Existing law prescribes the procedures by which a proposed ordinance may be submitted to the governing board of a district by an initiative measure. These procedures do not apply to specified districts, including a district formed under a law that does not provide a procedure for elections. This bill would authorize the voters of any district that has authority to impose a transactions and use tax for transportation purposes to impose a retail transactions and use tax by an initiative measure. The bill would prohibit the initiative tax from exceeding the maximum authorized rate for a tax imposed by an ordinance enacted by the governing body of the district, and the bill would require the initiative measure to contain all spending limitations and substantive accountability standards applicable to a tax imposed by an ordinance enacted by the governing body. To the extent the bill would increase the duties of county elections officials, the 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 imposes various taxes, including a tax on income, the gross receipts from the sale of tangible personal property, and real property. This bill would impose a tax on a social media platform provider, as defined, equal to an unspecified percentage of the annual gross receipts derived from the purchase of programmatic advertising for distribution on the provider's social media platform, as provided. The bill would require the California Department of Tax and Fee Administration to administer the tax pursuant to the Fee Collection Procedures Law, the violation of which is a crime. By extending the application of the Fee Collection Procedures Law, this bill would impose a state-mandated local program. This bill would create the Social Media Safety Trust Fund within the State Treasury and would require all moneys raised pursuant to these taxes be deposited into the fund. The bill would establish various accounts within the fund and would allocate moneys into those accounts for expenditure according to specified purposes, including an Education Account, Mental Health Care Account, Research and Development Account, and Social Services Account. The bill would continuously appropriate the moneys in the fund to administer those provisions. 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.
(1) Existing law, the Bergeson-Peace Infrastructure and Economic Development Bank Act, establishes the California Infrastructure and Economic Development Bank (I-Bank) in the Governor's Office of Business and Economic Development. Existing law, among other things, authorizes the I-Bank to issue bonds, make loans, and provide financial assistance for various types of projects that qualify as economic development or public development facilities. This bill would enact the Community Stabilization Act. The bill would require the I-Bank to develop and administer a program to issue a security, and to cease issuing a security on January 1, 2030. The bill would specify that the purpose of the program is to help stabilize property values in disaster-affected areas by allowing qualified investors, as defined, to purchase tradable securities, with the funding allocated to qualifying investment entities that purchase and manage residential land until it can be resold at fair market value. The bill would require profits from the land investments to be shared among investors and the I-Bank according to certain percentages, with qualifying investment entities being reimbursed for their administrative costs. This bill would establish various requirements for the security, including that it be tradeable, comply with specified municipal bonding requirements, and that it be funded by investments made by qualified investors using funds available pursuant to the federal Community Reinvestment Act of 1977. The bill would require the security to repay the investment upon a liquidity event and within 7 years of the purchase of an investment property, and would describe a liquidity event as the refinance or sale of the investment property. This bill would require funds raised from the purchase of the security to be deposited in the Community Stabilization Fund, which would be created by the bill, and would require all moneys in the fund to be continuously appropriated to the I-Bank. The bill would require the I-Bank to allocate moneys in the fund to qualifying investment entities to be invested in the Counties of Los Angeles and Ventura and in those areas that are covered by a state of disaster declared by the Governor. The bill would require a qualifying investment entity to meet prescribed requirements, including that it be a specified entity, including, among others, a nonprofit organization, as provided. The bill would also impose various requirements on the qualifying investment entity relating to the purchase, maintenance, and sale of the investment property, including, among other things, limiting the purchase of property to residential property that has been damaged or destroyed by the wildfires that began on January 7, 2025, in the Counties of Los Angeles and Ventura, as specified. The bill would require the I-Bank to submit a final report on the program to the Legislature, the Governor, and the Department of Finance no later than January 1, 2034, as specified. By establishing a new continuously appropriated fund, the Community Stabilization Fund, this bill would make an appropriation. (2) This bill would make legislative findings and declarations as to the necessity of a special statute for the Counties of Los Angeles and Ventura. (3) This bill would declare that it is to take effect immediately as an urgency statute.
