(1) The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including, for taxable years beginning on or after January 1, 2017, and before January 1, 2027, a credit for qualified taxpayers in an amount equal to 15% of the qualified value of fresh fruits or vegetables and specified raw agricultural products or processed foods donated to a food bank. This bill would extend the authorization for those tax credits for taxable years beginning before January 1, 2032. 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. For purposes of complying with these requirements, existing law requires the Franchise Tax Board to submit a report to the Legislature regarding the utilization of the above-described credit on or before December 1 of each year until January 1, 2026. This bill would extend that reporting requirement to January 1, 2031. The bill would make related findings and declarations. (2) Existing law authorizes individuals to contribute amounts in excess of their personal income tax liability for the support of specified funds, including the Emergency Food for Families Voluntary Tax Contribution Fund. Under existing law, the provisions governing that voluntary contribution fund are in effect until January 1, 2026, and are repealed as of December 1 of that year. This bill would extend the provisions that apply to the Emergency Food for Families Voluntary Tax Contribution Fund until January 1, 2033, as provided. The bill would additionally make a nonsubstantive change reflective of existing law. By extending the term of a continuously appropriated fund, the bill would make an appropriation. (3) This bill would declare that it is to take effect immediately as an urgency statute.
Existing law imposes taxes upon income and real property, and taxes upon certain transactions and excise taxes. The Fee Collection Procedures Law provides procedures for the collection of certain fees and surcharges and is administered by the California Department of Tax and Fee Administration (CDTFA) . Under existing law, a violation of the Fee Collection Procedures Law is a crime. This bill would, beginning July 1, 2028, establish the Private Detention Facility Tax Law, which would impose an annual tax on each private detention facility operator, as defined, equal to 25% of the operator's gross income, as defined, for the prior fiscal year, as defined. The bill would establish the Due Process for All Fund in the State Treasury, except as provided, and would require all revenues collected, less refunds and reimbursement to the CDTFA, be deposited into the fund. In the event that Assembly Bill 2465 is enacted, the bill would instead require all revenues be deposited into the Due Process for All Fund as established by that bill. The bill would direct moneys in the fund, upon appropriation by the Legislature, be used for immigration-related services. The bill would require the CDTFA to administer and collect the tax pursuant to the Fee Collection Procedures Law. By expanding the application of the crimes associated with the Fee Collection Procedures Law, the bill would impose a state-mandated local program. This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature. 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.
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. The Sales and Use Tax Law provides various exemptions from those taxes. This bill would, on and after January 1, 2027, and before January 1, 2032, exempt from those taxes the gross receipts from the sale of, and the storage, use, or other consumption of, infant car seats, as defined. Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals 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 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. This bill would provide that the exemption created by the bill does not apply to local sales and use taxes or transactions and use taxes. Existing law imposes or dedicates certain state sales and use tax rates for local funding, including through the Local Revenue Fund 2011. 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 law, the Gambling Control Act, provides for the licensure and regulation of various legalized gambling activities and establishments by the California Gambling Control Commission and the investigation and enforcement of those activities and establishments by the Department of Justice. Existing law establishes the Gambling Control Fund within the State Treasury for the receipt and deposit of fees and revenue collected pursuant to the act. Under the act, specified licensing fees are required to be paid for the issuance or renewal of a state gambling license, as specified. Existing law requires that all fees and revenue collected pursuant to the act, except all fines and penalties, be available, upon appropriation by the Legislature, for expenditure exclusively for the support of the department and the commission in carrying out their duties and responsibilities under the act. This bill would require the commission or the department, upon the adoption or amendment of a fee that is deposited into the Gambling Control Fund, to post on its public internet website a detailed statement of the need for, purpose of, and authorized use of the fee, including the general activities the fee is intended to support, along with reference to publicly available rulemaking materials. The bill would state that these provisions do not apply to a fee adopted or amended prior to January 1, 2027.
This bill would make appropriations for the support of state government for the 2026–27 fiscal year. This bill would declare that it is to take effect immediately as a Budget Bill.
