recaptured California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave Relief Grants19295.1.(a)For purposes of this section, all the following definitions shall apply:
(1)California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave Relief Grant Program or program means the grant program established under Article 9.1 (commencing with Section 12100.96) of Chapter 1.6 of Part 2 of Division 3 of Title 2 of the Government Code.
(2)GO-Biz or office means the Governors Office of Business and Economic Development.
(3)Recaptured grant amount means the amount identified in any recommendation for recapture of a grant approved, in whole or in part, by GO-Biz.
(b)GO-Biz shall provide to the Franchise Tax Board a list of grantees and their respective recaptured grant amounts as approved, in whole or in part, by GO-Biz pursuant to Section 12100.97 of the Government Code for collection.
(c)Any recaptured grant amount shall be treated as final and due and payable to the State of California, and shall be collected from the grantee by the Franchise Tax Board in any manner authorized under the law for collection of a delinquent personal income tax liability, including, but not limited to, issuance of an order and levy under Article 4 (commencing with Section 706.070) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure in the manner provided for earnings withholding orders for taxes, and any overpayment of any liability imposed under this part, Part 10 (commencing with Section 17001), or Part 11 (commencing with Section 23001) shall be credited against any balance due pursuant to this section.
(d)The Controller may, in the Controllers discretion, offset any amount due a grantee by a state agency against any recaptured grant amount pursuant to Article 2 (commencing with Section 12410) of Chapter 5 of Part 2 of Division 3 of Title 2 of the Government Code.
(e)This part, Part 10 (commencing with Section 17001), Part 10.7 (commencing with Section 21001), and Part 11 (commencing with Section 23001) shall apply to amounts provided to the Franchise Tax Board under this section in the same manner and with the same force and effect and to the full extent as if the language of those laws had been incorporated in full into this article, except to the extent that any provision is either inconsistent with this article or is not relevant to this article.
(f)For amounts that GO-Biz provided to the Franchise Tax Board for collection under subdivision (b), interest shall accrue at the greater of the rate applicable to the amount due being collected or the rate provided under Section 19521. When notice of the amount due includes interest and is mailed to the grantee and the amount is paid within 15 days after the date of notice, interest shall not be imposed for the period after the date of notice.
(g)Any information, information sources, or enforcement remedies and capabilities available to GO-Biz or the state with respect to the recaptured grant amount described in subdivision (b) shall be available to the Franchise Tax Board to be used in conjunction with, or independent of, the information, information sources, or remedies and capabilities available to the Franchise Tax Board.
(h)The activities required to implement and administer this article shall not interfere with the primary mission of the Franchise Tax Board to administer Part 10 (commencing with Section 17001), this part, and Part 11 (commencing with Section 23001).
(i)A collection under this article is not a payment of income taxes imposed under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001).
19295.2.This article shall remain in effect only until December 1, 2030, and as of that date is repealed.
SEC. 6.Section 24312 of the Revenue and Taxation Code is amended to read:24312.(a)Gross income does not include any of the following grant allocations:
(1)For taxable years beginning on or after January 1, 2020, and before January 1, 2030, grant allocations received by a taxpayer pursuant to the COVID-19 Relief Grant that is administered by the Office of Small Business Advocate, is funded by Executive Order No. E 20/21-182, and is described in a letter from the Department of Finance to the Joint Legislative Budget Committee, dated December 17, 2020, entitled, Disaster Response-Emergency Operations Account RequestIncreased Funding for the California Rebuilding Fund and Funding to Support a New COVID-19 Relief Grant for Small Businesses.
(2)For taxable years beginning on or after January 1, 2020, and before January 1, 2030, grant allocations received by a taxpayer pursuant to the California Small Business COVID-19 Relief Grant Program established by Section 12100.83 of the Government Code.
(3)For taxable years beginning on or after September 1, 2020, and before January 1, 2030, grant allocations received by a taxpayer pursuant to the California Venues Grant Program established by Section 12100.83.5 of the Government Code.
(4)For taxable years beginning on or after January 1, 2021, and before January 1, 2030, grant allocations received by a taxpayer pursuant to the California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave Relief Grant Program established by Section 12100.975 of the Government Code.
(b)Section 41 shall not apply to the exclusion allowed by this section.
(c)Notwithstanding any other law, the Franchise Tax Board may include in audits the grants referenced in this section.
(d)The Franchise Tax Board may adopt regulations that are necessary and appropriate to implement this section.
(e)The Administrative Procedure Act (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 regulation, standard, criterion, procedure, determination, rule, notice, guideline, or any other guidance established or issued by the Franchise Tax Board pursuant to this section.
(f)This section shall remain in effect only until December 1, 2030, and as of that date is repealed.
SEC. 7.The provisions of this act are severable. If any provision of this act or its application is held invalid, that invalidity shall not affect other provisions or applications that can be given effect without the invalid provision or application.
SEC. 8.The Legislature hereby finds and declares that the California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave Relief Grant Program authorized under Article 9.1 (commencing with Section 12100.96) of Chapter 1.6 of Part 2 of Division 3 of Title 2 of the Government Code, as added by this act, serves the public purpose of preventing revenue decreases, closures, and higher unemployment across the state in the small business and nonprofit sectors due to the COVID-19 pandemic, and does not constitute a gift of public funds within the meaning of Section 6 of Article XVI of the California Constitution.
SEC. 9.The sum of ten thousand dollars ($10,000) is hereby appropriated from the General Fund to the Labor Commissioner to implement the provisions related to the COVID-19 supplemental paid sick leave added to Sections 248.6 and 248.7 of the Labor Code by this act.
SEC. 10.This act is a bill providing for appropriations related to the Budget Bill within the meaning of subdivision (e) of Section 12 of Article IV of the California Constitution, has been identified as related to the budget in the Budget Bill, and shall take effect immediately.
This article shall be known, and may be cited, as the California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave Relief Grant Program.
12100.965.Unless the context requires otherwise, the following definitions in this section shall govern the construction of this article:
(a)Advocate means the Small Business Advocate, the Director of CalOSBA.
(b)Applicant means any California taxpayer, including, but not limited to, a corporation, nonprofit organization, cooperative, or partnership, who submits an application for the program.
(c)California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave Relief Grant Program or program means the grant program established in Section 12100.975.
(d)CalOSBA means the Office of Small Business Advocate, located within GO-Biz.
(e)Director means the Director of the Governors Office of Business and Economic Development.
(f)Fiscal agent means a California-based Community Development Financial Institution (CDFI) capable of online and mobile application development, customer support, document validation, impact analysis, grant agreements, and awards disbursement, as well as marketing, engagement, and strategic partnerships with a network of CDFIs and nonprofits for implementation.
(g)GO-Biz means the Governors Office of Business and Economic Development established in Section 12096.2.
(h)(1)Qualified small business or nonprofit means a business or nonprofit that meets all of the following criteria, as confirmed by CalOSBA or fiscal agent through review of revenue declines, other relief funds received, credit history, tax returns, and bank account validation:
(A)Is one of the following:
(i)A C corporation, S corporation, cooperative, limited liability company, partnership, or limited partnership.
(ii)A registered 501(c)(3), 501(c)(6), or 501(c)(19).
(B)Began operating before June 1, 2021.
(C)Is currently active and operating.
(D)(i)Has 26 to 49 employees and provides payroll data and an affidavit, signed under penalty of perjury, attesting to that fact.
(ii)For purposes of calculating the number of employees to determine if the employer meets the 26 to 49 employees requirement for access to the grant program, an employer covered by Industrial Welfare Commission Order No. 16-2001, shall calculate their number of employees as the number of full-time employees that have worked for the employer, without any break in employment, for the past 24 months.
(E)Has provided COVID-19 Supplemental Paid Sick Leave pursuant to the requirements of Sections 248.6 and 248.7 of the Labor Code.
(F)Provides organizing documents, including a 2020 or 2021 tax return or Form 990, and a copy of official filing with the Secretary of State or with the local municipality, as applicable, including, but not limited to, Articles of Incorporation, Certificate of Organization, Fictitious Name of Registration, or Government-Issued Business License.
(2)Notwithstanding paragraph (1), qualified small business or nonprofit shall not include any of the following:
(A)Businesses or nonprofits without a physical presence in the state.
(B)Nonprofit businesses not registered as a 501(c)(3), 501(c)(6), or 501(c)(19).
(C)Government entities, other than Native American tribes, or elected official offices.
(D)Businesses primarily engaged in political or lobbying activities, regardless of whether the entity is registered as a 501(c)(3), 501(c)(6), or 501(c)(19).
(E)Passive businesses, investment companies, and investors who file a Schedule E on their tax returns.
(F)Financial institutions or businesses primarily engaged in the business of lending, such as banks, finance companies, and factoring companies.
(G)Businesses engaged in any activity that is unlawful under federal, state, or local law.
(H)Businesses that restrict patronage for any reason other than capacity.
(I)Speculative businesses.
(J)Businesses with any owner of greater than 10 percent of the equity interest in it who meets one or more of the following criteria:
(i)The owner has, within the prior three years, been convicted of or had a civil judgment rendered against the owner, or has had commenced any form of parole or probation, including probation before judgment, for commission of fraud or a criminal offense in connection with obtaining, attempting to obtain, or performing a federal, state, or local public transaction or contract under a public transaction, violation of federal or state antitrust or procurement statutes or commission of embezzlement, theft, forgery, bribery, falsification or destruction of records, making false statements, or receiving stolen property.
(ii)The owner is presently indicted for or otherwise criminally or civilly charged by a federal, state, or local government entity, with commission of any of the offenses listed in clause (i).
(K)Affiliated companies, as defined in Section 121.103 of Title 13 of the Code of Federal Regulations.
12100.97.A grant may be recaptured, in whole or in part, in accordance with Article 8.1 (commencing with Section 19295.1) of Chapter 5 of Part 10.2 of Division 2 of the Revenue and Taxation Code, if GO-Biz determines that the grantee has failed to meet the criteria for a qualified small business or nonprofit pursuant to subdivision (h) of Section 12100.965.
12100.975.(a)The California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave Relief Grant Program is hereby created within GO-Biz to be implemented by CalOSBA.
(b)The program shall be under the direct authority of the advocate.
(c)The purpose of the program is to assist qualified small businesses and nonprofits, incurring costs for COVID-19 supplemental paid sick leave pursuant to Sections 248.6 and 248.7 of the Labor Code.
(d)CalOSBA or its fiscal agent shall consult with local, regional, state, and federal public and private entities, as applicable, that share a similar mission to support the needs of small businesses and nonprofits in California.
(e)CalOSBA may contract with a fiscal agent, or amend an existing contract with a fiscal agent to meet the requirements of this article, to carry out the programs, at a rate of no more than 5 percent of administrative and programs funds appropriated by the Legislature for the purposes of this article.
(f)CalOSBA shall allocate grants to qualified small businesses and nonprofits that meet the requirements of this article.
(g)Grant moneys awarded under this section shall only be for reimbursement of COVID-19 Supplemental Paid Sick Leave provided between January 1, 2022, and December 31, 2022. Applicants shall provide proof of employee payroll records that verify all COVID-19 Supplemental Paid Sick Leave provided by the applicant pursuant to the requirements of Sections 248.6 and 248.7 of the Labor Code that match the amount of the grant request.
(h)Grants to qualified small businesses or nonprofits shall be no more than the actual costs incurred for supplemental paid sick leave provided between January 1, 2022, and December 31, 2022, with a maximum grant amount per applicant of fifty thousand dollars ($50,000).
(i)The total amount an applicant can request under the program is an amount not to exceed the sum of fifty thousand dollars ($50,000).
(j)If General Fund savings are achieved due to increases in federal funds including, but not limited to, federal funds becoming available to support the California Small Agricultural Business Drought Relief Grant Program, the Department of Finance shall increase the appropriation to the California Emergency Relief Fund for purposes of this article by up to seventy million dollars ($70,000,000). The Department of Finance may transfer this sum from the General Fund to the California Emergency Relief Fund for this purpose.
(k)Any unused money remaining in the California Emergency Relief Fund, transferred for the purpose of this article, shall be transferred to the General Fund by June 1, 2024.
(l)(1)CalOSBA shall conduct marketing and outreach for equitable awareness and the distribution of grants that includes all of the following:
(A)Engaging multiple partners, including, but not limited to, business and nonprofit associations, chambers of commerce, economic development corporations, and other nonprofit mission-based organizations, and organizations with nonprofit expertise.
(B)Providing access to technical assistance services covering all counties in the state and in multiple languages to reach non-English-speaking individuals in all counties in the state.
(C)Building awareness throughout the state, including in underserved and underbanked communities, by collaborating with multiple community groups to distribute program information, applicant access through multiple branded partner portals, and advertising and social media outreach through owned, paid, and earned media channels.
(2)The fiscal agent shall provide information on how to connect to additional support resources to each applicant whether or not the applicant is selected as a grant recipient.
(m)(1)Applicants may self-identify race, gender, and ethnicity. Within seven business days of the close of each application period, CalOSBA shall post the aggregate data, as available. Within 15 business days of the close of each application period, CalOSBA shall post data by legislative district, as available. Within 45 business days, CalOSBA shall post the actual awarded information, as available. All information shall be posted on the GO-Biz internet website and GO-Biz shall provide an electronic copy of the information to the relevant fiscal and policy committees of the Legislature.
(2)CalOSBA shall report to the Legislature the number of grants and dollar amounts awarded for each of the following categories:
(A)Race and ethnicity.
(B)Women owned.
(C)Veteran owned.
(D)Located in a rural area.
(E)County.
(F)State Senate district.
(G)State Assembly district.
(H)Nonprofits, including by geography.
