(1) Existing law, the Charter Schools Act of 1992, authorizes the establishment, operation, and governance of charter schools. Existing law authorizes a charter school that has an approved charter to receive funding for nonclassroom-based instruction only if a determination for funding is made by the State Board of Education, as specified. The act prohibits, from January 1, 2020, to January 1, 2026, inclusive, the approval of a petition for the establishment of a new charter school offering nonclassroom-based instruction, as specified. This bill would extend that prohibition to continue through January 1, 2027. (2) Existing law, until January 1, 2026, sets out performance standards and procedures for the renewal of the charter of an existing charter school, including, among other things, the use of verified data, as provided. Existing law sets out revised standards and procedures that are operative on and after January 1, 2026, that, among other things, no longer requires a chartering authority to use verified data and instead requires a chartering authority to use only the data reported on the California School Dashboard in making a renewal decision, as provided. This bill would extend, until January 1, 2027, the operation of the performance standards and procedures for the renewal of charter schools that would otherwise be inoperative on January 1, 2026, and would delay the operation of the revised standards and procedures until January 1, 2027. To the extent the bill imposes new duties on local educational agencies acting as chartering authorities, the bill would impose a state-mandated local program. (3) 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 federal law establishes the Summer Electronic Benefit Transfer for Children (Summer EBT) program, under which pupils who are eligible for free and reduced-price school meals receive $40 per month, with specified adjustments, during summer months for grocery benefits. Existing federal regulations require, by 2025, the designated state agency to make a Summer EBT application available to households whose children are enrolled in schools participating in the National School Lunch Program or the School Breakfast Program and who do not already have an individual eligibility determination. Existing state law requires the State Department of Social Services, as the lead agency in partnership with the State Department of Education, to maximize participation in the Summer EBT program. Existing law requires the governing board of a school district and the county superintendent of schools to make paper applications for free or reduced-price meals available to pupils at all times during each regular schoolday. Existing law authorizes those entities to make an application electronically available online if the online application complies with certain requirements, including, among others, the inclusion of links to certain internet websites providing information on, and applications for, other government programs, such as CalFresh. This bill, the Stop Child Hunger Act of 2025, would require, upon an appropriation made by the Legislature, the State Department of Education, with support from the State Department of Social Services, to comply with the above-described federal regulations by developing, and providing families with, a statewide application that is made available through a single statewide internet website that enables families to submit federally required information relating to the Summer EBT program, as specified. The bill would require the internet website to, among other things, have the capability of routing a family's completed information to the family's local educational agency to determine Summer EBT eligibility. The bill would require the governing board of a school district, a county superintendent of schools, and the governing body of a charter school to make the above-described paper applications available if required by federal law and guidance, as specified. The bill would require the governing board of a school district, a county office of education, the governing body of a charter school, or a school food authority that provides an application online for free or reduced-price meals, as described above, to also provide links to the internet website providing information about the Summer EBT program. To the extent that the bill would create new duties for local educational agencies or county or other local officials, the bill would impose 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, 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 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, as specified. Existing law requires the local control funding formula, in part, to be based on average daily attendance, as defined. For purposes of state apportionments based on average daily attendance, as provided, if the average daily attendance of a school district, county office of education, or charter school has been materially decreased during a fiscal year because of a specified type of emergency, existing law requires the Superintendent of Public Instruction to estimate the average daily attendance in a manner that credits to the school district, county office of education, or charter school the total average daily attendance that would have been credited had the emergency not occurred, as provided. This bill would, until July 1, 2029, add an immigration enforcement activity, as defined, to the list of emergencies for which the above-described provisions related to calculating average daily attendance for purposes of state apportionments apply, as provided. The bill would, for purposes of these provisions related to calculating average daily attendance for purposes of state apportionments, prohibit a school district, county office of education, or charter school from being credited for more than 10 days of missed attendance for a pupil due to an immigration enforcement activity. For affidavits submitted to the Superintendent for emergency events occurring after September 1, 2021, but on or before June 30, 2026, that resulted in a school closure or material decrease in attendance, existing law requires a school district, county office of education, or charter school that provides an affidavit to the