(1) Existing property tax law specifies the date on which a remittance to a taxing agency is deemed to be received depending on the method of delivery, as provided, including for items mailed with an official postmark. This bill would require, in the absence of any specified dates, the remittance to be deemed received on the date the remittance is received by the county treasurer-tax collector, except as provided. (2) Existing property tax law authorizes a tax collector to sell property that has become tax defaulted, as provided, and has not been redeemed. Existing law requires the tax collector to sell the property at a public auction to the highest bidder and prohibits the tax collector from accepting an offer less than the minimum price approved, as provided, except that the tax collector may reduce the minimum price if there has been a partial redemption or partial cancellation, as specified. This bill would also authorize a tax collector to reduce the minimum price where the minimum necessary to redeem is decreased due to the removal or reduction of defaulted taxes resulting from the removal or reduction of a special assessment or a direct charge against the property. (3) The Transactions and Use Tax Law authorizes various local governmental entities, subject to certain limitations and approval requirements, to levy transactions and use taxes as special taxes in accordance with the procedures and requirements set forth in that law. The Transactions and Use Tax Law prohibits an ordinance adopted under its provisions from becoming operative on other than the first day of a calendar quarter, or prior to the first day of the first calendar quarter, commencing more than 110 days after the adoption of the ordinance. This bill would instead prohibit an ordinance adopted under the Transactions and Use Tax Law from becoming operative on other than the first day of a calendar quarter, or prior to the first day of the first calendar quarter, commencing more than 110 days after the election on the ordinance proposing the tax. (4) The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including various motion picture credits, commonly referred to as motion picture credit 1.0, 2.0, 3.0, and 4.0, and the certified studio credit, to be allocated by the California Film Commission in differing amounts equal to specified percentages of the qualified expenditures of a qualified motion picture in this state. Existing law allows a qualified taxpayer, if a motion picture credit exceeds the taxpayer's tax liability, to elect to assign a portion of the credit to one or more affiliated corporations for each taxable year in which the credit is allowed, as specified. AB 1138 (Chapter 27 of the Statutes of 2025) , effective July 3, 2025, among other things, for purposes of the motion picture credit 3.0 and 4.0 and for purposes of the certified studio credit, expands the definition of a qualified taxpayer to include a single member limited liability company that is disregarded for tax purposes. AB 1138 prohibits a motion picture credit 1.0 and 2.0 or certified studio credit generated by a disregarded single member limited liability company from being ineligible for certain reasons for assignment to a corporation that, directly or indirectly, owns the disregarded single member limited liability company, or to an affiliated corporation of that corporation. This bill would additionally prohibit a motion picture credit 3.0 generated by a disregarded single member limited liability company from being ineligible for those same reasons for assignment to a corporation that, directly or indirectly, owns the disregarded single member limited liability company, or to an affiliated corporation of that corporation. (5) The California Constitution provides for the establishment of the State Board of Equalization, which, before July 1, 2017, had primary responsibility for most of the state's duties, powers, and responsibilities regarding the administration of taxes and fees. Existing law, on July 1, 2017, transferred to the California Department of Tax and Fee Administration various duties, powers, and responsibilities of the State Board of Equalization, including enforcing specified licensing and tax provisions of the Cigarette and Tobacco Products Tax Law and providing information to the Attorney General relative to a seller's failure or attempt to comply with specified provisions of federal law. This bill would change references in these provisions of the Cigarette and Tobacco Products Tax Law from the "State Board of Equalization" or "board" to the "California Department of Tax and Fee Administration" or "department," as applicable, to reflect the transfer of the board's duties, powers, and responsibilities to the department.
