Existing law vests the Department of Transportation with full possession and control of all state highways. Existing law authorizes the department to do any act necessary, convenient, or proper for the construction, improvement, maintenance, or use of all highways that are under its jurisdiction, possession, or control. This bill would establish the Highway Signage Fund in the State Treasury and would make moneys in the fund available, upon appropriation by the Legislature, to the department for the department's costs in erecting signage for highway designations previously approved by the Legislature that memorialize individuals who have promoted racial and gender equity.
Except as provided, the California Constitution requires that all property be taxed in proportion to its full value and assessed at the same percentage of fair market value. Existing statutory law, the Documentary Transfer Tax Act, authorizes the imposition of a tax by a county or city, as provided, with respect to specified instruments that transfer specified interests in real property. Existing law establishes the California Department of Tax and Fee Administration for the purpose of administering various taxes. This bill would require a person, as defined, that owns commercial property, as defined, in this state to register with the department, as provided. The bill would require every person owning commercial real property in this state to file an information return each year by a date determined by the department, as provided. The bill would require the information return to include specified information, including, among other requirements, whether any buildings or portions of buildings were vacant in the previous calendar year. The bill would authorize extensions of the time for a person to file an information return under specified circumstances, including for good cause. The bill would impose on any person who fails or refuses to timely furnish a return required by its provisions a penalty of $100 per commercial property that the person fails or refuses to timely furnish the information return. The bill would authorize the Director of Finance to make a loan from the General Fund to the department to implement those provisions, and would require any loan to be repaid from revenues from penalties imposed. By authorizing the expenditure of moneys from the General Fund for specified purposes, the bill would create an appropriation. This bill would require the department to collect information from the information returns filed pursuant to its provisions and would require the department to annually post on its internet website data aggregated by ZIP Code, including, among other information, the percentage of commercial properties included in information returns required under this part that were vacant in a calendar year. The bill would repeal these provisions as of January 1, 2031. The bill would also make findings and declarations related to its provisions.
(1) Existing law establishes the Medi-Cal program, which is administered by the State Department of Health Care Services, under which qualified low-income individuals receive health care services. The Medi-Cal program is, in part, governed and funded by federal Medicaid program provisions. Existing law establishes, under the Medi-Cal program, the Family Planning, Access, Care, and Treatment (Family PACT) Program. If Family PACT becomes inoperative, existing law requires all persons who have received, or are eligible to receive, comprehensive clinical family planning services pursuant to Family PACT to receive family planning services under other specified provisions of the Medi-Cal program or under the State-Only Family Planning Program, which is also established within the department for purposes of family planning services. This bill would require the department, subject to an appropriation, to develop a new program or to expand any existing state-only-funded health programs, in order to provide to Medi-Cal beneficiaries certain services or benefits that are otherwise covered under the Medi-Cal program but for any lack of, elimination of, reduction in, or limitation on, federal financial participation. For purposes of the expansion above, the bill would require the department to determine the services or benefits, which may include, but are not limited to, abortion and gender-affirming care, based on the levels of federal financial participation, as specified. (2) This bill would, subject to an appropriation, require the California Health and Human Services Agency to develop a new program, or to expand an existing state program, as applicable, to provide certain services or benefits that are otherwise covered under the Medi-Cal program but for any lack of, elimination of, reduction in, or limitation on, federal financial participation. Under the bill, these services or benefits would not be limited to the population of Medi-Cal beneficiaries. The bill would require the agency to determine the services or benefits, which may include, but are not limited to, abortion, family planning, and gender-affirming care, based on the needs of target populations and the levels of federal financial participation, as specified. The bill would create the Health Care Maintenance and Expansion Fund for purposes of distributing funding, if appropriated, for these services or benefits. The bill would authorize the agency to receive private donations, for deposit into the fund, to support implementation. (3) The bill would authorize modification and expansion of the State-Only Family Planning Program, subject to an appropriation, to facilitate implementation of the provisions described in paragraphs (1) and (2) , as specified.
(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.
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.
