California Bills

The Political Reform Act of 1974 prohibits an officer of an agency from accepting, soliciting, or directing a contribution of more than $250 from any party, participant, or a party or participant's agent, while a proceeding involving a license, permit, or other entitlement for use is pending before the agency and for 12 months following the date a final decision is rendered in the proceeding, if the officer knows or has reason to know that the participant has a financial interest, as defined. Existing law permits an officer who violates this prohibition to cure the violation by returning the contribution, or portion of the contribution in excess of $250, within 14 days of accepting, soliciting, or directing the contribution, as specified. Existing law also prohibits a party or party's agent from making a contribution of more than $250 to any officer of an agency while a proceeding involving a license, permit, or other entitlement for use is pending before the agency and for 12 months following the date a final decision is rendered by the agency in that proceeding. This bill would raise the threshold for contributions regulated by these provisions to $1,500, as specified. The Political Reform Act of 1974, an initiative measure, provides that the Legislature may amend the act to further the act's purposes upon a 23 vote of each house of the Legislature and compliance with specified procedural requirements. This bill would declare that it furthers the purposes of the act.

Existing law allows a search warrant to be issued upon probable cause, supported by affidavit, naming or describing the person to be searched or searched for, and particularly describing the property, thing, or things and the place to be searched. Existing law also specifies the grounds upon which a search warrant may be issued, including, among other grounds, when the property or things to be seized constitute evidence showing that a felony has been committed. This bill would additionally authorize a search warrant to be issued on the grounds that the property or things to be seized consists of evidence that tends to show that evidence in furtherance of sex trafficking of a person under 18 years of age, as specified, has occurred or is occurring.

Existing law provides that real property within the state is governed by the law of this state, except where title is in the United States. Existing law generally regulates the obligations of owners with respect to real property. This bill would prohibit a business entity, as defined, that has an interest in more than 1,000 single-family residential properties from purchasing, acquiring, or otherwise obtaining an ownership interest in another single-family residential property and subsequently leasing the property, as specified. The bill would authorize the Attorney General to bring a civil action for a violation of these provisions, and would require a court in a civil action in which the Attorney General prevails to order specified relief, including that the business entity pay a civil penalty of $100,000 for each violation and that the business entity sell the property to an independent third party within one year of the date that the court enters judgment. The bill would require that these provisions be the exclusive means of enforcement of these provisions. The bill would define various terms for these purposes.

(1) Existing law, the Contractors State License Law, defines and regulates the activities of contractors and provides for their licensure, regulation, and discipline by the Contractors State License Board within the Department of Consumer Affairs. Existing law requires specific provisions and requirements for home improvement contracts, as defined. This bill would prohibit a contractor from requesting or accepting full payment from a lender or financier until the contractor, lender, or financier has received a written confirmation from the owner or tenant acknowledging that a home improvement project has been completed in accordance with the contract and is operational or fit for its intended use, and the lender has confirmed with the contractor that final approval has been provided by all permitting agencies. (2) Existing law provides that a contract is extinguished by its rescission and sets forth methods for the rescission of a contract. Existing law authorizes a buyer who cancels certain home solicitation contracts or offers until midnight of the 3rd business day after the day on which the buyer signs an agreement or offer to purchase that complies with specified requirements. Existing law authorizes a buyer to cancel a home solicitation contract written for certain home improvement work until midnight of the 3rd business day after the buyer receives a signed and dated copy of the contract or offer to purchase that complies with specified requirements. Existing law requires contracts for a home solicitation contract or offer to include a notice of cancellation form with specified statements as to the buyer's right to cancel. Existing law permits a buyer to provide a seller an express waiver to this right to cancel, if the contract meets other specified requirements. Existing law requires specific provisions and requirements for home improvement contracts, as defined, that are not governed by the provisions described above. Existing law requires these contracts to include a notice regarding the buyer's 3-day right to cancel. Existing law provides an alternate 5-day period of time to cancel the contracts or offers described above if the buyer or property owner is a senior citizen, as defined, for contracts entered into, or offers to purchase conveyed, on or after January 1, 2021. This bill would extend those 3-day and 5-day periods to 5-day and 7-day periods, respectively, for home solicitation contracts, as specified. The bill would also make conforming changes. The bill would apply these new extended periods to transactions on or after January 1, 2025. (3) Existing law, the California Financing Law, authorizes the office of the Commissioner of Financial Protection and Innovation to license, regulate, and discipline finance lenders and brokers making consumer loans. A willful violation of the California Financing Law is a crime, except as specified. This bill would require a finance lender, before a consumer executes a contract for a loan to pay for a home improvement and before the right-to-cancel time period expires for a home improvement contract that is being financed by a home improvement loan, to obtain a copy of the home improvement contract for the home improvement that is being financed by the loan and complete and document a call, as specified, to make oral confirmations relating to the contract, as prescribed. The bill would require a finance lender that engages in offering or providing a home improvement loan to make available to the consumer or property owner, or both, upon request, information in the control or possession of the lender concerning the home improvement loan that was provided to the consumer to finance the home improvement contract, as prescribed. The bill would prohibit a finance lender who makes a home improvement loan from releasing funds to the home improvement contractor and from seeking any payment from the property owner, except as specified, until the property owner has made prescribed oral and written certifications that the home improvements for which the payment is being made have been completed in accordance with the contract. The bill would prohibit more than 85% of the funds from being released to the home improvement contractor and prohibit the balance of funds to be paid to the contractor from being released, until the home improvements have been given final approval by all permitting agencies and are operational or fit for its intended use. The bill would not deem a solar energy system operational until after the property owner confirms the utility supplying electricity has been connected to the solar energy system, the utility supplying electricity grants permission to operate the solar energy system, and the property owner confirms the solar energy system is functioning. The bill would prohibit payment from being received from the consumer on the home improvement loan until the above-described conditions have been satisfied. Because a willful violation of these provisions 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.