Existing law, the California Fair Employment and Housing Act, establishes the Civil Rights Department within the Business, Consumer Services, and Housing Agency and sets forth its powers and duties relating to enforcement of civil rights laws and assistance to communities in resolving disputes, disagreements, or difficulties relating to discriminatory practices. This bill, upon appropriation by the Legislature and commencing on or before the later of either July 1, 2026, or one year after the date of the appropriation, would require the department to create and implement statewide and regional radio, social media, and television campaigns for the purposes of discouraging discrimination. The bill would require the department to convene a working group to develop a plan to implement the campaigns above. The bill would exempt the working group from the Bagley-Keene Open Meeting Act. Existing constitutional provisions require that a statute that limits the right of access to the meetings of public bodies or the writings of public officials and agencies be adopted with findings demonstrating the interest protected by the limitation and the need for protecting that interest. This bill would make legislative findings to that effect.
(1) Existing law creates the Metropolitan Transportation Commission as a local area planning agency for the 9-county San Francisco Bay area with comprehensive regional transportation planning and other related responsibilities. Existing law creates various transit districts located in the San Francisco Bay area, with specified powers and duties relating to providing public transit services. This bill would establish the Public Transit Revenue Measure District with jurisdiction extending throughout the boundaries of the Counties of Alameda, Contra Costa, San Mateo, and Santa Clara and the City and County of San Francisco and would require the district to be governed by the same board that governs the commission, thereby imposing a state-mandated local program. The bill would authorize a retail transactions and use tax applicable to the entire district to be imposed by the board of the district or by a qualified voter initiative for a duration of 14 years, and in an amount of 0.5% in each of the above-described counties located within the district and 1% in the City and County of San Francisco, subject to voter approval at the November 3, 2026, statewide general election. After payments are made for various administrative expenses, the bill would require the district to transfer specified portions of the proceeds of the tax to the commission for allocation to certain programs and other purposes and for allocation to the Alameda-Contra Costa Transit District, the Peninsula Corridor Joint Powers Board, commonly known as Caltrain, the San Francisco Bay Area Rapid Transit District, the San Francisco Municipal Transportation Agency, and other specified transit agencies, for transit operations expenses, and would require the district to transfer specified portions of the proceeds of the tax directly to other specified local transportation agencies, including the San Mateo County Transit District and the Santa Clara Valley Transportation Authority, for public transit expenses, as prescribed. By adding to the duties of local officials with respect to elections procedures for this bill on behalf of the district, the bill would impose a state-mandated local program. (2) Existing law requires the commission to develop regional transit service objectives, develop performance measures of efficiency and effectiveness, specify uniform data requirements to assess public transit service benefits and costs, and formulate procedures for establishing regional transportation priorities in the allocation of funds for transportation purposes. This bill would require the commission to contract with, and manage, a third-party consultant to conduct a financial efficiency review of the Alameda-Contra Costa Transit District, Caltrain, the San Francisco Bay Area Rapid Transit District, and the San Francisco Municipal Transportation Agency, as specified. The bill would require the review to be completed in 2 phases, with the analysis for the 2nd phase only required if the tax measure is approved by the voters of the Public Transit Revenue Measure District. The bill would require the consultant to transmit the analysis for each phase to an oversight committee, which the bill would create with a prescribed membership, for review and adoption. The bill would require a transit operator subject to the financial efficiency review to take specified actions in response to the analysis for the first phase and, subject to review of the oversight committee, to adopt an implementation plan that describes the cost-saving measures identified in the analysis for the 2nd phase that the operator plans to implement, as specified. The bill would require a transit operator subject to the financial efficiency review to verify its compliance with the requirements of the review as a condition of receiving funds from the tax measure approved by the voters of the district. The bill would require each transit operator to which the commission allocates funds to comply with a maintenance of effort requirement as a condition of receiving those funds, as provided. This bill would require the commission, if the tax measure is approved by the voters of the district and other conditions are satisfied, to establish an ad hoc adjudication committee for a transit operator subject to the above-described financial efficiency review to assess and adjudicate petitions submitted by a participating county transportation entity, as defined, or a county board of supervisors with regard to the performance of the transit operator within the geographic jurisdiction of the entity submitting the petition, as provided. As part of this process, the bill would require an ad hoc adjudication committee, among other things, to determine whether to direct the commission to withhold funding from the tax measure allocated to the transit operator if the committee agrees with a claim regarding the performance of the transit operator, as specified. This bill would require the commission to submit a report to the Legislature on or before March 31, 2026, on its forecast of the impacts to ridership on the Alameda-Contra Costa Transit District, Caltrain, the San Francisco Bay Area Rapid Transit District, and the San Francisco Municipal Transportation Agency from planned transportation projects and strategies included in its adopted regional transportation plan. By adding to the duties of the commission, the bill would impose a state-mandated local program. (3) The Bay Area County Traffic and Transportation Funding Act authorizes the formation of county transportation authorities in each of the 9 bay area counties, and provides for the imposition of a retail transaction and use tax in each of those counties of either 12 of 1% or 1%, subject to voter approval, with revenues to be used for various transportation purposes. This bill would instead provide that a retail transaction and use tax imposed under those provisions in the County of San Mateo or the City and County of San Francisco may be imposed in 18 of 1% increments up to 1%. (4) This bill would declare that its provisions are severable. (5) 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.
