This Senate Resolution highlights the importance of medically supportive food and nutrition services, often called "food as medicine," in improving health outcomes and reducing healthcare costs for Californians. It notes that these services, which include medically tailored meals and groceries, are already a key part of the state's Medi-Cal program and have been shown to lower emergency room visits and hospitalizations. The resolution emphasizes the value of these programs in addressing diet-related health issues and encourages continued collaboration among healthcare providers and community organizations to expand access. Additionally, it supports sourcing food from local farms to benefit the economy and environment while ensuring high-quality, culturally relevant care for patients.
The Personal Income Tax Law, in conformity with federal income tax laws, defines "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income, including, for taxable years beginning on or after January 1, 2025, and before January 1, 2030, an exclusion from gross income for retirement pay received by a qualified taxpayer, as defined, during the taxable year, not to exceed $20,000, from the federal government for service performed in the uniformed services, as defined, and an exclusion for income annuity payments received by a qualified taxpayer, as defined, not to exceed $20,000, pursuant to a United States Department of Defense Survivor Benefit Plan, as specified. Existing law defines "qualified taxpayer" for the purpose of these exclusions to mean taxpayers that satisfy specified income limitations. This bill would amend the above-described exclusions to annually adjust the income limitations for taxpayers for inflation, as provided, and to increase the limitation on income eligible for exclusion to $40,000. The bill would also extend the exclusions until taxable years beginning before January 1, 2037. 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. This bill also would include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.
Existing law establishes the State Department of Education in state government, and vests the department with specified powers and duties relating to the state's public school system. Existing law declares the policy of the state to ensure that all local educational agencies work to reduce violence, improve pupil safety at schools, and improve the connections between pupils and supportive adults, schools, and communities. This bill would require the department, in consultation with the Office of Emergency Services, to establish and administer the Violence Prevention, Pupil Wellness, and School Safety Grant Program to, upon appropriation by the Legislature, award grants to eligible school districts, county offices of education, or charter schools for evidence-based violence prevention, pupil wellness, and public safety initiatives, as specified. The bill would require the department to consult with representatives of the office, local educational agencies, county behavioral health departments, community-based organizations, and public safety agencies when it develops guidelines for the program. The bill would require each grant recipient to submit findings to the department on the effectiveness of its activities funded by the grant and would require the department to use those findings to prepare and submit a report to the Legislature on or before January 1, 2029, evaluating the effectiveness of the grant program and providing recommendations regarding violence prevention, pupil wellness, school safety, and behavioral health investments.
Existing property tax law provides, pursuant to a requirement of the California Constitution, that the property tax base year value of real property that is substantially damaged or destroyed by a disaster, as declared by the Governor, may be transferred to a comparable property located within the same county that is acquired or newly constructed, or to replacement property reconstructed on the site of the damaged or destroyed property, within 5 years after the disaster as a replacement property. This bill would authorize the county board of supervisors of any county proclaimed by the Governor to be in a state of emergency, or otherwise determined or declared by the Governor to be in a state of disaster, on or after January 1, 2026, but before January 1, 2031, to extend both of the above-described time periods to transfer by up to 3 years. The bill would apply to the determination of base year values for lien dates occurring on or after January 1, 2026, and before January 1, 2034. Existing law requires the state to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation. This bill would provide that, notwithstanding those provisions, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill. This bill would take effect immediately as a tax levy.
The California Constitution provides that all property is taxable and requires that it be assessed at the same percentage of fair market value, unless otherwise provided by the California Constitution or federal law. The California Constitution and existing property tax law provide various exemptions from taxation, including, among others, a disabled veterans' exemption. Under existing law, the disabled veterans' exemption exempts from taxation part of the full value of property that constitutes the principal place of residence of a veteran, the veteran's spouse, or the veteran and veteran's spouse jointly, and the unmarried surviving spouse of a veteran, as provided, if the veteran incurred specified injuries or died while on active duty in military service, as described. Existing law exempts that part of the full value of the residence that does not exceed $100,000, or $150,000 if the household income of the claimant does not exceed $40,000, as adjusted for inflation, as specified. This bill would, until January 1, 2037, exclude service-connected disability payments from the definition of "household income" for purposes of the disabled veterans' exemption. The bill would also correct an erroneous cross-reference in the above-described provisions. By imposing additional duties on local tax officials, the bill would impose a state-mandated local program. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would include additional information required for any bill authorizing a new tax expenditure. 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 requires the state to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation. This bill would provide that, notwithstanding those provisions, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill. This bill would take effect immediately as a tax levy.