(n)The fiscal agent shall issue Forms 1099 and otherwise adhere to tax reporting guidelines regardless of whether the grants are excluded from gross income for purposes of the Personal Income Tax Law (Part 10 (commencing with Section 17001)) or the Corporation Tax Law (Part 11 (commencing with Section 23001) of Division 2 of the Revenue and Taxation Code).
12100.98.GO-Biz and the Franchise Tax Board may adopt regulations to implement this article. The Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1) shall not apply to any regulation, standard, criterion, procedure, determination, rule, notice, guideline, or any other guidance established or issued by the Franchise Tax Board or GO-Biz pursuant to this article.
12100.985.This article shall remain in effect only until January 1, 2024, and as of that date is repealed.
SEC. 2.Section 248.6 of the Labor Code is amended to read:248.6.(a)As used in this section:
(1)Covered employee means an employee who is unable to work or telework for an employer because of a reason listed under paragraph (1) of subdivision (b).
(2)COVID-19 supplemental paid sick leave means supplemental paid sick leave provided pursuant to this section.
(3)Employer means an employer, as defined in subdivision (b) of Section 245.5, that employs more than 25 employees.
(4)Family member has the same meaning as in subdivision (c) of Section 245.5.
(5)Firefighter means an active firefighting member of any of the following:
(A)A fire department of a city, county, city and county, district, or other public or municipal corporation or political subdivision.
(B)A fire department of the University of California and the California State University.
(C)The Department of Forestry and Fire Protection.
(D)A county forestry or firefighting department or unit.
(E)A fire department that serves a United States Department of Defense installation and whose firefighters are certified by the United States Department of Defense as meeting its standards for firefighters.
(F)A fire department that serves a National Aeronautics and Space Administration installation and that adheres to training standards established in accordance with Article 4 (commencing with Section 13155) of Chapter 1 of Part 2 of Division 12 of the Health and Safety Code.
(G)A fire department that provides fire protection to a commercial airport regulated by the Federal Aviation Administration (FAA) under Part 139 (commencing with Section 139.1) of Subchapter G of Chapter 1 of Title 14 of the Federal Code of Regulations whose firefighters are trained and certified by the State Fire Marshal as meeting the standards of Fire Control 5 and Section 139.319 of Title 14 of the Federal Code of Regulations.
(H)Fire and rescue services coordinators who work for the Office of Emergency Services. For purposes of this clause, fire and rescue services coordinators means coordinators with any of the following job classifications: coordinator, senior coordinator, or chief coordinator.
(b)A covered employee shall be entitled to COVID-19 supplemental paid sick leave as follows:
(1)An employer shall provide COVID-19 supplemental paid sick leave to each covered employee if that covered employee is unable to work or telework due to any of the following reasons:
(A)The covered employee is subject to a quarantine or isolation period related to COVID-19 as defined by an order or guidance of the State Department of Public Health, the federal Centers for Disease Control and Prevention, or a local public health officer who has jurisdiction over the workplace. If the covered employee is subject to more than one of the foregoing, the covered employee shall be permitted to use COVID-19 supplemental paid sick leave for the minimum quarantine or isolation period under the order or guidance that provides for the longest such minimum period.
(B)The covered employee has been advised by a health care provider to isolate or quarantine due to COVID-19.
(C)The covered employee is attending an appointment for themselves or a family member to receive a vaccine or a vaccine booster for protection against COVID-19, subject to the limitation in clause (ii) of subparagraph (D).
(D)(i)The covered employee is experiencing symptoms, or caring for a family member experiencing symptoms, related to a COVID-19 vaccine or vaccine booster that prevent the employee from being able to work or telework.
(ii)For each vaccination or vaccine booster, an employer may limit the total COVID-19 supplemental paid sick leave to 3 days or 24 hours unless the employee provides verification from a health care provider that the covered employee or their family member is continuing to experience symptoms related to a COVID-19 vaccine or vaccine booster. The 3-day or 24-hour limitation applied to each vaccine or vaccine booster includes the time used under subparagraph (C) to get the vaccine or vaccine booster.
(E)The covered employee is experiencing symptoms of COVID-19 and seeking a medical diagnosis.
(F)The covered employee is caring for a family member who is subject to an order or guidance described in subparagraph (A) or who has been advised to isolate or quarantine, as described in subparagraph (B).
(G)The covered employee is caring for a child, as defined in subdivision (c) of Section 245.5, whose school or place of care is closed or otherwise unavailable for reasons related to COVID-19 on the premises.
(2)A covered employee shall be entitled to the following number of hours of COVID-19 supplemental paid sick leave:
(A)A covered employee is entitled to 40 hours of COVID-19 supplemental paid sick leave, if the covered employee satisfies either of the following criteria:
(i)The employer considers the covered employee to work full time.
(ii)The covered employee worked or was scheduled to work, on average, at least 40 hours per week for the employer in the two weeks preceding the date the covered employee took COVID-19 supplemental paid sick leave.
(B)Notwithstanding subparagraph (A), a covered employee who is a firefighter who was scheduled to work more than 40 hours for the employer in the one workweek preceding the date the covered employee took COVID-19 supplemental paid sick leave is entitled to an amount of COVID-19 supplemental paid sick leave equal to the total number of hours that the covered employee was scheduled to work for the employer in that workweek.
(C)A covered employee who does not satisfy the criteria in subparagraph (A) or subparagraph (B) is entitled to an amount of COVID-19 supplemental paid sick leave as follows:
(i)If the covered employee has a normal weekly schedule, the total number of hours the covered employee is normally scheduled to work for the employer over one week.
(ii)If the covered employee works a variable number of hours, seven times the average number of hours the covered employee worked each day for the employer in the six months preceding the date the covered employee took COVID-19 supplemental paid sick leave. If the covered employee has worked for the employer over a period of fewer than six months but more than seven days, this calculation shall instead be made over the entire period the covered employee has worked for the employer.
(iii)If the covered employee works a variable number of hours and has worked for the employer over a period of seven days or fewer, the total number of hours the covered employee has worked for that employer.
(D)(i)A covered employee is entitled to additional COVID-19 supplemental paid sick leave in an amount not to exceed that which the covered employee was entitled to under subparagraph (A), (B), or (C), as applicable, if the covered employee, or a family member for whom the covered employee is providing care, tests positive for COVID-19.
(ii)If the employee tested positive as described in clause (i), an employer may require the employee to submit to a diagnostic test on or after the fifth day after the test described in clause (i) was taken and provide documentation of those results. If the diagnostic test is positive, the employer may also require the employee to submit to a second diagnostic test within no less than 24 hours. The employer shall make such tests available at no cost to the employee.
(iii)If the employee requests to use additional leave pursuant to this subparagraph because a family member for whom they are providing care tests positive for COVID-19, the employer may require that the employee provide documentation of that family members test results before paying the additional leave.
(iv)The employer has no obligation to provide additional COVID-19 supplemental paid sick leave under this subparagraph for an employee who refuses to provide documentation of the results of the test described in clause (i) upon the request of the employer or who refuses to submit to the tests described in clause (ii).
(v)The employee does not need to exhaust the leave to which they are entitled under subparagraph (A), (B), or (C), before using the additional leave provided for in this subparagraph.
(vi)This section shall not limit an employers duties to comply with the Cal-OSHA COVID-19 Emergency Temporary Standards, including, but not limited to, Sections 3205 to 3205.4, inclusive, of Title 8 of the California Code of Regulations or the Cal-OSHA Aerosol Transmissible Diseases Standard at Section 5199 of Title 8 of the California Code of Regulations.
(E)The total maximum amount of COVID-19 supplemental paid sick leave a covered employee is entitled to pursuant to this section shall not exceed 80 hours for the period between January 1, 2022, and December 31, 2022. This subparagraph does not apply to employees subject to subparagraph (B) of paragraph (2) of this subdivision.
(F)The total number of hours of COVID-19 supplemental paid sick leave to which a covered employee is entitled pursuant to subparagraph (A), (B), or (C), and the total number of hours of additional COVID-19 supplemental paid sick leave to which a covered employee is entitled pursuant to subparagraph (D), shall be in addition to any paid sick leave that may be available to the covered employee under Section 246.
(G)A covered employee may determine how many hours of COVID-19 supplemental paid sick leave to use, up to the total number of hours to which the covered employee is entitled pursuant to subparagraph (A), (B), (C), or (D). The employer shall make COVID-19 supplemental paid sick leave available for immediate use by the covered employee, upon the oral or written request of the covered employee to the employer.
(H)An employer is not required to provide a covered employee more than the total number of hours of COVID-19 supplemental paid sick leave to which the covered employee is entitled pursuant to subparagraph (A), (B), or (C), or more than the total number of hours of additional COVID-19 supplemental paid sick leave to which the covered employee is entitled pursuant to subparagraph (D).
(3)(A)Each hour of COVID-19 supplemental paid sick leave shall be compensated at a rate equal to the following:
(i)For nonexempt covered employees, by one of the following:
(I)Calculated in the same manner as the regular rate of pay for the workweek in which the employee uses paid sick time, whether or not the employee actually works overtime in that workweek.
(II)Calculated by dividing the employees total wages, not including overtime premium pay, by the employees total nonovertime hours worked in the full pay periods occurring within the prior 90 days of employment; provided that, for nonexempt employees paid by piece rate, commission or other method that uses all hours to determine the regular rate of pay, total wages, not including overtime premium pay, shall be divided by all hours, to determine the correct amount of COVID-19 supplemental paid sick leave under this subdivision.
(ii)COVID-19 supplemental paid sick leave for exempt employees shall be calculated in the same manner as the employer calculates wages for other forms of paid leave time.
(B)Notwithstanding subparagraph (A), a covered employee who is entitled to an amount of COVID-19 supplemental paid sick leave under subparagraph (B) of paragraph (2), shall be compensated for each hour of COVID-19 supplemental paid sick leave at the regular rate of pay to which the covered employee would be entitled as if the covered employee had been scheduled to work those hours, pursuant to existing law or an applicable collective bargaining agreement.
(C)Notwithstanding subparagraph (A) or (B), an employer shall not be required to pay more than five hundred eleven dollars ($511) per day and five thousand one hundred ten dollars ($5,110) in the aggregate to a covered employee for COVID-19 supplemental paid sick leave taken by the covered employee unless federal legislation is enacted that increases these amounts beyond the amounts that were included in the Emergency Paid Sick Leave Act established by the federal Families First Coronavirus Response Act (Public Law 116-127), in which case the new federal dollar amounts shall apply to this section as of the date the new amounts are applicable under the federal law. Nothing in this subparagraph shall prevent a covered employee who has reached the maximum amounts, as set forth herein, from choosing to utilize other paid leave that is available to the covered employee in order to fully compensate the covered employee for leave taken.
(4)An employer shall not require a covered employee to use any other paid or unpaid leave, paid time off, or vacation time provided by the employer to the covered employee before the covered employee uses COVID-19 supplemental paid sick leave or in lieu of COVID-19 supplemental paid sick leave.
(5)An employer shall not require a covered employee to first exhaust their COVID-19 supplemental paid sick leave under this section before satisfying any requirement to provide paid leave for reasons related to COVID-19 under any Cal-OSHA COVID-19 Emergency Temporary Standards, including, but not limited to, Sections 3205 to 3205.4, inclusive, of Title 8 of the California Code of Regulations or the Cal-OSHA Aerosol Transmissible Diseases Standard at Section 5199 of Title 8 of the California Code of Regulations.
(c)Notwithstanding subdivision (b), if an employer pays a covered employee another supplemental benefit for leave taken on or after January 1, 2022, that is payable for the reasons listed in paragraph (1) of subdivision (b) and that compensates the covered employee in an amount equal to or greater than the amount of compensation for COVID-19 supplemental paid sick leave to which the covered employee is entitled as set forth under paragraph (3) of subdivision (b), then the employer may count the hours of the other paid benefit or leave towards the total number of hours of COVID-19 supplemental paid sick leave that the employer is required to provide to the covered employee under paragraph (2) of subdivision (b). For purposes of the foregoing, the other supplemental benefit for leave taken that may be counted does not include paid sick leave to which the covered employee is entitled under Section 246, subdivision (e) of Section 248, subdivision (f) of Section 248.1, or subdivision (f) of Section 248.2 but may include paid leave provided by the employer pursuant to any federal or local law in effect or that became effective on or after January 1, 2022, if the paid leave is provided to the covered employee under that law for any of the same reasons set forth in paragraph (1) of subdivision (b).
(d)In addition to other remedies as may be provided by the laws of this state or its subdivisions, including, but not limited to, the remedies available to redress any unlawful business practice under Chapter 5 (commencing with Section 17200) of Part 2 of Division 7 of the Business and Professions Code, the Labor Commissioner shall enforce this section. For purposes of enforcement and to implement COVID-19 supplemental paid sick leave, this section shall apply as follows:
(1)The Labor Commissioner shall enforce this section as if COVID-19 supplemental paid sick leave constitutes paid sick days, paid sick leave, or sick leave under subdivisions (i) and (n) of Section 246, subdivisions (b) and (c) of Section 246.5, Section 247, Section 247.5, and Section 248.5.
(2)For purposes of the enforcement of subdivision (i) of Section 246 as it relates to this section, COVID-19 supplemental paid sick leave shall be set forth separately from paid sick days. The employer shall provide an employee with written notice that sets forth the amount of COVID-19 supplemental paid sick leave that the employee has used through the pay period in which it was due to be paid on either the employees itemized wage statement described in Section 226 or in a separate writing provided on the designated pay date with the employees payment of wages. The employer shall list zero hours used if a worker has not used any COVID-19 supplemental paid sick leave. This requirement is not enforceable until the next full pay period following the date that this section takes effect.
(3)Section 249 applies to COVID-19 supplemental paid sick leave.