The Local Prepaid Mobile Telephony Services Collection Act, until January 1, 2026, suspends the authority of a city, county, or city and county to impose a utility user tax on the consumption of prepaid communications service and any charge that applies to prepaid mobile telephony service, as defined, on access to communication services or access to local "911" emergency telephone systems, and instead requires those taxes and charges to be applied during the period beginning January 1, 2016, and ending January 1, 2026, under any local ordinance to be at specified rates. The act requires that these local charges imposed by a city, county, or a city and county on prepaid mobile telephony services be collected from the prepaid consumer by a seller at the time of sale, as specified. Existing law requires that all local charges be collected and paid to the California Department of Tax and Fee Administration pursuant to the Fee Collection Procedures Law and be deposited into the Local Charges for Prepaid Mobile Telephony Services Fund, and be transmitted to the city, county, or city and county, as provided. This bill would extend operation of the act until January 1, 2031. By extending the application of the Fee Collection Procedures Law, the violation of which is a crime, the bill would impose a state-mandated local program. The act authorizes a consumer to rebut the presumed location of a retail transaction for purposes of the collection of the local charges by filing a claim and declaration under penalty of perjury. By extending the act, this bill would expand the crime of perjury, thereby imposing 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.
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.
Existing law establishes the Voluntary Offshore Wind and Coastal Resources Protection Program, which is administered by the State Energy Resources Conservation and Development Commission for the purpose of supporting state activities that complement and are in furtherance of federal laws related to the development of offshore wind facilities. Existing law creates, and continuously appropriates moneys in, the Voluntary Offshore Wind and Coastal Resources Protection Fund in the State Treasury for purposes of the program and the Private Donations Account, which is created in the fund. Existing law authorizes the commission to accept federal and private sector moneys for purposes of the program and requires the private sector moneys to be deposited into the donations account and the federal moneys to be deposited into the fund. Existing law makes records of the donations received subject to public disclosure. Existing law requires the commission to post a report on its internet website, within 30 days of receiving a donation, with specified information regarding each donation received. Existing law authorizes the commission to allocate moneys in the fund or donations account for specified purposes, including workforce development grants. This bill would additionally authorize the commission to allocate moneys in the fund or account for capacity funding activities and grants within local communities and tribal communities for purposes of the program. The bill would make only a local community, a local government, a California tribe, a nonprofit organization selected by California tribes to represent their interests, or a coalition of these entities eligible for these capacity funding activities and grants. By expanding the purposes for which continuously appropriated moneys may be allocated, the bill would make an appropriation. This bill would make the public disclosure requirement described above applicable to donations received by an eligible entity from an offshore wind entity, as defined, and would require an offshore wind entity to report, every 90 days, specified information concerning these donations to the commission. The bill would delete the requirement for the commission to post a report on its internet website for donations received by the commission, as described above, and would instead require the commission to annually post a report on its internet website related to donations made by offshore wind entities to eligible entities, as specified. The bill would require the commission to annually prepare and submit a report, on or before March 1 of each year, to the Legislature on the implementation and effectiveness of the activities and grants funded pursuant to the bill.
Existing sales and use tax laws impose taxes 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 California Alternative Energy and Advanced Transportation Financing Authority Act establishes the California Alternative Energy and Advanced Transportation Financing Authority. The act authorizes, until January 1, 2026, the authority to provide financial assistance to a participating party by authorizing exclusions from sales and use tax for certain projects, including those that promote California-based manufacturing, California-based jobs, advanced manufacturing, the reduction of greenhouse gases, or a reduction in air and water pollution or energy consumption. The Sales and Use Tax Law, for the purposes of the taxes imposed pursuant to that law, until January 1, 2026, excludes the lease or transfer of title of tangible personal property constituting one of those projects to any contractor for use in the performance of a construction contract for a participating party that will use that property as an integral part of the approved project. This bill would extend to January 1, 2028, the authorization to provide financial assistance in the form of a sales and use tax exclusion for projects approved by the authority. The bill would add electrical generation facilities using nuclear fusion technology to the types of projects qualifying for this sales and use tax exclusion. The bill would, on and after January 1, 2026, for an applicant that, together with its parent corporation and subsidiaries, employs 500 or more employees, prohibit the authority from approving a project unless the applicant certifies that the applicant and its subcontractors will comply with certain labor requirements. The bill would make other conforming changes. This bill would take effect immediately as a tax levy.