Superintendent to certify that it has a plan for which independent study will be offered to pupils, as provided, and requires that plan to comply with certain requirements, including, among other things, that independent study is offered to any impacted pupil within 10 instructional days of the first day of a school closure or material decrease in attendance. This bill would, for affidavits submitted to the Superintendent for an immigration enforcement activity that occurred on or after January 1, 2025, but on or before June 30, 2026, that resulted in a school closure or material decrease in attendance, require a school district, county office of education, or charter school that provides an affidavit to the Superintendent to additionally require the independent study plan to either (1) require the offering of live interaction or synchronous instruction to pupils, as provided, or (2) provide a description of both the extenuating circumstances that prevent the offering of live interaction or synchronous instruction and a description of what pupil engagement, services, and instruction will be provided to support pupils during or immediately after the period of closure or material decrease in attendance. The bill would, as applied to the above-described provisions for calculating average daily attendance for purposes of state apportionments and related affidavits certifying independent study plans, exempt from the California Public Records Act any documentation related to an immigration enforcement activity submitted to the Superintendent by a school district, charter school, county office of education, or county superintendent of schools, as provided. The bill would make these provisions inoperative on July 1, 2029, and would repeal them as of January 1, 2030. 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.
(1) Existing law requires local educational agencies to identify, locate, and assess individuals with exceptional needs and to provide those pupils with a free appropriate public education in the least restrictive environment, with special education and related services as reflected in an individualized education program. Existing law requires, in accordance with specified federal laws, parents to be given a copy of their rights and procedural safeguards, as specified. This bill would require pupils to also be given a copy of their rights and procedural safeguards. By imposing additional duties on local educational agencies, the bill would impose a state-mandated local program. (2) Existing law permits, under certain circumstances, contracts to be entered into for the provision of special education and related services by nonpublic, nonsectarian schools or agencies, as defined. Existing law authorizes a master contract for special education and related services provided by a nonpublic, nonsectarian school or agency only if the school or agency has been certified by the Superintendent of Public Instruction as meeting specified standards relating to special education and related services and facilities for individuals with exceptional needs. Existing law requires, before certification, the Superintendent to conduct an onsite review of the facility and program for which the applicant seeks certification, as specified. This bill, commencing with the 2026–27 school year, would require the Superintendent, before certifying a nonpublic, nonsectarian school located outside of California, to take additional actions, including, among other things, to review policies on restraint and seclusion to evaluate consistency with California laws. The bill would require, during an onsite review of a nonpublic, nonsectarian school located outside of California, the Superintendent to interview all pupils with individualized education programs to discuss progress and address any concerns respecting any limitations due to the pupils' disabilities, as specified. The bill would require the Superintendent, by July 1, 2026, to develop a tool for purposes of the interviews, as provided, and would require the tool to be made available to local educational agencies for their own use, which the bill would authorize. Existing law requires a nonpublic, nonsectarian school or agency that seeks certification to file an application with the Superintendent on forms provided by the State Department of Education, and to include specified information on the application. This bill would add assurances of compliance with specified laws relating to behavioral interventions to be included in that required information on the application. Existing law requires, commencing with the 2020–21 school year, a local educational agency that enters into a master contract with a nonpublic, nonsectarian school to conduct at least one onsite monitoring visit during each school year to the nonpublic, nonsectarian school at which the local educational agency has a pupil attending and with which it maintains a master contract. Existing law requires the monitoring visit to include, among other things, an observation of the pupil during instruction and a walkthrough of the facility. Existing law requires the local educational agency to report the findings resulting from the monitoring visit to the department within 60 calendar days of the onsite visit. Existing law requires, before June 30, 2020, the department to, with input from special education local plan area administrators, create and publish criteria for reporting this information to the department. This bill would require the monitoring visit to include, for a pupil placed in a nonpublic, nonsectarian school located outside of California, an in-person interview with the pupil, in a manner consistent with the pupil's individualized education program, to evaluate the pupil's health and safety. The bill would require the local educational agency to report the findings resulting from the monitoring visit to the department using a specified form developed and published by the department on its internet website. The bill would require, on or before July 1, 2026, the department to update the form to require, for nonpublic, nonsectarian schools located outside of California, additional findings to be reported to the department. The bill would also require the local educational agency