(1) Existing law establishes various grant and loan programs for research, including, among others, the California Institute for Regenerative Medicine, California Firefighter Cancer Prevention and Research Program, and the Public Interest Research, Development, and Demonstration Program. This bill would establish the California Foundation for Science and Health Research within the Government Operations Agency. The bill would require the Secretary of Government Operations to oversee the process of appointing the director of the foundation, and would authorize the Secretary of Government Operations to delegate the task of hiring and determining the salaries, bonuses, and benefits of additional personnel to the director, as specified. The bill would require the director and personnel of the foundation to be responsible for implementing the strategic objectives of the California Foundation for Science and Health Research Council, as described below, administering grants, loans, and contracts awarded by the council, and all other duties as deemed necessary for the operation of the foundation. This bill would create the California Foundation for Science and Health Research and Innovation Acceleration Fund and require the moneys in the fund to be used by the foundation to award grants and make loans to, and enter into contracts with, public or private research companies, universities, academic medical centers, institutes, and organizations for scientific research and development and for certain economic sectors, as specified, in specific areas of research, including, but not limited to, biomedical, behavioral health, and climate research. The bill would also create the California Foundation for Science and Health Research and Innovation Acceleration Benefit Fund, to consist solely of private donations. The bill would make the moneys in the benefit fund available for the same purposes as the California Foundation for Science and Health Research and Innovation Acceleration Fund. This bill would require that, prior to the first grant from the foundation and no later than one year from the date the bill takes effect, the council develop various provisions and requirements to facilitate the foundation's goals of affordability and equitable access. The foundation shall impose various requirements on the grantees, loan recipients, and contractors, as specified, including, among other things, developing strategies to promote equitable access to the subject invention in various specified communities and making the data resulting from the bond-funded research available to the broader scientific community, except in cases involving national security interests. The council shall also establish standards requiring that all grants, awards, and contracts be subject to intellectual property agreements that balance the opportunity for the State of California to benefit from the inventions, technologies, patents, royalties, and licenses that result from research funded by certain public and private grants, as specified. This bill would create the California Foundation for Science and Health Research Council, as specified, which shall be vested with full power, authority, and jurisdiction over the foundation. The bill would require the council to, among other things, develop the strategic objectives and priorities of the foundation and provide the opportunity for public comment on the foundation's priorities, as specified, determine the research projects that will be funded by the California Foundation for Science and Health Research and Innovation Acceleration Fund, develop objectives and opportunities that offer support to early career researchers, and adopt certain regulations and standards, as specified. The bill would also require the council to consider how the foundation's research priorities relate to or support various economic and industry considerations, as specified. The bill would provide that a majority of the members of the council constitutes a quorum for the transaction of any business, for the performance of any duty, or for the exercise of any power of the council, except as otherwise provided. The bill would authorize the council to establish one or more scientific peer review panels consisting of experts in specified fields of research for the purposes of reviewing and prioritizing proposals on the basis of the scientific merit of the proposal, the potential benefit to the health and well-being of the population, natural resources, and environment of the state, and the demonstrated background, training, and expertise of the researchers and investigators to conduct the proposed work. This bill would require all research and development funded by the California Foundation for Science and Health Research and Innovation Acceleration Fund to be conducted under established standards of open scientific exchange, peer review, and public oversight. The bill would require the funds and contracts to be awarded on the basis of the research priorities established for the foundation by the council and the scientific merit of the proposed research, as determined by an open, competitive, scientific peer review process that ensures objectivity, consistency, and high quality. This bill would enact the California Science and Health Research Bond Act, which, if approved by the voters, would authorize the issuance of bonds in the amount of $7,500,000,000, pursuant to the State General Obligation Bond Law, to finance grants and loans to fund research and operate and maintain facilities for research. The bill would provide for the submission of the bond act to the voters at the March 7, 2028, statewide primary election. (2) Existing