CA SB136

Creates California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave Relief Grant Program within GO-Biz to provide grants up to $50,000 to qualified small businesses and nonprofits (26-49 employees) that incurred costs for COVID-19 supplemental paid sick leave between January 1-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, and authorizes employers to require diagnostic testing and second tests (within 24 hours) at no cost if employee tests positive.

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.

Excludes grant allocations received under the COVID-19 Supplemental Paid Sick Leave Relief Grant Program from gross income for state income tax purposes for taxable years beginning January 1, 2020 through December 31, 2029.

Appropriates $10,000 from General Fund to Labor Commissioner for implementing COVID-19 supplemental paid sick leave provisions and allows up to $70,000,000 in additional funding if federal funds become available.