to conduct a quarterly check-in with a pupil attending the nonpublic, nonsectarian school located outside of California through an unmonitored telephone call in a manner consistent with the pupil's individualized education program. Existing law requires the Superintendent to make a determination on an application for certification within 120 days of receipt of the application and to certify, conditionally certify, or deny certification to the applicant. If certification is denied, existing law requires the Superintendent to provide reasons for the denial. This bill, commencing with the 2026–27 school year, would require, for a nonpublic, nonsectarian school located outside of California, the Superintendent to make available, upon request from a local educational agency or special education local plan area, specified information and documentation relating to certification, if available. The bill would require a local educational agency to disclose the information received, if available, to the parent or guardian at the time the individualized education program team considers placement of the pupil in a nonpublic, nonsectarian school or agency, as specified. By imposing additional duties on local educational agencies, the bill would impose a state-mandated local program. Existing law requires a nonpublic, nonsectarian school to ensure private and confidential communication between a pupil of the nonpublic, nonsectarian school and members of the pupil's individualized education program team, at the pupil's discretion. This bill would explicitly require a nonpublic, nonsectarian school to ensure privacy and confidentiality of telecommunication in this circumstance and would require a nonpublic, nonsectarian school to also ensure private and confidential communication between a pupil and the department's Constituent Services Office. (3) 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.
(1) The California Constitution requires the Legislature to encourage, by all suitable means, the promotion of intellectual, scientific, moral, and agricultural improvement. The California Constitution also requires the Legislature to provide for a system of common schools by which a free school is kept up and supported in each district at least 6 months in every year. The California Constitution prohibits public money from being appropriated for the support of any sectarian or denominational school or any school not under the exclusive control of the officers of the public schools. This measure, notwithstanding the constitutional provisions referenced above or any other provision of the California Constitution, would authorize the state, and every agency or political subdivision of the state, to disburse funds pursuant to an agreement between the state and a parent or legal guardian of an eligible child for tuition and education-related expenses associated with attending a private school serving students in kindergarten or any of grades 1 to 12, inclusive, irrespective of religious affiliation, as provided by statute, and provide tax or other public benefits to private schools serving students in kindergarten or any of grades 1 to 12, inclusive, irrespective of religious affiliation, to further the promotion of intellectual, scientific, moral, and agricultural improvement. (2) The Classroom Instructional Improvement and Accountability Act, an initiative approved by the voters as Proposition 98 at the November 8, 1988, statewide general election, amended the California Constitution to, among other things, set forth a formula for computing the minimum amount of revenues that the state is required to appropriate for the support of school districts and community college districts based on one of 3 tests in any given fiscal year, one of which is based on the percentage of General Fund revenues appropriated for school districts and community college districts, respectively, in fiscal year 1986–87, and 2 of which are based on, among other things, changes in enrollment. The California Constitution measures changes in enrollment by the percentage change in average daily attendance. The California Constitution generally prohibits the total annual appropriations subject to limitation of the state and each local government from exceeding the appropriations limit of the entity of government for the prior fiscal year, adjusted for the change in the cost of living and the change in population, and prescribes procedures for making adjustments to the appropriations limit. The California Constitution defines the change in population of a school district or community college district as the percentage change in the average daily attendance of the school district or community college district from the preceding fiscal year, as determined by a method prescribed by the Legislature. For purposes of measuring changes in enrollment as they relate to computing the minimum amount of revenues the state is required to appropriate for the support of school districts and community college districts, and for purposes of measuring the change in population of a school district or community college district to determine the total annual appropriations limit for school districts and community college districts, this measure would define average daily attendance to include all children enrolled in public kindergarten schools, elementary schools, and secondary schools and all children who are eligible to enroll in public kindergarten schools, elementary schools, and secondary schools but have chosen to fund their kindergarten, elementary, or secondary education with a School Choice Flex Account or Special Education Flex Account, as provided. (3) The California Constitution generally prohibits the Legislature from enacting a statute to modify or change the manner in which ad valorem property tax revenues are allocated to local agencies, except as provided. This measure would authorize the Legislature, by statute, to require the allocation of ad valorem property tax revenues in the manner described in the School Choice Flex Account Act of 2025. (4) This measure would provide that its provisions are severable and would require the Attorney General to defend against any action challenging the validity of the measure, as provided.
