Chris Micheli – Page 321 – California Globe

California Supreme Court Rules Dynamex Decision Is Retroactive

January 15, 2021 7:02 amJanuary 15, 2021 7:05 am

On January 14, the California Supreme Court ruled unanimously that its landmark Dynamex decision instituting the “ABC Test” for worker classification is retroactive. The high court wrote, “In concluding that the standard set forth in Dynamex applies retroactively — that...

AB 71 Amended to add Tax Increases to Fund ‘Bring California Home Act’

January 13, 2021 3:53 pmJanuary 13, 2021 4:17 pm

Assembly Bill 71 was amended on January 12 to replace its intent language with dozens of pages of substantive amendments, including several major tax increase proposals. This article only examines the tax provisions of AB 71. The bill is jointly...

California Senate Adopts New Rules

January 11, 2021 5:12 pmJanuary 12, 2021 6:34 am

Last month, on the first day of the Legislative Session, the State Assembly adopted its Rules for the 2021-22 Regular Session. On January 11, when the Legislature reconvened, the State Senate adopted SR 3 (Atkins) relative to the Standing Rules...

Should Last Summer’s Business Tax Hikes Be Curtailed?

January 11, 2021 12:16 pmJanuary 11, 2021 12:19 pm

Last June, the California Legislature passed the Governor’s proposals from his May Revise to raise $9 billion over three years by retroactively suspending the use of net operating losses (NOLs) for individuals and businesses, as well as retroactively capping the...

SB 104: Elective Tax and Small Business Relief Act

January 6, 2021 11:07 amJanuary 8, 2021 11:15 am

On January 5, Senators Mike McGuire and Anna Caballero introduced Senate Bill 104, which would create an “elective tax” for specified corporate entities. The bill would add and repeal California Revenue and Taxation Code (CRTC) Section 17132.9, as well as...

New Bill Creates the ‘Keep California Working Act’

January 4, 2021 11:55 amJanuary 4, 2021 11:59 am

Last month, Senators Andreas Borgeas and Anna Caballero introduced Senate Bill 74, which would create the “Keep California Working Act,” which is a proposed grant program. SB 74 would add Section 12098.8 to the Government Code. SB 74 would establish...

Assembly Bill 108: Limiting the Governor’s Emergency Powers

December 16, 2020 3:01 pmDecember 18, 2020 5:29 am

Introduced on December 16 by Assemblyman Jordan Cunningham, Assembly Bill 108 would limit the Governor’s emergency orders and regulations under the California Emergency Services Act (CESA). AB 108 would amend Government Code Section 8567. AB 108 would permit an order...