Existing law, the Child Care and Development Services Act, requires the State Department of Social Services to administer childcare and development programs, including, among others, migrant childcare and development programs. Existing law, for purposes of migrant childcare and development programs, defines a "migrant agricultural worker family" as a family that has earned at least 50% of its total gross income from employment in fishing, agriculture, or agriculturally related work during the 12-month period immediately preceding the date of application for childcare and development services. Existing law requires the children of these families to be enrolled in child development programs on the basis of specified priorities, including priority to children whose families move from place to place. This bill would instead define a "migrant agricultural worker family" as a family with at least one individual who has earned at least 40% of their total gross income from employment in fishing, agriculture, or agriculturally related work during the 12-month period immediately preceding the date of application for childcare and development services. For the purpose of enrollment in migrant child care and development programs, the bill would require the department to ensure that the self certification of income be consistent with other child care and development programs under the act.
Federal law prohibits a person from willfully or maliciously interfering with or causing interference to radio communications. Federal law prohibits a person from manufacturing, importing, selling, offering for sale, or shipping a device that interferes with radio communications. Federal law makes a violation of these prohibitions punishable by a fine of not more than $10,000 or by imprisonment for a term not exceeding one year, or both the fine and imprisonment. Existing law makes it a misdemeanor for a person to intercept a public safety radio service communication for the purpose of using the communication to assist in the commission of a criminal offense or to avoid arrest, as specified. Existing law makes it an infraction to possess or equip a vehicle with a device that is capable of interfering with a device used by a law enforcement agency to measure the speed of moving objects, as specified, and makes it a misdemeanor to possess four or more of those devices. This bill would make it a crime to manufacture, import, market, purchase, sell, or operate a signal jammer, as defined, unless authorized to do so by the Federal Communications Commission, punishable as an infraction for a first offense, and a misdemeanor for a 2nd offense, as specified. The bill would make it a misdemeanor to operate a signal jammer in conjunction with the commission of a misdemeanor or felony, punishable by a fine of up to $1,000 or by imprisonment. The bill would make it a crime to willfully or maliciously use a signal jammer to block state or local public safety communications, if the person knows or should know that using the signal jammer is likely to result in death or great bodily injury and great bodily injury or death is sustained by any person as a result of that use, punishable as either a misdemeanor or a felony. The bill would require forfeiture of the signal jamming device upon conviction for these crimes. By creating new crimes, this bill would impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason.
Existing law, the Contractors State License Law, establishes the Contractors State License Board within the Department of Consumer Affairs and sets forth its powers and duties relating to the licensure and regulation of contractors. Existing law authorizes the board to appoint committees and make rules and regulations, as specified. Existing law generally requires, as a condition precedent to the issuance, reinstatement, reactivation, renewal, or continued maintenance of a license, a licensed contractor or applicant for licensure to have on file at all times with the board a current and valid Certificate of Workers' Compensation Insurance or Certification of Self-Insurance in the applicant's or licensee's business name, as specified. Existing law generally makes a violation of these provisions a misdemeanor. Existing law exempts from this requirement an applicant or licensee who has no employees, provided that they file a statement with the board before the issuance, reinstatement, reactivation, or continued maintenance of a license certifying that they do not employ any person, as specified, and who does not hold a specified license issued by the board, including a C-8 license, as defined. Existing law repeals these provisions on January 1, 2028. Existing law, commencing January 1, 2028, removes the above-specified exemptions, and instead exempts from the above-described filing requirement an applicant or licensee organized as a joint venture that has no employees, provided that they file a statement with the board before the issuance, reinstatement, reactivation, or continued maintenance of