(4)By seven days after the date of enactment of this section, the Labor Commissioner shall make publicly available a model notice for purposes of Section 247. Only for purposes of COVID-19 supplemental paid sick leave, if an employers covered employees do not frequent a workplace, the employer may satisfy the notice requirement of subdivision (a) of Section 247 by disseminating notice through electronic means, such as by electronic mail.
(e)(1)The requirement to provide COVID-19 supplemental paid sick leave as set forth in this section shall take effect 10 days after the date of enactment of this section, at which time the requirements shall apply retroactively to January 1, 2022.
(2)The requirement to provide COVID-19 supplemental paid sick leave as set forth in this section applies retroactively to January 1, 2022, in order to protect the economic well-being of covered employees who took leave for the reasons listed in paragraph (1) or (2) of subdivision (b) beginning on or after January 1, 2022, as all the requirements in Sections 248, 248.1, 248.2, and 248.3, and the Emergency Paid Sick Leave Act established by the federal Families First Coronavirus Response Act (Public Law 116-127) expired before the effective date of this section. An employer may require a covered employee to provide documentation of a positive COVID-19 diagnostic test during the relevant period if an employee requests retroactive payment of the COVID-19 supplemental paid sick leave described in clause (i) of subparagraph (D) of paragraph (2) of subdivision (b).
(A)(i)For any such leave taken, if the employer did not compensate the covered employee in an amount equal to or greater than the amount of compensation for COVID-19 supplemental paid sick leave to which the covered employee is entitled as set forth under paragraph (3) of subdivision (b), then upon the oral or written request of the employee, the employer shall provide the covered employee with a retroactive payment that provides for such compensation.
(ii)For any such leave taken, if the employer did compensate the covered employee in an amount equal to or greater than the amount of compensation for COVID-19 supplemental paid sick leave to which the covered employee is entitled as set forth under paragraph (3) of subdivision (b), then upon the oral or written request of the employee, such employee should be credited for any leave hours used for COVID-specific leave purposes, and the employer should be credited for providing those hours as COVID-19 supplemental paid sick leave.
(B)For any such retroactive payment, the number of hours of leave corresponding to the amount of the retroactive payment shall count towards the total number of hours of COVID-19 supplemental paid sick leave that the employer is required to provide to the covered employee under paragraph (2) of subdivision (b).
(C)This retroactive payment shall be paid on or before the payday for the next full pay period after the oral or written request of the covered employee. The retroactive payment shall be reflected on the written notice required by paragraph (2) of subdivision (d) for the corresponding pay period.
(D)The requirement to provide a retroactive payment under this subdivision is in addition to the requirement in subdivision (f) of Section 248.2 that a covered employee taking COVID-19 supplemental paid sick leave at the time of the expiration of those sections shall be permitted to take the full amount of such supplemental paid sick leave to which that covered employee otherwise would have been entitled under those sections.
(f)The requirement to provide COVID-19 supplemental paid sick leave as set forth in this section shall remain in effect through December 31, 2022, except that a covered employee taking COVID-19 supplemental paid sick leave at the time of the expiration of this section shall be permitted to take the full amount of COVID-19 supplemental paid sick leave to which the covered employee otherwise would have been entitled under this section.
(g)The provisions of this section are severable. If any provision of this section or its application is held invalid, that invalidity shall not affect other provisions or applications that can be given effect without the invalid provision or application.
(h)The provisions of this section shall not apply to providers of in-home supportive services under Section 14132.95, 14132.952, or 14132.956 of, or Article 7 (commencing with Section 12300) of Chapter 3 of Part 3 of Division 9 of, the Welfare and Institutions Code, or waiver personal care services pursuant to Section 14132.97 of the Welfare and Institutions Code.
SEC. 3.Section 248.7 of the Labor Code is amended to read:248.7.(a)As used in this section:
(1)COVID-19 supplemental paid sick leave means supplemental paid sick leave provided pursuant to this section.
(2)Family member has the same meaning as in subdivision (c) of Section 245.5.
(3)Provider or providers means a provider of in-home supportive services under Section 14132.95, 14132.952, or 14132.956 of, or Article 7 (commencing with Section 12300) of Chapter 3 of Part 3 of Division 9 of, the Welfare and Institutions Code, or waiver personal care services pursuant to Section 14132.97 of the Welfare and Institutions Code.
(4)Work or worked means providing authorized in-home supportive services under Section 14132.95, 14132.952, or 14132.956 of, or Article 7 (commencing with Section 12300) of Chapter 3 of Part 3 of Division 9 of, the Welfare and Institutions Code, or waiver personal care services pursuant to Section 14132.97 of the Welfare and Institutions Code, to an eligible recipient.
(b)A provider shall be entitled to COVID-19 supplemental paid sick leave as follows:
(1)COVID-19 supplemental paid sick leave shall be available to a provider if that provider is unable to work due to any of the following reasons:
(A)The provider is subject to a quarantine or isolation period related to COVID-19 as defined by an order or guidance of the State Department of Public Health, the federal Centers for Disease Control and Prevention, or a local public health officer who has jurisdiction over the workplace. If the provider is subject to more than one of the foregoing, the provider shall be permitted to use COVID-19 supplemental paid sick leave for the minimum quarantine or isolation period under the order or guidance that provides for the longest minimum period.
(B)The provider has been advised by a health care provider to isolate or quarantine due to COVID-19.
(C)The provider is attending an appointment for themselves or a family member to receive a vaccine or vaccine booster for protection against COVID-19, subject to the limitation in clause (ii) of subparagraph (D).
(D)(i)The provider is experiencing symptoms, or caring for a family member experiencing symptoms, related to a COVID-19 vaccine or vaccine booster that prevents the provider from being able to work.
(ii)For each vaccination or vaccine booster, the provider is limited in total COVID-19 supplemental paid sick leave to 3 days or 24 hours unless the provider provides verification from a health care provider that the provider or their family member is continuing to experience symptoms related to a COVID-19 vaccine or vaccine booster. The three days or 24 hour limitation applied to each vaccine or vaccine booster includes the time used under subparagraph (C) to get the vaccine or vaccine booster.
(E)The provider is experiencing symptoms of COVID-19 and seeking a medical diagnosis.
(F)The provider is caring for a family member who is subject to an order or guidance described in subparagraph (A) or who has been advised to isolate or quarantine, as described in subparagraph (B).
(G)The provider is caring for a child, as defined in subdivision (c) of Section 245.5, whose school or place of care is closed or otherwise unavailable for reasons related to COVID-19 on the premises.
(2)A provider shall be entitled to the following number of hours of COVID-19 supplemental paid sick leave:
(A)A provider is entitled to 40 hours of COVID-19 supplemental paid sick leave if the provider worked or was scheduled to work, on average, at least 40 hours per week in the two weeks preceding the date the provider took COVID-19 supplemental paid sick leave.
(B)A provider who does not satisfy the criteria in subparagraph (A) is entitled to an amount of COVID-19 supplemental paid sick leave as follows, up to a maximum of 40 hours of COVID-19 supplemental paid sick leave:
(i)If the provider has a regular weekly schedule, the total number of hours the provider is normally scheduled to work over one week.
(ii)If the provider works a variable number of hours, seven times the average number of hours the provider worked each day for the employer in the six months preceding the date the provider took COVID-19 supplemental paid sick leave. If the provider has worked over a period of fewer than six months but more than seven days, this calculation shall instead be made over the entire period the provider has worked.
(iii)If the provider works a variable number of hours and has worked over a period of seven days or fewer, the total number of hours the provider has worked.
(C)The total number of hours of COVID-19 supplemental paid sick leave to which a provider is entitled pursuant to subparagraph (A) or (B) shall be determined on the first day that the provider uses COVID-19 supplemental paid sick leave under this section.
(D)A provider is entitled to additional COVID-19 supplemental paid sick leave in an amount not to exceed that which the provider was entitled to under subparagraph (A) or (B), if the provider, or a family member for whom the provider is providing care, tests positive for COVID-19 via a diagnostic test.
(E)A provider may determine how many hours of COVID-19 supplemental paid sick leave to use, up to the total number of hours to which the provider is entitled pursuant to subparagraph (A), (B), or (D). The COVID-19 supplemental paid sick leave is available for immediate use by the provider, and the provider shall inform the recipient of the need to take sick leave and submit a sick leave claim to the county consistent with established procedures in that county. The COVID-19 supplemental paid sick leave shall be in addition to any paid sick leave that may be available to the provider under Section 246.
(F)The total maximum amount of COVID-19 supplemental paid sick leave a provider is entitled to pursuant to this section shall not exceed 80 hours for the period between January 1, 2022, and December 31, 2022.
(3)Each hour of COVID-19 supplemental paid sick leave shall be compensated at the regular rate of pay to which the provider would be entitled if the provider had been scheduled to work those hours pursuant to existing law or an applicable collective bargaining agreement.
(4)A provider shall not be required to use any other paid or unpaid leave before the provider uses COVID-19 supplemental paid sick leave or in lieu of COVID-19 supplemental paid sick leave.
(c)Notwithstanding subdivision (b), if a provider takes paid leave on or after January 1, 2022, that is payable for the reasons listed in paragraph (1) of subdivision (b) that compensates the provider in an amount equal to or greater than the amount of compensation for COVID-19 supplemental paid sick leave to which the provider is entitled as set forth under paragraph (3) of subdivision (b), the hours of the other paid benefit or leave may be counted towards the total number of hours of COVID-19 supplemental paid sick leave to which the provider is entitled under paragraph (2) of subdivision (b). For purposes of the foregoing, the other supplemental benefit for leave taken that may be counted does not include paid sick leave to which the provider may be entitled to under Section 246, but may include paid leave provided by any federal or local law that becomes effective on or after January 1, 2022, if the paid leave is provided to the provider under that law for any of the same reasons set forth in paragraph (1) of subdivision (b).
(d)(1)The entitlement to COVID-19 supplemental paid sick leave as set forth in this section shall take effect 10 days after the date of enactment of this section, at which time the entitlements shall apply retroactively to January 1, 2022.
(2)The entitlement to COVID-19 supplemental paid sick leave as set forth in this section applies retroactively to January 1, 2022.
(A)For any such leave taken, if the provider was not compensated in an amount equal to or greater than the amount of compensation for COVID-19 supplemental paid sick leave to which the provider is entitled as set forth under paragraph (3) of subdivision (b), then the provider shall be entitled to a retroactive payment that provides for such compensation.
(B)For any such retroactive payment, the number of hours of leave corresponding to the amount of the retroactive payment shall count towards the total number of hours of COVID-19 supplemental paid sick leave that the provider is entitled to under paragraph (2) of subdivision (b).
(e)The entitlement to COVID-19 supplemental paid sick leave as set forth in this section shall remain in effect through December 31, 2022, except that a provider taking COVID-19 supplemental paid sick leave at the time of the expiration of this section shall be permitted to take the full amount of COVID-19 supplemental paid sick leave to which the provider otherwise would have been entitled under this section.
(f)The provisions of this section are severable. If any provision of this section or its application is held invalid, that invalidity shall not affect other provisions or applications that can be given effect without the invalid provision or application.
(g)Notwithstanding 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), the State Department of Social Services and the State Department of Health Care Services may implement, interpret, or make specific this section by means of all-county letters or similar instructions, without taking any regulatory action.
SEC. 4.Section 17158 of the Revenue and Taxation Code is amended to read:17158.(a)Gross income does not include any of the following grant allocations:
(1)For taxable years beginning on or after January 1, 2020, and before January 1, 2030, grant allocations received by a taxpayer pursuant to the COVID-19 Relief Grant that is administered by the Office of Small Business Advocate, is funded by Executive Order No. E 20/21-182, and is described in a letter from the Department of Finance to the Joint Legislative Budget Committee, dated December 17, 2020, entitled, Disaster Response-Emergency Operations Account RequestIncreased Funding for the California Rebuilding Fund and Funding to Support a New COVID-19 Relief Grant for Small Businesses.
(2)For taxable years beginning on or after January 1, 2020, and before January 1, 2030, grant allocations received by a taxpayer pursuant to the California Small Business COVID-19 Relief Grant Program established by Section 12100.83 of the Government Code.
(3)For taxable years beginning on or after September 1, 2020, and before January 1, 2030, grant allocations received by a taxpayer pursuant to the California Venues Grant Program established by Section 12100.83.5 of the Government Code.
(4)For taxable years beginning on or after January 1, 2021, and before January 1, 2030, grant allocations received by a taxpayer pursuant to the California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave Relief Grant Program established by Section 12100.975 of the Government Code.
(b)Section 41 shall not apply to the exclusion allowed by this section.
(c)Notwithstanding any other law, the Franchise Tax Board may include in audits the grants referenced in this section.
(d)The Franchise Tax Board may adopt regulations that are necessary and appropriate to implement this section.
(e)The Administrative Procedure Act (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 regulation, standard, criterion, procedure, determination, rule, notice, guideline, or any other guidance established or issued by the Franchise Tax Board pursuant to this section.
(f)This section shall remain in effect only until December 1, 2030, and as of that date is repealed.
SEC. 5.Article 8.1 (commencing with Section 19295.1) is added to Chapter 5 of Part 10.2 of Division 2 of the Revenue and Taxation Code, to read:8.1.Collection of Recaptured California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave Relief Grants19295.1.(a)For purposes of this section, all the following definitions shall apply:
(1)California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave Relief Grant Program or program means the grant program established under Article 9.1 (commencing with Section 12100.96) of Chapter 1.6 of Part 2 of Division 3 of Title 2 of the Government Code.
(2)GO-Biz or office means the Governors Office of Business and Economic Development.
(3)Recaptured grant amount means the amount identified in any recommendation for recapture of a grant approved, in whole or in part, by GO-Biz.
