The Personal Income Tax Law, in general conformity with federal tax law, allows various deductions from gross income in calculating adjusted gross income. The Personal Income Tax Law generally applies the federal definition of adjusted gross income, but excepts the deduction allowed for certain expenses of elementary and secondary school teachers. This bill would conform with federal law for purposes of the deduction allowed for certain expenses of elementary and secondary school teachers for taxable years beginning on or after January 1, 2026, and before January 1, 2031. Existing law requires any bill authorizing a new tax expenditure, as defined, to include tax credits, deductions, exclusions, or exemptions, to contain, among other things, specific goals, purposes, and objectives that the tax credit will achieve, detailed performance indicators, and data collection requirements. This bill would include findings and collection requirements in compliance with this requirement. This bill would take effect immediately as a tax levy.
This measure proclaims April 10, 2025, as Dolores Huerta Day in California and encourages all public schools and educational institutions to conduct exercises remembering her, recognizing her accomplishments, and familiarizing pupils with her contributions to California.
Existing law grants the Department of Corrections and Rehabilitation authority to operate the state prison system and gives the department jurisdiction over various state prisons and other institutions. Existing law requires the department to make college programs available at every state prison and requires that these programs be provided by the California Community Colleges, the California State University, or the University of California, or other accredited, nonprofit colleges or universities. This bill would require the department, on or before January 1, 2028, and annually thereafter, to report to the Legislature information related to the amount of space available for academic and vocational education, including the amount of the deficit or surplus of space at each prison.
Existing law establishes the University of California, under the administration of the Regents of the University of California, the California State University, under the administration of the Trustees of the California State University, the California Community Colleges, under the administration of the Board of Governors of the California Community Colleges, independent institutions of higher education, and private postsecondary educational institutions as the segments of postsecondary education in this state. Existing law establishes the Student Aid Commission as the primary state agency for the administration of state-authorized student financial aid programs available to students attending all segments of postsecondary education. Existing law, the Cal Grant Program, establishes the Cal Grant A Entitlement Awards, the Cal Grant B Entitlement Awards, the California Community College Expanded Entitlement Awards, the California Community College Transfer Entitlement Awards, the Competitive Cal Grant A and B Awards, the Cal Grant C Awards, and the Cal Grant T Awards under the administration of the commission. Existing law establishes eligibility requirements for awards under the Cal Grant Program for participating students attending qualifying postsecondary educational institutions, and prescribes requirements that postsecondary educational institutions must comply with in order to be a qualifying postsecondary educational institution for purposes of the Cal Grant Program, including, among others, certain disclosure requirements. This bill would require, on or before April 1, 2026, the commission to convene a workgroup. The bill would require the workgroup to include, but not be limited to, the commission, all segments of postsecondary education, student organizations, and experts. The bill would require the workgroup to identify the common terms, definitions, and structure of financial aid offer letters sent by postsecondary educational institutions, and would require, on or before July 1, 2027, the workgroup to create a financial aid offer letter template. The bill would also require, on or before July 1, 2027, the workgroup to submit a report to the Legislature that includes the financial aid offer letter template. The bill would require, as part of the criteria to be a qualifying institution under the Cal Grant Program, an institution, by the start of the 2028–29 academic year, to use the financial aid offer letter template for all conditional offers of attendance, as specified.
Existing law establishes the California State University, under the administration of the Trustees of the California State University, and the University of California, under the administration of the Regents of the University of California, as 2 segments of public postsecondary education in the state. Existing law requires the Superintendent of Public Instruction to assist all school districts to ensure that all public high school pupils have access to a core curriculum that meets the admission requirements of the University of California and the California State University. Existing law requests the University of California to assist school districts in developing, submitting, and maintaining courses certified by the University of California as meeting admission requirement criteria, as provided. This bill would request the University of California to align the admission requirement criteria used in the review and certification of high school courses with the content standards, frameworks, and model curriculum adopted by the State Board of Education for the applicable subject area, as provided. Existing law states legislative intent for the University of California and California State University governing boards, in determining the standards and criteria for undergraduate and graduate admissions, to develop processes that strive to be fair and easily understandable, consider using criteria allowing eligible students with uncontrollable course deficiencies to enroll, and consult broadly with California's diverse communities, as provided. This bill would state legislative intent for those governing boards, in determining the standards and criteria for undergraduate admissions, to develop the standards and criteria based on the content standards, frameworks, and model curriculum adopted by the state board for the applicable subject area and to consult with the state board before adopting or changing the standards and criteria for undergraduate admission. Existing law requires the California State University, and requests the University of California, to establish a model uniform set of academic standards for high school courses for admission recognition and to develop and implement, by January 1, 2006, a process for high schools to obtain approval of courses meeting California State University and University of California admissions requirements, as provided. Existing law authorizes the faculty of the postsecondary segments to consult with elementary and secondary administrators and faculty when developing the model academic standards. This bill instead would encourage faculty of the postsecondary segments to (1) consult with the state board in developing the model academic standards, and (2) strive to align the standards with the content standards, frameworks, and model curriculum adopted by the state board for the applicable subject area, as specified. The bill would require the California State University, and request the University of California, to develop and implement, on or before January 1, 2028, a revised process for local educational agencies to annually submit courses for review and certification as a course that satisfies the model academic standards, as specified.
