CA AB176

Establishes and modifies COVID-19 relief grant programs within CalOSBA, including the California Small Business COVID-19 Relief Grant Program ($50 million), California Microbusiness COVID-19 Relief Grant Program, California Venues Grant Program ($150 million), and California Nonprofit Performing Arts Grant Program ($49.5 million).

Excludes grant allocations received under California Small Business COVID-19 Relief Grant Program, California Microbusiness COVID-19 Relief Program, and California Venues Grant Program from gross income for personal and corporation income tax purposes for specified taxable years.

Extends recapture provisions to California Microbusiness COVID-19 Relief Grant Program and California Venues Grant Program, allowing the Franchise Tax Board to collect recaptured grant amounts similar to tax collection procedures.

Revises motion picture tax credits to require diversity workplans addressing race, ethnicity, and gender, and transfers regulatory authority for motion picture credits from GO-Biz to the California Film Commission.

Requires vehicle dealers to collect and remit applicable sales and use taxes to the Department of Motor Vehicles within 30 days of sale, and limits earnings withholding for vehicle-related delinquencies.