(b)GO-Biz shall provide to the Franchise Tax Board a list of grantees and their respective recaptured grant amounts as approved, in whole or in part, by GO-Biz pursuant to Section 12100.97 of the Government Code for collection.
(c)Any recaptured grant amount shall be treated as final and due and payable to the State of California, and shall be collected from the grantee by the Franchise Tax Board in any manner authorized under the law for collection of a delinquent personal income tax liability, including, but not limited to, issuance of an order and levy under Article 4 (commencing with Section 706.070) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure in the manner provided for earnings withholding orders for taxes, and any overpayment of any liability imposed under this part, Part 10 (commencing with Section 17001), or Part 11 (commencing with Section 23001) shall be credited against any balance due pursuant to this section.
(d)The Controller may, in the Controllers discretion, offset any amount due a grantee by a state agency against any recaptured grant amount pursuant to Article 2 (commencing with Section 12410) of Chapter 5 of Part 2 of Division 3 of Title 2 of the Government Code.
(e)This part, Part 10 (commencing with Section 17001), Part 10.7 (commencing with Section 21001), and Part 11 (commencing with Section 23001) shall apply to amounts provided to the Franchise Tax Board under this section in the same manner and with the same force and effect and to the full extent as if the language of those laws had been incorporated in full into this article, except to the extent that any provision is either inconsistent with this article or is not relevant to this article.
(f)For amounts that GO-Biz provided to the Franchise Tax Board for collection under subdivision (b), interest shall accrue at the greater of the rate applicable to the amount due being collected or the rate provided under Section 19521. When notice of the amount due includes interest and is mailed to the grantee and the amount is paid within 15 days after the date of notice, interest shall not be imposed for the period after the date of notice.
(g)Any information, information sources, or enforcement remedies and capabilities available to GO-Biz or the state with respect to the recaptured grant amount described in subdivision (b) shall be available to the Franchise Tax Board to be used in conjunction with, or independent of, the information, information sources, or remedies and capabilities available to the Franchise Tax Board.
(h)The activities required to implement and administer this article shall not interfere with the primary mission of the Franchise Tax Board to administer Part 10 (commencing with Section 17001), this part, and Part 11 (commencing with Section 23001).
(i)A collection under this article is not a payment of income taxes imposed under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001).
19295.2.This article shall remain in effect only until December 1, 2030, and as of that date is repealed.
SEC. 6.Section 24312 of the Revenue and Taxation Code is amended to read:24312.(a)Gross income does not include any of the following grant allocations:
(1)For taxable years beginning on or after January 1, 2020, and before January 1, 2030, grant allocations received by a taxpayer pursuant to the COVID-19 Relief Grant that is administered by the Office of Small Business Advocate, is funded by Executive Order No. E 20/21-182, and is described in a letter from the Department of Finance to the Joint Legislative Budget Committee, dated December 17, 2020, entitled, Disaster Response-Emergency Operations Account RequestIncreased Funding for the California Rebuilding Fund and Funding to Support a New COVID-19 Relief Grant for Small Businesses.
(2)For taxable years beginning on or after January 1, 2020, and before January 1, 2030, grant allocations received by a taxpayer pursuant to the California Small Business COVID-19 Relief Grant Program established by Section 12100.83 of the Government Code.
(3)For taxable years beginning on or after September 1, 2020, and before January 1, 2030, grant allocations received by a taxpayer pursuant to the California Venues Grant Program established by Section 12100.83.5 of the Government Code.
(4)For taxable years beginning on or after January 1, 2021, and before January 1, 2030, grant allocations received by a taxpayer pursuant to the California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave Relief Grant Program established by Section 12100.975 of the Government Code.
(b)Section 41 shall not apply to the exclusion allowed by this section.
(c)Notwithstanding any other law, the Franchise Tax Board may include in audits the grants referenced in this section.
(d)The Franchise Tax Board may adopt regulations that are necessary and appropriate to implement this section.
(e)The Administrative Procedure Act (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 regulation, standard, criterion, procedure, determination, rule, notice, guideline, or any other guidance established or issued by the Franchise Tax Board pursuant to this section.
(f)This section shall remain in effect only until December 1, 2030, and as of that date is repealed.
SEC. 7.The provisions of this act are severable. If any provision of this act or its application is held invalid, that invalidity shall not affect other provisions or applications that can be given effect without the invalid provision or application.
SEC. 8.The Legislature hereby finds and declares that the California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave Relief Grant Program authorized under Article 9.1 (commencing with Section 12100.96) of Chapter 1.6 of Part 2 of Division 3 of Title 2 of the Government Code, as added by this act, serves the public purpose of preventing revenue decreases, closures, and higher unemployment across the state in the small business and nonprofit sectors due to the COVID-19 pandemic, and does not constitute a gift of public funds within the meaning of Section 6 of Article XVI of the California Constitution.
SEC. 9.The sum of ten thousand dollars ($10,000) is hereby appropriated from the General Fund to the Labor Commissioner to implement the provisions related to the COVID-19 supplemental paid sick leave added to Sections 248.6 and 248.7 of the Labor Code by this act.
SEC. 10.This act is a bill providing for appropriations related to the Budget Bill within the meaning of subdivision (e) of Section 12 of Article IV of the California Constitution, has been identified as related to the budget in the Budget Bill, and shall take effect immediately.
This article shall be known, and may be cited, as the California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave Relief Grant Program.
12100.965.Unless the context requires otherwise, the following definitions in this section shall govern the construction of this article:
(a)Advocate means the Small Business Advocate, the Director of CalOSBA.
(b)Applicant means any California taxpayer, including, but not limited to, a corporation, nonprofit organization, cooperative, or partnership, who submits an application for the program.
(c)California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave Relief Grant Program or program means the grant program established in Section 12100.975.
(d)CalOSBA means the Office of Small Business Advocate, located within GO-Biz.
(e)Director means the Director of the Governors Office of Business and Economic Development.
(f)Fiscal agent means a California-based Community Development Financial Institution (CDFI) capable of online and mobile application development, customer support, document validation, impact analysis, grant agreements, and awards disbursement, as well as marketing, engagement, and strategic partnerships with a network of CDFIs and nonprofits for implementation.
(g)GO-Biz means the Governors Office of Business and Economic Development established in Section 12096.2.
(h)(1)Qualified small business or nonprofit means a business or nonprofit that meets all of the following criteria, as confirmed by CalOSBA or fiscal agent through review of revenue declines, other relief funds received, credit history, tax returns, and bank account validation:
(A)Is one of the following:
(i)A C corporation, S corporation, cooperative, limited liability company, partnership, or limited partnership.
(ii)A registered 501(c)(3), 501(c)(6), or 501(c)(19).
(B)Began operating before June 1, 2021.
(C)Is currently active and operating.
(D)(i)Has 26 to 49 employees and provides payroll data and an affidavit, signed under penalty of perjury, attesting to that fact.
(ii)For purposes of calculating the number of employees to determine if the employer meets the 26 to 49 employees requirement for access to the grant program, an employer covered by Industrial Welfare Commission Order No. 16-2001, shall calculate their number of employees as the number of full-time employees that have worked for the employer, without any break in employment, for the past 24 months.
(E)Has provided COVID-19 Supplemental Paid Sick Leave pursuant to the requirements of Sections 248.6 and 248.7 of the Labor Code.
(F)Provides organizing documents, including a 2020 or 2021 tax return or Form 990, and a copy of official filing with the Secretary of State or with the local municipality, as applicable, including, but not limited to, Articles of Incorporation, Certificate of Organization, Fictitious Name of Registration, or Government-Issued Business License.
(2)Notwithstanding paragraph (1), qualified small business or nonprofit shall not include any of the following:
(A)Businesses or nonprofits without a physical presence in the state.
(B)Nonprofit businesses not registered as a 501(c)(3), 501(c)(6), or 501(c)(19).
(C)Government entities, other than Native American tribes, or elected official offices.
(D)Businesses primarily engaged in political or lobbying activities, regardless of whether the entity is registered as a 501(c)(3), 501(c)(6), or 501(c)(19).
(E)Passive businesses, investment companies, and investors who file a Schedule E on their tax returns.
(F)Financial institutions or businesses primarily engaged in the business of lending, such as banks, finance companies, and factoring companies.
(G)Businesses engaged in any activity that is unlawful under federal, state, or local law.
(H)Businesses that restrict patronage for any reason other than capacity.
(I)Speculative businesses.
(J)Businesses with any owner of greater than 10 percent of the equity interest in it who meets one or more of the following criteria:
(i)The owner has, within the prior three years, been convicted of or had a civil judgment rendered against the owner, or has had commenced any form of parole or probation, including probation before judgment, for commission of fraud or a criminal offense in connection with obtaining, attempting to obtain, or performing a federal, state, or local public transaction or contract under a public transaction, violation of federal or state antitrust or procurement statutes or commission of embezzlement, theft, forgery, bribery, falsification or destruction of records, making false statements, or receiving stolen property.
(ii)The owner is presently indicted for or otherwise criminally or civilly charged by a federal, state, or local government entity, with commission of any of the offenses listed in clause (i).
(K)Affiliated companies, as defined in Section 121.103 of Title 13 of the Code of Federal Regulations.
12100.97.A grant may be recaptured, in whole or in part, in accordance with Article 8.1 (commencing with Section 19295.1) of Chapter 5 of Part 10.2 of Division 2 of the Revenue and Taxation Code, if GO-Biz determines that the grantee has failed to meet the criteria for a qualified small business or nonprofit pursuant to subdivision (h) of Section 12100.965.
12100.975.(a)The California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave Relief Grant Program is hereby created within GO-Biz to be implemented by CalOSBA.
(b)The program shall be under the direct authority of the advocate.
(c)The purpose of the program is to assist qualified small businesses and nonprofits, incurring costs for COVID-19 supplemental paid sick leave pursuant to Sections 248.6 and 248.7 of the Labor Code.
(d)CalOSBA or its fiscal agent shall consult with local, regional, state, and federal public and private entities, as applicable, that share a similar mission to support the needs of small businesses and nonprofits in California.
(e)CalOSBA may contract with a fiscal agent, or amend an existing contract with a fiscal agent to meet the requirements of this article, to carry out the programs, at a rate of no more than 5 percent of administrative and programs funds appropriated by the Legislature for the purposes of this article.
(f)CalOSBA shall allocate grants to qualified small businesses and nonprofits that meet the requirements of this article.
(g)Grant moneys awarded under this section shall only be for reimbursement of COVID-19 Supplemental Paid Sick Leave provided between January 1, 2022, and December 31, 2022. Applicants shall provide proof of employee payroll records that verify all COVID-19 Supplemental Paid Sick Leave provided by the applicant pursuant to the requirements of Sections 248.6 and 248.7 of the Labor Code that match the amount of the grant request.
(h)Grants to qualified small businesses or nonprofits shall be no more than the actual costs incurred for supplemental paid sick leave provided between January 1, 2022, and December 31, 2022, with a maximum grant amount per applicant of fifty thousand dollars ($50,000).
(i)The total amount an applicant can request under the program is an amount not to exceed the sum of fifty thousand dollars ($50,000).
(j)If General Fund savings are achieved due to increases in federal funds including, but not limited to, federal funds becoming available to support the California Small Agricultural Business Drought Relief Grant Program, the Department of Finance shall increase the appropriation to the California Emergency Relief Fund for purposes of this article by up to seventy million dollars ($70,000,000). The Department of Finance may transfer this sum from the General Fund to the California Emergency Relief Fund for this purpose.
(k)Any unused money remaining in the California Emergency Relief Fund, transferred for the purpose of this article, shall be transferred to the General Fund by June 1, 2024.
(l)(1)CalOSBA shall conduct marketing and outreach for equitable awareness and the distribution of grants that includes all of the following:
(A)Engaging multiple partners, including, but not limited to, business and nonprofit associations, chambers of commerce, economic development corporations, and other nonprofit mission-based organizations, and organizations with nonprofit expertise.
(B)Providing access to technical assistance services covering all counties in the state and in multiple languages to reach non-English-speaking individuals in all counties in the state.
(C)Building awareness throughout the state, including in underserved and underbanked communities, by collaborating with multiple community groups to distribute program information, applicant access through multiple branded partner portals, and advertising and social media outreach through owned, paid, and earned media channels.
(2)The fiscal agent shall provide information on how to connect to additional support resources to each applicant whether or not the applicant is selected as a grant recipient.
(m)(1)Applicants may self-identify race, gender, and ethnicity. Within seven business days of the close of each application period, CalOSBA shall post the aggregate data, as available. Within 15 business days of the close of each application period, CalOSBA shall post data by legislative district, as available. Within 45 business days, CalOSBA shall post the actual awarded information, as available. All information shall be posted on the GO-Biz internet website and GO-Biz shall provide an electronic copy of the information to the relevant fiscal and policy committees of the Legislature.
(2)CalOSBA shall report to the Legislature the number of grants and dollar amounts awarded for each of the following categories:
(A)Race and ethnicity.
(B)Women owned.
(C)Veteran owned.
(D)Located in a rural area.
(E)County.
(F)State Senate district.
(G)State Assembly district.
(H)Nonprofits, including by geography.
(n)The fiscal agent shall issue Forms 1099 and otherwise adhere to tax reporting guidelines regardless of whether the grants are excluded from gross income for purposes of the Personal Income Tax Law (Part 10 (commencing with Section 17001)) or the Corporation Tax Law (Part 11 (commencing with Section 23001) of Division 2 of the Revenue and Taxation Code).
12100.98.GO-Biz and the Franchise Tax Board may adopt regulations to implement this article. The Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1) shall not apply to any regulation, standard, criterion, procedure, determination, rule, notice, guideline, or any other guidance established or issued by the Franchise Tax Board or GO-Biz pursuant to this article.