The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws. Existing law, the Sales and Use Tax Law, imposes a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws. Existing law imposes or dedicates certain state sales and use tax rates for local funding, including through the Local Revenue Fund 2011. Existing law provides various exemptions from the taxes imposed by the Sales and Use Tax Law, including, until July 1, 2030, a partial exemption for the sale of, and the storage, use, or other consumption of, qualified tangible personal property, as defined, purchased by a qualified person, as defined, for purchases not exceeding $200,000,000, primarily used for specified purposes, including manufacturing, recycling, and research and development. Existing sales and use tax law provides that the Bradley-Burns Uniform Local Sales and Use Tax Law, the Transactions and Use Tax Law, and those laws imposing certain sales and use tax rates for local funding do not apply to the above-described exemption, thereby subjecting the sale, or the storage, use, or other consumption in this state, of tangible personal property, otherwise exempt from taxation under these provisions, to local sales and use taxes, transactions and use taxes, and state sales and use taxes imposed for local funding. This bill would, for taxable years beginning on or after January 1, 2026, and before January 1, 2031, allow a credit against the taxes imposed by the Personal Income Tax Law and the Corporation Tax Law to a taxpayer in an amount equal to the amount of sales tax reimbursement paid by the taxpayer to a retailer for the purchase of tangible personal property sold at retail in this state, or the amount of use tax paid by the taxpayer on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer, that would have been exempt from taxation pursuant to the above-described exemption, but for the application of local sales and use taxes and transactions and use taxes, or the imposition of certain sales and use tax rates for local funding, as specified. The bill would authorize the California Department of Tax and Fee Administration to provide specified information to the Franchise Tax Board to assist in the administration of the credit, and would apply existing restrictions to the sharing of that information, the violation of which is a crime. By expanding the scope of a crime, this bill would impose a state-mandated local program. This bill would require, on or before May 14, 2026, and annually thereafter, the Department of Finance to provide to the legislative budget committees an estimate of the amount of revenue that would not be realized if the credits described above were allowed for that taxable year and would provide that those credits are allowed only for taxable years for which the Legislature appropriates money in the Budget Act for the administration of those credits. 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. This bill also would include additional information required for any bill authorizing a new tax expenditure. 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. This bill would take effect immediately as a tax levy.
(1) Existing law requires the Wildlife Conservation Board to establish and administer, through the Department of Fish and Wildlife, the California Riparian Habitat Conservation Program with the purpose and goal of protecting, preserving, and restoring riparian habitats throughout the state, as specified. Existing law authorizes the board to authorize the department to award grants and loans for the purposes of the program to specified entities. This bill would authorize the board to authorize the department to make those awards to federally recognized tribes. (2) Existing law establishes the Inland Wetlands Conservation Program under the board with the purpose and goal of carrying out the programs of the Central Valley Habitat Joint Venture. Existing law authorizes the board to make grants or loans for the purpose of wetland and associated upland habitat acquisition, restoration, or enhancement to specified entities. This bill would authorize the board to make those grants or loans to federally recognized tribes. (3) Existing law authorizes the department to enter into contracts or other agreements with nonprofit conservation groups or resource conservation districts for the management and operation of department-managed lands. This bill would authorize the department to also enter into those contracts or other agreements with federally recognized tribes.
Existing law prescribes various requirements regarding the formation, content, and enforcement of state and local public contracts. Existing law establishes, until January 1, 2027, for contracts entered into on or after January 1, 2017, a claim resolution process applicable to any claim by a contractor in connection with a public works project against a public entity, as specified. For purposes of these provisions, existing law defines "public entity" to include, among others, a city, including a charter city, and county, including a charter county. Existing law imposes various requirements on a public entity in relating to the claim resolution process, including, among other things, conducting a reasonable review of the claim and, within 45 days, providing the claimant a written statement identifying the disputed and undisputed portions of the claim. This bill would repeal the above-described January 1, 2027, repeal date, thereby extending the operation of these provisions indefinitely. By indefinitely extending the duties of local agencies in relation to the above-specified claim resolution process, this bill would impose a state-mandated local program. The bill would include findings that changes proposed by this bill address a matter of statewide concern rather than a municipal affair and, therefore, apply to all cities, including charter cities. 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 state sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. Existing law defines "sale" and "purchase" for these purposes and provides certain exclusions from those definitions. Existing law, until January 1, 2027, excludes the transfer of vested property by a pawnbroker to a person who pledged the property to the pawnbroker as security for a loan, if specified requirements are met, from the definition of "sale" and "purchase," thus excluding that transfer from imposition of sales and use tax. This bill would extend the exclusion of the transfer of vested property by a pawnbroker to the person who pledged it, as described above, until January 1, 2032. Existing law requires a bill authorizing a sales and use tax exemption to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would include that additional information required for the above sales and use tax exclusion. The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws. Existing law requires the state to reimburse counties and cities for revenue losses caused by the enactment of sales and use tax exemptions. This bill would provide that, notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse any local agencies for sales and use tax revenues lost by them pursuant to this bill. This bill would take effect immediately as a tax levy.
Existing state sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state of, or on the storage, use, or other consumption in this state of, tangible personal property purchased from a retailer for storage, use, or other consumption in this state. The Sales and Use Tax Law provides various exemptions from those taxes, including a partial exemption for the sale of, or the storage, use, or consumption of, qualified tangible personal property purchased for use by a qualified person to be used primarily in any stage of the manufacturing, processing, refining, fabricating, or recycling of tangible personal property, beginning at the point any raw materials are received by the qualified person and introduced into the process and ending at the point at which the manufacturing, processing, refining, fabricating, or recycling has altered tangible personal property to its completed form, including packaging, if required. Existing law (backfill requirement) requires an amount that equals the estimated revenue loss to the General Fund from the allowance of the above-described exemptions, with the concurrence of the Department of Finance, to be transferred from the Greenhouse Gas Reduction Fund to the General Fund, as prescribed. This bill would, beginning July 1, 2027, define "processing" to include the altering, converting, conditioning, or other preparation of hydrogen or electricity for the purposes of selling the hydrogen for fueling or the electricity for charging a vehicle and would define "qualified tangible personal property" to include hydrogen fueling station equipment and charging station equipment and component parts used as an integral part of those activities. By expanding the scope of the crime of perjury, this bill would impose a state-mandated local program. This bill would provide that the backfill requirement does not apply with respect to the exemptions allowed by the bill, as specified. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would include additional information required for any bill authorizing a new tax expenditure. 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. This bill would take effect immediately as a tax levy.