(1) Existing law requires each campus of the California Community Colleges to establish the position of Basic Needs Coordinator to assist students with on- and off-campus housing, food, mental health, and other basic needs services and resources, among other responsibilities, and to establish a Basic Needs Center where basic needs services and resources, including food services and resources, and staff are made available to students, as specified. Existing law requires each community college campus to report specified information related to basic needs services and resources to the office of the Chancellor of the California Community Colleges, and requires the chancellor's office to develop and submit to the Governor and the Legislature an annual report based on, among other things, the data and information reported by campuses. This bill would require, for the 2026–27 and 2027–28 fiscal years, each community college campus to provide classified employees with access to food pantry services offered by the Basic Needs Centers and report data and information related to that access to the chancellor's office, as specified, and would require the annual reports submitted by the chancellor's office to include that data and information. By expanding the services provided by Basic Needs Centers, the bill would impose a state-mandated local program. (2) Existing law establishes the Middle Class Scholarship Program (MCSP) under the administration of the Student Aid Commission. Existing law, subject to an available and sufficient appropriation, makes an undergraduate student eligible for a scholarship award under the MCSP if the student is enrolled at the University of California or the California State University, or enrolled in upper division coursework in a community college baccalaureate program, and meets certain eligibility requirements. Existing law generally sets the MCSP award at an amount that equals the difference between the student's cost of attendance and the sum of other scholarships, grants, or fee waivers, including those administered by federal, state, and institutions, awarded to the student in excess of $7,898 in expected student contribution, and, for dependent students with a household income exceeding $100,000, a percentage of the parents' contribution, as specified. If a federal, state, or institutionally administered student need-based scholarship, grant, or fee waiver of less than $300 is identified following determination of a student's MCSP award, this bill, for purposes of determining the student's MCSP award amount, would not require the student's MCSP award to be recalculated. The bill would require each institution participating in the MCSP to sign an institutional participation agreement with the commission acknowledging the institution's willingness to administer the MCSP program, as specified. (3) Existing law establishes the Zero-Textbook-Cost Degree Grant Program to reduce the overall cost of education for students and to decrease the time it takes students to complete degree programs offered by community colleges. Existing law requires the Chancellor of the California Community Colleges to distribute grants to community college districts that meet specified criteria to develop and implement associate degrees or career technical education certificate programs earned entirely by completing courses that eliminate conventional textbook costs by using alternative instructional materials and methodologies, including open educational resources. Existing law authorizes grant recipients to use the funds for developing and implementing degrees to obtain professional development and technical assistance to assist in the development of degrees. This bill would authorize grant recipients to also use the funds for developing and implementing degrees to obtain professional development and technical assistance to assist in the development of open educational resource materials. The bill would authorize the chancellor's office to allocate any unallocated resources appropriated for purposes of the program, on or after June 30, 2025, to a community college district to contract for the establishment of statewide open educational resources infrastructure, as provided. (4) Existing law requires the Board of Governors of the California Community Colleges to adopt regulations providing for the payment of apportionments to community college districts on a specified schedule. Existing law, notwithstanding that provision referenced above, adjusts the payment of apportionments to community college districts for the 2024–25 fiscal year to defer $243,693,000 of those payments to the 2025–26 fiscal year in accordance with a designated schedule. This bill would specifically reference two items of appropriation made in the Budget Act of 2025 as the funding source of the deferral payment described above. (5) The California Constitution establishes the Public School System Stabilization Account in the General Fund to provide a reserve for public school funding. The California Constitution requires, pursuant to specified calculations, the Controller to transfer certain moneys from the General Fund into the Public School System Stabilization Account for subsequent allocation to school districts and community college districts in fiscal years when the minimum state funding obligation for the support of school districts and community college districts falls below specified levels. The California Constitution authorizes the Legislature, upon the Governor's proclamation declaring a budget emergency, as described, to enact a statute that, among other things, appropriates funds in the Public School System Stabilization Account for the support of school districts and community college districts. This bill would appropriate $49,734,000 from the Public School System Stabilization Account to be transferred by the Controller to Section B of the State School Fund for the support of community college districts, as provided. (6) Existing law encourages community colleges to develop and implement