12100.985.This article shall remain in effect only until January 1, 2024, and as of that date is repealed.
SEC. 2.Section 248.6 of the Labor Code is amended to read:248.6.(a)As used in this section:
(1)Covered employee means an employee who is unable to work or telework for an employer because of a reason listed under paragraph (1) of subdivision (b).
(2)COVID-19 supplemental paid sick leave means supplemental paid sick leave provided pursuant to this section.
(3)Employer means an employer, as defined in subdivision (b) of Section 245.5, that employs more than 25 employees.
(4)Family member has the same meaning as in subdivision (c) of Section 245.5.
(5)Firefighter means an active firefighting member of any of the following:
(A)A fire department of a city, county, city and county, district, or other public or municipal corporation or political subdivision.
(B)A fire department of the University of California and the California State University.
(C)The Department of Forestry and Fire Protection.
(D)A county forestry or firefighting department or unit.
(E)A fire department that serves a United States Department of Defense installation and whose firefighters are certified by the United States Department of Defense as meeting its standards for firefighters.
(F)A fire department that serves a National Aeronautics and Space Administration installation and that adheres to training standards established in accordance with Article 4 (commencing with Section 13155) of Chapter 1 of Part 2 of Division 12 of the Health and Safety Code.
(G)A fire department that provides fire protection to a commercial airport regulated by the Federal Aviation Administration (FAA) under Part 139 (commencing with Section 139.1) of Subchapter G of Chapter 1 of Title 14 of the Federal Code of Regulations whose firefighters are trained and certified by the State Fire Marshal as meeting the standards of Fire Control 5 and Section 139.319 of Title 14 of the Federal Code of Regulations.
(H)Fire and rescue services coordinators who work for the Office of Emergency Services. For purposes of this clause, fire and rescue services coordinators means coordinators with any of the following job classifications: coordinator, senior coordinator, or chief coordinator.
(b)A covered employee shall be entitled to COVID-19 supplemental paid sick leave as follows:
(1)An employer shall provide COVID-19 supplemental paid sick leave to each covered employee if that covered employee is unable to work or telework due to any of the following reasons:
(A)The covered employee is subject to a quarantine or isolation period related to COVID-19 as defined by an order or guidance of the State Department of Public Health, the federal Centers for Disease Control and Prevention, or a local public health officer who has jurisdiction over the workplace. If the covered employee is subject to more than one of the foregoing, the covered employee shall be permitted to use COVID-19 supplemental paid sick leave for the minimum quarantine or isolation period under the order or guidance that provides for the longest such minimum period.
(B)The covered employee has been advised by a health care provider to isolate or quarantine due to COVID-19.
(C)The covered employee is attending an appointment for themselves or a family member to receive a vaccine or a vaccine booster for protection against COVID-19, subject to the limitation in clause (ii) of subparagraph (D).
(D)(i)The covered employee is experiencing symptoms, or caring for a family member experiencing symptoms, related to a COVID-19 vaccine or vaccine booster that prevent the employee from being able to work or telework.
(ii)For each vaccination or vaccine booster, an employer may limit the total COVID-19 supplemental paid sick leave to 3 days or 24 hours unless the employee provides verification from a health care provider that the covered employee or their family member is continuing to experience symptoms related to a COVID-19 vaccine or vaccine booster. The 3-day or 24-hour limitation applied to each vaccine or vaccine booster includes the time used under subparagraph (C) to get the vaccine or vaccine booster.
(E)The covered employee is experiencing symptoms of COVID-19 and seeking a medical diagnosis.
(F)The covered employee is caring for a family member who is subject to an order or guidance described in subparagraph (A) or who has been advised to isolate or quarantine, as described in subparagraph (B).
(G)The covered employee is caring for a child, as defined in subdivision (c) of Section 245.5, whose school or place of care is closed or otherwise unavailable for reasons related to COVID-19 on the premises.
(2)A covered employee shall be entitled to the following number of hours of COVID-19 supplemental paid sick leave:
(A)A covered employee is entitled to 40 hours of COVID-19 supplemental paid sick leave, if the covered employee satisfies either of the following criteria:
(i)The employer considers the covered employee to work full time.
(ii)The covered employee worked or was scheduled to work, on average, at least 40 hours per week for the employer in the two weeks preceding the date the covered employee took COVID-19 supplemental paid sick leave.
(B)Notwithstanding subparagraph (A), a covered employee who is a firefighter who was scheduled to work more than 40 hours for the employer in the one workweek preceding the date the covered employee took COVID-19 supplemental paid sick leave is entitled to an amount of COVID-19 supplemental paid sick leave equal to the total number of hours that the covered employee was scheduled to work for the employer in that workweek.
(C)A covered employee who does not satisfy the criteria in subparagraph (A) or subparagraph (B) is entitled to an amount of COVID-19 supplemental paid sick leave as follows:
(i)If the covered employee has a normal weekly schedule, the total number of hours the covered employee is normally scheduled to work for the employer over one week.
(ii)If the covered employee works a variable number of hours, seven times the average number of hours the covered employee worked each day for the employer in the six months preceding the date the covered employee took COVID-19 supplemental paid sick leave. If the covered employee has worked for the employer over a period of fewer than six months but more than seven days, this calculation shall instead be made over the entire period the covered employee has worked for the employer.
(iii)If the covered employee works a variable number of hours and has worked for the employer over a period of seven days or fewer, the total number of hours the covered employee has worked for that employer.
(D)(i)A covered employee is entitled to additional COVID-19 supplemental paid sick leave in an amount not to exceed that which the covered employee was entitled to under subparagraph (A), (B), or (C), as applicable, if the covered employee, or a family member for whom the covered employee is providing care, tests positive for COVID-19.
(ii)If the employee tested positive as described in clause (i), an employer may require the employee to submit to a diagnostic test on or after the fifth day after the test described in clause (i) was taken and provide documentation of those results. If the diagnostic test is positive, the employer may also require the employee to submit to a second diagnostic test within no less than 24 hours. The employer shall make such a test tests available at no cost to the employee.
(iii)If the employee requests to use additional leave pursuant to this subparagraph because a family member for whom they are providing care tests positive for COVID-19, the employer may require that the employee provide documentation of that family members test results before paying the additional leave.
(iv)The employer has no obligation to provide additional COVID-19 supplemental paid sick leave under this subparagraph for an employee who refuses to provide documentation of the results of the test described in clause (i) upon the request of the employer. employer or who refuses to submit to the tests described in clause (ii).
(v)The employee does not need to exhaust the leave to which they are entitled under subparagraph (A), (B), or (C), before using the additional leave provided for in this subparagraph.
(vi)This section shall not limit an employers duties to comply with the Cal-OSHA COVID-19 Emergency Temporary Standards, including, but not limited to, Sections 3205 to 3205.4, inclusive, of Title 8 of the California Code of Regulations or the Cal-OSHA Aerosol Transmissible Diseases Standard at Section 5199 of Title 8 of the California Code of Regulations.
(E)The total maximum amount of COVID-19 supplemental paid sick leave a covered employee is entitled to pursuant to this section shall not exceed 80 hours for the period between January 1, 2022, and September 30, December 31, 2022. This subparagraph does not apply to employees subject to subparagraph (B) of paragraph (2) of this subdivision.
(F)The total number of hours of COVID-19 supplemental paid sick leave to which a covered employee is entitled pursuant to subparagraph (A), (B), or (C), and the total number of hours of additional COVID-19 supplemental paid sick leave to which a covered employee is entitled pursuant to subparagraph (D), shall be in addition to any paid sick leave that may be available to the covered employee under Section 246.
(G)A covered employee may determine how many hours of COVID-19 supplemental paid sick leave to use, up to the total number of hours to which the covered employee is entitled pursuant to subparagraph (A), (B), (C), or (D). The employer shall make COVID-19 supplemental paid sick leave available for immediate use by the covered employee, upon the oral or written request of the covered employee to the employer.
(H)An employer is not required to provide a covered employee more than the total number of hours of COVID-19 supplemental paid sick leave to which the covered employee is entitled pursuant to subparagraph (A), (B), or (C), or more than the total number of hours of additional COVID-19 supplemental paid sick leave to which the covered employee is entitled pursuant to subparagraph (D).
(3)(A)Each hour of COVID-19 supplemental paid sick leave shall be compensated at a rate equal to the following:
(i)For nonexempt covered employees, by one of the following:
(I)Calculated in the same manner as the regular rate of pay for the workweek in which the employee uses paid sick time, whether or not the employee actually works overtime in that workweek.
(II)Calculated by dividing the employees total wages, not including overtime premium pay, by the employees total nonovertime hours worked in the full pay periods occurring within the prior 90 days of employment; provided that, for nonexempt employees paid by piece rate, commission or other method that uses all hours to determine the regular rate of pay, total wages, not including overtime premium pay, shall be divided by all hours, to determine the correct amount of COVID-19 supplemental paid sick leave under this subdivision.
(ii)COVID-19 supplemental paid sick leave for exempt employees shall be calculated in the same manner as the employer calculates wages for other forms of paid leave time.
(B)Notwithstanding subparagraph (A), a covered employee who is entitled to an amount of COVID-19 supplemental paid sick leave under subparagraph (B) of paragraph (2), shall be compensated for each hour of COVID-19 supplemental paid sick leave at the regular rate of pay to which the covered employee would be entitled as if the covered employee had been scheduled to work those hours, pursuant to existing law or an applicable collective bargaining agreement.
(C)Notwithstanding subparagraph (A) or (B), an employer shall not be required to pay more than five hundred eleven dollars ($511) per day and five thousand one hundred ten dollars ($5,110) in the aggregate to a covered employee for COVID-19 supplemental paid sick leave taken by the covered employee unless federal legislation is enacted that increases these amounts beyond the amounts that were included in the Emergency Paid Sick Leave Act established by the federal Families First Coronavirus Response Act (Public Law 116-127), in which case the new federal dollar amounts shall apply to this section as of the date the new amounts are applicable under the federal law. Nothing in this subparagraph shall prevent a covered employee who has reached the maximum amounts, as set forth herein, from choosing to utilize other paid leave that is available to the covered employee in order to fully compensate the covered employee for leave taken.
(4)An employer shall not require a covered employee to use any other paid or unpaid leave, paid time off, or vacation time provided by the employer to the covered employee before the covered employee uses COVID-19 supplemental paid sick leave or in lieu of COVID-19 supplemental paid sick leave.
(5)An employer shall not require a covered employee to first exhaust their COVID-19 supplemental paid sick leave under this section before satisfying any requirement to provide paid leave for reasons related to COVID-19 under any Cal-OSHA COVID-19 Emergency Temporary Standards, including, but not limited to, Sections 3205 to 3205.4, inclusive, of Title 8 of the California Code of Regulations or the Cal-OSHA Aerosol Transmissible Diseases Standard at Section 5199 of Title 8 of the California Code of Regulations.
(c)Notwithstanding subdivision (b), if an employer pays a covered employee another supplemental benefit for leave taken on or after January 1, 2022, that is payable for the reasons listed in paragraph (1) of subdivision (b) and that compensates the covered employee in an amount equal to or greater than the amount of compensation for COVID-19 supplemental paid sick leave to which the covered employee is entitled as set forth under paragraph (3) of subdivision (b), then the employer may count the hours of the other paid benefit or leave towards the total number of hours of COVID-19 supplemental paid sick leave that the employer is required to provide to the covered employee under paragraph (2) of subdivision (b). For purposes of the foregoing, the other supplemental benefit for leave taken that may be counted does not include paid sick leave to which the covered employee is entitled under Section 246, subdivision (e) of Section 248, subdivision (f) of Section 248.1, or subdivision (f) of Section 248.2 but may include paid leave provided by the employer pursuant to any federal or local law in effect or that became effective on or after January 1, 2022, if the paid leave is provided to the covered employee under that law for any of the same reasons set forth in paragraph (1) of subdivision (b).
(d)In addition to other remedies as may be provided by the laws of this state or its subdivisions, including, but not limited to, the remedies available to redress any unlawful business practice under Chapter 5 (commencing with Section 17200) of Part 2 of Division 7 of the Business and Professions Code, the Labor Commissioner shall enforce this section. For purposes of enforcement and to implement COVID-19 supplemental paid sick leave, this section shall apply as follows:
(1)The Labor Commissioner shall enforce this section as if COVID-19 supplemental paid sick leave constitutes paid sick days, paid sick leave, or sick leave under subdivisions (i) and (n) of Section 246, subdivisions (b) and (c) of Section 246.5, Section 247, Section 247.5, and Section 248.5.
(2)For purposes of the enforcement of subdivision (i) of Section 246 as it relates to this section, COVID-19 supplemental paid sick leave shall be set forth separately from paid sick days. The employer shall provide an employee with written notice that sets forth the amount of COVID-19 supplemental paid sick leave that the employee has used through the pay period in which it was due to be paid on either the employees itemized wage statement described in Section 226 or in a separate writing provided on the designated pay date with the employees payment of wages. The employer shall list zero hours used if a worker has not used any COVID-19 supplemental paid sick leave. This requirement is not enforceable until the next full pay period following the date that this section takes effect.
(3)Section 249 applies to COVID-19 supplemental paid sick leave.
(4)By seven days after the date of enactment of this section, the Labor Commissioner shall make publicly available a model notice for purposes of Section 247. Only for purposes of COVID-19 supplemental paid sick leave, if an employers covered employees do not frequent a workplace, the employer may satisfy the notice requirement of subdivision (a) of Section 247 by disseminating notice through electronic means, such as by electronic mail.
(e)(1)The requirement to provide COVID-19 supplemental paid sick leave as set forth in this section shall take effect 10 days after the date of enactment of this section, at which time the requirements shall apply retroactively to January 1, 2022.
