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 of, 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, including a partial exemption for the sale of, or the storage, use, or consumption of, qualified tangible personal property purchased for use by a qualified person to be used primarily in any stage of the manufacturing, processing, refining, fabricating, or recycling of tangible personal property, beginning at the point any raw materials are received by the qualified person and introduced into the process and ending at the point at which the manufacturing, processing, refining, fabricating, or recycling has altered tangible personal property to its completed form, including packaging, if required. Existing law (backfill requirement) requires an amount that equals the estimated revenue loss to the General Fund from the allowance of the above-described exemptions, with the concurrence of the Department of Finance, to be transferred from the Greenhouse Gas Reduction Fund to the General Fund, as prescribed. This bill would, beginning July 1, 2027, define "processing" to include the altering, converting, conditioning, or other preparation of hydrogen or electricity for the purposes of selling the hydrogen for fueling or the electricity for charging a vehicle and would define "qualified tangible personal property" to include hydrogen fueling station equipment and charging station equipment and component parts used as an integral part of those activities. By expanding the scope of the crime of perjury, this bill would impose a state-mandated local program. This bill would provide that the backfill requirement does not apply with respect to the exemptions allowed by the bill, as specified. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives 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. 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 law defines a "renewable electrical generation facility" as a facility that uses biomass, solar thermal, photovoltaic, wind, geothermal, fuel cells or linear generators that use specified fuels, small hydroelectric generation of 30 megawatts or less, digester gas, municipal solid waste conversion, landfill gas, ocean wave, ocean thermal, or tidal current, and that meets other specified requirements. Existing law incorporates that definition into various programs, including the California Renewables Portfolio Standard Program, which requires the Public Utilities Commission to establish a renewables portfolio standard requiring all retail sellers, as defined, to procure a minimum quantity of electricity products from electrical generating facilities that meet that definition of "renewable electrical generation facility," and the net energy metering program, in which residential customers, small commercial customers, and commercial, industrial, or agricultural customers of an electrical utility, who use renewable electrical generation facilities, are eligible to participate, as specified. This bill would expand the definition of "renewable electrical generation facility" to include a facility that converts hydrogen gas to electricity in a turbine and meets specified criteria, including that the hydrogen used in the turbine is solely derived from an eligible renewable resource, as specified, or through the electrolysis of water, and exclusively uses electricity generated from another renewable electrical generation facility, and that the manufacturing of the hydrogen does not result in resource shuffling or use unbundled renewable energy credits, as specified. Under existing law, a violation of any order, decision, rule, direction, demand, or requirement of the commission is a crime. Because a violation of a commission action implementing this bill's requirements would be a crime, 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 no reimbursement is required by this act for a specified reason. This bill would declare that it is to take effect immediately as an urgency statute.
(1) Existing law authorizes the State Oil and Gas Supervisor to authorize the conversion of not more than 250 wells for use as gravity-based energy storage wells to evaluate their use, including the establishment of appropriate operating conditions and physical parameters to safely store and generate energy. Existing law repeals this authorization on January 1, 2035, and would specify that authorizations issued by the supervisor terminate on that date. This bill would correct an erroneous cross reference for that authorization. (2) Existing law defines "task force" as the Wildfire and Forest Resilience Task Force established by the Governor to oversee the implementation of Executive Order No. B-52-18, and required the task force to, among other things, on January 1, 2022, 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" issued by the task force in January 2021, as provided. This bill would make nonsubstantive changes to the definition of "task force." (3) Existing law requires the State Lands Commission to adopt regulations relating to ballast water, as provided. Existing law requires the commission to adopt a regulation that requires an owner or operator of a vessel carrying, or capable of carrying, ballast water that operates on the waters of the state to comply with specified federal laws, as provided. Existing law requires the commission to consult with the United States Coast Guard to attempt to identify an alternative, environmentally sound method of ballast water management under specified circumstances in accordance with specified federal laws, as provided. This bill would require the commission to adopt a regulation that requires an owner or operator of a vessel carrying, or capable of carrying, ballast water that operates on the waters of the state to instead comply with different specified federal law. The bill would also require the commission to consult with the United States Coast Guard on an alternative, environmentally sound method of ballast water management under specified circumstances in accordance with additional federal law. (4) Existing law lifts, until February 1, 2066, the use restrictions imposed by the granting statutes and the public trust doctrine with respect to after-acquired lands, property that is not original tidelands or submerged lands, title to which was not derived from the granting statutes, that were acquired with public trust funds derived from port operations as specified, in Jack London Square and authorizes the Port of Oakland to lease these lands for any purpose subject to specified conditions. Existing law authorizes the port to lease after-acquired lands for a nontrust use only if the port finds specified conditions are met, including, among other conditions, that the nontrust uses will not impair or harm existing public access or public trust uses and are intended to attract the statewide public to Jack London Square and the waterfront to promote increased use and enjoyment of the area. Existing law requires the port to make the findings that these specified conditions are met for each proposed nontrust lease at a public meeting. This bill would correct an erroneous cross-reference relating to that requirement.