Under existing law, any expenditure of campaign funds that confers a substantial personal benefit on any individual or individuals with authority to approve the expenditure of campaign funds held by the committee, must be directly related to a political, legislative, or governmental purpose of the committee. This bill would allow campaign funds to be used to pay or reimburse airline travel expenses related to an emotional support animal belonging to and traveling with an individual whose airline travel may be paid for or reimbursed by campaign funds, as specified. The Political Reform Act of 1974, an initiative measure, provides that the Legislature may amend the act to further the act's purposes upon a 23 vote of each house of the Legislature and compliance with specified procedural requirements. This bill would declare that it furthers the purposes of the act.

(1) Existing law regulates the safe operation of various types of vessels navigating the state's ports and harbors. Existing law defines "personal watercraft" to mean a vessel 13 feet in length or less, propelled by machinery, that is designed to be operated by a person sitting, standing, or kneeling on the vessel, rather than in the conventional manner of sitting or standing inside the vessel. Existing law prohibits a person from operating a personal watercraft with a self-circulating device if the self-circulating device or the engine throttle has been altered in a way that would impede or prevent the self-circulating device from operating in its intended manner. Existing law requires a person operating a personal watercraft equipped by the manufacturer with a lanyard-type engine cut-off switch to attach the lanyard to their clothing, as provided. A violation of these provisions is a crime. This bill would instead define "personal watercraft" to mean a vessel propelled by a water-jet pump or other machinery as its primary source of motive power and designed to be operated by a person sitting, standing, or kneeling on the vessel, rather than within the vessel's hull. The bill would instead prohibit a person from operating a personal watercraft with an engine cut-off switch if the engine cut-off switch or the engine throttle has been altered in a way that would impede or prevent the engine cut-off switch from operating in its intended manner. The bill would instead require a person operating a personal watercraft equipped by the manufacturer with a lanyard-type engine cut-off switch to attach the lanyard to their clothing while operating on plane or above displacement speed, as provided. The bill would define "engine cut-off switch" to mean a switch that automatically stops the engine of a power-driven vessel it activated by an engine cut-off switch link. The bill would define "engine cut-off switch link" to mean a device that activates an engine cut-off switch if the operator is separated from the power-driven vessel, as provided. The bill would additionally prohibit a person from operating or authorizing another to operate specified vessels on plane or above displacement speed if the engine cut-off switch or engine cut-off switch link is missing, disconnected, or not operating properly, except as specified. By expanding the scope of a crime, the bill would impose a state-mandated local program. Existing law prohibits a person from operating a motorboat, sailboat, or vessel unless every person on board who is under 13 years of age is wearing a specified type of wearable personal flotation device while that motorboat, sailboat, or vessel is underway, as defined, except if the person under 13 years of age is in an enclosed cabin or restrained by a harness tethered to the vessel. A violation of this provision is a crime. This bill would instead prohibit a person from operating a recreational vessel, as defined, underway with a child under 13 years of age onboard unless the child is either wearing an appropriate personal flotation device, below deck, or in an enclosed cabin. The bill would also prohibit a person from using a recreational vessel unless the vessel has specified types and quantities of personal flotation devices on board. By expanding the scope of a crime, the bill would impose a state-mandated local program. Existing law requires every undocumented vessel using the waters or on the waters of the state to be currently numbered. Existing law requires an undocumented vessel that is already covered by a number issued to it pursuant to federal law or another state to be numbered in this state if its state of principal use has changed and it has been within this state for a period in excess of 90 consecutive days. A violation of these requirements is a crime. This bill would shorten that period from 90 consecutive days to 60 consecutive days. By expanding the scope of a crime, the bill would impose a state-mandated local program. This bill would make various conforming changes. (2) Existing law authorizes the Department of Fish and Wildlife to expend funds for the improvement of property, including nonnavigable lakes and streams, riparian zones, and upland, in order to restore, rehabilitate, and improve fish and wildlife habitat. Existing law authorizes the Department of Fish and Wildlife to enter into contracts for fish and wildlife habitat preservation, restoration, and enhancement with public and private entities, and to grant funds for those purposes to public agencies, Indian tribes, and nonprofit entities, whenever the Department of Fish and Wildlife finds that the contracts or grant funds will assist in meeting the Department of Fish and Wildlife's duty to preserve, protect, and restore fish and wildlife. Existing law, the Budget Act of 2021, authorized the Department of Fish and Wildlife to establish a wolf conflict compensation pilot program, pursuant to which it established the Wolf-Livestock Compensation Pilot Program. This bill would authorize the Department of Fish and Wildlife to allocate federal funds and any moneys received as donations for purposes of the Wolf-Livestock Compensation Pilot Program to pay for the deterrence of wolf presence near livestock, the impacts of wolf presence on livestock, and for verified loss of livestock for ranchers who participate in the program. (3) Existing law establishes the Upper Newport Bay Ecological Reserve Maintenance and Preservation Fund in the State Treasury for purposes related to the maintenance and preservation of the Upper Newport Bay Ecological Reserve. Existing law establishes a herring research and management account within the Fish and Game Preservation Fund for the purpose of supporting evaluations and research on herring populations in San Francisco Bay, as provided. Existing law provides that any funds remaining in the Marine Resources Protection Account in the Fish and Game Preservation Fund on and after January 1, 1995, shall be used to provide grants to certain entities to fund marine resource related scientific research, as provided. This bill would abolish the Upper Newport Bay Ecological Reserve Maintenance and Preservation Fund, the herring research and management