CA SB139

Authorizes one-time Golden State Stimulus II payments of up to $1,100 to qualified recipients, with amounts varying between $250 and $1,100 depending on filing status, dependent claims, and income verification method.

Defines qualified recipients as California residents who filed 2020 tax returns by October 15, 2021 (or by February 15, 2022 for those awaiting ITIN approvals) with California adjusted gross income of $75,000 or less and wages subject to withholding of $75,000 or less.

Requires the Controller to issue payments by July 15, 2022, using a continuously appropriated Golden State Stimulus Emergency Fund, with unused funds transferred to the General Fund by June 1, 2024.

Prohibits offsetting Stimulus II payments against delinquent accounts until January 1, 2023, and prevents withholding or levy of payments for state tax liabilities until January 1, 2023.

Excludes Stimulus II payments from gross income for personal income tax purposes and protects payments from garnishment orders, except in cases involving child support, spousal support, or criminal restitution.