SB 1408 California Senate · 2025-2026 Regular Session

Contra Costa Transportation Authority: transactions and use tax.

Summary

Existing law authorizes various local governmental entities, subject to certain limitations and approval requirements, to levy a transactions and use tax for general purposes, in accordance with the procedures and requirements set forth in the Transactions and Use Tax Law, including a requirement that the combined rate of all taxes that may be imposed in accordance with that law in the county not exceed 2%. This bill would authorize, until January 1, 2045, the Contra Costa Transportation Authority to impose a transactions and use tax for the support of countywide transportation programs at a rate of no more than 1% that would, in combination with other transactions and use taxes, exceed the above-described combined rate limit of 2%, if the ordinance proposing the tax is approved by the voters, subject to applicable voter approval requirements, as specified. The bill would provide that a transactions and use tax rate imposed pursuant to the bill will not be considered for purposes of that combined rate limit described above. This bill would make legislative findings and declarations as to the necessity of a special statute for the County of Contra Costa.

Bill status passed both 4 of 5 stages cleared

Introduction

Feb 2026

Committee Review

Aug 2026

Senate Passage

May 2026

Assembly Passage

Aug 2026

Governor

Introduced Feb 20, 2026 Last action Aug 27, 2026

Maddy AI version diff · 4 comparisons

What changed between versions

08/30/26 - Enrolled → SB1408 · 1 edit

MINOR

No substantive policy changes were made between these two versions. The diff reflects a transition from a formally enrolled legislative document (with passage dates, Governor's receipt line, and page numbers) to a web-based bill text page (with navigation elements and a different layout). The actual statutory language, tax rate, deadline, and requirements are identical in both versions.

TECHNICAL

The document was reformatted from a formal enrolled legislative document (including Senate/Assembly passage dates, Governor's receipt block, and page numbers) to a web-based bill text page with site navigation elements. No changes were made to the substantive statutory content.

03/23/26 - Amended Senate → 04/14/26 - Amended Senate · 4 edits · Apr 14, 2026

MODERATE

The April 14 amendment removed the entire Public Utilities Code chapter that would have given the Contra Costa Transportation Authority broad operational powers, including coordination duties over county transit systems, a signal coordination clearinghouse role, property acquisition and eminent domain authority, and designation as a transit district. The bill was narrowed to focus solely on authorizing CCTA to impose a transactions and use tax of up to 1 percent for countywide transportation programs, with the tax excluded from the combined rate limit. This represents a significant reduction in scope from a comprehensive authority-empowerment bill to a focused tax authorization.

Scope change

The bill's scope was dramatically narrowed. It no longer creates new operational duties for CCTA or other transit operators in Contra Costa County. The remaining bill is limited to authorizing CCTA to impose a 1 percent transactions and use tax (excluded from the combined rate cap) for countywide transportation programs, subject to voter approval, with a sunset date of January 1, 2045.

SCOPE

Removed all of Public Utilities Code Chapter 8 (Sections 180350-180357), which would have designated CCTA as an 'authority' under the Local Transportation Authority and Improvement Act with full powers, defined public transit systems broadly (including bike share, ferries, mobility hubs, innovative mobility systems), authorized CCTA to acquire/develop/own/operate facilities, made CCTA a transit district for certain purposes, required CCTA to coordinate public transit in Contra Costa County, required transit operators to work with CCTA upon request, required CCTA to serve as a signal coordination clearinghouse, and granted eminent domain and property acquisition powers.

Bill title and digest narrowed from referencing both the Public Utilities Code and Revenue and Taxation Code to only the Revenue and Taxation Code, and the digest was shortened to focus solely on the transactions and use tax authorization rather than the broader authority powers.

ENFORCEMENT

Removed the state mandate reimbursement provision (former Section 4) that would have required the state to reimburse local agencies for costs mandated by the bill, consistent with removing the new duties imposed on CCTA and transit operators.

FISCAL

Fiscal note changed from 'Fiscal committee: yes' to 'Fiscal committee: no' and 'State-mandated local program: yes' to 'State-mandated local program: no', reflecting that the remaining bill no longer creates state-mandated local program costs.

Floor votes · Senate May 19, 2026 · Assembly Aug 26, 2026

How they voted

30–9

Passed · 1 other

Total votes 40

May 19, 2026

D Democratic30

30 Yea

100% Yea

R Republican10

9 Nay 1

90% Nay

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Aug 27, 2026

Upper · Passed

In Senate. Ordered to engrossing and enrolling.

upper

Aug 26, 2026

Lower · Passed

Read third time. Passed. Ordered to the Senate.

lower

Jun 30, 2026

Lower · Passed

From committee: Do pass. (Ayes 4. Noes 2.) (June 29).

lower

Jun 18, 2026

Lower · Passed

From committee: Do pass and re-refer to Com. on REV. & TAX. (Ayes 8. Noes 1.) (June 17). Re-referred to Com. on REV. & TAX.

lower

Jun 8, 2026

Committee

Referred to Coms. on L. GOV. and REV. & TAX.

lower

May 19, 2026

Upper · Passed

Read third time. Passed. (Ayes 30. Noes 9. Page 4336.) Ordered to the Assembly.

upper

Apr 22, 2026

Upper · Passed

From committee: Do pass. (Ayes 4. Noes 1. Page 4016.) (April 22).

upper

Apr 14, 2026

Upper · Passed

From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.

upper

Apr 8, 2026

Upper · Passed

From committee: Do pass and re-refer to Com. on REV. & TAX. (Ayes 9. Noes 2. Page 3761.) (April 7). Re-referred to Com. on REV. & TAX.

upper

Mar 23, 2026

Upper · Passed

From committee with author's amendments. Read second time and amended. Re-referred to Com. on TRANS.

upper

Mar 4, 2026

Committee

Referred to Coms. on TRANS. and REV. & TAX.

upper

Feb 20, 2026

Introduced

Introduced. To Com. on RLS. for assignment. To print.

upper

1 primary · 0 co-sponsors