account, and the Marine Resources Protection Account. (4) Existing law requires a person taking steelhead trout in inland waters, in addition to a valid California sport fishing license and any applicable sport license stamp, to have in their possession a valid nontransferable steelhead trout fishing report-restoration card issued by the Department of Fish and Wildlife. Existing law requires revenues to be deposited in the Fish and Game Preservation Fund and to be available for expenditure, upon appropriation by the Legislature, to monitor, restore, or enhance steelhead trout resources consistent with specified law, and to administer the fishing report-restoration card program. Existing law requires the Department of Fish and Wildlife to report to the Legislature on or before July 1, 2023, regarding the steelhead trout fishing report-restoration card program's projects undertaken using these revenues derived pursuant to that program, the benefits derived, and its recommendations for revising the fishing report-restoration card requirement, if any. These provisions are repealed as of January 1, 2025. This bill would instead require the above-described provisions to be repealed as of January 1, 2027. The bill would require the Department of Fish and Wildlife to report to the Legislature regarding the fishing report-restoration card program's projects on or before July 1, 2025. Under existing law, any violation of the Fish and Game Code, or of any rule, regulation, or order made or adopted under that code, is a misdemeanor, except as provided. Because this bill would extend the operation of the fishing report-restoration card requirements, the violation of which would be a crime, it would impose a state-mandated local program. (5) The Lempert-Keene-Seastrand Oil Spill Prevention and Response Act generally requires the administrator for oil spill response, acting at the direction of the Governor, to implement activities relating to oil spill response, including emergency drills and preparedness, and oil spill containment and cleanup, and to represent the state in any coordinated response efforts with the federal government. The Lempert-Keene-Seastrand Oil Spill Prevention and Response Act requires the administrator to submit, for each fiscal year, a proposed appropriation for the Governor's Budget up to $2,500,000 for the purpose of equipping, operating, and maintaining the network of oiled wildlife rescue and rehabilitation stations and proactive oiled wildlife search and collection rescue efforts and for the support of technology development and research related to oiled wildlife care. This bill would raise the limit on the proposed appropriation from $2,500,000 to $3,250,000. (6) Existing law provides that the Director of General Services may acquire and dispose of surplus state real property where that property is not needed by another state agency and the Legislature has authorized disposal of the property. Existing law also specifies the manner in which the Department of General Services is to dispose of surplus state real property. Existing law authorizes the Director of General Services to enter into an agreement with the County of Sonoma for the county to develop a specific plan for the state-owned real property comprising the former Sonoma Developmental Center and to manage the land use planning process integrated with a disposition process for the property, to be carried out by the Department of General Services, as provided. This bill would require the Department of Forestry and Fire Protection and the Department of General Services to develop performance criteria for the design, siting, acquisition, planning, and construction of the Department of Forestry and Fire Protection Sonoma Lake Napa Unit Headquarters and Glen Ellen Fire Station on the former Sonoma Developmental Center property, as provided, and to ensure that those criteria conserve and protect to the greatest extent feasible the habitat, open space, and wildlife resources of the area within the former Sonoma Developmental Center property that is designated as a Habitat Connectivity Corridor and Community Separator in the Sonoma County General Plan. The bill would also require the design and location of those facilities and related infrastructure to avoid and minimize impacts to the Habitat Connectivity Corridor and Community Separator to the greatest extent feasible, and require the Department of Forestry and Fire Protection and the Department of General Services to mitigate any other environmental impacts related to the design, siting, acquisition, planning, and construction of those facilities and related infrastructure. The bill would provide that these provisions do not create a right of action, nor serve as the basis for any challenge of any action or decision, related to those facilities and related infrastructure. This bill would make legislative findings and declarations as to the necessity of a special statute for the County of Sonoma. (7) Existing law authorizes the Director of General Services to acquire and convey real property for the state, whenever that transfer is authorized or contemplated by law. This bill would authorize the Department of General Services to convey all or a portion of the Leviathan Mine Site to any entity if the Director of General Services determines that the conveyance is in the best interests of the State of California. The bill would require the Department of General Services to be reimbursed for any cost or expense incurred in the disposition of the property, and would make the disposition of the property on an "as is" basis exempt from the California Environmental Quality Act. Existing law requires the net proceeds received from the disposition of certain real property to be paid into the deficit Recovery Bond Retirement Sinking Fund Subaccount until the bonds issued pursuant to the Economic Recovery Bond Act are retired, and thereafter to the Special Fund for Economic Uncertainties. Existing law requires the Department of General Services, notwithstanding those provisions, to deposit some or all of the net proceeds into the Property Acquisition Law Money Account for specified purposes. This bill would require the net proceeds from the disposition of the Leviathan Mine Site to be deposited in accordance with those provisions. By increasing the amount authorized to be transferred into the Special Fund for Economic Uncertainties, a continuously appropriated fund, this bill would make an appropriation. (8) The hazardous waste control laws require the Department of Toxic Substances Control (DTSC) to regulate the handling and management of hazardous waste and hazardous materials. A violation of the hazardous waste control laws is a crime. The hazardous waste control laws include various definitions that refer to releases of hazardous waste. This bill would define "release" for purposes of the hazardous waste control laws to mean any spilling, leaking, pumping, pouring, emitting, emptying, discharging, injecting, escaping, leaching, dumping, or disposing into the environment, as provided. Existing law establishes