law establishes prohibitions and penalties with respect to ethical obligations and conflicts of interest for public officials, including a prohibition on engaging in activities that are incompatible with their official duties and a prohibition on being financially interested in a contract made by them in their official capacity or the board of which they are a part. This bill would authorize a council member to participate in a decision to approve or award a grant, loan, or contract for the purpose of research into a disease in which the member or their immediate family member has a personal interest, as specified. The bill would provide that service with specified educational institutions and organizations is not incompatible with a council member's duties. The bill would provide that the prohibition on being financially interested in a contract, as specified, does not apply if the council member recuses themself from a decision to award or approve a grant, loan, or contract that would otherwise be subject to the prohibition. The bill would provide that council members are subject to certain disclosure requirements relating to personal investments and potential conflicts of interest, as specified. (3) Existing law, the Bagley-Keene Open Meeting Act, requires that all meetings of a state body be open and public and all persons be permitted to attend any meeting of a state body, with specified exceptions for authorized closed sessions. This bill would require the Bagley-Keene Open Meeting Act to apply to all meetings of the council and scientific peer review panels, except as specified for when the council or scientific peer review panels meet to consider or discuss specified matters in closed sessions, including matters involving information relating to patients or medical or scientific research subjects, the disclosure of which would constitute an unwarranted invasion of personal privacy. 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. (4) This bill would declare that it is to take effect immediately as an urgency statute.
Existing law designates the State Water Resources Control Board as the agency responsible for administering specific programs related to drinking water, including, among others, the California Safe Drinking Water Act and the Emerging Contaminants for Small or Disadvantaged Communities Funding Program. This bill, which would become operative upon an appropriation by the Legislature, would enact a perfluoroalkyl and polyfluoroalkyl substances (PFAS) mitigation program. As part of that program, the bill would create the PFAS Mitigation Fund in the State Treasury and would authorize certain moneys in the fund to be expended by the state board, upon appropriation by the Legislature, for specified purposes. The bill would authorize the state board to seek out nonstate, federal, and private funds designated for PFAS remediation and treatment and deposit the funds into the PFAS Mitigation Fund. The bill would continuously appropriate these funds to the state board for specified purposes. The bill would authorize the state board to establish accounts within the PFAS Mitigation Fund. The bill would authorize the state board to expend moneys from the fund in the form of a grant, loan, or contract, or to provide assistance services to water suppliers and sewer system providers, as those terms are defined, for multiple purposes, including, among other things, to cover or reduce the costs for water suppliers associated with treating drinking water to meet the applicable state and federal maximum PFAS contaminant levels. The bill would require a water supplier or sewer system provider to include a clear and definite purpose for how the funds will be used to provide public benefits to their community related to safe drinking water, recycled water, stormwater, or treated wastewater in order to be eligible to receive funds. The bill would require the state board to adopt guidelines to implement these provisions, as provided.
Existing law requires the Department of General Services to ensure that all claims that have been approved by the department, and for which there exists no legally available appropriation, are submitted for legislative approval at least once each calendar year. This bill would appropriate $672 to the Department of General Services, as specified, for the payment of claims accepted by the Government Claims Program. 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.
Existing law creates the Department of Insurance, headed by the Insurance Commissioner, and prescribes the department's powers and duties. Existing law directs the department and commissioner to administer various grant programs that, among other things, defray property retrofitting costs. This bill would establish the California Safe Homes grant program to be developed by the department to reduce local and statewide wildfire losses, among other things. The bill would require the department to prioritize specified needs when awarding grant funds, and would require eligible program applicants, which would include individuals, cities, counties, and special districts, to meet specified criteria. The bill would establish the Sustainable Insurance Account within the Insurance Fund and would make the funds available to the department for the program upon appropriation by the Legislature or upon receipt of federal or other grants or funds. The bill would require the department to collect specified information about the performance of the program and, on or before January 1, 2027, and every 2 years thereafter, to publish a performance report that would be posted to its internet website and submitted to the Legislature.
