Existing law, the Corporation Tax Law, imposes taxes based upon gross income, and defines "gross income" as all income from whatever source derived, unless specifically excluded. Existing law allows various credits against the taxes imposed by that law. The Corporation Tax Law conforms to federal law in its treatment of certain exclusions and credits. Existing law provides for certain programs for free legal services for indigent persons. This bill would, for taxable years beginning on or after January 1, 2027, and before January 1, 2032, enact the No Tax Breaks for ICE Contractors Act of 2026, which would deny all tax credits otherwise available under the Corporation Tax Law to any taxpayer that contracts with United States Department of Homeland Security, except as provided. The bill would establish the California Immigrant Resilience Fund in the State Treasury. The bill would require the Franchise Tax Board, in consultation with the Department of Finance, to estimate the amount of additional revenue resulting from the provisions of the bill, notify the Controller of that amount, and require the Controller to transfer that amount to the fund. The bill would make moneys in the fund available to provide immigration-related services, including removal defense, as provided, upon appropriation by the Legislature. 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. This bill would take effect immediately as a tax levy.
Existing law generally provides various benefits, including grant programs and tax credits. Existing law, the California Values Act, generally prohibits California law enforcement agencies from using their moneys or personnel for immigration enforcement purposes, except as specified. This bill would prohibit a business entity that is directly invested in, owns, operates, or manages a private detention facility, or that contracts with the federal government for immigration enforcement purposes, as specified, from receiving any state-provided grant or loan, as specified. The bill would also prohibit a disqualified taxpayer, as defined, from receiving any tax credits, except as provided. The bill would define "disqualified taxpayer" to mean a taxpayer that is directly invested in, owns, operates, or manages a private detention facility, or a taxpayer that contracts with a private detention facility or agency engaging in immigration enforcement, as specified. The bill would not apply these provisions to a provider of health care, as defined, that contracts with a private detention facility or agency engaging in immigration enforcement, as specified. The bill would establish the Due Process for All Fund and would require the Controller to transfer each year from the General Fund to the Due Process for All Fund the amount of tax collected that is attributable to business entities being made ineligible for tax credits by this bill. The bill would make moneys in the fund available upon appropriation by the Legislature for immigration-related services and programs. 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.
Existing law prohibits a city, county, city and county, or public agency from approving or signing a deed, instrument, or other document related to a conveyance of land or issuing a permit for the building or reuse of existing buildings by any private corporation, contractor, or vendor to house or detain noncitizens for purposes of civil immigration proceedings, unless the city, county, city and county, or public agency has given notice to the public of the proposed conveyance or permitting action at least 180 days before execution of the conveyance or permit and solicited and heard public comments on the proposed conveyance or permit action in at least 2 separate meetings open to the public. This bill would revise and recast those provisions to prohibit a city, county, city and county, or public agency from approving or executing, among other documents, any document signifying the public entity's approval for the building or reuse of existing buildings by any private corporation, contractor, or vendor to house or detain a person for purposes of civil immigration custody before the public entity has given notice to the public of the proposed action 180 days before execution or approval of the proposed action, promptly provided access to any documents related to the proposed action, as provided, and solicited and heard public comments on the proposed action in at least 2 separate meetings open to the public. The bill would prescribe the contents, the posting and publication, and the broadcast of the public notice. The bill would also prescribe the conduct of the meetings. The bill would make these provisions apply to a charter city and independently to a public entity. The bill would include findings that changes proposed by this bill address a matter of statewide concern rather than a municipal affair and, therefore, apply to all cities, including charter cities.