Existing law requires the adopted courses of study for grades 1 to 6, inclusive, and grades 7 to 12, inclusive, to each include, among other courses, social sciences, drawing upon the disciplines of anthropology, economics, geography, history, political science, psychology, and sociology, designed to fit the maturity of the pupils. Existing law requires instruction in social sciences to include, among other things, the early history of California and a study of the role and contributions of people of all genders, Native Americans, African Americans, Latino Americans, Asian Americans, Pacific Islanders, European Americans, LGBTQ+ Americans, persons with disabilities, and members of other ethnic, cultural, religious, and socioeconomic status groups, to the economic, political, and social development of California and the United States of America, with particular emphasis on portraying the role of these groups in contemporary society. If any part of a school's instruction in health conflicts with the religious training and beliefs of a parent or guardian of a pupil, existing law requires the pupil, upon written request of the parent or guardian, to be excused from the part of the instruction that conflicts with the religious training and beliefs. This bill, notwithstanding any other law and upon the written request of a pupil's parent or guardian, would require the pupil to be excused from, and would prohibit the pupil from participating in, (1) any part of a public school's curricula, instructions, lessons, presentations, or assemblies discussing, involving, or referencing transgender concepts, as defined, and (2) any anonymous, voluntary, and confidential tests, questionnaires, or surveys discussing, involving, or referencing transgender concepts. The bill would prohibit a school district, county office of education, or charter school from subjecting a pupil to any disciplinary action, academic penalty, or other sanction for being excused from participation. This bill would require school districts, county offices of education, and charter schools, while any excused activity is taking place, to make an alternative educational activity available to pupils whose parents or guardians have made a written request to excuse their child's participation. The bill would require those local educational agencies to inform parents and guardians of their rights pursuant to the bill, as provided. By imposing additional duties on local educational agencies, the bill would impose a state-mandated local program. This bill, notwithstanding any other law, would provide that any individual whose rights pursuant to the bill have been violated shall have a private right of action against the individual, entity, or local educational agency engaged in the violation for damages and any equitable relief as the court may determine justified, and would authorize the court to also award reasonable attorney's fees and court costs to the prevailing party. 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.
The Safe Place to Learn Act declares that it is the policy of the State of California to improve pupil safety at schools and the connections between pupils and supportive adults, schools, and communities. Existing law requires the Superintendent of Public Instruction to post, and annually update, on the State Department of Education's internet website, and notify school districts, county offices of education, and charter schools of the availability of, a list of statewide resources that provide support to youth, and their families, who have been subjected to school-based discrimination, harassment, intimidation, or bullying. This bill would require the Superintendent, by July 1, 2026, to develop and post on the department's internet website guidance and a list of statewide resources for the purpose of preventing teen dating violence. The bill would also require, by January 1, 2027, each county office of education, school district, and charter school maintaining any of grades 7 to 12, inclusive, to post the guidance and list of statewide resources developed by the Superintendent on their respective internet website. By imposing additional duties on local educational agencies, the bill would create 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, 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.
