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.
Rep. Nick Schultz
Sponsored bills
Maddy summarySCR 112 designates January 2026 as National Human Trafficking Awareness Month within the state. This symbolic resolution, adopted unanimously by the Senate on January 29, 2026, does not create new laws or alter existing policies. It formally recognizes the month for public awareness purposes but has no direct effect on individuals, programs, or legal obligations. The measure serves solely to acknowledge and promote awareness of human trafficking issues during that time period.
Maddy summaryThis House Resolution officially designates June 2026 as Lesbian, Gay, Bisexual, Transgender, and Queer (LGBTQ+) Pride Month in California. The measure serves as a commemorative acknowledgment of the community's contributions to society and highlights historical milestones, such as recent Supreme Court rulings on marriage equality and the appointment of openly LGBTQ+ officials to federal cabinet positions. By recognizing these achievements, the resolution aims to promote awareness and celebrate the progress made toward equality and inclusion within the state.
Maddy summaryThis bill designates the week of May 3 to May 9, 2026, as Compost Awareness Week. It affects the general public and organizations by officially recognizing this specific time period for promoting composting. The measure is a commemorative resolution that does not create new laws or change existing regulations. Instead, it serves to raise awareness about composting through an official state declaration.
Maddy summaryThis bill designates the week of May 3 through May 9, 2026, as Youth Mental Health Awareness Week in California. It directly affects state officials and the public by officially recognizing this specific time period to highlight mental health issues among young people. The measure does not change laws or allocate funding but serves to raise awareness through an official state designation. Once enacted, this resolution allows for public events and discussions focused on youth mental health during the specified dates.
Maddy summaryThis bill designates May 2026 as Lyme Disease Awareness Month to highlight the importance of recognizing and preventing the disease. It does not change laws or allocate funding but serves as a formal proclamation to encourage public education and awareness during that time. The measure directly affects state officials and the general public by setting aside a specific month for focus on Lyme disease prevention.
Maddy summaryThis bill designates the week of May 10 to May 16, 2026, as Stuttering Awareness and Acceptance Week. It serves as a commemorative resolution intended to raise public recognition for individuals who stutter. The measure does not create new laws or change government operations, but rather formally acknowledges the importance of supporting this community.
Maddy summaryThis bill designates May 16, 2026, as World Agritourism Day. It is a commemorative resolution that directly affects the state by officially recognizing this specific date. The measure does not create new laws, impose regulations, or allocate funds, but rather serves to acknowledge the significance of agritourism. Once enacted, the date will be recorded in the state statutes as an official observance.
Maddy summaryThis bill designates the week of May 11 to May 15, 2026, as Student Mental Health Awareness Week throughout California. The measure requires state agencies and institutions to acknowledge this specific timeframe to highlight the importance of student mental well-being. By officially recognizing these dates, the legislation aims to encourage public focus on mental health resources for students during that period. It does not allocate funding or mandate specific programs, but rather serves to raise awareness through formal designation.
Maddy summaryThis bill designates the month of May 2026 as California's Missing and Murdered Indigenous People Awareness Month. The measure does not create new laws or funding but instead establishes an official state observance to highlight the issue. It directly affects the state government by setting aside this time for public recognition and education. The legislation was passed by the state legislature and signed into law as a formal resolution.