Mathematics, Engineering, Science, Achievement (MESA) programs directed at identifying students affected by social, economic, and educational disadvantages, increasing the number of eligible students served under MESA programs, and increasing student success in transferring and completing baccalaureate degree programs in science, technology, engineering, and mathematics majors at 4-year higher education institutions, as specified. Existing law requires the board of governors to adopt regulations for purposes of MESA programs and requires those regulations to be consistent with specified requirements and accomplish certain goals. This bill, beginning in the 2026–27 fiscal year, would prohibit the Chancellor of the California Community Colleges from reserving more than 3.5% of funds appropriated for MESA programs on administrative and discretionary costs of supporting MESA programs, and would authorize the chancellor, in consultation with the California Community College Association of MESA Directors, to allocate the reserved funds solely for statewide coordination and enhancement of MESA programs. (7) Existing law appropriates $20,000,000 from the General Fund to the board of governors to support emergency financial assistance grants to students attending a community college. Existing law requires the office of the Chancellor of the California Community Colleges to allocate these funds to community college district's based on each district's share of total California Dream Act application (CADAA) filers that also received a Cal Grant systemwide. This bill would authorize the chancellor's office to reallocate those funds to community college districts to ensure all eligible CADAA filers receive a grant. The bill would require the chancellor's office to report to the appropriate policy committees and budget subcommittees of the Legislature on the progress of community college districts in awarding the emergency financial assistance grants to students, as specified. (8) This bill, for the 2025–26 fiscal year, would make funding appropriated in the Budget Act of 2025 in certain items of appropriation for community colleges available for transfer by the Controller to Section B of the State School Fund for purposes of distributing those funds to community college districts. (9) (A) This bill would incorporate additional changes to Section 66023.5 of the Education Code proposed by SB 271 to be operative only if this bill and SB 271 are enacted and this bill is enacted last. (B) This bill would incorporate additional changes to Section 70022 of the Education Code proposed by AB 88 and SB 67 to be operative only if this bill and either, or both, of those bills are enacted and this bill is enacted last. (10) 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. (11) This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.
The Local Transportation Authority and Improvement Act authorizes a county board of supervisors to create or otherwise designate a local transportation authority in the county that may impose a transactions and use tax for transportation purposes subject to voter approval and other specified requirements. Pursuant to that authority, the county board of supervisors of the County of Sacramento created the Sacramento Transportation Authority (STA) . This bill would provide that the allowable expenditure categories for revenues from a tax imposed by STA include the construction, modernization, and improvement of infrastructure, as defined, that supports infill or transit-oriented development in areas nominated by local governments, and included in regionally adopted plans that advance state greenhouse gas emissions reduction objectives, as specified. The bill would also authorize STA to impose a transactions and use tax under the act in a geographic area that comprises less than the total area of the County of Sacramento, subject to the approval of voters within that area and other specified requirements. Existing law authorizes regional transportation agencies and the Department of Transportation to apply to the California Transportation Commission to develop and operate high-occupancy toll lanes or other toll facilities. Under existing law, revenue generated from the operation of a toll facility under these provisions is available to the sponsoring agency for the expenses related to the toll facility and for other uses within the corridor from which the revenue is generated pursuant to an expenditure plan developed by the sponsoring agency. Existing law authorizes a regional transportation agency to issue bonds to finance construction-related expenditures for a toll facility, and construction-related expenditures that are included in the expenditure plan, payable from the revenues generated from the toll facility. Existing law defines regional transportation agency for these purposes to mean, among other things, a joint exercise of powers authority subject to the consent of a transportation planning agency for the jurisdiction in which the transportation project will be developed. For purposes of these provisions, the Sacramento Area Council of Governments, the Yolo Transportation District, and the department formed a joint powers authority, known as the Capital Area Regional Tolling Authority (CARTA) , to apply to the commission to develop and operate toll facilities in the Sacramento region. This bill would authorize STA to issue bonds to finance costs of high-occupancy toll lanes or other toll facilities within the County of Sacramento approved by the commission pursuant to the above-described provisions. The bill would authorize those bonds to be payable from toll revenue or any other funds lawfully available to STA for those purposes, including sales tax revenue. Before STA issues bonds payable from toll revenue for a toll facility operated by CARTA, the bill would require STA to enter into an agreement with CARTA regarding the application of toll revenue to pay for bonds issued by STA and would require the governing board of CARTA to review and approve a toll facility expenditure plan.