a license certifying that they do not employ any person, as specified. Existing law requires the board, by no later than January 1, 2027, to establish a process and procedure to verify that applicants or licensees without an employee or employees are eligible for exemption from the workers' compensation insurance requirement, and authorizes the process or procedure to include an audit, proof, or other means, to verify eligibility. This bill would require that verification process or procedure to include an audit, proof, or other means to obtain evidence to verify eligibility for exemption from the workers' compensation insurance requirement. The bill would also require the board to report its proposed verification process to the Legislature no later than January 1, 2027. Existing law makes the filing of an exemption certificate for workers' compensation insurance on file with the board that is false, or the employment of a person subject to coverage under the workers' compensation laws after the filing of an exemption certificate without first filing a Certificate of Workers' Compensation Insurance or Certification of Self-Insurance in accordance with specified provisions or without maintaining coverage for that person, cause for disciplinary action. This bill would include as disciplinary action, among other penalties, a minimum civil penalty of $10,000 per violation for any sole owner licensee found to have employed workers without maintaining workers' compensation coverage, and would make conforming changes. The bill would prohibit the board from renewing or reinstating a license subject to the above-described disciplinary action until the applicant or licensee provides the board a current and valid Certificate of Workers' Compensation Insurance or Certification of Self-Insurance in the applicant's or licensee's business name. Existing law requires the board to report annually to the Legislature, no later than October 1 of each year, certain statistical information for the prior fiscal year, including, among other things, the number of disciplinary actions taken by the board categorized by type, as specified, and by whether the disciplinary action resulted from an accusation, failure to comply with a citation, or failure to comply with an arbitration award. This bill would require that the report specify the number of disciplinary actions for violations of specified provisions relating to the filing of a workers' compensation insurance exemption certificate or a certification of self-insurance. This bill would incorporate additional changes to Section 7099.2 of the Business and Professions Code proposed by SB 779 to be operative only if this bill and SB 779 are enacted and this bill is enacted last.
Existing law establishes the Government Operations Agency, which consists of several state entities, including, but not limited to, the State Personnel Board, the Department of General Services, and the Office of Administrative Law. This bill would establish in the Government Operations Agency the California Education Interagency Council, composed of specified state officers and one nongovernmental entity representative for purposes of evaluating and addressing the changing nature of work and the economy, integrating and aligning education and employment systems, maximizing funding impact, supporting adult skill development, aligning regional education and workforce needs, and serving as a forum for discussing the impacts of intersegmental and cross-sector policy issues, as specified. The bill would require the council, among other duties, to adopt strategic and workforce plans, report on the outcomes of its work and provide recommendations regarding intersegmental, cross-sector, and interagency initiatives and programs to the Governor and the Legislature, and, upon appropriation, establish a faculty and employer advisory committee, as specified. The bill would also establish the Office of the California Education Interagency Council in the Government Operations Agency as a neutral administrative body. This bill would become operative only if Senate Bill 638 of the 2025–26 Regular Session is enacted.
Existing law, commencing January 1, 2027, prohibits a person or entity from manufacturing, selling, delivering, holding, or offering for sale in commerce any cosmetic product that contains any of several specified intentionally added ingredients except under specified circumstances. This bill, the Musk Reduction Act, would expand that prohibition by adding musk ambrette, musk tibetene, musk moskene, and musk xylene to the list of banned ingredients. The bill would also, beginning January 1, 2027, prohibit the use of musk ketone in cosmetic products in excess of specified amounts, including 1.4% in fine fragrance products, and oral products, as defined. This bill would incorporate additional changes to Section 108980 of the Health and Safety Code proposed by Senate Bill 39 to be operative only if this bill and Senate Bill 39 are enacted and this bill is enacted last.