Existing law vests the Public Utilities Commission with regulatory authority over public utilities, including electrical corporations and gas corporations. Existing law requires the commission to require electrical corporations and gas corporations to perform home weatherization services, as described, for low-income customers if the commission determines that a significant need for those services exists in the corporation's service territory, taking into consideration both the cost-effectiveness of the services and the policy of reducing the hardships facing low-income households, as specified. This bill would require the commission to take into consideration the cost-effectiveness of the services as a whole and to require electrical corporations and gas corporations, in performing those home weatherization services, to prioritize integration of health, safety, and indoor air quality improvement measures necessary to enable whole-home improvements, coordinated delivery across fuel types and housing types, conditions, and tenancy structures, and program design that allows for tenant-level benefits where upgrades occur in rental properties, while preserving flexibility in program design. The bill would authorize the commission to consider nonenergy benefits when establishing priorities for program design. The bill would require the commission to ensure that weatherization program costs do not result in undue cost burdens for ratepayers. The bill would require the commission to require electrical and gas corporations to report on measurable household affordability outcomes, as specified. The bill would require the commission to ensure meaningful public and stakeholder input on the design and implementation of these low-income programs, as provided. The bill would require the commission to ensure that diverse contracting requirements are consistent with specified plans submitted to the commission and certain guidelines. The bill would revise the definition of "weatherization" for these purposes, as specified. Under existing law, a violation of any order, decision, rule, direction, demand, or requirement of the commission is a crime. Because a violation of a commission action implementing the bill's requirements would be a crime, this 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 no reimbursement is required by this act for a specified reason.
Existing law establishes the Office of Land Use and Climate Innovation in state government in the Governor's office to serve the Governor and Governor's Cabinet as staff for long-range planning and research, and constitute the comprehensive state planning agency. Existing law provides state goals for the installation of solar energy systems through, among other programs, the California Solar Initiative. This bill would require, on or before January 1, 2029, and upon appropriation by the Legislature, the Office of Land Use and Climate Change to complete a study on the impacts of large-scale solar on the land use planning, environment, and economy of the Central Valley region. The bill would require the Office of Land Use and Climate Change, in conducting the study, to consult interested parties, as specified. The bill would require the study to include an analysis of the impacts of large-scale solar on regional land use planning, the regional environment, and the regional economy. The bill would require the study to include recommendations on how to mitigate impacts of large-scale solar through changes to existing or the adoption of new state, regional, and local policy, as provided. This bill would make legislative findings and declarations as to the necessity of a special statute for the Central Valley region.
Existing law creates the High-Speed Rail Authority to develop and implement a high-speed rail system in the state. Existing law requires moneys collected by the State Air Resources Board from the auction or sale of certain allowances as part of a market-based compliance mechanism to be deposited into the Greenhouse Gas Reduction Fund and continuously appropriates a portion of the moneys in the fund for various purposes, including a specified portion to the authority for certain purposes. Existing law prohibits the authority from entering into new funding commitments with those moneys for activities outside of the Merced to Bakersfield segment, until June 30, 2030, or when that segment is fully funded, whichever is sooner. Notwithstanding that prohibition, existing law authorizes the authority to enter into new funding commitments outside of the Merced to Bakersfield segment for certain purposes, including for additional activities, not to cumulatively exceed $500,000,000, that maximize the efficiency of delivering the project, as specified. This bill would revise and recast that authorization to instead authorize the authority to enter into new funding commitments with the above-described moneys outside of the Merced to Bakersfield segment in any amount for activities related to early works, as defined, and for projects developed through public partnership agreements or public-private partnership agreements, subject to the requirements that those funding commitments maximize the efficiency of delivering the project and do not delay the completion of the Merced to Bakersfield segment, as specified. By expanding the purposes for which continuously appropriated moneys may be used, the bill would make an appropriation.
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 July 1, 2026, provide an exemption from the taxes imposed by the Sales and Use Tax Law for the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, hydrogen fuel, as defined. 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. This bill would provide that the exemption created by the bill does not apply to those state sales and use tax rates imposed or dedicated for local government funding, including those rates for which revenues are deposited into the Local Revenue Fund 2011. Existing law requires any bill authorizing a new tax expenditure 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 also include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.
