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AB-152 COVID-19 relief: supplemental paid sick leave.(2021-2022)


Disclaimer: The bill is compared here to the law that was in affect at the time. Note that the code section(s) in question may have been subsequently amended.


As Amends the Law on Oct 03, 2022
As Amends the Law Today


SECTION 1.

 Article 9.1 (commencing with Section 12100.96) is added to Chapter 1.6 of Part 2 of Division 3 of Title 2 of the Government Code, to read:

Article  9.1. California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave Relief Grant Program
12100.96.
 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 Governor’s 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 Governor’s 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 member’s 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 employer’s 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 employee’s total wages, not including overtime premium pay, by the employee’s 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 employee’s itemized wage statement described in Section 226 or in a separate writing provided on the designated pay date with the employee’s 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 employer’s 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 Request—Increased 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:

Article  8.1. Collection of Recaptured California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave Relief Grants
19295.1.
 (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 Governor’s 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 Controller’s 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 Request—Increased 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.