Existing law establishes a public school financing system that requires state funding for county superintendents of schools, school districts, and charter schools to be calculated pursuant to a local control funding formula (LCFF) , as specified. Existing law requires funding pursuant to the LCFF to include, among other things, the sum of a base grant, supplemental grant, and concentration grant, if applicable, multiplied by average daily attendance, as provided. Existing law authorizes a school district or charter school to maintain a transitional kindergarten program. Existing law requires a school district or a charter school, as a condition of receipt of apportionment for pupils in a transitional kindergarten program, to ensure that, beginning with the 2025–26 school year, a child who will have their 4th birthday by September 1 of a school year be admitted to a transitional kindergarten program maintained by the school district or charter school. Under existing law, pursuant to the LCFF, school districts and charter schools receive, as funding for transitional kindergarten, the sum of a base grant, a supplemental grant, a concentration grant, if applicable, and a transitional kindergarten add-on, multiplied by transitional kindergarten average daily attendance, as provided. Under existing law, school districts that receive local revenues that exceed the LCFF amount do not receive a specified apportionment of LCFF funds, as provided, and are known as "basic aid school districts" or "excess tax entities." Existing law, notwithstanding those provisions, requires charter schools and school districts, including basic aid districts, to receive a minimum level of state-aid funding, as provided. This bill would, commencing with the 2025–26 fiscal year, require the minimum level of state funding for basic aid districts to include both the above-described sum of the LCFF base, supplemental, and concentration grants for transitional kindergarten, and an unspecified add-on amount for transitional kindergarten, multiplied by transitional kindergarten average daily attendance, as provided. Existing law provides for the funding of necessary small schools and high schools, as specified. Existing law requires that funding to be based on, among other things, the necessary small school's average daily attendance and the number of full-time teachers, as specified. Existing law requires these necessary small school amounts to be added to the LCFF calculations for school districts with necessary small schools, as provided. This bill would, commencing with the 2025–26 fiscal year, and for each fiscal year thereafter, require the Superintendent of Public Instruction to allocate funding for pupils attending transitional kindergarten in certain necessary small schools, as provided. The bill would require this allocation to include, for any average daily attendance generated by pupils attending a transitional kindergarten program in the necessary small school, the sum of the above-described LCFF base grant, supplemental grant, and concentration grant, if applicable, and transitional kindergarten add-on amounts, as provided. The bill would, commencing with the 2025–26 fiscal year, and for each fiscal year thereafter, appropriate the amount of funding necessary to implement the required allocations for the applicable fiscal year from the General Fund to the Superintendent for allocation to necessary small schools under these provisions. Funds appropriated by this bill would be applied toward the minimum funding requirements for school districts and community college districts imposed by Section 8 of Article XVI of the California Constitution.
Existing law establishes the Instructional School Gardens Program for the promotion, creation, and support of instructional school gardens through the allocation of grants, and through technical assistance provided, to school districts, charter schools, or county offices of education. Existing law requires the State Department of Education to administer the program, as provided. This bill would revise and recast the Instructional School Gardens Program by, among other things, reestablishing the program under the administration of the Department of Food and Agriculture for the promotion, creation, and support of instructional school gardens through the allocation of grants and the provision of technical assistance to support instructional school garden programming in school districts, county offices of education, and charter schools. The bill would require the department to convene a working group consisting of the department, the State Department of Education, the Department of Resources Recycling and Recovery, the Department of Forestry and Fire Protection, and instructional school garden community-based organizations. The bill would require the working group to advise and assist the Department of Food and Agriculture in carrying out the program, as provided. The bill would establish the Instructional School Gardens and Maintenance Fund in the State Treasury and would require moneys in the fund to be available, upon appropriation by the Legislature, to the department for purposes of the program, as specified. This bill, contingent upon an appropriation or receipt of sufficient private funds, as specified, for its purposes, would require the department, on or before July 1, 2026, and in consultation with the working group, to develop a competitive grant process, including selection criteria, goals, prioritizations, and guidelines, for purposes of the program, as provided. The bill would require eligible applicants to be local educational agencies or other entities that have an established track record of operating outdoor, experiential learning programs in schools and that are in partnership, as defined, with at least one local educational agency, and would require applicants to designate one of 2 grant categories for each proposed schoolsite, as provided, and to submit a plan and measurable outcomes for a program of experiential, outdoor instruction that meet specified requirements. Before developing the competitive grant process, the bill would require the department to hold at least 2 public meetings to gather public input on the development of the competitive grant process.