in the General Fund the Hazardous Waste Control Account. Existing law authorizes the Legislature to appropriate moneys in the account for specified purposes, including for the administration and implementation of the hazardous waste control laws. Existing law requires a generator of hazardous waste to pay to the California Department of Tax and Fee Administration (CDTFA) a generation and handling fee for each generator site that generates an amount equal to, or more than, 5 tons for each calendar year, or portion of the calendar year, and requires those moneys to be deposited into the account. This bill would expressly make that fee applicable to each ton, including the first 5 tons, or fraction of a ton rounded up to the next nearest ton of hazardous waste generated. The bill would require the DTSC to adopt regulations, in consultation with the CDTFA, and after conducting one or more public workshops, to establish a process for evaluating exemptions from the fee described above, as provided. The bill would authorize DTSC to adopt regulations necessary to implement generator fees. By expanding the scope of a crime, the bill would impose a state-mandated local program. This bill would also make a person who generates or has generated hazardous waste and fails to provide information to DTSC as required liable for a civil or an administrative penalty not to exceed $70,000 for each separate violation or, for continuing violations, for each day that the violation continues. Existing law, the Barry Keene Underground Storage Tank Cleanup Trust Fund Act of 1989, requires an owner of an underground storage tank, as defined, for which a permit is required by law to pay storage fees for each gallon of petroleum placed in the tank. The Barry Keene Underground Storage Tank Cleanup Trust Fund Act of 1989 establishes the Underground Storage Tank Cleanup Fund, and requires the storage fees, among other moneys, to be deposited into the fund. The Barry Keene Underground Storage Tank Cleanup Trust Fund Act of 1989 authorizes the State Water Resources Control Board to expend the moneys in the fund, upon appropriation by the Legislature, to pay for corrective action in response to an unauthorized release from an underground storage tank and for the cleanup and oversight of unauthorized releases at abandoned tank sites, among other specified purposes. The Barry Keene Underground Storage Tank Cleanup Trust Fund Act of 1989 requires that certain information be submitted to the State Water Resources Control Board, and other specified agencies, under penalty of perjury. The Barry Keene Underground Storage Tank Cleanup Trust Fund Act of 1989 provides for the repeal of certain of its provisions on January 1, 2036. This bill would provide that certain rights, obligations, or authorities, or any provision necessary to carry out those rights and obligations with respect to the collection of unpaid fees by the CDTFA, as specified, continue after January 1, 2036. Existing law authorizes a county to develop and establish a collection program for the collection of banned, unregistered, or outdated agricultural wastes, which is required to be implemented and operated pursuant to the hazardous waste control laws. Existing law requires, if a county implements a collection program that includes collection sites for the dropoff of banned, unregistered, or outdated agricultural wastes by eligible participants, the county to, upon selection of the sites, complete and submit to the DTSC, for review and approval, specified information, including a completed application for an extremely hazardous waste disposal permit. This bill would delete the requirement that a county complete and submit to the DTSC a completed application for an extremely hazardous waste disposal permit. The Hazardous Substances Tax Law authorizes the CDTFA, if it is dissatisfied with a return filed or the amount of tax paid to the state by any taxpayer, or if no return is filed or no payment of the taxes have been made to the state by a taxpayer, to compute and determine the amount to be paid, based upon any information available to it. Under that law, if any part of the deficiency for which a determination of an additional amount due is found to have been occasioned by negligence or intentional disregard, a penalty of 10% of that amount is imposed. If the additional amount is found to have been occasioned by fraud, the existing law imposes a penalty of 25% of that amount. This bill would instead impose a penalty of 300% of the amount of the determination if a feepayer willfully or knowingly provides incorrect information or withholds information that results in a deficient payment or nonpayment. This bill would also specifically provide that the authority of the DTSC and the CDTFA to collect fees and take related actions with respect to hazardous waste fees incurred before the repeal of specified statutes authorizing those fees continues after the repeal of those statutes. (9) 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. The California Global Warming Solutions Act of 2006 authorizes the State Air Resources Board to include the use of market-based compliance mechanisms. Existing law requires all moneys, except for fines and penalties, collected by the State Air Resources 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 and to be available upon appropriation by the Legislature. Existing law requires the Department of Finance, in consultation with the State Air Resources Board and any other relevant state agency, to develop, as specified, a 3-year investment plan for the moneys deposited in the Greenhouse Gas Reduction Fund. Existing law requires the Department of Finance, commencing with the 2016–17 fiscal year budget and every 3 years thereafter, with the release of the Governor's budget proposal, to include updates to the investment plan following a public process, as specified. This bill would exempt the Department of Finance from including updates to the investment plan for the 2025–26 fiscal year budget. (10) Existing law establishes the Clean Cars 4 All Program, which is administered by the State Air Resources Board, to focus on achieving reductions in the emissions of greenhouse gases, improvements in air quality, and benefits to low-income state residents through the replacement of high-polluter motor vehicles with cleaner and more efficient motor vehicles or a mobility option. Existing law requires the State Air Resources Board to consider certain metrics in allocating funding under the program to local air districts participating in the program. Existing law requires the State Air Resources Board to annually collect and post certain information on its internet website that includes, among other things, information regarding moneys allocated to the program and the expenditures of the program by region. This bill would also require the State Air Resources Board to consider those metrics in allocating funding under the program to the statewide program. The bill would require the State Air Resources Board, with respect to specified funds allocated by the State