SB 881 California Senate · 2025-2026 Regular Session

Income taxation: credits: voluntary contributions: food bank donations.

Summary

(1) The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including, for taxable years beginning on or after January 1, 2017, and before January 1, 2027, a credit for qualified taxpayers in an amount equal to 15% of the qualified value of fresh fruits or vegetables and specified raw agricultural products or processed foods donated to a food bank. This bill would extend the authorization for those tax credits for taxable years beginning before January 1, 2032. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. For purposes of complying with these requirements, existing law requires the Franchise Tax Board to submit a report to the Legislature regarding the utilization of the above-described credit on or before December 1 of each year until January 1, 2026. This bill would extend that reporting requirement to January 1, 2031. The bill would make related findings and declarations. (2) Existing law authorizes individuals to contribute amounts in excess of their personal income tax liability for the support of specified funds, including the Emergency Food for Families Voluntary Tax Contribution Fund. Under existing law, the provisions governing that voluntary contribution fund are in effect until January 1, 2026, and are repealed as of December 1 of that year. This bill would extend the provisions that apply to the Emergency Food for Families Voluntary Tax Contribution Fund until January 1, 2033, as provided. The bill would additionally make a nonsubstantive change reflective of existing law. By extending the term of a continuously appropriated fund, the bill would make an appropriation. (3) This bill would declare that it is to take effect immediately as an urgency statute.

Issues: ✓ Budget & Taxes

Bill status passed both 4 of 5 stages cleared

Introduction

Jan 2026

Committee Review

Aug 2026

Senate Passage

Aug 2026

Assembly Passage

Aug 2026

Governor

Introduced Jan 12, 2026 Last action Aug 24, 2026

Maddy AI version diff · 5 comparisons

What changed between versions

08/20/26 - Enrolled → SB881 · 2 edits

MINOR

No substantive policy changes occurred between these two versions. The difference is purely presentational: the first version is the formal enrolled document with signature blocks, chapter heading, and page numbers, while the second version is a web page rendering of the same bill from the California Legislature website, adding navigation elements, version history, and status metadata.

TECHNICAL

Removed formal enrolled document formatting including the Senate Bill number header, passage date signature lines for the Secretary of the Senate and Chief Clerk of the Assembly, the Governor's receipt block with blank date fields, the chapter heading, and internal page numbers.

Added web page navigation elements (menu links, search bar, version history list, status indicators, share buttons) and a publication timestamp of 08/20/2026 09:00 PM, reflecting the bill's display on the California Legislature website rather than as a standalone enrolled document.

Floor votes · Senate May 19, 2026 · Assembly Aug 17, 2026

How they voted

39–0

Passed · 1 other

Total votes 40

May 19, 2026

D Democratic30

30 Yea

100% Yea

R Republican10

9 Yea 1

90% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Aug 19, 2026

Upper · Passed

Assembly amendments concurred in. (Ayes 38. Noes 0.) Ordered to engrossing and enrolling.

upper

Aug 19, 2026

Upper · Passed

Urgency clause adopted.

upper

Aug 18, 2026

Introduced

In Senate. Concurrence in Assembly amendments pending.

upper

Aug 17, 2026

Assembly · Passed

Assembly Vote: pass (73-0-5)

assembly

Aug 17, 2026

Lower · Passed

Read third time. Urgency clause adopted. Passed. Ordered to the Senate.

lower

Aug 13, 2026

Lower · Passed

From committee: Do pass. (Ayes 15. Noes 0.) (August 13).

lower

Jul 1, 2026

Lower · Passed

Read second time and amended. Re-referred to Com. on APPR.

lower

Jun 30, 2026

Lower · Passed

From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (June 29).

lower

Jun 4, 2026

Lower · Passed

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

lower

May 26, 2026

Committee

Referred to Com. on REV. & TAX.

lower

May 19, 2026

Upper · Passed

Read third time. Passed. (Ayes 39. Noes 0. Page 4350.) Ordered to the Assembly.

upper

May 14, 2026

Upper · Passed

Read second time and amended. Ordered to second reading.

upper

May 14, 2026

Upper · Passed

From committee: Do pass as amended. (Ayes 7. Noes 0. Page 4255.) (May 14).

upper

Mar 25, 2026

Upper · Passed

From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 5. Noes 0. Page 3691.) (March 25). Re-referred to Com. on APPR.

upper

Feb 11, 2026

Committee

Referred to Com. on REV. & TAX.

upper

Jan 12, 2026

Introduced

Introduced. Read first time. To Com. on RLS. for assignment. To print.

upper

1 primary · 2 co-sponsors