Public resources trailer bill.

Increased the maximum market development payment for plastic beverage container recycling from $150 per ton to $250 per ton, and extended the authorization period from July 1, 2027 to July 1, 2029.

Added a new grant program of up to $5 million annually (for fiscal years 2026-27 through 2028-29) to support plastic reclaimers and manufacturers in California that invest in equipment, facility operations, or infrastructure for processing postconsumer plastic beverage containers.

Extended the continuous appropriation for plastic market development payments from the 2025-26 fiscal year through the 2028-29 fiscal year, with specific annual caps of $35 million (2026-27), $30 million (2027-28), and $25 million (2028-29).

Added new Section 14549.8 requiring reclaimers and product manufacturers to report specified information (source of plastic, quantity and price, quality, types of products made, overall benefit to recycling) to the department as a condition of eligibility for market development payments. Information is proprietary but must be aggregated and published by February 15, 2030.

Required the department to publish a report on its website regarding proposed methodologies for verification of recycled plastic no later than January 1, 2032, considering standards from other states, localities, unions, and nations.

Changed the factors the department must consider when setting market development payment amounts. Replaced 'minimum funding level needed' language with 'incentive payments to encourage' in-state washing/processing and manufacturing for a circular economy. Added new required considerations: quality of plastic processed, types of products manufactured, overall benefit to the recycling program and advancing circularity, and market conditions related to scrap values and pricing of virgin and recycled materials.

Changed the State Fire Marshal's fee collection authority for fire training. Fees may now only be collected when state appropriations from funding sources other than the California Fire and Arson Training Fund are insufficient, rather than when state appropriations and other funding sources generally are insufficient. Also added a prohibition on collecting fees for training classes relating to state laws and regulations that local fire services are authorized or required to enforce.

Extended the deadline for administering and collecting hazardous waste disposal fees from June 30, 2022 to September 30, 2022, giving an additional three months for collection of fees that were due and payable by that date.

Revised penalty structures in the Revenue and Taxation Code for late payment and late filing of generation and handling fees. Replaced flat penalties with tiered penalties based on delinquency period: 10 percent (30 days or fewer), 25 percent (31-60 days), 50 percent (61-90 days), and 100 percent (91 days or more).

Added electronic service of notice as an option for CDTFA determinations, allowing notices to be delivered via secure transmission when the taxpayer requests it or when CDTFA has evidence the taxpayer no longer receives mail at the address of record.

Broadened the definition of 'taxpayer' in Section 43012 of the Revenue and Taxation Code from a narrow list of specific fee payers to any person liable for the payment of a fee or tax administered under that part of the code.

The document was reformatted from the official chaptered legislative text (with STATE OF CALIFORNIA header, page numbers, and formal layout) to a web page rendering that includes site navigation, search tools, version history links, and a 'Date Published' timestamp of 07/06/2026.

Header changed from 'Senate Bill No. 166' with Senate/Assembly passage dates to 'STATE OF CALIFORNIA AUTHENTICATED ELECTRONIC LEGAL MATERIAL' with 'CHAPTER 62' and Governor approval date of July 6, 2026.

Senate and Assembly passage certification blocks (including Secretary of the Senate and Chief Clerk signatures) were removed as part of the standard chaptering process.

Page headers changed from 'SB 166' to 'Ch. 62' throughout, and page numbering was adjusted to match the new layout.