CA AB152

Establishes the California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave Relief Grant Program within GO-Biz to provide grants up to $50,000 per applicant to businesses and nonprofits with 26-49 employees that provided COVID-19 supplemental paid sick leave between January 1 and December 31, 2022; program repeals January 1, 2024.

Extends COVID-19 supplemental paid sick leave requirements for covered employees from September 30, 2022 to December 31, 2022, including 40 hours of leave plus additional hours if employee tests positive for COVID-19, with employers authorized to require diagnostic testing at employer expense.

Extends COVID-19 supplemental paid sick leave entitlements for in-home supportive service providers and waiver personal care service providers from September 30, 2022 to December 31, 2022, with up to 40 hours of leave available for specified COVID-19 related reasons.

Excludes grant allocations received under the California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave Relief Grant Program from gross income for state income tax purposes for taxable years beginning January 1, 2021 through December 31, 2029.

Appropriates $10,000 to the Labor Commissioner for implementation and allows up to $70 million in additional funding from the California Emergency Relief Fund if federal funding becomes available.