Budget & Taxes

Existing federal law establishes the Supplemental Nutrition Assistance Program (SNAP) , known in California as CalFresh, under which supplemental nutrition assistance benefits allocated to the state by the federal government are distributed to eligible individuals by each county. Existing federal law limits a participant who is an able-bodied adult without dependents (ABAWD) to 3 months of CalFresh benefits in a 3-year period unless that participant has met work participation requirements or is otherwise exempt. Existing state law requires the State Department of Social Services to annually seek a federal waiver of this limitation. Existing state law requires the department to ensure that all recipients subject to the federal ABAWD time limit are permitted to meet the work requirements of the time limit through all forms of work, as specified. Existing federal law, Public Law 119-21, enacted on July 4, 2025, sets forth various changes to SNAP benefits, including the removal of an exemption from the time limit for certain former foster youth under 25 years of age, and the narrowing of an exemption for a household with a dependent under 18 years of age to instead a household with a dependent under 14 years of age, as specified. This bill would specify that an ABAWD participant includes a parent or other member of a household with responsibility for a dependent child 14 years of age or older as a result of Public Law 119-21. The bill would make various statements of legislative intent relating to, among other things, maximizing efforts to retain in the program as many eligible CalFresh recipients as possible, providing for the continuation of food benefits, mitigating harm, and streamlining the verification of exemptions for certain populations, in response to Public Law 119-21, as specified. The bill would state the intent of the Legislature that all exemptions provided by the state and the counties under Public Law 119-21, to the extent permitted by federal law and guidance, remain in effect for any recipient until, at the earliest, the next scheduled redetermination for that recipient, when the exemption is reassessed by the county, unless the automated exemption at redetermination allows for the exemption to continue. The bill would state legislative intent that a recipient not be discontinued from the CalFresh program due to the ABAWD work requirements under Public Law 119-21 before October 1, 2026, or until specified administrative activities are complete, whichever is later. The bill would generally require the department to provide data to certain legislative committees and all 58 county welfare departments on the total number of CalFresh recipients subject to, exempted from, or discontinued from the program potentially due to, the CalFresh ABAWD time limit and corresponding work requirements, as specified. Under the bill, prior to the first 2 reports, the data would be furnished to impacted counties with a minimum of 4 weeks for review prior to public reporting in order to ensure accuracy. The bill would also require the department to provide data on the total number of CalFresh recipients discontinued from the program, as specified. The bill would require the department to adopt, provide instructions to counties on, and automate for, compliance with CalFresh work requirements, in accordance with federal law, for individuals participating in extended foster care and who have been determined to be working at least 80 hours per month. To the extent that the bill would increase CalFresh eligibility for certain populations and expand county duties, the bill would impose a state-mandated local program. Existing law establishes the California Work Opportunity and Responsibility to Kids (CalWORKs) program, under which, through a combination of federal, state, and county funds, each county provides cash assistance and other benefits to qualified low-income families. Under existing law, in addition to specified CalWORKs aid amounts, a family is entitled to receive an allowance for recurring special needs relating to, among other things, food, utilities, and transportation. Under existing law, the allowance for each family per month is prohibited from exceeding that amount resulting from multiplying the sum of $10 by the number of recipients in the family who are eligible for assistance. This bill would increase the maximum threshold for the allowance by switching the factor from $10 to $15 within the formula. Existing law continuously appropriates moneys from the General Fund to defray a portion of county costs under the CalWORKs program. This bill would instead provide that the continuous appropriation would not be made for purposes of the bill. 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. This bill would declare that it is to take effect immediately as an urgency statute.

