California Revenue And Taxation Code Section 18708

The Legislature finds and declares all of the following: (a) Due to the extended wars and conflicts around the globe, deployment of reserve members of the Armed Forces of the United States can average a year or more. (b) Private companies do not generally offset the difference in their employees` reduced salaries while serving overseas. Military families are losing as much as 70 percent of their household income when a primary income producer serves on active duty. (c) It is the intent of the Legislature, in enacting this article, to establish a fund for the granting of relief aid to persons who are reserve members of the Armed Forces of the United States who are California residents, who have been called to active duty.