The Personal Income Tax Law, in modified conformity with federal income tax law, excludes from the gross income distributions to a beneficiary of, and earnings by a contributor to, a qualified tuition program, which includes a Golden State Scholarshare College Savings Trust, if specified conditions are met. This bill, for taxable years beginning on or after January 1, 2026, would allow under that law a deduction against gross income in the amount equal to the monetary contribution made by a qualified taxpayer, as defined, to the California qualified tuition program established pursuant to the Golden State Scholarshare Trust Act not to exceed either $5,000 or $10,000, as provided. The bill would require, with exceptions, in the case of any distribution in excess of qualified higher education expenses, as defined, that the aggregate amount of the deduction allowed that reduced the qualified taxpayer's gross income in any taxable year be added to the gross income of the qualified taxpayer in the taxable year of the distribution, as provided. Existing law requires any bill authorizing a new tax deduction to contain, among other things, specific goals, purposes, and objectives that the tax deduction will achieve, detailed performance indicators, and data collection requirements. The bill would make specified findings detailing the goals, purposes, and objectives of the above-described tax deduction, performance indicators for determining whether the deduction meets those goals, purposes, and objectives, and data collection requirements. This bill would take effect immediately as a tax levy.
The California Healthy Youth Act requires school districts, defined to include county boards of education, county superintendents of schools, the California School for the Deaf, the California School for the Blind, and charter schools, to ensure that all pupils in grades 7 to 12, inclusive, receive comprehensive sexual health education and human immunodeficiency virus (HIV) prevention education, as specified. The act authorizes a school district to provide that education earlier than grade 7 with age-appropriate and medically accurate information. The act authorizes a school district to provide sexual health education and HIV prevention to be taught by an outside consultant, and to hold an assembly to deliver that education by guest speakers. Under the act, if a school district exercises that authorization, the school district is required to provide notice of the date of instruction, name of the organization or affiliation of each guest speaker, and information stating the right of the parent or guardian to request a copy of various laws, as specified. This bill would require a school district, if it elects to provide sexual health education or HIV prevention education to be taught by outside consultants, to also provide notice of the name of the organization or affiliation of the outside consultants.
(1) Existing law, the Child Care and Development Services Act, administered by the State Department of Social Services, establishes a system of childcare and development services for children up to 13 years of age. Under the act, families that meet specified requirements are eligible for federal and state subsidized childcare and development services, and a family that establishes initial eligibility or ongoing eligibility for these services is considered to meet all eligibility and need requirements for those services for not less than 24 months, except as specified. Existing federal regulations require a minimum of 12 months of eligibility for these services before a redetermination of eligibility is made. This bill would, if a family already receiving childcare services adds an additional child and requests services for that child during the current eligibility period, extend the family's eligibility period, as necessary, to ensure that the additional child receives at least 12 months of eligibility for services before a redetermination of eligibility, as specified. (2) Existing law requires the State Department of Social Services to annually report to the Department of Finance and the Legislature a statewide summary identifying the estimated funding used in general childcare and development programs for infants and toddlers, and the number of preschool age children receiving part-day preschool and wraparound childcare services. This bill would delete the requirement for that report to identify the number of preschool age children receiving part-day preschool and wraparound childcare services. (3) Existing law requires the State Department of Social Services to contract with local contracting agencies for alternative payment programs for childcare services to be provided throughout the state. Existing law requires an alternative payment program to reimburse a licensed childcare provider in accordance with a biennial market rate survey, as specified, at a rate not to exceed the regional market rate ceiling, as prescribed. Under existing law, reimbursements to childcare providers based upon a daily rate may only be allowed under certain circumstances, including that a family has an unscheduled but documented need of 6 hours or more per occurrence that exceeds the certified need for childcare or a family has a documented need of 6 hours or more per day that exceeds no more than 14 days per month. This bill would reduce the documented need for reimbursements to childcare providers based upon a daily rate from 6 hours or more to 5 hours or more, as described. (4) Existing law allocates certain appropriated funds to the State Department of Social Services and State Department of Education to provide specified family childcare providers and childcare centers with a monthly cost of care plus rate commencing January 1, 2024, and through June 30, 2026. The monthly cost of care plus rate is a supplemental monthly payment to those providers and centers. This bill would extend the payment of the monthly cost of care plus rate to June 30, 2026, and would allocate additional funds to the State Department of Social Services and State Department of Education from the Budget Act of 2025 to provide a once-per-month cost of care plus rate for each child served who is enrolled in subsidized childcare, therefore making an appropriation. From July 1, 2025, to June 30, 2026, inclusive, the bill would require that monthly rate to be equal to the existing rate increased by a percentage calculated by the Department of Finance based on a specified formula. (5) Existing law