Existing law contains numerous provisions governing the qualifications, standards, and training of peace officers. Existing law specifies circumstances that disqualify a person from holding office or being employed as a peace officer, including, among other things, having been convicted of a felony. This bill, the GTFO Act, would, commencing January 1, 2028, disqualify from being a peace officer a person previously employed as a sworn law enforcement officer or individual contractor and personally engaged in immigration enforcement, as defined, except as specified. Existing law requires each class of public officers or employees declared by law to be peace officers to meet specified minimum standards, including that they be 18 years of age or older, be fingerprinted for purposes of search of local, state, and national fingerprint files to disclose a criminal record, and be of good moral character, as determined by a thorough background investigation. This bill would, for purposes of those background investigations, authorize a hiring agency to consider news articles, verified social media posts, filings of civil complaints, and other verified sources. This bill, for purposes of an applicant who was previously employed as a sworn law enforcement officer or individual contractor and personally engaged in immigration enforcement, would require the hiring agency to complete the background investigation before the candidate participates in a Peace Officer Standards and Training (POST) basic course. The bill would require the hiring agency to review the background investigation and determine if the individual is suitable to enter the POST basic course subject to certain suitability standards adopted by the Commission on Peace Officer Standards and Training. This bill would require every applicant seeking appointment as a peace officer or enrollment in a POST basic course to submit to the hiring agency a declaration submitted under penalty of perjury that states whether the applicant has, at any time been employed as a sworn law enforcement officer or individual contractor that personally engaged in immigration enforcement, as specified. By requiring this statement to be made under penalty of perjury, the bill would expand the scope of a crime and impose a state-mandated local program. Existing law, the State Civil Service Act, requires that the employment procedures of the Department of Human Resources (CalHR) and of each state agency conform to the federal and state laws governing employment practices, including the use of employment forms. Existing law requires employment forms used by a state agency to require a person applying for employment to disclose whether the person has entered into an agreement with the state regarding any previous employment with the state that prohibits the person from seeking or accepting any subsequent employment with the state. This bill would additionally require the above-described employment forms to require a person applying for employment to disclose whether the person has been employed as a sworn law enforcement officer or individual contractor that personally engaged in immigration enforcement, as defined. Existing law authorizes CalHR or a designated appointing power to refuse to examine or, after examination, to refuse to declare as eligible, or to withhold or withdraw from certification, prior to appointment, anyone who meets certain criteria, such as a person who has misrepresented themselves during the application process. This bill would add to these criteria a person who was previously employed as a sworn law enforcement officer or individual contractor and personally engaged in immigration enforcement, as defined, except as specified. Existing law makes a person ineligible to hold office or employment of any kind with the state, or any county, city, district, or other political or governmental unit of the state, if the person has by oath bound themselves to support, maintain, or further the military or political activities or policies of a foreign government, as specified, or to obey the orders or directions of any foreign government or its officials. This bill, commencing January 1, 2028, would make a person ineligible to hold public employment, including employment with a city, county, district, or any other public agency of the state, because the person was previously employed as a sworn law enforcement officer or individual contractor and personally engaged in immigration enforcement, as defined, except as specified. Existing law requires the Commission on Peace Officer Standards and Training to establish a certification program for peace officers. Existing law requires, for each applicant for admission to a basic course of training certified by the commission that includes the carrying and use of firearms, who is not sponsored by a local or other law enforcement agency or is not a peace officer employed by a state or local agency, department, or district, to submit written certification from the Department of Justice that the applicant is eligible to possess, receive, own, and purchase a firearm pursuant to state and federal law. This bill would, for purposes of an applicant for the basic course who was previously employed as a sworn law enforcement officer or individual contractor and personally engaged in immigration enforcement, require the commission to deny suitability for enrollment in the basic course, unless the commission receives notice from the hiring agency granting the applicant's suitability, as specified. The bill, by January 1, 2028, would require the commission to adopt, by regulation, a definition of "suitability," as specified. Existing law requires any background investigation of a candidate for a peace officer position to include an inquiry into whether the candidate has engaged or is engaging in membership in a hate group. This bill would require the background investigation to include an inquiry into whether the candidate has engaged in immigration enforcement. By increasing the duties of local agencies, this bill would impose a state-mandated local program. The bill would make the provisions of the act severable. The bill would include findings that changes proposed by this bill address a matter of statewide concern rather than a municipal affair and, therefore, apply to all cities, including charter cities. This bill would incorporate additional changes to Section 1029 of the Government Code proposed by AB 1627 to be operative only if this bill and AB 1627 are enacted and this bill is enacted last. The bill would also incorporate additional changes to Section 13510.8 of the Penal Code proposed by AB 2337 to be operative only if this bill and AB 2337 are enacted and this bill is enacted last. 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 with regard to certain mandates no reimbursement is required by this act for a specified reason. With regard to any other mandates, this bill would provide that, if the Commission on State Mandates determines that the bill contains costs so mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.