Existing law requires the Wildfire and Forest Resilience Task Force, including the Natural Resources Agency, the California Environmental Protection Agency, the Office of Planning and Research, and the Department of Forestry and Fire Protection, in coordination with certain public agencies, to develop a comprehensive implementation strategy to track and ensure the achievement of the goals and key actions identified in California's Wildfire and Forest Resilience Action Plan, as provided. Existing law requires the task force, on or before March 1, 2026, and every 5 years thereafter, to update that action plan, as provided. Existing law establishes, in the Department of Conservation, a Regional Forest and Fire Capacity Program to support regional leadership to build local and regional capacity and develop, prioritize, and implement strategies and projects that create fire-adapted communities and landscapes, as provided. Existing law requires the department to, upon appropriation by the Legislature for purposes of the program, provide block grants to regional entities, as defined, to develop regional strategies that develop governance structures, identify wildfire risks, foster collaboration, and prioritize and implement projects within the region to achieve the goals of the program, as specified. Existing law authorizes the regional entities, as defined, to implement activities pursuant to this program, directly or by providing subgrants or contracts, and collaborative planning efforts with local entities to accomplish development of regional priority strategies, among other objectives. Existing law authorizes the department to, until July 1, 2025, authorize advance payments of grants awarded pursuant to the program. This bill would authorize the Director of the Department of Conservation to directly award regional landscape grants to regional entities to implement the above-described regional priority strategies to contribute to the achievement of the goals of California's Wildfire and Forest Resilience Action Plan, as specified. The bill would extend the authorization for the department to award advance payments of grants awarded pursuant to the program indefinitely. Existing law authorizes the Director of Forestry and Fire Protection to provide grants to, or enter contracts or other cooperative agreements with, specified entities for the implementation and administration of projects and programs to improve forest health and reduce greenhouse gas emissions. Existing law requires moneys appropriated to the Department of Forestry and Fire Protection for landscape-scale projects to be allocated to subsidize the removal of small-diameter material and dead trees, for multiple benefit projects, and for activities on national forest lands, as provided. This bill would additionally require moneys appropriated to the department for landscape-scale projects to be allocated for projects that improve ecosystem health and for regional landscape grants that the director would be authorized to directly award to regional entities, as defined, to implement the above-described regional priority strategies. The bill would also require the director, in collaboration with the Wildfire and Forest Resilience Task Force, to, before the issuance of these grants, establish guidelines for funding the grants to contribute to the achievement of the goals of California's Wildfire and Forest Resilience Action Plan, as specified. Existing law requires the Department of Forestry and Fire Protection to establish a local assistance grant program for fire prevention and home hardening education activities in the state and extends eligibility for grants to, among others, local agencies, resource conservation districts, fire safe councils, the California Conservation Corps, certified community conservation corps, Native American tribes, and qualified nonprofit organizations. Existing law requires eligible activities under the local assistance grant program to include, but not be limited to, vegetation management along roadways and driveways to reduce fire risk, as provided. Existing law authorizes the department to, until July 1, 2025, authorize advance payments from grants awarded pursuant to the local assistance grant program. This bill would expand eligible activities to include vegetation modification and specify that the vegetation management and modification along roadways and driveways includes wildfire ignition risk. The bill would also add ignition prevention, as defined, to the eligible activities. The bill would extend the authorization for the department to award advance payments from grants awarded pursuant to the program indefinitely. The Wildlife Conservation Law of 1947 establishes the Wildlife Conservation Board within the Department of Fish and Wildlife to investigate, study, and determine what areas within the state are most essential and suitable for wildlife production and preservation, among other things. Under existing law, the board administers various habitat conservation programs. This bill would authorize the Wildlife Conservation Board to award regional landscape grants to local entities, as defined, to implement regional priority strategies as described above. The bill would also require, before the issuance of these grants, the board, in collaboration with the Wildfire and Forest Resilience Task Force, to establish guidelines for funding these regional landscape grants to contribute to the achievement of the goals of California's Wildfire and Forest Resilience Action Plan, as specified. This bill would incorporate additional changes to Section 4799.05 of the Public Resources Code proposed by AB 1699 to be operative only if this bill and AB 1699 are enacted and this bill is enacted last.

Existing law authorizes the Department of Housing and Community Development, upon appropriation, to make loans or grants, or both loans and grants, to rehabilitate, capitalize operating subsidy reserves for, and extend the long-term affordability of department-funded housing projects that have an affordability restriction that has expired, that have an affordability restriction with a remaining term of less than 10 years, or are otherwise at risk of conversion to market-rate housing. This bill would also authorize the department to make those loans and grants to rehabilitate, capitalize operating subsidy reserves for, and extend the long-term affordability of housing projects that qualify as a challenged development, as defined. The bill would require the department to grant priority for these loans and grants to housing projects that are department funded and have an affordability restriction that has expired or have a remaining term of less than 10 years, or are otherwise at risk for conversion, as defined. The bill would authorize the department to establish separate selection and underwriting standards for these projects and projects that are challenged developments. The bill would require, prior to allocating program funds, the department to evaluate the above-described developments to help inform program guidelines and allocation decisions. The bill would require the department to allocate at least 10% of funds of every round to challenged developments that are not department-funded, as specified.