(1) Existing law requires the State Department of Education to issue a request for proposals to contract for the development of standards for professional development for educators and instructional leaders. Existing law requires the standards to serve as guidelines for providers of professional development activities and authorizes them to be used to facilitate coordination among existing professional development programs. This bill, among other things, would require the department, on or before August 31, 2026, to develop a list of recommended professional development and training programs that meet specified requirements relating to effective means of teaching literacy and evidence-based means of teaching foundational reading skills, as described, and to submit the list to the State Board of Education for approval, as provided. The bill would require the state board, on or before January 1, 2027, to approve a list of those recommended professional development and training programs. The bill would require the department to make the list of those approved professional development and training programs available on its internet website and to update the list as necessary. The bill, commencing September 1, 2027, would require school districts, county offices of education, and charter schools to ensure participation in, and would require all applicable personnel, as defined, to satisfactorily complete by no later than August 31, 2029, an approved professional development and training program that is listed on the department's internet website, except as specified. By imposing additional duties on local educational agencies, the bill would impose a state-mandated local program. (2) Existing law requires the state board to adopt basic instructional materials for use in kindergarten and grades 1 to 8, inclusive, for governing boards, subject to specified provisions, including, among others, that the state board adopt at least 5 basic instructional materials for all applicable grade levels in each of the specified subject areas, including, among others, language arts, including, but not limited to, spelling, reading, and English language development. In reviewing and adopting or recommending for adoption submitted basic instructional materials, existing law requires the state board to use specified criteria, and to ensure that, in its judgment, the submitted basic instructional materials meet that criteria, including, among others, that the instructional materials are aligned to the content standards adopted by the state board in the subject area and the grade level or levels for which they are submitted. Notwithstanding any other law, existing law authorizes a local educational agency to use instructional materials that are aligned with the academic content standards previously adopted by the state board. This bill would revise and recast provisions relating to adoption of instructional materials for English language arts, English language development, and reading by, among other things, requiring the state board, on or before January 1, 2027, to adopt basic instructional materials, as defined, for transitional kindergarten, kindergarten, and grades 1 to 8, inclusive, in English language arts, English language development, and reading. The bill would require the state board to, among other things, ensure that all basic instructional materials adopted pursuant to these provisions are aligned to the most recently adopted academic content standards and curriculum frameworks and adhere to effective means of teaching literacy and evidence-based means of teaching foundational reading skills. The bill would require the department to publish the complete list of the state board's adopted basic instructional materials on the department's internet website and to distribute the complete list to all local educational agencies, as specified. Upon the state board's adoption of those basic instructional materials, the bill would require all basic instructional materials in English language arts, English language development, and reading for transitional kindergarten, kindergarten, and any of grades 1 to 8, inclusive, adopted by each school district, county office of education, and charter school to, among other requirements, adhere to specified evaluation criteria, and would prohibit those local educational agencies from adopting basic instructional materials in English language arts, English language development, or reading that have not been adopted by the state board unless the local educational agency is granted a waiver from the state board, as specified. On or before December 31, 2028, the bill would require each local educational agency to provide to the department, and the department to develop, maintain, and annually update, a current list of basic instructional materials in English language arts, English language development, and reading, adopted by each local educational agency that is publicly accessible on the department's internet website. By imposing additional duties on local educational agencies, the bill would impose a state-mandated local program. (3) This bill would make Legislative findings and declarations relating to these provisions, conforming changes, and other nonsubstantive changes. (4) The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.
Existing law requires the governing board of each school district and county board of education to adopt a local control accountability plan and to update its local control and accountability plan before July 1 of each year. Existing law requires a local control and accountability plan to include, among other things, a description of the annual goals to be achieved for each state priority, as specified, for all pupils and certain subgroups of pupils. The state's delineated priorities include, among others, pupil engagement, as measured by specified attendance, dropout, and graduation rates, and school climate, as measured by pupil suspension and expulsion rates and other local measures, as provided. This bill, commencing with the 2026–27 school year, would require a school district, county office of education, or charter school that serves pupils in any of grades 5 to 12, inclusive, to annually (1) compile a school climate report detailing the pupil engagement and school climate data collected for purposes of their local control and accountability plan, and (2) if the local educational agency identifies any deficiencies in school climate, detail a plan to improve school climate to be included in the report. The bill would require the school climate report, including the plan to improve school climate, if applicable, to be presented at a regularly scheduled meeting of the governing board or body of the local educational agency and made public accessibly on the local educational agency's internet website, as provided. By imposing additional duties on local educational agencies, the bill would impose 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, 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.