Existing law authorizes various local governmental entities, subject to certain limitations and approval requirements, to levy a transactions and use tax for general or specific 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 any county not exceed 2%. This bill would authorize the San Luis Obispo Council of Governments, by an ordinance adopted by the council, to levy a tax pursuant to the Transactions and Use Tax Law at a rate not to exceed 1%, for general and special purposes, subject to voter approval on or after January 1, 2026, and before January 1, 2032. The bill would authorize the board to exceed the 2% limit described above to impose the retail transactions and use tax. This bill would make legislative findings and declarations as to the necessity of a special statute for the County of San Luis Obispo.
Existing law authorizes the legislative body of a city or a county to establish an enhanced infrastructure financing district to finance public capital facilities or other specified projects of communitywide significance, including the acquisition, construction, or rehabilitation of housing for persons of very low, low, and moderate income. Existing law authorizes the City and County of San Francisco to establish a downtown revitalization and economic recovery financing district for the purpose of financing commercial-to-residential conversion projects with incremental tax revenues generated by commercial-to-residential conversion projects within the district. Existing law requires the City and County of San Francisco to establish a board for the district at the same time that it adopts the resolution of intention to form the district, and requires the district to prepare a downtown revitalization financing plan (financing plan) that includes specified information and requirements, including that the first distribution of incremental tax revenues distributed back to a commercial-to-residential conversion project commence with the fiscal year that begins after the project is issued a certificate of occupancy. Existing law, among other things, requires a district to establish a process for eligible commercial-to-residential conversion projects identified in the financing plan to opt into receiving incremental tax revenue generated by the respective project. Existing law specifies that the commercial-to-residential conversion projects that opt in to receive incremental tax revenue are public works for which prevailing wages are required to be paid, as specified, and requires the commercial-to-residential conversion projects that opt in to receiving incremental tax revenue to comply with labor standards adopted by the Board of Supervisors of the City and County of San Francisco, as provided. This bill would additionally authorize any city, county, or city and county, except the City and County of San Francisco, to establish a downtown revitalization and economic recovery financing district for the purpose of financing specified commercial-to-residential conversion projects with incremental tax revenues generated by commercial-to-residential conversion projects within the district. The bill would require the district to meet the requirements imposed on the City and County of San Francisco when establishing a downtown revitalization and economic recovery financing district described above and would modify the required components of the district's proposed financing plan, as provided. The bill would make various conforming changes to the above-described provisions in this regard and would also make technical changes. This bill would further specify that, for purposes of the preparation of a financing plan, if the city, county, or city and county does not issue certificates of occupancy, the first distribution of incremental tax revenue to a commercial-to-residential conversion project shall be made with the fiscal year that begins after the project completes a final inspection. The bill would remove the requirement that commercial-to-residential conversion projects that opt in to receive incremental tax revenue comply with labor standards adopted by the Board of Supervisors of the City and County of San Francisco and would instead subject such projects to specified labor standards. Existing law requires a certain portion of any ad valorem property tax revenue annually allocated to the local government that is specified in the adopted financing plan, as described, to be allocated to and, when collected, apportioned to a special fund of the district for all lawful purposes of the district. Existing law also requires those revenues to be allocated and apportioned to the local government when the district ceases to exist pursuant to the financing plan. This bill would remove those provisions.
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.