Air Resources Board to the program, to maintain funding for each local air district participating in the program by requiring the State Air Resources Board to reallocate funds to local air districts under certain circumstances. The bill also would require the State Air Resources Board to annually report to the budget committees of both houses of the Legislature the amount of funding allocated by the State Air Resources Board to the statewide Clean Cars 4 All program and to each district Clean Cars 4 All program and detailed performance metrics for the statewide and district Clean Cars 4 All programs, as specified. (11) The California Safe Drinking Water Act provides for the operation of public water systems and imposes on the State Water Resources Control Board various duties and responsibilities for the regulation and control of drinking water in the state. The federal Safe Drinking Water Act establishes the Emerging Contaminants in Small or Disadvantaged Communities grant program to provide funding for projects to reduce emerging contaminants, as described, in public water systems that serve small or disadvantaged communities. This bill would authorize the State Water Resources Control Board, upon the appropriation of funds by the Legislature, to provide grants and direct expenditures to public water systems that serve small or disadvantaged communities to address emerging contaminants in those communities, consistent with the federal grant terms, as provided. (12) Existing law prohibits the Geologic Energy Management Division, commencing with the 2022–23 fiscal year, from expending more than $5,000,000 in any one fiscal year from the Oil, Gas, and Geothermal Administrative Fund, and, in addition, for the 2025–26 fiscal year, authorizes the division to make an expenditure, on a one-time basis, of $7,500,000, only if there is a dedicated General Fund appropriation for the 2023–24 fiscal year for purposes of plugging and abandoning wells, decommissioning facilities, and site remediation. This bill would eliminate the one-time expenditure authorization for the 2025–26 fiscal year, and would authorize the Geologic Energy Management Division to make a one-time expenditure for the 2026–27 fiscal year of $7,500,000, only if there is a dedicated appropriation from a fund other than the Oil, Gas, and Geothermal Administrative Fund for the 2026–27 fiscal year for those specified purposes. (13) Existing law requires the Department of Forestry and Fire Protection to annually provide a report to the Legislature detailing the department's fire prevention activities, as provided. This bill would revise and recast certain definitions and the requirements of that report, including the addition of reporting on wildfire resilience activities, as defined. Existing law requires the Wildfire and Forest Resilience Task Force, on or before January 1, 2026, and every 5 years thereafter, to update the state's "Wildfire and Forest Resilience Action Plan," as provided. Existing law requires the task force, on or before January 1, 2023, and annually thereafter until January 1, 2048, to submit a report containing specified information, including progress made in achieving the goals and key actions identified in the action plan, to the appropriate policy and budget committees of the Legislature. This bill would instead require the task force to submit the report on or before January 1, 2023, and annually thereafter on or before March 1, until March 1, 2048. The bill would also instead require the task force, or its successor entity, to update the state's "Wildfire and Forest Resilience Action Plan" on or before March 1, 2026, and every 5 years thereafter. (14) Existing law authorizes the Department of Parks and Recreation to enter into contracts with natural persons, corporations, partnerships, and associations for the construction, maintenance, and operation of concessions within units of the state park system. Existing law requires those concession contracts to contain certain specified provisions, including a provision that the maximum term shall be 10, 20, or 50 years depending on certain conditions. Existing law authorizes the Department of Parks and Recreation to enter into an agreement with any agency of the United States, any city, county, district, or other public agency, or any combination of those entities, for the care, maintenance, administration, and control by any party to the agreement, of lands under the jurisdiction of any party to the agreement for the purpose of the state park system. This bill would authorize the Department of Parks and Recreation to negotiate a service contract with an entity qualified to do business in the state as a ferry operator, for the transport of passengers via ferry service between the City of Tiburon and Angel Island State Park, as specified. This bill would make legislative findings and declarations as to the necessity of a special statute for Angel Island State Park. (15) Existing law, until July 1, 2024, authorizes the Department of Parks and Recreation to establish the California State Park Adventure Pass to be available, upon application to the Department of Parks and Recreation, to any child in grade 4, or grade 4 equivalent, who is a California resident. Existing law authorizes the Department of Parks and Recreation to waive the day use entrance fees to an eligible unit of the state park system for any child who holds a valid pass, as provided. Existing law requires the Department of Parks and Recreation to post on its internet website the list of state parks eligible for the waiver and information on how to obtain the pass, as provided. This bill would indefinitely extend the above provisions relating to the pass. The bill would also limit eligibility for the pass to any child who meets the eligibility requirements described above and is enrolled in a California public school. (16) The California Beverage Container Recycling and Litter Reduction Act requires the Department of Resources Recycling and Recovery to annually designate convenience zones statewide and requires at least one certified recycling center or location within every convenience zone that accepts all types of empty beverage containers and pays the refund value, if any, at one location. The California Beverage Container Recycling and Litter Reduction Act establishes the California Beverage Container Recycling Fund and, except for administrative costs, continuously appropriates moneys in the fund to the Department of Resources Recycling and Recovery for specified purposes, including the amount necessary to pay handling fees to provide an incentive for the redemption of empty beverage containers in convenience zones. The California Beverage Container Recycling and Litter Reduction Act requires, until June 30, 2024, the per-container handling fee to be not less than the amount of the per-container handling fee that was in effect on July 1, 2021. The California Beverage Container Recycling and Litter Reduction Act specifies a formula for determining the per-container handling fee after June 30, 2024. This bill would require