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 establishes the Public Transit Revenue Measure District, governed by the same board that governs the commission, 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. Existing law authorizes 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 specified amounts, subject to voter approval at the November 3, 2026, statewide general election. Existing law establishes specified procedures for that election, including a requirement that the elections officials of the counties where the measure will appear on the ballot mutually agree to use the same letter designation for the measure. This bill would revise those election procedures by, among other things, instead requiring the measure to be identified on the ballot by the designation "Regional Transit Measure" in each county included in the district and by requiring each county elections official in the district to select, from among the submissions of proposed arguments in favor of, and against, the measure, the arguments to be included in the county voter information guide of that county, as specified. This bill would declare that it is to take effect immediately as an urgency statute.

(1) Existing law requires certain transportation planning agencies to prepare and adopt regional transportation plans directed at achieving a coordinated and balanced regional transportation system. Existing law requires a regional transportation plan to include a policy element, a sustainable communities strategy prepared by a metropolitan planning organization, an action element, and a financial element, as provided. Existing law requires those transportation planning agencies to adopt and submit every 4 years, except as provided, an updated regional transportation plan to the California Transportation Commission and the Department of Transportation. Existing law requires a sustainable communities strategy to achieve regional targets set by the State Air Resources Board for the reduction of greenhouse gas emissions from the automobile and light truck sector in the region for 2020 and 2035, respectively, and requires the state board to update those targets every 8 years, consistent with each metropolitan planning organization's timeframe for updating its regional transportation plan, as specified. Existing law establishes certain procedural requirements for setting and updating those targets and authorizes the state board to revise the targets every 4 years based on changes in specified factors. Existing law, to the extent the sustainable communities strategy is unable to achieve the greenhouse gas emission reduction targets, requires a metropolitan planning organization to prepare an alternative planning strategy to the sustainable communities strategy showing how the targets would be achieved through alternative development patterns, infrastructure, or additional transportation measures or policies. Existing law requires the state board to review each metropolitan planning organization's sustainable communities strategy and alternative planning strategy to determine whether the strategy, if implemented, would achieve the greenhouse gas emission reduction targets. This bill would revise and recast the requirements for a sustainable communities strategy, including, among other things, (A) requiring a sustainable communities strategy every 8 years with a progress report after 4 years instead of requiring a sustainable communities strategy every 4 years, (B) requiring the state board to provide each region with greenhouse gas emission reduction targets for 2035 and 2045, and (C) requiring the state board to hold technical workshops before providing those targets. The bill would also revise the state board's process for reviewing sustainable communities strategies and alternative planning strategies, as specified. Because the bill would expand duties of local agencies, it would impose a state-mandated local program. (2) Existing law requires, commencing January 1, 2020, the San Diego Association of Governments to begin developing an implementation report that tracks the implementation of its most recently adopted sustainable communities strategy, as provided. Existing law requires the Sacramento Area Council of Governments to report on the regional implementation of its most recently adopted sustainable communities strategy, as provided. This bill would repeal those provisions. (3) Existing law requires the Department of Transportation to prepare the California Transportation Plan for submission to the Governor and the Legislature as a long-range planning document that incorporates various elements and is consistent with specified expressions of legislative intent. Existing law requires the plan to identify the statewide integrated multimodal transportation system needed to achieve statewide greenhouse gas emission reduction targets and to attain state and national air quality standards. This bill would also require the plan to, among other things, incorporate performance measures into planning that informs delivery of transportation capital projects to help achieve the goals of the plan. The bill would, commencing with the 3rd update to the plan, revise the information that the department is required to include in the plan to include, among others, relevant performance measures within each district of the department. (4) Existing law requires certain funds appropriated by the Legislature from the Public Transportation Account to be made available for specified purposes, including, among other purposes, for the department's planning activities, mass transportation responsibilities, and assistance in regional transportation planning, as specified. This bill, for any activities within the region of a metropolitan planning organization, would require the department to limit funding to activities that are consistent with an applicable sustainable communities strategy or alternative planning strategy, as specified. (5) Existing law creates the Road Maintenance and Rehabilitation Program to address deferred maintenance on the state highway system and the local street and road system. Existing law provides for the deposit of various moneys for the program into the Road Maintenance and Rehabilitation Account. Existing law requires funds in the account to be allocated for various purposes, including, among others, $25,000,000, upon appropriation by the Legislature, for local planning grants to encourage local and regional planning that furthers state goals, as provided. Existing law requires the department to develop a grant guide for