(2)The requirement to provide COVID-19 supplemental paid sick leave as set forth in this section applies retroactively to January 1, 2022, in order to protect the economic well-being of covered employees who took leave for the reasons listed in paragraph (1) or (2) of subdivision (b) beginning on or after January 1, 2022, as all the requirements in Sections 248, 248.1, 248.2, and 248.3, and the Emergency Paid Sick Leave Act established by the federal Families First Coronavirus Response Act (Public Law 116-127) expired before the effective date of this section. An employer may require a covered employee to provide documentation of a positive COVID-19 diagnostic test during the relevant period if an employee requests retroactive payment of the COVID-19 supplemental paid sick leave described in clause (i) of subparagraph (D) of paragraph (2) of subdivision (b).
(A)(i)For any such leave taken, if the employer did not compensate the covered employee in an amount equal to or greater than the amount of compensation for COVID-19 supplemental paid sick leave to which the covered employee is entitled as set forth under paragraph (3) of subdivision (b), then upon the oral or written request of the employee, the employer shall provide the covered employee with a retroactive payment that provides for such compensation.
(ii)For any such leave taken, if the employer did compensate the covered employee in an amount equal to or greater than the amount of compensation for COVID-19 supplemental paid sick leave to which the covered employee is entitled as set forth under paragraph (3) of subdivision (b), then upon the oral or written request of the employee, such employee should be credited for any leave hours used for COVID-specific leave purposes, and the employer should be credited for providing those hours as COVID-19 supplemental paid sick leave.
(B)For any such retroactive payment, the number of hours of leave corresponding to the amount of the retroactive payment shall count towards the total number of hours of COVID-19 supplemental paid sick leave that the employer is required to provide to the covered employee under paragraph (2) of subdivision (b).
(C)This retroactive payment shall be paid on or before the payday for the next full pay period after the oral or written request of the covered employee. The retroactive payment shall be reflected on the written notice required by paragraph (2) of subdivision (d) for the corresponding pay period.
(D)The requirement to provide a retroactive payment under this subdivision is in addition to the requirement in subdivision (f) of Section 248.2 that a covered employee taking COVID-19 supplemental paid sick leave at the time of the expiration of those sections shall be permitted to take the full amount of such supplemental paid sick leave to which that covered employee otherwise would have been entitled under those sections.
(f)The requirement to provide COVID-19 supplemental paid sick leave as set forth in this section shall remain in effect through September 30, December 31, 2022, except that a covered employee taking COVID-19 supplemental paid sick leave at the time of the expiration of this section shall be permitted to take the full amount of COVID-19 supplemental paid sick leave to which the covered employee otherwise would have been entitled under this section.
(g)The provisions of this section are severable. If any provision of this section or its application is held invalid, that invalidity shall not affect other provisions or applications that can be given effect without the invalid provision or application.
(h)The provisions of this section shall not apply to providers of in-home supportive services under Section 14132.95, 14132.952, or 14132.956 of, or Article 7 (commencing with Section 12300) of Chapter 3 of Part 3 of Division 9 of, the Welfare and Institutions Code, or waiver personal care services pursuant to Section 14132.97 of the Welfare and Institutions Code.
SEC. 3.Section 248.7 of the Labor Code is amended to read:248.7.(a)As used in this section:
(1)COVID-19 supplemental paid sick leave means supplemental paid sick leave provided pursuant to this section.
(2)Family member has the same meaning as in subdivision (c) of Section 245.5.
(3)Provider or providers means a provider of in-home supportive services under Section 14132.95, 14132.952, or 14132.956 of, or Article 7 (commencing with Section 12300) of Chapter 3 of Part 3 of Division 9 of, the Welfare and Institutions Code, or waiver personal care services pursuant to Section 14132.97 of the Welfare and Institutions Code.
(4)Work or worked means providing authorized in-home supportive services under Section 14132.95, 14132.952, or 14132.956 of, or Article 7 (commencing with Section 12300) of Chapter 3 of Part 3 of Division 9 of, the Welfare and Institutions Code, or waiver personal care services pursuant to Section 14132.97 of the Welfare and Institutions Code, to an eligible recipient.
(b)A provider shall be entitled to COVID-19 supplemental paid sick leave as follows:
(1)COVID-19 supplemental paid sick leave shall be available to a provider if that provider is unable to work due to any of the following reasons:
(A)The provider is subject to a quarantine or isolation period related to COVID-19 as defined by an order or guidance of the State Department of Public Health, the federal Centers for Disease Control and Prevention, or a local public health officer who has jurisdiction over the workplace. If the provider is subject to more than one of the foregoing, the provider shall be permitted to use COVID-19 supplemental paid sick leave for the minimum quarantine or isolation period under the order or guidance that provides for the longest minimum period.
(B)The provider has been advised by a health care provider to isolate or quarantine due to COVID-19.
(C)The provider is attending an appointment for themselves or a family member to receive a vaccine or vaccine booster for protection against COVID-19, subject to the limitation in clause (ii) of subparagraph (D).
(D)(i)The provider is experiencing symptoms, or caring for a family member experiencing symptoms, related to a COVID-19 vaccine or vaccine booster that prevents the provider from being able to work.
(ii)For each vaccination or vaccine booster, the provider is limited in total COVID-19 supplemental paid sick leave to 3 days or 24 hours unless the provider provides verification from a health care provider that the provider or their family member is continuing to experience symptoms related to a COVID-19 vaccine or vaccine booster. The three days or 24 hour limitation applied to each vaccine or vaccine booster includes the time used under subparagraph (C) to get the vaccine or vaccine booster.
(E)The provider is experiencing symptoms of COVID-19 and seeking a medical diagnosis.
(F)The provider is caring for a family member who is subject to an order or guidance described in subparagraph (A) or who has been advised to isolate or quarantine, as described in subparagraph (B).
(G)The provider is caring for a child, as defined in subdivision (c) of Section 245.5, whose school or place of care is closed or otherwise unavailable for reasons related to COVID-19 on the premises.
(2)A provider shall be entitled to the following number of hours of COVID-19 supplemental paid sick leave:
(A)A provider is entitled to 40 hours of COVID-19 supplemental paid sick leave if the provider worked or was scheduled to work, on average, at least 40 hours per week in the two weeks preceding the date the provider took COVID-19 supplemental paid sick leave.
(B)A provider who does not satisfy the criteria in subparagraph (A) is entitled to an amount of COVID-19 supplemental paid sick leave as follows, up to a maximum of 40 hours of COVID-19 supplemental paid sick leave:
(i)If the provider has a regular weekly schedule, the total number of hours the provider is normally scheduled to work over one week.
(ii)If the provider works a variable number of hours, seven times the average number of hours the provider worked each day for the employer in the six months preceding the date the provider took COVID-19 supplemental paid sick leave. If the provider has worked over a period of fewer than six months but more than seven days, this calculation shall instead be made over the entire period the provider has worked.
(iii)If the provider works a variable number of hours and has worked over a period of seven days or fewer, the total number of hours the provider has worked.
(C)The total number of hours of COVID-19 supplemental paid sick leave to which a provider is entitled pursuant to subparagraph (A) or (B) shall be determined on the first day that the provider uses COVID-19 supplemental paid sick leave under this section.
(D)A provider is entitled to additional COVID-19 supplemental paid sick leave in an amount not to exceed that which the provider was entitled to under subparagraph (A) or (B), if the provider, or a family member for whom the provider is providing care, tests positive for COVID-19 via a diagnostic test.
(E)A provider may determine how many hours of COVID-19 supplemental paid sick leave to use, up to the total number of hours to which the provider is entitled pursuant to subparagraph (A), (B), or (D). The COVID-19 supplemental paid sick leave is available for immediate use by the provider, and the provider shall inform the recipient of the need to take sick leave and submit a sick leave claim to the county consistent with established procedures in that county. The COVID-19 supplemental paid sick leave shall be in addition to any paid sick leave that may be available to the provider under Section 246.
(F)The total maximum amount of COVID-19 supplemental paid sick leave a provider is entitled to pursuant to this section shall not exceed 80 hours for the period between January 1, 2022, and September 30, December 31, 2022.
(3)Each hour of COVID-19 supplemental paid sick leave shall be compensated at the regular rate of pay to which the provider would be entitled if the provider had been scheduled to work those hours pursuant to existing law or an applicable collective bargaining agreement.
(4)A provider shall not be required to use any other paid or unpaid leave before the provider uses COVID-19 supplemental paid sick leave or in lieu of COVID-19 supplemental paid sick leave.
(c)Notwithstanding subdivision (b), if a provider takes paid leave on or after January 1, 2022, that is payable for the reasons listed in paragraph (1) of subdivision (b) that compensates the provider in an amount equal to or greater than the amount of compensation for COVID-19 supplemental paid sick leave to which the provider is entitled as set forth under paragraph (3) of subdivision (b), the hours of the other paid benefit or leave may be counted towards the total number of hours of COVID-19 supplemental paid sick leave to which the provider is entitled under paragraph (2) of subdivision (b). For purposes of the foregoing, the other supplemental benefit for leave taken that may be counted does not include paid sick leave to which the provider may be entitled to under Section 246, but may include paid leave provided by any federal or local law that becomes effective on or after January 1, 2022, if the paid leave is provided to the provider under that law for any of the same reasons set forth in paragraph (1) of subdivision (b).
(d)(1)The entitlement to COVID-19 supplemental paid sick leave as set forth in this section shall take effect 10 days after the date of enactment of this section, at which time the entitlements shall apply retroactively to January 1, 2022.
(2)The entitlement to COVID-19 supplemental paid sick leave as set forth in this section applies retroactively to January 1, 2022.
(A)For any such leave taken, if the provider was not compensated in an amount equal to or greater than the amount of compensation for COVID-19 supplemental paid sick leave to which the provider is entitled as set forth under paragraph (3) of subdivision (b), then the provider shall be entitled to a retroactive payment that provides for such compensation.
(B)For any such retroactive payment, the number of hours of leave corresponding to the amount of the retroactive payment shall count towards the total number of hours of COVID-19 supplemental paid sick leave that the provider is entitled to under paragraph (2) of subdivision (b).
(e)The entitlement to COVID-19 supplemental paid sick leave as set forth in this section shall remain in effect through September 30, December 31, 2022, except that a provider taking COVID-19 supplemental paid sick leave at the time of the expiration of this section shall be permitted to take the full amount of COVID-19 supplemental paid sick leave to which the provider otherwise would have been entitled under this section.
(f)The provisions of this section are severable. If any provision of this section or its application is held invalid, that invalidity shall not affect other provisions or applications that can be given effect without the invalid provision or application.
(g)Notwithstanding 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), the State Department of Social Services and the State Department of Health Care Services may implement, interpret, or make specific this section by means of all-county letters or similar instructions, without taking any regulatory action.
SEC. 4.Section 17158 of the Revenue and Taxation Code is amended to read:17158.(a)Gross income does not include any of the following grant allocations:
(1)For taxable years beginning on or after January 1, 2020, and before January 1, 2030, grant allocations received by a taxpayer pursuant to the COVID-19 Relief Grant that is administered by the Office of Small Business Advocate, is funded by Executive Order No. E 20/21-182, and is described in a letter from the Department of Finance to the Joint Legislative Budget Committee, dated December 17, 2020, entitled, Disaster Response-Emergency Operations Account RequestIncreased Funding for the California Rebuilding Fund and Funding to Support a New COVID-19 Relief Grant for Small Businesses.
(2)For taxable years beginning on or after January 1, 2020, and before January 1, 2030, grant allocations received by a taxpayer pursuant to the California Small Business COVID-19 Relief Grant Program established by Section 12100.83 of the Government Code.
(3)For taxable years beginning on or after September 1, 2020, and before January 1, 2030, grant allocations received by a taxpayer pursuant to the California Venues Grant Program established by Section 12100.83.5 of the Government Code.
(4)For taxable years beginning on or after January 1, 2021, and before January 1, 2030, grant allocations received by a taxpayer pursuant to the California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave Relief Grant Program established by Section 12100.975 of the Government Code.
(b)Section 41 shall not apply to the exclusion allowed by this section.
(c)Notwithstanding any other law, the Franchise Tax Board may include in audits the grants referenced in this section.
(d)The Franchise Tax Board may adopt regulations that are necessary and appropriate to implement this section.
(e)The Administrative Procedure Act (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 regulation, standard, criterion, procedure, determination, rule, notice, guideline, or any other guidance established or issued by the Franchise Tax Board pursuant to this section.
(f)This section shall remain in effect only until December 1, 2030, and as of that date is repealed.
SEC. 5.Article 8.1 (commencing with Section 19295.1) is added to Chapter 5 of Part 10.2 of Division 2 of the Revenue and Taxation Code, to read:8.1.Collection of Recaptured California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave Relief Grants19295.1.(a)For purposes of this section, all the following definitions shall apply:
(1)California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave Relief Grant Program or program means the grant program established under Article 9.1 (commencing with Section 12100.96) of Chapter 1.6 of Part 2 of Division 3 of Title 2 of the Government Code.
(2)GO-Biz or office means the Governors Office of Business and Economic Development.
(3)Recaptured grant amount means the amount identified in any recommendation for recapture of a grant approved, in whole or in part, by GO-Biz.
(b)GO-Biz shall provide to the Franchise Tax Board a list of grantees and their respective recaptured grant amounts as approved, in whole or in part, by GO-Biz pursuant to Section 12100.97 of the Government Code for collection.
(c)Any recaptured grant amount shall be treated as final and due and payable to the State of California, and shall be collected from the grantee by the Franchise Tax Board in any manner authorized under the law for collection of a delinquent personal income tax liability, including, but not limited to, issuance of an order and levy under Article 4 (commencing with Section 706.070) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure in the manner provided for earnings withholding orders for taxes, and any overpayment of any liability imposed under this part, Part 10 (commencing with Section 17001), or Part 11 (commencing with Section 23001) shall be credited against any balance due pursuant to this section.