Existing law requires a hospital to provide patients with a written notice containing information about the availability of the hospital's discount payment and charity care policies, including information about eligibility and the contact information for a hospital employee or office from which a person may obtain further information about these policies. Existing law defines "charity care" and "discount payment" for these purposes. Existing law requires a hospital to provide to the Department of Health Care Access and Information a copy of its discount payment policy, charity care policy, eligibility procedures for those policies, review process, and the application for charity care or discounted payment programs, among other information. A violation of these provisions results in an administrative penalty, as specified. This bill would, commencing July 1, 2027, require a hospital to screen a patient to determine if they meet specific criteria, including that the patient is enrolled in CalFresh or CalWORKs, and, if they do, presumptively determine that a patient is eligible for participation under the hospital's charity care policy and discount payment policy. The bill would require a hospital to screen a patient for eligibility if the patient meets other specified criteria, including, among others, that the patient is uninsured. The bill would prohibit a hospital from requiring a patient to apply for the federal Medicare program, the Medi-Cal program, or other coverage before the patient is screened for or provided with discounted payment, as specified. The bill would require a hospital to provide patients with the ability to opt out of the screening process through a specified form. The bill would authorize a hospital, at its discretion or as established in its charity care policy or discount payment policy, to make presumptive determinations of eligibility or to conduct screening for patients that do not meet the criteria described above. The bill would authorize certain procedures and tools for screening, including, among others, allowing a hospital to use third-party software tools or services or to contract with a third party under specified conditions. The bill would require a hospital to provide a specified written notice to those patients determined to be eligible, presumptively or otherwise, under these provisions and would prohibit any billing statements from being sent prior to the written notice. The bill would require the billing statements to reflect the adjustments made to the patient's hospital charges under the hospital's charity care policy or discount payment policy.
Existing law provides for taking and possession of listed nongame birds without a hunting license if taken in compliance with specified requirements. This bill would allow, until January 1, 2031, a mute swan to be taken or possessed under similar circumstances as other listed nongame birds. The bill would encourage a person to report to the Department of Fish and Wildlife when they take or possess a mute swan. The bill would require the department to collect information about enforcement actions, taken by department personnel, associated with the take and possession of a mute swan.
The Corporation Tax Law, in modified conformity with federal tax law, provides an exemption from the taxes imposed by that law for specified organizations. Existing law references federal tax law to give priority to tax-exempt organizations, or to require tax-exempt status, for the purpose of certain grants and service contracts. This bill would provide that where specified federal tax law is referenced to determine eligibility for any state grant or service contract, or for the disbursement of state or local funds, it is deemed to also refer to the relevant provision of the Corporation Tax Law. Existing law designates the State Department of Social Services as the single agency with full power to supervise every phase of the administration of public social services, including services for refugees, immigrants, and asylees, except as specified. Existing law requires the department to allocate federal funds for refugee social services programs to eligible counties and, in certain circumstances, to qualified nonprofit organizations. Existing law requires the department, subject to an appropriation, to provide grants to qualified nonprofit organizations through contracts to provide certain immigration-related legal services to persons residing in, or formerly residing in, the state. Existing law requires the department to administer a rapid response program to award grants or contracts to entities, including nonprofit organizations, that provide critical assistance to immigrants during times of need. Existing law, subject to an appropriation, establishes the Enhanced Services for Asylees and Vulnerable Noncitizens program to provide resettlement services for persons granted asylum by the United States Attorney General or the United States Secretary of Homeland Security or who are eligible to receive refugee cash assistance and services as victims of crime. Existing law requires a grant or contract awarded pursuant to that program to be executed only with a qualified nonprofit organization. Existing law defines "qualified nonprofit organization" or "nonprofit organization" for purposes of these provisions to include a nonprofit organization that, among other things, is exempt from federal income taxation, as specified. This bill would revise the definition of "qualified nonprofit organization" or "nonprofit organization" under the above-described provisions to additionally include a nonprofit organization that meets specified requirements to qualify for state tax-exempt status. This bill would declare that it is to take effect immediately as an urgency statute.