The California Global Warming Solutions Act of 2006 establishes the State Air Resources Board as the state agency responsible for monitoring and regulating sources emitting greenhouse gases and requires the state board to ensure that statewide greenhouse gas emissions are reduced to at least 40% below the 1990 level by 2030. Existing law requires the state board, in consultation with the Department of Forestry and Fire Protection, to develop a standardized system for quantifying the direct carbon emissions and decay from fuel reduction activities for purposes of meeting the accounting requirements for Greenhouse Gas Reduction Fund expenditures, as specified. This bill would require the state board, on or before January 1, 2028, to publish on its internet website an assessment of the life-cycle emissions from alternative uses of forest and agricultural biomass residues, as specified. The bill would require the state board, on or before January 1, 2029, to publish on its internet website a strategy to support beneficial carbon removal products, including, but not limited to, biochar, that are generated from agricultural or forest biomass resources. The bill would require the Department of Forestry and Fire Protection to require, to the extent feasible, all state-funded forest health projects to include an appropriate forest biomass resource disposal component that includes a scientifically based, verifiable method to determine the amount of biomass to be physically removed and the amount to be burned by prescribed burn. The bill would require the State Energy Resources Conservation and Development Commission to include the value proposition of using agricultural and forest biomass resources for low- and negative-carbon liquid and gaseous fuels, including hydrogen, from noncombustion conversion technology methods and other emerging and innovative approaches in relevant reports and other agency-sponsored documentation.
Existing law requires the State Air Resources Board to adopt rules and regulations that will achieve ambient air quality standards required by the federal Clean Air Act, as specified. Existing law requires the state board, following a noticed public hearing, to adopt airborne toxic control measures to reduce emissions of toxic air contaminants from nonvehicular sources. Pursuant to this authority, the state board has adopted the Airborne Toxic Control Measure for Fuel Sulfur and Other Operational Requirements for Ocean-Going Vessels within California Waters and 24 Nautical Miles of the California Baseline regulation to require the use of low-sulfur marine distillate fuels in order to reduce emissions of particulate matter, diesel particulate matter, nitrogen oxides, and sulfur oxides from the use of auxiliary diesel and diesel-electric engines, main propulsion diesel engines, and auxiliary boilers on oceangoing vessels. This bill would require the State Energy Resources Conservation and Development Commission (Energy Commission) , in coordination with the State Lands Commission, the Transportation Agency, and the state board, to develop a plan on or before December 31, 2030, for the alternative fuel needs of oceangoing vessels that call at California's public seaports and that enables the seaports to meet their emission reduction goals. The bill would require that the plan do specified things, including, among other things, identify barriers to permitting alternative fuel facilities at seaports and opportunities to address those barriers. The bill would require the Energy Commission to convene a working group to advise the Energy Commission on the development of the information required to be included in the plan, as specified. The bill would require the state board to provide the Energy Commission with information regarding fuels for oceangoing vessels that comply with the state board's regulations for those vessels.
The California Global Warming Solutions Act of 2006 designates the State Air Resources Board as the state agency charged with monitoring and regulating sources of emissions of greenhouse gases. The act authorizes the state board to include in its regulation of those emissions the use of market-based compliance mechanisms. Existing law requires all moneys, except for fines and penalties, collected by the state board from the auction or sale of allowances as part of a market-based compliance mechanism to be deposited in the Greenhouse Gas Reduction Fund. Existing law continuously appropriates 25% of the annual proceeds of the fund to the High-Speed Rail Authority for certain purposes, as specified. This bill would eliminate the continuous appropriation of 25% of the annual proceeds of the Greenhouse Gas Reduction Fund to the High-Speed Rail Authority on June 30, 2026. The bill, beginning with the 2026–27 fiscal year, and until December 31, 2030, would require 25% of the annual proceeds of the Greenhouse Gas Reduction Fund to be transferred to the Motor Vehicle Fuel Account. Existing law, the Motor Vehicle Fuel Tax Law, imposes a tax upon each gallon of motor vehicle fuel removed from a refinery or terminal rack in this state, entered into this state, or sold in this state, at a specified rate per gallon. Existing law provides that amounts received pursuant to the Motor Vehicle Fuel Tax Law are deposited into the Motor Vehicle Fuel Account in the Transportation Tax Fund. Existing law transfers the portions of those motor vehicle fuel tax revenues attributable to various off-highway uses of motor vehicle fuel to specified funds and transfers the remaining revenues to the Highway Users Tax Account for allocation to various state and local transportation purposes consistent with the expenditure restrictions imposed by Article XIX of the California Constitution on excise tax revenues from fuels used in motor vehicles on the highway. This bill, beginning July 1, 2026, and before January 1, 2031, would reduce the rate of the tax imposed upon each gallon of fuel by a specified percentage based annually on the amount transferred to the Motor Vehicle Fuel Account from the Greenhouse Gas Reduction Fund. By transferring moneys to a continuously appropriated account, this bill would make an appropriation.