the allocation of these grants. This bill, for areas within a metropolitan planning organization, would require the grant guide to encourage planning that furthers the goals of a sustainable communities strategy or alternative planning strategy. (6) Existing law requires the commission, under a program commonly known as the Trade Corridor Enhancement Program, to allocate certain state and federal funds to infrastructure projects located on or along specified transportation corridors. Existing law establishes the Solutions for Congested Corridors Program and requires the commission to allocate state funds made available to the program to projects designed to achieve a balanced set of transportation, environmental, and community access improvements within highly congested travel corridors throughout the state. Under both programs, existing law requires projects within the boundaries of a metropolitan planning organization to be included in an adopted regional transportation plan that includes a sustainable communities strategy determined by the state board to achieve the region's greenhouse gas emission reduction targets. For purposes of those programs, this bill would instead require, if the metropolitan planning organization has adopted an alternative planning strategy, the projects to meet prescribed requirements, including that the predominant purpose of the project is to implement a specific greenhouse gas emission reduction strategy or addresses an impediment to achieving an applicable greenhouse gas emission reduction target identified in the alternative planning strategy. (7) Existing law requires funding to be available under the Solutions for Congested Corridors Program for projects that make specific performance improvements and are part of a comprehensive corridor plan designed to reduce congestion in highly traveled corridors. Existing law authorizes the department and certain regional transportation planning agencies to nominate projects for funding through the program. This bill would require funding to be available under the program for projects that, among other things, make specific performance improvements and support the implementation of a regional transportation plan. The bill would revise the requirements applicable to a project nomination under the program. The bill would require the commission to allocate program funds to projects that, among other things, are included in an adopted regional transportation plan, as specified. (8) 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 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 law requires the Governor to proclaim various days as days of remembrance or recognition. This bill would require the Governor to annually proclaim September 25 as Dolly Parton Day. This bill would declare that it is to take effect immediately as an urgency statute.

Existing law, the Arts and Music in Schools—Funding Guarantee and Accountability Act, an initiative measure approved by the voters as Proposition 28 at the November 8, 2022, statewide general election, provides a minimum source of annual funding to K–12 public schools, including public charter schools, to supplement arts education programs for pupils attending those schools, as specified. The act defines "arts education program" for these purposes to include, but not be limited to, instruction and training, supplies, materials, and arts educational partnership programs, for instruction in specified topics. The act requires the continuous appropriation for these purposes, without regard to fiscal years, from the General Fund to the State Department of Education, of an amount equal to 1% of the total state and local revenues received by local educational agencies in the preceding fiscal year that are included in the calculation of the minimum funding guarantee established by the California Constitution, as provided. The act requires funds appropriated pursuant to Proposition 28 to be allocated by the department to each local educational agency, and requires local educational agencies to allocate those funds to each schoolsite, pursuant to specified calculations. The act requires the principal or program director of each schoolsite or preschool to develop an expenditure plan for allocated funds. This bill would change the definition of "arts education program" to additionally include curriculum, instructional materials, and professional development, and would require all arts education programs to be consistent with the California Arts Standards for Public Schools, the California Arts Education Framework, or the California Preschool/Transitional Kindergarten Learning Foundations, as applicable. The bill would authorize local educational agencies to pool allocated funds and require, as a condition of this pooling, local educational agencies to ensure, among other things, (1) that expenditures for each schoolsite are in proportion to the allocation for each schoolsite and (2) compliance with the expenditure plan adopted by the principal or program director. The act requires, as a condition of receiving Proposition 28 funds, a local educational agency to, among other things, annually certify that the funds will be used to supplement arts education programs and not supplant existing funding for those programs, and that funds expended in the prior fiscal year were used to supplement arts education programs. This bill would require this certification to include specified calculations that compare existing funds available for arts education programs, as provided, with current year expenditures for arts education programs. The bill would require, in determining the existing funds available for arts education programs, a local educational agency to (1) subtract from the prior year total expenditures for arts programs expenditures from Proposition 28 funds and from resources that are no longer available in the current year, as provided, and (2) subsequently add newly available resources that are spent on arts education programs, excluding current year Proposition 28 funds. The bill would deem a local educational agency for which current year expenditures for arts education programs equal or exceed the calculations of existing funds available for arts education programs to be in compliance with the requirement to supplement arts education programs. The act also requires, as a condition of receiving Proposition 28 funds, a local educational agency to submit an annual governing board or body-approved report in a manner determined by the Superintendent of Public Instruction detailing program expenditures and to