(d)The Controller may, in the Controllers discretion, offset any amount due a grantee by a state agency against any recaptured grant amount pursuant to Article 2 (commencing with Section 12410) of Chapter 5 of Part 2 of Division 3 of Title 2 of the Government Code.
(e)This part, Part 10 (commencing with Section 17001), Part 10.7 (commencing with Section 21001), and Part 11 (commencing with Section 23001) shall apply to amounts provided to the Franchise Tax Board under this section in the same manner and with the same force and effect and to the full extent as if the language of those laws had been incorporated in full into this article, except to the extent that any provision is either inconsistent with this article or is not relevant to this article.
(f)For amounts that GO-Biz provided to the Franchise Tax Board for collection under subdivision (b), interest shall accrue at the greater of the rate applicable to the amount due being collected or the rate provided under Section 19521. When notice of the amount due includes interest and is mailed to the grantee and the amount is paid within 15 days after the date of notice, interest shall not be imposed for the period after the date of notice.
(g)Any information, information sources, or enforcement remedies and capabilities available to GO-Biz or the state with respect to the recaptured grant amount described in subdivision (b) shall be available to the Franchise Tax Board to be used in conjunction with, or independent of, the information, information sources, or remedies and capabilities available to the Franchise Tax Board.
(h)The activities required to implement and administer this article shall not interfere with the primary mission of the Franchise Tax Board to administer Part 10 (commencing with Section 17001), this part, and Part 11 (commencing with Section 23001).
(i)A collection under this article is not a payment of income taxes imposed under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001).
19295.2.This article shall remain in effect only until December 1, 2030, and as of that date is repealed.
SEC. 6.Section 24312 of the Revenue and Taxation Code is amended to read:24312.(a)Gross income does not include any of the following grant allocations:
(1)For taxable years beginning on or after January 1, 2020, and before January 1, 2030, grant allocations received by a taxpayer pursuant to the COVID-19 Relief Grant that is administered by the Office of Small Business Advocate, is funded by Executive Order No. E 20/21-182, and is described in a letter from the Department of Finance to the Joint Legislative Budget Committee, dated December 17, 2020, entitled, Disaster Response-Emergency Operations Account RequestIncreased Funding for the California Rebuilding Fund and Funding to Support a New COVID-19 Relief Grant for Small Businesses.
(2)For taxable years beginning on or after January 1, 2020, and before January 1, 2030, grant allocations received by a taxpayer pursuant to the California Small Business COVID-19 Relief Grant Program established by Section 12100.83 of the Government Code.
(3)For taxable years beginning on or after September 1, 2020, and before January 1, 2030, grant allocations received by a taxpayer pursuant to the California Venues Grant Program established by Section 12100.83.5 of the Government Code.
(4)For taxable years beginning on or after January 1, 2021, and before January 1, 2030, grant allocations received by a taxpayer pursuant to the California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave Relief Grant Program established by Section 12100.975 of the Government Code.
(b)Section 41 shall not apply to the exclusion allowed by this section.
(c)Notwithstanding any other law, the Franchise Tax Board may include in audits the grants referenced in this section.
(d)The Franchise Tax Board may adopt regulations that are necessary and appropriate to implement this section.
(e)The Administrative Procedure Act (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 regulation, standard, criterion, procedure, determination, rule, notice, guideline, or any other guidance established or issued by the Franchise Tax Board pursuant to this section.
(f)This section shall remain in effect only until December 1, 2030, and as of that date is repealed.
SEC. 7.The provisions of this act are severable. If any provision of this act or its application is held invalid, that invalidity shall not affect other provisions or applications that can be given effect without the invalid provision or application.
SEC. 8.The Legislature hereby finds and declares that the California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave Relief Grant Program authorized under Article 9.1 (commencing with Section 12100.96) of Chapter 1.6 of Part 2 of Division 3 of Title 2 of the Government Code, as added by this act, serves the public purpose of preventing revenue decreases, closures, and higher unemployment across the state in the small business and nonprofit sectors due to the COVID-19 pandemic, and does not constitute a gift of public funds within the meaning of Section 6 of Article XVI of the California Constitution.
SEC. 9.The sum of ten thousand dollars ($10,000) is hereby appropriated from the General Fund to the Labor Commissioner to implement the provisions related to the COVID-19 supplemental paid sick leave added to Sections 248.6 and 248.7 of the Labor Code by this act.
SEC. 10.This act is a bill providing for appropriations related to the Budget Bill within the meaning of subdivision (e) of Section 12 of Article IV of the California Constitution, has been identified as related to the budget in the Budget Bill, and shall take effect immediately.
SECTION 1.It is the intent of the Legislature to enact statutory changes relating to the Budget Act of 2022.It is the intent of the Legislature to enact statutory changes relating to the Budget Act of 2022.
All matter omitted in this version of the bill appears in the bill as amended in the Senate, June 23, 2021. (JR11)It is the intent of the Legislature to reevaluate the appropriations made in the Budget Act or in another statute for counties to administer the 2021 gubernatorial recall election.
SEC. 2.Chapter 7 (commencing with Section 1600) is added to Division 1 of the Elections Code, to read:7.2021 Elections1600.This chapter applies only to an election conducted prior to January 1, 2022. A county that conducts a recall election pursuant to this chapter shall be considered to have complied with Section 11328.
1601.Notwithstanding Sections 4005 and 4007, a county that previously conducted an election pursuant to either of those sections may conduct an election prior to January 1, 2022, pursuant to subdivision (a) of Section 4005, except that the county may choose to have its vote centers open in accordance with the following provisions, in lieu of the requirements of paragraph (3) of, and subparagraphs (A) and (B) of paragraph (4) of, subdivision (a) of Section 4005:
(a)On the day of the election, from 7 a.m. to 8 p.m., inclusive, and on each of the three days before the election, for a minimum of eight hours per day at regular hours convenient for members of the public, at least one vote center shall be provided for every 30,000 registered voters within the jurisdiction where the election is held, as determined by the last report of registration issued by the Secretary of State pursuant to Section 2187 before the day the election is called. For a jurisdiction with fewer than 30,000 registered voters, a minimum of one vote center shall be provided on the day of the election and on each of the three days before the election within the jurisdiction where the election is held.
(b)Beginning 10 days before the day of the election and continuing daily up to and including the fourth day before the election, for a minimum of eight hours per day at regular hours convenient for members of the public, at least one vote center shall be provided for every 60,000 registered voters within the jurisdiction where the election is held, as determined by the last report of registration issued by the Secretary of State pursuant to Section 2187 before the day the election is called. For a jurisdiction with fewer than 60,000 registered voters, a minimum of one vote center shall be provided within the jurisdiction where the election is held.
1602.(a)A county that has not previously conducted an election pursuant to Section 4005 or 4007 may choose to follow the procedures described in this section as an alternative to procedures that would otherwise be applicable in that county.
(b)(1)While maintaining separate geographical precincts under the existing limits on number of voters provided in Section 12223, the elections official may establish consolidated precinct boards, located within the same physical polling place, serving the voters residing in multiple adjacent precincts established pursuant to Section 12223 at a maximum ratio of one consolidated precinct board location for every 10,000 registered voters. These consolidated polling locations shall be open from the Saturday prior to the day of the election through the Monday prior to the day of the election for at least eight hours each day at regular hours convenient for members of the public. On the day of the election, the consolidated polling location shall be open from 7 a.m. to 8 p.m.
(2)In establishing the consolidated polling places, the elections official shall take into consideration the boundaries of state legislative, congressional, county supervisorial, and any other affected local legislative districts.
(3)The elections official shall ensure that the consolidated polling places are equitably distributed across the county to afford maximally convenient options for all voters and are established at accessible locations as near as possible to established public transportation routes. A consolidated polling place shall be located within the boundary of one of the precincts it serves.
(4)(A)The consolidated polling places shall be equipped with voting units or systems that are accessible to individuals with disabilities and provide the same opportunity for access and participation as is provided to voters who are not disabled, including the ability to vote privately and independently, in accordance with Sections 12280 and 19240. Each consolidated polling place shall have at least three voting machines that are accessible to voters with disabilities.
(B)The consolidated polling places shall comply with the accessibility requirements described in Article 5 (commencing with Section 12280) of Chapter 3 of Division 12, the federal Americans with Disabilities Act of 1990 (42 U.S.C. Sec. 12101 et seq.), the federal Help America Vote Act of 2002 (52 U.S.C. Sec. 20901 et seq.), and the federal Voting Rights Act of 1965 (52 U.S.C. Sec. 10101 et seq.).
(5)The elections official shall provide each consolidated polling place with enough ballots, provisional ballots, and provisional ballot envelopes to ensure every voter can be accommodated, as necessary.
(c)(1)In a county with consolidated polling places as described in this section, the elections official shall provide at least two ballot drop-off locations within the county or at least one ballot drop-off location for every 15,000 registered voters, whichever results in more ballot drop-off locations. For purposes of this paragraph, a consolidated polling place that includes an exterior ballot drop box counts only as a single ballot drop-off location.
(2)A ballot drop-off location provided for under this subdivision shall consist of a secure, accessible, and locked ballot box located as near as possible to established public transportation routes and that is able to receive voted ballots. All ballot drop-off locations shall be open at least during regular business hours beginning not less than 28 days before the day of the election, and on the day of the election.
(3)At least one ballot drop-off location shall be an exterior drop box that is available for a minimum of 12 hours per day.
(4)For purposes of this section, ballot drop-off location has the same meaning as vote by mail ballot drop-off location pursuant to Section 3025.
(d)(1)In a county with consolidated polling places as described in this section, the elections official shall provide at least one location, open at least during regular business hours beginning not later than 28 days before the day of the election, at which a voter may do any of the following:
(A)Return, or vote and return, the voters vote by mail ballot.
(B)Register to vote, update the voters voter registration, and vote pursuant to Section 2170.
(C)Receive and vote a provisional ballot pursuant to Section 3016 or Article 5 (commencing with Section 14310) of Chapter 3 of Division 14.
(D)Receive a replacement ballot upon verification that a ballot for the same election has not been received from the voter by the county elections official. If the county elections official is unable to determine if a ballot for the same election has been received from the voter, the county elections official may issue a provisional ballot.
(E)Vote a regular, provisional, or replacement ballot using accessible voting equipment that provides for a private and independent voting experience.
(2)The elections official is urged to offer voters the ability to schedule an appointment to visit a location established pursuant to this subdivision.
(e)In determining the locations of consolidated polling places and ballot drop-off locations pursuant to this section, the county shall consider consolidated polling place and ballot drop-off location proximity to communities with historically low vote by mail usage. Counties shall also consider the other criteria described in subparagraph (B) of paragraph (10) of subdivision (a) of Section 4005, to the extent data is readily available.
(f)After finalizing the locations of consolidated polling places and ballot drop-off locations, the county elections official shall provide public notice in all legally required languages for that county the proposed consolidated polling place locations and ballot drop-off locations, shall post a copy of those locations on the elections officials internet website, and shall accept public comments on the final locations. If the election is called 70 or more days prior to the date on which the election will be held, the elections official shall accept public comment for at least 5 days after providing public notice of the proposed locations. If the election is called less than 70 days prior to the date on which the election will be held, the elections official shall accept public comment for at least 48 hours after providing public notice of the proposed locations. Following the public comment period, the elections official shall consider any comments the official receives from the public and shall adjust consolidated polling place and ballot drop-off locations in response to the public comments to the extent the official deems appropriate. Notice of any such adjustments shall be immediately posted on the county election officials internet website and social media platforms.
1603.(a)Each county shall conduct a voter education and outreach campaign in all legally required languages for that county notifying voters about mail ballots, early voting opportunities, accessible voting options, and where and how to remedy any voting-related problem.
(b)Each county is urged to provide drive-through ballot drop-off or voting locations. If a voter is waiting in a vehicle, the voter is considered in line for the purposes of keeping the polls open a sufficient time to enable them to vote pursuant to Section 14401.
(c)Notwithstanding Section 12288, an elections official may establish a vote center, polling place, or consolidated polling place in a location whose primary purpose is the sale and dispensation of alcoholic beverages.
1604.(a)The Secretary of State shall establish a process to consider requests from counties to adjust or partially waive the minimally required number, location, or operational duration of consolidated polling places or ballot drop-off locations described in Section 1602, or to partially waive the provisions regarding the maximum number of voters in a precinct as required by Section 12223. The process shall include, but not be limited to, review and modification, denial, or granting of a countys request in a timeframe to be determined by the Secretary of State. The Secretary of State shall not grant a county a complete waiver of the minimally required number, location, or operational duration of consolidated polling places or ballot drop-off locations described in Section 1602, and shall not grant a county a waiver of the provisions regarding the maximum number of voters in a precinct as required by Section 12223 that would result in more than 3,000 voters being assigned to any single precinct.
(b)(1)The Secretary of State shall not grant a partial waiver or modification to a county unless the elections official in that county demonstrates all of the following:
(A)The official made best efforts to secure the required in-person voting locations.
(B)The plan will not have a negative disparate impact on disabled voters or any protected class of voters.
(C)The plan will not reduce in-person voting locations below a number of locations necessary to safely and efficiently accommodate the anticipated demand for in-person voting services.
(2)For the purposes of this subdivision, protected class means a class of voters who are members of a race, color, or language minority group, as referenced and defined in the federal Voting Rights Act of 1965 (52 U.S.C. Sec. 10101 et seq.).
