13200.
(a) An employer may claim, for the 2023 and 2024 calendar years, a COVID-19 regulatory compliance credit in accordance with this section.(b) (1) Subject to paragraphs (2) and (3), the amount shall be equal to the verifiable costs of complying with Sections 3205, 3205.1, 3205.2, and 3205.3 of Title 8 of the California Code of Regulations.
(2) The amount in paragraph (1) shall not exceed any of the following:
(A) Subject to paragraph (3), for an employer with 100 or more employees, fifty dollars ($50) per employee.
(B) Subject to
paragraph (3), for an employer with less than 100 employees, one hundred dollars ($100) per employee.
(3) For any employer, the total amount claimed pursuant to paragraphs (1) and (2) shall not exceed the amount that would have been remitted for the last quarter of the relevant calendar year to the Employment Development Department for employee withholdings pursuant to Division 6 (commencing with Section 13000) but for the operation of this section.
(c) The credit shall be claimed on the employer’s last quarterly return for the relevant calendar year.
(d) (1) Any amount claimed by an employer pursuant to this section shall be credited against employee withholding amounts required to be remitted to the Employment Development Department pursuant to Division 6 (commencing with Section 13000) for
the last quarter of the relevant calendar year.
(2) This section does not change the amount of taxes required to be withheld from employees pursuant to Division 6 (commencing with Section 13000) and required to be reported to the employee, the Employment Development Department, the Franchise Tax Board, and the Internal Revenue Service.
(3) This section does not require additional taxes to be paid by the employee or otherwise alter the employee’s tax liability under Part 10 (commencing with Section 17001) of Division 2 of the Revenue and Taxation Code.
(4) It is the intent of the Legislature that the operation of this section does not require an appropriation of moneys by reducing moneys remitted by the employer to the Employment Development Department that would otherwise be deposited in the General Fund.
(e) The Employment Development Department may adopt rules and regulations that are necessary or appropriate to implement this section.
(f) For purposes of this section, the following definitions apply:
(1) “Employee” has the same meaning as that term is used in Sections 3205, 3205.1, 3205.2, and 3205.3 of Title 8 of the California Code of Regulations, as those sections read on January 1, 2023.
(2) “Quarterly return” means the form on which the employer reports its employer contributions and employee withholdings pursuant to this code.
(g) This division shall remain in effect only until December 1, 2025, and as of that date is repealed.