the per-container handling fee to be set until June 30, 2026, at an amount that is not less than the amount of the per-container handling fee that was in effect on July 1, 2023. The bill also would require, from July 1, 2026, until June 30, 2027, the per-container handling fee to be established using a methodology established by the Department of Resources Recycling and Recovery in regulations reflecting the cost of providing and maintaining recycling in convenience zones by handling fee recipients, including transportation, labor, volume, consumer convenience, and increasing recycling rates, except as specified. The California Beverage Container Recycling and Litter Reduction Act requires the Department of Resources Recycling and Recovery to conduct a survey every 2 years of a statistically significant sample of recycling centers that receive handling fee payments to determine the actual cost incurred for the redemption of empty beverage containers, as specified. This bill would require the Department of Resources Recycling and Recovery to instead survey a statistically significant sample of handling fee payment recipients. (17) Existing law authorizes the Department of Water Resources to loan up to a total principal amount not to exceed $1.4 billion to the company licensed to operate the Diablo Canyon powerplant to facilitate the extension of the operating period of the Diablo Canyon powerplant, as provided. Existing law establishes the Diablo Canyon Extension Fund in the State Treasury and continuously appropriates moneys in the fund to the Department of Water Resources for purposes of making the loan. This bill would require the Department of Water Resources, in consultation with the Public Utilities Commission and the State Energy Resources Conservation and Development Commission, to provide a biannual report, on or before February 1 and August 1 of each year until December 31, 2030, to the relevant budget and policy committees of both houses of the Legislature on the status of the above-described loan, as provided. By expanding the purposes for which money in a continuously appropriated fund may be used, the bill would make an appropriation. (18) Existing law establishes the Coastal Wetlands Fund in the State Treasury as an interest-bearing fund administered by the Department of Fish and Wildlife. Existing law requires moneys in the Coastal Wetlands Fund to be expended by the Department of Fish and Wildlife and the State Coastal Conservancy, upon appropriation by the Legislature, for the maintenance of coastal wetlands property, including in the form of grants, as provided. This bill would, effective June 30, 2024, abolish the Coastal Wetlands Fund. The bill would require any remaining balance, assets, liabilities, and encumbrances to be reverted to the General Fund. The bill would repeal the law relating to the expenditure of moneys in the Coastal Wetlands Fund. (19) The Electronic Waste Recycling Act of 2003 requires a retailer selling a covered electronic device in this state to collect from a consumer at the time of retail sale a covered electronic waste recycling fee, as specified. The Electronic Waste Recycling Act of 2003 defines "covered electronic device" to mean certain video display devices and battery-embedded products. The Electronic Waste Recycling Act of 2003 requires all funds collected pursuant to the act to be deposited into subaccounts of the Electronic Waste Recovery and Recycling Account, including the Covered Electronic Waste Recycling Fee Subaccount (subaccount) . The Electronic Waste Recycling Act of 2003 requires all covered electronic waste recycling fees collected from sales of certain video display devices to be deposited into the subaccount. The Electronic Waste Recycling Act of 2003 continuously appropriates the funds in the subaccount for specified purposes, including, but not limited to, paying covered electronic waste recycling fee refunds and making electronic waste recovery and recycling payments. This bill would eliminate the above-described subaccount and would instead require those fees to be deposited into the Electronic Waste Recovery and Recycling Account. The bill would continuously appropriate the funds for the same purposes currently authorized for the subaccount, thereby making an appropriation. The Electronic Waste Recycling Act of 2003 requires the Department of Resources Recycling and Recovery, in collaboration with the Department of Toxic Substances Control, to review, at a public hearing, the covered electronic waste recycling fee and make adjustments to the fee to ensure sufficient revenues in the subaccount to fund the collection, consolidation, and recycling of covered electronic waste from certain video display devices, and to administer, enforce, and promote the program, as specified. This bill would instead require the same review and adjustments to the fee to ensure sufficient revenues for the same purposes are in the Electronic Waste Recovery and Recycling Account instead of the subaccount. (20) Existing law establishes the Flood Risk Management Fund in the State Treasury and requires all fees for specified services provided by the State Water Resources Control Board, including the issuance of and modifications to encroachment permits, and penalties deriving from administrative or civil enforcement actions to abate and remedy any interference or potential interference with facilities of the State Plan of Flood Control, designated floodways, or streams that are regulated by the board to be paid into the Flood Risk Management Fund and, upon appropriation by the Legislature, to be expended by the board to carry out certain enforcement actions. This bill would provide that, upon appropriation by the Legislature, the moneys in the Flood Risk Management Fund shall also be expended by the State Water Resources Control Board to provide the specified services. (21) Existing law appropriates $822,400,000 from the General Fund and the Toxic Substances Control Account to the Department of Toxic Substances Control, for allocation over the 2021–22, 2022–23, and 2023–24 fiscal years, as prescribed, for, among other things, the discovery, cleanup, and investigation of contaminated properties. This bill would instead appropriate $553,900,000 from the General Fund, the Greenhouse Gas Reduction Fund, and the Toxic Substances Control Account and would allocate that appropriation over the 2021–22, 2022–23, 2023–24, 2024–25, and 2026–27 fiscal years, as prescribed, for specified purposes. The bill would specify that the amount appropriated is to be available for encumbrance for 4 fiscal years after the fiscal year in which funds are released. By revising the amount appropriated from the General Fund and the Toxic Substances Control Account for the 2021–22, 2022–23, and 2023–24 fiscal years and appropriating a specified amount from the Greenhouse Gas Reduction Fund for the 2024–25 and 2026–27 fiscal years, this bill would make an appropriation. (22) 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. (23) This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.