Existing law generally regulates various business activities and practices related to consumer rights. Existing law requires law enforcement and state and local governments to interact with and report on federal action against individuals based on their perceived or actual immigration status in various specified manners. This bill would require a large retail store doing business in this state, as defined, to provide the Attorney General with copies of specified documentation related to immigration enforcement activity, as defined, that occurs on the large retail store's premises, including copies of any video footage, upon receipt of an administrative subpoena, as specified. The bill would exempt documentation submitted as described above from the California Public Records Act. The bill would require the large retail store to preserve the documentation described above, as specified. The bill would also require the large home improvement retailer to disclose on the retailer's internet website certain information, including any policies and practices the large home improvement retailer maintains that relate to immigration enforcement activity on its premises, as specified. The bill would also require the large retail store to provide the county in which the immigration enforcement activity occurred with access to the above-described documentation, as specified. In connection with that requirement, the bill would require every county board of supervisors to select that appropriate agency in the county to have the authority to access that documentation. By imposing new duties on counties, the bill would impose a state-mandated local program. The bill would authorize the Attorney General or a county counsel to bring an action for injunctive relief for a violation of the above provisions. The bill would repeal its provisions on January 1, 2030. The bill would make related findings and declarations and would declare the severability of its provisions. The bill would include findings that changes proposed by this bill address a matter of statewide concern rather than a municipal affair and, therefore, apply to all cities, including charter cities. 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. 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 generally regulates the business of renting passenger vehicles to the public. The law prohibits a rental company from taking various actions, including requiring the purchase of a damage waiver, optional insurance, or another optional good or service, and using electronic surveillance technology to track a renter in order to impose fines or surcharges relating to the renter's use of a rental vehicle. This bill would require any privately owned vehicle rented by, or furnished to, any federal, state, or local law enforcement agency for the use of detaining, arresting, or transporting persons who have violated, or are suspected of having violated, any law, to display a temporary decal displaying the agency name and logo, as specified. The bill would authorize certain attorneys, including the Attorney General, to pursue a civil action against the entity renting the vehicle from the private owner for failure to comply with these provisions. The bill would require the rental car contract to include a term that compliance with state law is mandatory. The bill would exempt privately owned vehicles rented or otherwise furnished or loaned to a law enforcement agency for specified purposes and rental car contracts entered into prior to January 1, 2027, from these provisions. The bill would make related findings and declarations.
Existing law contains numerous provisions governing the qualifications, standards, and training of peace officers. Existing law specifies circumstances that disqualify a person from holding office or being employed as a peace officer, including, among other things, any person previously employed in law enforcement in any state or United States territory or by the federal government whose name is listed in any of specified indexes whose certification as a law enforcement officer in that jurisdiction was revoked for misconduct or who, while employed as a law enforcement officer, engaged in serious misconduct that would have resulted in their certification being revoked by the commission if employed as a peace officer in this state. This bill would specify that, for purposes of the disqualification circumstances described above, the terms "employed in law enforcement" and "law enforcement officer" include a law enforcement officer employed in any state or United States territory or by the federal government who engages in immigration enforcement, as provided. The bill would make the provisions of the act severable. The bill would include findings that changes proposed by this bill address a matter of statewide concern rather than a municipal affair and, therefore, apply to all cities, including charter cities. This bill would incorporate additional changes to Section 1029 of the Government Code proposed by AB 1896 to be operative only if this bill and AB 1896 are enacted and this bill is enacted last.
Existing law generally prohibits law enforcement from providing information regarding the release date of an individual from custody or from transferring an individual to immigration authorities without a warrant or judicial probable cause determination. This bill, the California Secure Borders Act of 2025, would state the intent of the Legislature to combat illegal immigration and secure the border by repealing those provisions, prohibiting the use of state funds for various welfare, health, housing, and other services for undocumented immigrants, requiring public disclosure of information on the impact of illegal immigration on crime rates and state and local services, providing cross-deputization training for local law enforcement to support federal border security actions, and providing standards for deployment of the State Guard to the border.
Existing law, the California Values Act, generally prohibits California law enforcement agencies from investigating, interrogating, detaining, detecting, or arresting persons for immigration enforcement purposes. Existing law provides certain limited exceptions to this prohibition, including transfers of persons pursuant to a judicial warrant and providing certain information to federal authorities regarding persons convicted of human trafficking. This bill would additionally except, for purposes of the act, any California law enforcement agency performing any responsibilities under the scope of its jurisdiction regarding any person who is alleged to have violated, or who has been previously convicted of violating, specified provisions relating to sex trafficking.
This measure would, among other things, call for an immediate end to policies that obstruct lawful immigration enforcement and urge the Governor to take immediate action to restore law and order.