(1) Existing law establishes a system of elementary and secondary education in this state. This system consists of the public and private schools that provide instruction in kindergarten and in grades 1 to 12, inclusive. This bill would enact the School Choice Flex Account Act of 2025 and establish the School Choice Flex Account (SCFA) Trust, to be known as the SCFA Trust, as a fund within the State Treasury to be administered by the SCFA Trust Board. For the 2027–28 to 2030–31, inclusive, school years, the bill would authorize certain children eligible to be enrolled in kindergarten or any of grades 1 to 12, inclusive, to establish an SCFA or Special Education Flex Account (SEFA) , based on parent or guardian income. The bill would, beginning with the 2031–32 school year, authorize every child eligible to be enrolled in kindergarten or any of grades 1 to 12, inclusive, to establish an SCFA or SEFA. The bill would credit a deposit amount to the account of every eligible student enrolled in an eligible school for tuition and certain school expenses. The bill would specify the deposit amounts for the 2027–28 school year, and require the Department of Finance, beginning on July 1, 2028, to determine the SCFA and SEFA deposit amounts annually for the upcoming school year, as provided. The bill would require the Controller to transfer an amount of money from the General Fund to the SCFA Trust in those amounts. The bill would require any unused funds remaining in an SCFA or SEFA account on June 30 of each school year to be returned to the state for the benefit of elementary and secondary education, upon appropriation by the Legislature. The bill would specify the membership of the SCFA Trust Board and would vest the SCFA Trust Board with certain powers and duties. The bill would establish 2 accounts within the SCFA Trust, the SCFA Trust Program Account and the SCFA Trust Administrative Account, and would continuously appropriate the moneys in the program account to the SCFA Trust Board for purposes of the bill, thereby making an appropriation. The bill would require the Superintendent of Public Instruction to establish a procedure for the parents and legal guardians of eligible students to apply to establish an SCFA or SEFA and submit an executed participation agreement. The bill would authorize the SCFA Trust Board to disburse funds from SCFAs or SEFAs to eligible schools, defined as private full-time day schools accredited by, or, except as provided, awaiting accreditation from, a regional accrediting agency recognized by the state or the United States Department of Education. The bill would specify the procedures for participating eligible schools to receive funds disbursed by the SCFA Trust Board. (2) The Classroom Instructional Improvement and Accountability Act, an initiative approved by the voters as Proposition 98 at the November 8, 1988, statewide general election, amended the California Constitution to, among other things, set forth a formula for computing the minimum amount of revenues that the state is required to appropriate for the support of school districts and community college districts based on one of 3 tests in any given fiscal year, one of which is based on the percentage of General Fund revenues appropriated for school districts and community college districts, respectively, in the 1986–87 fiscal year, and 2 of which are based on, among other things, changes in enrollment. This bill would require the Legislature to recalculate that minimum education funding guarantee by including eligible students not enrolled in a public elementary or secondary school before the operative date of the act in those minimum funding guarantee calculations based on average daily attendance, as provided. The bill would also require the costs of providing SCFA and SEFA deposit amounts for eligible students to be apportioned between the General Fund and the public school district in which those eligible students reside in the same ratio of General Fund and local property tax revenue that would have been used to educate those eligible students in their public school district. (3) The Personal Income Tax Law, in modified conformity with federal law, generally defines "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income for purposes of computing tax liability. This bill would, for taxable years beginning on or after January 1, 2027, exclude from gross income any amounts received as distribution from an SCFA or SEFA, as defined, as part of a participation agreement. Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives 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. (4) These provisions would become operative on January 1, 2027, and only if Senate Constitutional Amendment ____ of the 2025–26 Regular Session is approved by the voters at the statewide general election on November 4, 2026.