Existing law, the California Uniform Controlled Substances Act, categorizes certain drugs and other substances as controlled substances and prohibits various actions related to those substances, including their manufacture, transportation, sale, possession, and use. This bill would require the California Health and Human Services Agency to convene a workgroup to study and make recommendations on the establishment of a framework governing psychedelic-assisted therapy, as defined. The bill would require that workgroup to send a report to the Legislature containing those recommendations on or before January 1, 2026. The bill would, contingent upon the Legislature enacting a framework governing psychedelic-assisted therapy, authorize the lawful use of hallucinogenic or psychedelic substances for psychedelic-assisted therapy.

(1) The Administrative Procedure Act governs the procedure for the adoption, amendment, or repeal of regulations by state agencies and for the review of those regulatory actions by the Office of Administrative Law. Existing law makes the act inapplicable in certain circumstances, including pursuant to a legal ruling of counsel issued by the Franchise Tax Board or the State Board of Equalization. This bill would also make the act inapplicable pursuant to a legal ruling of counsel issued by the California Department of Tax and Fee Administration. (2) The California Tire Recycling Act, until January 1, 2034, requires a person who purchases a new tire, as defined, to pay a California tire fee of $1.75 per tire, for deposit, except for 112% retained by retailers and as provided below, in the California Tire Recycling Management Fund for expenditure by the Department of Resources Recycling and Recovery upon appropriation by the Legislature for prescribed purposes related to disposal and use of used tires. Commencing January 1, 2034, existing law reduces the California tire fee to $0.75 per tire and changes the retailers' share to 3%. Existing law authorizes the department, in carrying out the act, to solicit and use any and all expertise available in, and to contract or cooperate with, other state agencies, as provided. Existing law authorizes the department to contract with the California Department of Tax and Fee Administration to collect the California tire fee. Existing law requires the department, or its authorized agent, to be reimbursed for its costs of collection, auditing, and making refunds associated with the California Tire Recycling Management Fund, in an amount not to exceed 3% of the total annual revenue deposited in the fund. Existing law requires the payment of sales and use taxes, and specified taxes, fees, and surcharges that are administered by the California Department of Tax and Fee Administration under the provisions of the Sales and Use Tax Law and the Fee Collection Procedures Law, respectively. A violation of the Fee Collection Procedures Law is a crime. This bill would repeal the authorization to solicit and use any and all expertise available in, and to contract or cooperate with, other state agencies for purposes of the California Tire Recycling Act. The bill would also repeal the requirement that the department be reimbursed for its costs of collection, auditing, and making refunds associated with the California Tire Recycling Management Fund, as described. The bill would also require the California Department of Tax and Fee Administration to collect the fee imposed by the act pursuant to the Fee Collection Procedures Law. By expanding the scope of crimes, the bill would impose a state-mandated local program. (3) The Sales and Use Tax Law (SUT) imposes taxes 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, measured by sales price. The SUT relieves a retailer of liability for sales and use tax, insofar as the measure of the tax is represented by accounts that have been found to be worthless and charged off, either for income tax purposes or based on generally accepted accounting principles, as specified, and defines "retailer" for that purpose to include certain entities affiliated with the retailer, as specified. The SUT also, if an account is held by a lender, entitles a retailer or lender that makes a proper election, as specified, to a deduction or refund of the tax that the retailer has previously reported and paid if certain conditions are met, including that the account has been found worthless and written off by the lender pursuant to the provision described above. This bill would sunset the definition of "retailer" described above on January 1, 2025, and would require an account to have been found worthless and written off by the lender before January 1, 2025, in order for the lender to be entitled to the deduction or refund described above. The bill would, on January 1, 2028, repeal the provision described above regarding accounts held by a lender. (4) Under existing law, the taxes imposed by the Sales and Use Tax Law are due and payable to the California Department of Tax and Fee Administration on or before the last day of the month next succeeding each quarterly period. Existing law requires that a return for the preceding quarterly period be filed with the department on or before the last day of the month following each quarterly period, as provided. The Historic Venue Restoration and Resiliency Act requires a return filed with the department to report gross receipts for sales tax purposes to segregate the taxable sales on a line or a separate form, as prescribed by the department, if the place of sale in this state is on or within the real property of a confirmed historic venue, as defined, on the day of a qualified event and requires the department to report the amount of the total gross receipts segregated on the returns filed for the prior fiscal year to the Department of Finance on or before November 1 of each year, as prescribed. The act creates the Historic Venue Restoration and Resiliency Fund and continuously appropriates the moneys in the fund for transmission by the Controller to cities and counties with historic venues, as specified. The act requires an amount equal to 5% of the total amount of gross receipts, or adjusted gross receipts, for the prior fiscal year reported to the Department of Finance by the department to be included in the next annual Governor's Budget for deposit into the fund and requires the Controller to, no later than 30 days after the enactment of the annual Budget Act, transfer the amount appropriated by the Legislature to the Controller, as described above, to the fund. Existing law repeals these provisions on July 1, 2030. This bill would, among other changes related to the administration of the act, require that the return filed with the department, and the report to the Department of Finance, as described above, specify the taxable sales made at a qualified event for each confirmed historic venue. The bill would extend operation of the act's provisions until November 1, 2030, but would limit the requirement to segregate taxable sales on the return to qualified events that occur on or before June 30, 2029. The bill would additionally require, no later than 15 days after enactment of the