provides for a specified annual funding increase for special education and childcare and development programs if an inflation or cost-of-living adjustment is not otherwise provided for those programs. Existing law suspends the annual cost-of-living adjustment for childcare and development programs for the 2012–13, 2013–14, 2014–15, and 2020–21 fiscal years. This bill would additionally suspend the annual cost-of-living adjustment for childcare and development programs for the 2025–26 fiscal year. (6) Existing law requires the State Department of Social Services, in collaboration with the State Department of Education, to implement a reimbursement system plan that establishes reasonable standards and assigned reimbursement rates for state-subsidized childcare and development services. Existing law also requires the department, in collaboration with the State Department of Education, to develop and conduct an alternative methodology, as specified, to set reimbursement rates for state-subsidized childcare and development services. Existing law requires the department, from October 1, 2024, to January 1, 2026, inclusive, to provide the Assembly Committee on Budget, the Senate Committee on Budget and Fiscal Review, and the Legislative Analyst's Office with quarterly updates on the implementation of the new reimbursement rates set under the alternative methodology. If a market rate survey is used to set reimbursement rates, existing law requires the department to contract to conduct a regional market rate survey no more than once every 2 years, as specified. This bill would extend the timeframe during which the above-described quarterly update is required to July 1, 2027, and require the department to include additional specified information commencing with the quarterly update due October 1, 2025. The bill would, commencing July 1, 2026, increase rates for specified programs by the cost-of-living adjustment granted by the Legislature annually, as specified. This bill would express the intent of the Legislature to cease using a regional market rate survey and to instead use an alternative methodology to inform the setting of future childcare rates, and to set reimbursement rates that are informed by the alternative methodology by statute. The bill would further express the intent of the Legislature that specified programs be reimbursed under a unified structure that takes into account a common set of rate elements, that base rates be administered as a per-child amount, and that rate levels be informed by, and rates vary based on, specified criteria. (7) Existing law also requires, for California state preschool programs and childcare and development programs, the State Department of Education and the State Department of Social Services to collaborate to implement a reimbursement system plan that establishes reasonable standards and assigned reimbursement rates. Existing law requires the reimbursement rate to be increased by the above-described cost-of-living adjustment, except for specified fiscal years, including the 2024–25 fiscal year. This bill would, commencing July 1, 2026, require the cost-of-living adjustment for state preschool programs to be consistent with the adjustment granted by the Legislature annually, as specified. The bill would additionally suspend the annual cost-of-living adjustment for the 2025–26 fiscal year. (8) Existing law requires, commencing January 1, 2022, those California state preschool program contractors and childcare and development program contractors who, as of December 31, 2021, received the established standard reimbursement rate to be reimbursed at the greater of the 75th percentile of the 2018 regional market rate survey or the contract per-child reimbursement amount as of December 31, 2021, as increased by a specified cost-of-living adjustment. This bill would instead require, commencing July 1, 2025, and through June 30, 2026, if the program is open and operating in accordance with its approved program calendar and remains open and providing services to certified children throughout the program year, the contract reimbursement to be based on the lesser of the maximum reimbursable amount stated in the contract and the net reimbursable program costs. The bill would also require, commencing July 1, 2026, the contract reimbursement to be based on the lesser of the maximum reimbursable amount stated in the contract, the net reimbursable program costs, or the product of the adjusted child days of enrollment for certified children times the contract rate set forth in the above-described provisions. (9) Existing law also requires the State Department of Social Services, in the administration of childcare and development programs, to contract with local contracting agencies for a variety of alternative payment programs for childcare services to be provided throughout the state. Existing law requires alternative payment programs to reimburse childcare providers based upon actual days and hours of attendance. This bill would, beginning July 1, 2025, and through June 30, 2026, instead require those programs to reimburse childcare providers based on families' certified need, as specified, and would appropriate $88,550,000 from the General Fund for this purpose. (10) Existing law authorizes family childcare providers to form, join, and participate in the activities of provider organizations and to seek the certification of a provider organization to act as the representative for family childcare providers on matters related to childcare subsidy programs pursuant to a petition and election process overseen by the Public Employment Relations Board or a neutral third party designated by the board. Existing law requires the Governor and a certified provider organization to jointly prepare a memorandum of understanding if an agreement is reached, which is required to be presented to the Legislature for determination, and which would be binding on all state departments and agencies, and their contractors and subcontractors, and any political subdivision of the state, that are involved in the administration of state-funded early care and education programs. If the above-described reimbursement rate provisions are in conflict with a memorandum of understanding between the Governor and a certified provider organization, the bill would require the memorandum of understanding to be controlling without further legislative action, except as specified. (11) This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.