(1) Existing law states the policy of the State of California is to afford all persons in public schools, regardless of their disability, gender, gender identity, gender expression, nationality, race or ethnicity, religion, sexual orientation, or any other specified characteristic, equal rights and opportunities in the educational institutions of the state. Existing law prohibits the governing board of a school district, a county board of education, or the governing body of a charter school from adopting or approving the use of any textbook, instructional material, supplemental instructional material, or curriculum if its use would subject a pupil to unlawful discrimination, as specified. This bill would additionally prohibit the adoption or approval of the use of any professional development materials if the use of the material would subject a pupil to unlawful discrimination, as specified. The bill would similarly prohibit the adoption or approval of the use of professional development materials or services that promote, endorse, or otherwise support actions or the use of textbooks, instructional materials, supplemental instructional materials, or curriculum that would subject a pupil to unlawful discrimination, as specified. If the governing board of a school district, a county board of education, or the governing body of a charter school knows or has reason to know that materials were used in a classroom or an action occurred that resulted in unlawful discrimination, or knows or has reason to know that professional development materials or services were used that resulted in unlawful discrimination, the bill would require investigation and remediation of the action, as provided. This bill would establish the Office of Civil Rights, under the administration of the Government Operations Agency, with the purpose of working directly with local educational agencies to prevent and address discrimination and bias, as specified. The bill would require the Director of the Office of Civil Rights to be appointed by the Governor and confirmed by the Senate. The bill would require the Office of Civil Rights, in consultation with the State Department of Education and under the supervision of the Government Operations Agency, to, among other things, (A) provide education and educational resources to identify and prevent antisemitism and other forms of discrimination and bias, (B) share relevant laws and regulations with educational state agencies, school districts, county offices of education, charter schools, and community stakeholders, and (C) annually submit a report to the Government Operations Agency, the Superintendent of Public Instruction, the executive director of the State Board of Education, and the Legislature on the state of discrimination and bias in all local educational agencies, as specified. The bill would also require the Office of Civil Rights to employ the Antisemitism Prevention Coordinator to be appointed by the Governor and confirmed by the Senate. The bill would require the Antisemitism Prevention Coordinator to, among other things, develop, consult, and provide antisemitism education to school personnel to identify and proactively prevent antisemitism and to make recommendations, in coordination with the executive director of the state board, to the Legislature on legislation necessary for the prevention of antisemitism in educational settings. (2) Existing law authorizes a party to a written complaint of prohibited discrimination to appeal the action taken by the governing board of a school district to the State Department of Education. This bill would authorize a party to a written complaint of prohibited discrimination to appeal to the department based on the governing board of a school district's failure to issue an investigation report within a certain timeline. Existing law authorizes a person to file a complaint of an alleged violation with the local educational agency using the uniform complaint process or directly with the Superintendent as provided. If the Superintendent determines that a local educational agency has violated that prohibition and has not taken corrective action within 60 days, existing law authorizes the department to use any means authorized to effect compliance. This bill would authorize the department to require local educational agencies to take specified corrective actions, including obtaining technical assistance from the Office of Civil Rights and requiring the local educational agency to engage in regular reporting to the Office of Civil Rights and to use alternative instructional materials. The bill would prohibit instructional materials found to have resulted in unlawful discrimination, as provided, to be used in any current course offerings or any subsequent course offerings. If the unlawful discrimination involves antisemitism, the bill would require an improvement plan to be created in consultation with the Antisemitism Prevention Coordinator. If a determination is made that an organization has contracted to provide any textbook, instructional material, professional development material, supplemental instructional material, or curriculum that violates specified laws that prohibit subjecting a pupil to unlawful discrimination, the bill would require a local educational agency or the Superintendent to notify the organization that it must take corrective action, as provided, and would require the organization found to be in violation to, among other things, reimburse all funds received for their services from the local educational agency. (3) Existing law prohibits instruction or school-sponsored activities that promote a discriminatory bias on the basis of race or ethnicity, gender, religion, disability, nationality, sexual orientation, or other characteristics, as provided. This bill would establish that discriminatory bias in instruction and school-sponsored activities does not require a showing of direct harm to members of a protected group and would not require members of a protected group to be present while the discriminatory bias is occurring for the act to be considered discriminatory bias. If the governing board or body of the local educational agency finds that instruction or school-sponsored activities are discriminatory, as provided, the bill would require corrective action to be taken, as provided. (4) Existing law requires the governing board of a school district to annually notify parents or guardians of minor pupils of specified rights and responsibilities of the parent or guardian and of specified school district policies and procedures. This bill would require the notification to additionally advise the parent or guardian of the protections, requirements, and responsibilities prescribed in this bill. (5) This bill would require the department, by October 1 of each year, to issue a management bulletin to all local educational agencies describing the protections, requirements, and responsibilities prescribed in certain laws. The bill would require the Superintendent, in consultation with the executive director of the state board and the Antisemitism Prevention Coordinator, to develop and maintain a distinct internet web page containing resources and information specific to antisemitism on its internet website. (6) This bill would make the operation of its provisions contingent upon the enactment of SB 48 of the 2025–26 Regular Session. (7) By imposing additional duties on local educational agencies, this bill would impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.