1605.(a)Notwithstanding Section 15101, any jurisdiction having the necessary computer capability may start to process vote by mail ballots on the 29th day before the election. For purposes of this subdivision, process vote by mail ballots has the same meaning as in Section 15101.
(b)Notwithstanding Sections 3022, 13263, 13300, 13303, and 13315, the elections official may, but is not required to, include with the county voter information guide an application for a vote by mail ballot.
(c)The elections official shall permit any voter to cast a ballot using a certified remote accessible vote by mail system, regardless of whether the voter is a voter with disabilities or a military or overseas voter.
(d)(1)Notwithstanding subdivisions (a) and (b) of Section 3020, any vote by mail ballot shall be timely cast if it is received by the voters elections official via the United States Postal Service or a bona fide private mail delivery company no later than seven days after election day if either of the following is satisfied:
(A)The ballot is postmarked on or before election day, is time stamped or date stamped by a bona fide private mail delivery company on or before election day, or it is otherwise indicated by the United States Postal Service or a bona fide private mail delivery company that the ballot was mailed on or before election day.
(B)If the ballot has no postmark, a postmark with no date, or an illegible postmark, and no other information is available from the United States Postal Service or a bona fide private mail delivery company to indicate the date on which the ballot was mailed, the vote by mail ballot identification envelope is date stamped by the elections official upon receipt of the vote by mail ballot from the United States Postal Service or a bona fide private mail delivery company, and is signed and dated pursuant to Section 3011 on or before election day.
(2)For purposes of this subdivision, bona fide private mail delivery company has the same meaning as in subdivision (c) of Section 3020.
(e)Notwithstanding any other law, for an election for which more than 135 candidates have qualified to appear on the ballot, the Secretary of State may, if it is reasonably necessary to accommodate the limitations of voting systems or vote tabulating devices for certified candidates, authorize county elections officials to modify any of the ballot format requirements set forth in Division 13, including, but not limited to, all of the following:
(1)Ballot font size.
(2)Ballot column width.
(3)Ballot instructions.
(4)Party labels.
(5)Ballot rotation.
(f)Notwithstanding any other law, if the Lieutenant Governor issues a proclamation calling a gubernatorial recall election, a district, city, or other political subdivision that previously called a special local election that has not yet been conducted for the submission of any question, proposition, or office to be filled may call that special local election to be consolidated with the gubernatorial recall election if all of the following conditions are met:
(1)The special local election was called prior to June 15, 2021.
(2)The original date on which the special local election was called is not more than 30 days before and not more than 30 days after the date of the gubernatorial recall election.
(3)The call to consolidate the special local election with the gubernatorial recall election is issued within four days from the date of issuance of the Lieutenant Governors proclamation.
1606.This chapter shall remain in effect only until January 1, 2022, and as of that date is repealed.
SEC. 2.SEC. 3.Section 11108 of the Elections Code is amended to read:11108.(a)When the Secretary of State has received from one or more county elections officials a petition certified to have been signed by a sufficient number of registered voters to initiate a recall election, the Secretary of State shall, within 10 days, notify each county elections official of that fact.
(b)Notwithstanding any other law, any voter who has signed a recall petition under this chapter shall have the voters signature withdrawn from the petition upon the voter filing a written request that includes the voters name, residence address, and signature with the elections official within 30 business days of the Secretary of States notice provided by subdivision (a).
(c)No later than 10 business days after the withdrawal period provided by subdivision (b), the elections officials shall report to the Secretary of State the total number of signatures that have been withdrawn pursuant to subdivision (b). The Secretary of State shall promptly make a second preliminary determination of whether the petitions have been signed by the sufficient number of registered voters to initiate a recall election. If the petitions have not been signed by a sufficient number of registered voters, the Secretary of State shall notify the county elections officials to continue to verify signatures pursuant to Section 11104. The Secretary of State and elections officials shall continue to make the notifications and reports required by this section until such time as the Secretary of State determines that there is a sufficient number of verified signatures, not including withdrawn signatures, to initiate a recall election.
(d)Upon receipt of the notification from the Secretary of State required in subdivision (c) that there is a sufficient number of verified signatures, not including withdrawn signatures, to initiate a recall election, the Department of Finance shall, in consultation with the affected elections officials and the Secretary of State, estimate the costs of the recall election, including expenses for verifying signatures, printing ballots and voter information guides, and operating polling places. The Department shall estimate the costs that would be incurred if (1) the recall election is held as a special election and (2) the recall election is consolidated with the next regularly scheduled election pursuant to subdivision (b) of Section 15 of Article II of the California Constitution. Within 30 business days of receipt of the Secretary of States notice of sufficient signatures to initiate a recall required by subdivision (c), the Department of Finance shall submit the estimate to the Governor, the Secretary of State, and the Chairperson of the Joint Legislative Budget Committee.
(e)Notwithstanding any other law, the Secretary of State shall not certify the sufficiency of the signatures under Section 11109 until the Department of Finance has submitted the estimate required by subdivision (d) and either of the following has occurred:
(1)The Joint Legislative Budget Committee has had 30 days to review and comment on the estimate submitted by the Department of Finance pursuant to subdivision (d).
(2)The Legislature has appropriated funds that it determines are reasonably necessary to conduct the recall election and has designated funds for that purpose in the Budget Act or in another statute.
(f)The Secretary of State shall publish a copy of the estimate submitted by the Department of Finance on the Secretary of States public internet website no later than 21 business days after the day that the Secretary of State certifies the sufficiency of the signatures under Section 11109.
(g)After the Secretary of State has certified the sufficiency of the signatures under Section 11109, the Director of Finance, or the directors designee, shall direct the Controller to remit to the elections official from those funds designated for that purpose in any budget act or other statute an amount that takes into consideration the amount of funds available for the purpose, the number of elections officials expected to conduct state recall elections held in that fiscal year, the Department of Finances estimates of the costs of each elections official to conduct each state recall election, and the amount reasonably necessary to conduct such recall election.
SEC. 3.SEC. 4.Pursuant to Section 11328 of the Elections Code, the 2021 gubernatorial recall election shall be conducted as a regular election for the office of Governor. Subdivision (b) of Section 4005, and Section 12241, of the Elections Code do not apply to the election.
SEC. 4.SEC. 5.The sum of thirty-five million dollars ($35,000,000) is hereby appropriated from the General Fund to the Secretary of State for the purpose of supporting statewide and county costs related to administering the 2021 gubernatorial recall election. It is the intent of the Legislature to consider adjustments to this amount based on the final costs of the gubernatorial recall election.
SEC. 6.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.
SEC. 5.SEC. 7.This act is a bill providing for appropriations related to the Budget Bill within the meaning of subdivision (e) of Section 12 of Article IV of the California Constitution, has been identified as related to the budget in the Budget Bill, and shall take effect immediately.
It is the intent of the Legislature to reevaluate the appropriations made in the Budget Act or in another statute for counties to administer the 2021 gubernatorial recall election.
SEC. 2.Section 11108 of the Elections Code is amended to read:11108.(a)When the Secretary of State has received from one or more county elections officials a petition certified to have been signed by a sufficient number of registered voters to initiate a recall election, he or she the Secretary of State shall, within 10 days, notify each county elections official of that fact.
(b)Notwithstanding any other law, any voter who has signed a recall petition under this chapter shall have his or her the voters signature withdrawn from the petition upon the voter filing a written request that includes the voters name, residence address, and signature with the elections official within 30 business days of the Secretary of States notice provided by subdivision (a).
(c)No later than 10 business days after the withdrawal period provided by subdivision (b), the elections officials shall report to the Secretary of State the total number of signatures that have been withdrawn pursuant to subdivision (b). The Secretary of State shall promptly make a second preliminary determination of whether the petitions have been signed by the sufficient number of registered voters to initiate a recall election. If the petitions have not been signed by a sufficient number of registered voters, the Secretary of State shall notify the county elections officials to continue to verify signatures pursuant to Section 11104. The Secretary of State and elections officials shall continue to make the notifications and reports required by this section until such time as the Secretary of State determines that there is a sufficient number of verified signatures, not including withdrawn signatures, to initiate a recall election.
(d)Upon receipt of the notification from the Secretary of State required in subdivision (c) that there is a sufficient number of verified signatures, not including withdrawn signatures, to initiate a recall election, the Department of Finance shall, in consultation with the affected elections officials and the Secretary of State, estimate the costs of the recall election, including expenses for verifying signatures, printing ballots and voter information guides, and operating polling places. The Department shall estimate the costs that would be incurred if (1) the recall election is held as a special election and (2) the recall election is consolidated with the next regularly scheduled election pursuant to subdivision (b) of Section 15 of Article II of the California Constitution. Within 30 business days of receipt of the Secretary of States notice of sufficient signatures to initiate a recall required by subdivision (c), the Department of Finance shall submit the estimate to the Governor, the Secretary of State, and the Chairperson of the Joint Legislative Budget Committee.
(e)Notwithstanding any other law, the Secretary of State shall not certify the sufficiency of the signatures under Section 11109 until the the Department of Finance has submitted the estimate required by subdivision (d) and either of the following has occurred:
(1)The Joint Legislative Budget Committee has had 30 days to review and comment on the estimate submitted by the Department of Finance pursuant to subdivision (d).
(2)The Legislature has appropriated funds that it determines are reasonably necessary to conduct the recall election and has designated funds for that purpose in the Budget Act or in another statute.
(f)The Secretary of State shall publish a copy of the estimate submitted by the Department of Finance on the Secretary of States public Internet Web site internet website no later than 21 business days after the time for the Joint Legislative Budget Committee to review the estimate has expired. day that the Secretary of State certifies the sufficiency of the signatures under Section 11109.
(g)After the time for the Joint Legislative Budget Committee to review the estimate has expired, Secretary of State has certified the sufficiency of the signatures under Section 11109, the Director of Finance, or his or her the directors designee, shall direct the Controller to remit to the elections official from those funds designated for that purpose in any budget act or other measure statute an amount that takes into consideration the amount of funds available for the purpose, the number of elections officials expected to conduct state recall elections held in that fiscal year, the Department of Finances estimates of the costs of each elections official to conduct each state recall election, and the amount reasonably necessary to conduct such recall election.
SEC. 3.Pursuant to Section 11328 of the Elections Code, the 2021 gubernatorial recall election shall be conducted as a regular election for the office of Governor. Subdivision (b) of Section 4005, and Section 12241, of the Elections Code do not apply to the election.
SEC. 4.The sum of thirty-five million dollars ($35,000,000) is hereby appropriated from the General Fund to the Secretary of State for the purpose of supporting statewide and county costs related to administering the 2021 gubernatorial recall election. It is the intent of the Legislature to consider adjustments to this amount based on the final costs of the gubernatorial recall election.
SEC. 5.This act is a bill providing for appropriations related to the Budget Bill within the meaning of subdivision (e) of Section 12 of Article IV of the California Constitution, has been identified as related to the budget in the Budget Bill, and shall take effect immediately.
SECTION 1.It is the intent of the Legislature to enact statutory changes, relating to the Budget Act of 2021.It is the intent of the Legislature to enact statutory changes changes, relating to the Budget Act of 2021.
It is the intent of the Legislature to enact statutory changes relating to the Budget Act of 2021.
|
Date
|
Status
|
|---|---|
| Sep 29, 2022 | Chaptered by Secretary of State - Chapter 736, Statutes of 2022. |
| Sep 29, 2022 | Approved by the Governor. |
| Aug 31, 2022 | Enrolled and presented to the Governor at 9:30 p.m. |
| Aug 31, 2022 | Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 79. Noes 0.). |
| Aug 30, 2022 | In Assembly. Concurrence in Senate amendments pending. |
| Aug 30, 2022 | Read second time. Ordered to third reading. |
| Aug 29, 2022 | From committee: Do pass. (Ayes 15. Noes 0.) (August 29). |
| Aug 27, 2022 | 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. |
| Feb 16, 2022 | 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. |
| Aug 16, 2021 | Re-referred to Com. on B. & F.R. |
| Jun 28, 2021 | From committee: Do pass. (Ayes 12. Noes 4. Page 1691.) (June 28). |
| Jun 24, 2021 | Joint Rule 62(a), file notice suspended. (Ayes 29. Noes 9. Page 1627.) |
| Jun 23, 2021 | 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. |
| Jun 11, 2021 | 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. |
| Mar 11, 2021 | Referred to Com. on B. & F.R. |
| Feb 25, 2021 | In Senate. Read first time. To Com. on RLS. for assignment. |
| Feb 25, 2021 | Read third time. Passed. Ordered to the Senate. (Ayes 56. Noes 18. Page 487.) |
| Feb 23, 2021 | Read second time. Ordered to third reading. |
| Feb 22, 2021 | Assembly Rule 96 suspended. (Ayes 53. Noes 17. Page 432.) |
| Feb 18, 2021 | From committee chair, with author's amendments: Amend, and re-refer to Com. on BUDGET. Read second time and amended. |
| Jan 28, 2021 | Referred to Com. on BUDGET. |
| Jan 11, 2021 | Read first time. |
| Jan 9, 2021 | From printer. May be heard in committee February 9. |
| Jan 8, 2021 | Introduced. To print. |
|
Date
|
Description
|
Location
|
Votes
|
|
|---|---|---|---|---|
| Aug 31, 2022 | AB 152 BUDGET Concurrence in Senate Amendments By TING | Assembly Floor |
Passed |
|
| Aug 30, 2022 | Assembly 2nd Reading AB152 BUDGET (Ting) By Skinner | Senate Floor |
Passed |
|
| Feb 25, 2021 | AB 152 BUDGET Assembly Third Reading By TING | Assembly Floor |
Passed |
This list shows positions taken on this bill by organizations on the date displayed, which is linked to the original source.
Positions by individuals are not included.
Bill Author
Bill Co-Author(s):