certify (1) that all funds will be used to provide arts education programs, and that funds expended in the prior fiscal year were, in fact, used for those purposes and (2) , for local educational agencies with an enrollment of 500 or more pupils, that at least 80% of Proposition 28 funds will be used to employ certificated or classified employees to provide arts education program instruction, as provided, and authorizes the department, for good cause shown, to provide a waiver to these requirements. This bill would instead require the annual governing board or body-approved report to be submitted and posted on or before September 30 in a manner determined by the department. The bill would require each schoolsite or preschool to post on its internet website the above-described expenditure plan and information on granted waivers and would authorize a local educational agency to instead require this information to be posted on the local educational agency's internet website. The bill would, commencing with the 2027–28 fiscal year, require a local educational agency to certify that all provisions of Proposition 28 have been implemented in accordance with the requirements of Proposition 28 at each of its schoolsites. To the extent these provisions impose new duties on schoolsites or local educational agencies, the bill would impose a state-mandated local program. The bill would require the department to post approved waivers on its internet website. Existing law, on or before May 1 of each fiscal year, requires (1) the governing board of each school district to either provide for an audit of all funds under the control of that school district or make arrangements with the county superintendent of schools having jurisdiction over the school district to provide for that auditing, (2) the governing body of each charter school to either provide for an audit of all funds under the control of the charter school or make arrangements with the chartering authority to provide for that auditing, and (3) each county superintendent of schools to either provide for an audit of all funds under their jurisdiction and control or make arrangements with the Controller to provide for that auditing. The act requires annual audits of a local educational agency to include, for purposes of Proposition 28, (1) all funds received and distributed by the local educational agency pursuant to specified Proposition 28 provisions and (2) a determination of whether the funds were expended pursuant to the (A) certifications submitted by the local educational agency and (B) requirements of certain Proposition 28 provisions. This bill would delete the requirement that an annual audit of a local educational agency include a determination of whether Proposition 28 funds were expended pursuant to the requirements of certain Proposition 28 provisions. Proposition 28 authorizes the Legislature to amend its provisions by a 23 vote of each house if the amendment furthers its purposes. This bill would declare that the above-described provisions further the purposes of Proposition 28. 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 authorizes a county board of supervisors to appropriate and expend county general fund money to establish county programs or fund other programs to meet various social needs of the county population and the needs of physically, mentally, and financially handicapped persons and aged persons. Existing law authorizes the board of supervisors to contract with other public agencies, private agencies, or individuals to operate programs that the board of supervisors determines will serve public purposes. Existing law prohibits an Orange County Board of Supervisors member from awarding district discretionary funds to a community organization or a nonprofit organization unless the board of supervisors approves that award by a majority vote. Existing law requires the Orange County Board of Supervisors to post on its internet website a log of appropriated district discretionary funds at the end of each quarter, as specified. Existing law prohibits, within 90 days preceding an election, an Orange County Board of Supervisors member who is on the ballot as an Orange County Board of Supervisors member candidate and has an opponent on that ballot from taking any action related to spending district discretionary funds, as specified. This bill would prohibit the Alameda County Board of Supervisors from awarding discretionary funds, as defined, to a community organization, nonprofit organization, or private entity, unless the board of supervisors approves that award by a majority vote and the award includes a description of how the award provides resources of communitywide significance for the district that the member of the board requesting the award represents and identifies the public purposes, as defined, that the award will serve. The bill would prohibit the Alameda County Board of Supervisors from appropriating discretionary funds for an award that is not for a public purpose and from appropriating any funds in a way that allows a member, or less than a majority, of the board to appropriate funds, as specified. The bill would require the Alameda County Board of Supervisors to post on its internet website a log of appropriated discretionary funds at the end of each quarter, as specified. The bill would prohibit, within 90 days before an election, an Alameda County Board of Supervisors member who is on the ballot as an Alameda County Board of Supervisors member candidate from, among other things, placing an agenda item seeking approval to appropriate discretionary funds on the agenda for a meeting of the board. The bill would prohibit discretionary funds from being awarded at a special meeting or on the consent calendar. The bill would make its provisions severable. This bill would make legislative findings and declarations as to the necessity of a special statute for County of Alameda.

The Personal Income Tax Law and the Corporation Tax Law, in conformity with federal income tax law, generally define "gross income" as income from whatever source derived, except as specifically excluded, and provide various exclusions from gross income. This bill would, for taxable years beginning on or after January 1, 2027, and before January 1, 2032, provide an exclusion from gross income for any qualified taxpayer, as defined, for amounts received for costs and losses associated with the 2026 Garden Grove chemical leak, as provided. 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 would include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.