Existing law, the California Community Care Facilities Act, provides for the licensing and regulation of community care facilities by the State Department of Social Services, including adult day programs and residential facilities. A violation of provisions relating to these facilities is a misdemeanor. This bill would authorize a licensed facility or licensee, as defined, upon receipt of a request from a client, or the authorized representative of a client, who has been diagnosed with seizures, a seizure disorder, or epilepsy and who has been prescribed intranasal emergency antiseizure medication, to allow an administrator or authorized volunteer, as defined, to administer intranasal emergency antiseizure medication to the client during a seizure emergency. The bill would require the department, on or before January 1, 2028, to establish minimum standards for this training, as specified. The bill would prohibit intranasal emergency antiseizure medication from being administered to a client unless the licensee has a seizure action plan for the client that contains specified information, including, among other things, a signed written authorization verifying that a seizure experienced by the client may be responded to at the licensee by a nonmedical professional, including through the administration of emergency antiseizure medication, as specified. The bill would require licensees to maintain with the client's seizure action plan a description of how the licensee will coordinate care for a client in the absence of an administrator or authorized volunteer and what actions will be taken to ensure the continued safety of the client. The bill would require licensed facilities to provide a specified notice to all administrators and authorized volunteers that, among other things, informs them of their right to rescind an offer to volunteer at any time, as specified, and explains the liability protections and indemnification requirements described below. The bill would require any licensee that authorizes administrators or authorized volunteers to ensure that each administrator or authorized volunteer will be provided defense and indemnification for any and all civil liability, as specified. The bill would prohibit an administrator or authorized volunteer who administers intranasal emergency antiseizure medication, any person who provides training to an administrator or authorized volunteer, or any person who otherwise complies with the requirements of the above-described provisions, in good faith and not for compensation, from being subject to professional review, civil liability, or criminal prosecution for their actions or omissions, or the actions or omissions of a volunteer, as specified. By expanding the scope of an existing crime, this bill would impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason.
Existing law requires a county social worker to investigate the circumstances of each child taken into temporary custody by a peace officer under specified circumstances. Existing law requires the social worker to conduct an investigation, within 30 days of the child's removal, to identify and locate adult relatives of the child, as specified, and to provide them with a notification that the child has been removed from the custody of the child's parents, guardians, or Indian custodian, and an explanation of the various options to participate in the care and placement of the child. This bill, the Justice through Placing Foster Children with Families Act, would require, beginning January 1, 2027, each county to review publicly available data comparing the statewide national average rate of placing children with relatives in the prior year for comparison with the county's placement rate during the same period, and, in the case of Indian children, the statewide average rate according to the federal Indian Child Welfare Act of 1978 placement preferences, as specified. The bill would require that, if the county's placement rate is less than the statewide average, the county welfare director, or their designee, to consult with the Center for Excellence in Family Finding, Engagement, and Support to identify best practices that may be adopted by the county to improve its placement rate, as specified. By increasing the duties of county welfare departments, the bill would impose a state-mandated local program. The bill would make related findings and declarations. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason.