annual Budget Act, the Department of Finance to, for each confirmed historic venue located within the geographic boundaries of a city or county, report to the Controller the amounts to be allocated from the fund to each city and county, as prescribed. The act requires a city or county with a confirmed historic venue to notify, within 90 days of any qualified event at the confirmed historic venue, any retailers subject to the return requirement described above making sales at the confirmed historic venue. This bill would instead require a city or county, or its designee, to, at least 10 days before a qualified event scheduled to take place at a confirmed historic venue within the geographic boundaries of that city or county, notify any retailers subject to the return requirement described above that the city or county, or its designee, knows, or has reason to know, will be making sales during that qualified event of that return requirement. The act requires, on or before January 1, 2027, and annually thereafter, a city or county, as defined, that receives money from the fund to deliver a report to the department regarding how that money is being used. This bill would delete that provision. The act requires the department to annually deliver a report to specified committees of the Legislature concerning, among other things, the amount of revenue transmitted to a city or county with respect to each confirmed historic venue. This bill would specify that this annual report is due November 1 of each year. The bill would require the Controller to provide the department with the information related to the allocation of revenue to cities and counties, as described above, on or before September 1 of each year. (5) The Personal Income Tax Law and the Corporation Tax Law, in modified conformity with federal income tax laws, allow various deductions in computing the income that is subject to the taxes imposed by those laws, including a deduction for a net operating loss, as specified. Existing law disallows the net operating loss deduction, as specified, for taxable years beginning on or after January 1, 2020, and before January 1, 2022. This bill would disallow the net operating loss deduction for taxable years beginning on or after January 1, 2024, and before January 1, 2027. (6) The Personal Income Tax Law and the Corporation Tax Law authorize various credits against the taxes imposed by those laws. Existing law, for taxable years beginning on or after January 1, 2020, and before January 1, 2022, limits the total tax reduction by all business credits, as defined, to $5,000,000 per taxable year, and allows the amounts disallowed by that limit to be carried over, as specified. This bill would similarly apply a $5,000,000 business credit limit and related carryover provisions to taxable years beginning on or after January 1, 2024, and before January 1, 2027, as provided, unless a specified exception applies. The bill would also state the intent of the Legislature to enact legislation allowing taxpayers to utilize their credits after the limitation period ends by electing to receive a refund of those tax credits, as specified. (7) The Sales and Use Tax Law, in lieu of specified credits allowed under the Personal Income Tax Law and the Corporation Tax Law for qualified expenditures paid or incurred by a taxpayer for the production of a qualified motion picture, allows a qualified taxpayer or affiliate to make an irrevocable election to apply that income tax credit amount against qualified sales and use taxes imposed on the qualified taxpayer in the reporting periods in the following 5 years. Under existing law, amounts included in the election are excluded from the $5,000,000 business credit limitation described above. Existing law, for irrevocable elections made on and after June 29, 2020, imposes, until January 1, 2022, a cap of $5,000,000 per taxable year on those tax credit amounts the taxpayer would otherwise be allowed to apply against those sales and use taxes for taxable years beginning on or after January 1, 2020, and before January 1, 2022, as specified. This bill similarly, for irrevocable elections made on and after the operative date of this bill, would impose, until January 1, 2027, that $5,000,000 per taxable year cap for taxable years beginning on or after January 1, 2024, and before January 1, 2027, as specified. (8) The Personal Income Tax Law, beginning on or after January 1, 2015, in modified conformity with federal income tax laws, allows an Earned Income Tax Credit against personal income tax and a payment from the Tax Relief and Refund Account for an allowable credit in excess of tax liability to an eligible individual that is equal to that portion of the Earned Income Tax Credit allowed by federal law, as determined by the earned income tax credit adjustment factor, as specified. That credit phases out based on specified tables as the qualified taxpayer's income increases. The Personal Income Tax Law also allows a refundable young child tax credit against the taxes imposed under that law for each taxable year beginning on or after January 1, 2019, and a refundable foster youth tax credit for taxable years beginning on or after January 1, 2022, to a qualified taxpayer in a specified amount multiplied by the earned income tax credit adjustment factor, as provided. Those credits are reduced by a specified amount for each $100 the qualified taxpayer earns beyond a threshold amount. This bill would require the Franchise Tax Board to calculate a graduated reduction amount for the young child tax credit and the foster youth tax credit so that the amount of those credits is equal to zero for a qualified taxpayer that earns more than the maximum amount of earned income that results in a California Earned Income Tax Credit greater than $0. The bill would apply that new graduated reduction amount for taxable years beginning on or after January 1, 2024. By increasing the payments from the Tax Relief and Refund Account, a continuously appropriated fund, the bill would make an appropriation. (9) The Corporation Tax Law, for taxable years beginning on or after January 1, 2016, and before January 1, 2031, allows, with regard to the manufacture of a new advanced strategic aircraft for the United States Air Force, a credit against the taxes imposed under that law for 1712% of qualified wages, as defined, paid or incurred by the qualified taxpayer to qualified full-time employees, subject to specified limitations. The Corporation Tax Law provides for an alternative minimum tax and provides that, except for specified credits, no credit shall reduce the regular tax, as defined, below the tentative minimum tax. Existing law, for taxable years beginning on or after January 1, 2020, and before January 1, 2026, authorizes the strategic aircraft credit to reduce the regular tax below the tentative minimum tax. This bill would extend that authorization through taxable years beginning before January 1, 2031. (10) The Personal Income Tax Law and the Corporation Tax Law, in modified conformity with federal income tax laws, allow a credit calculated based on a taxpayers qualified enhanced oil recovery costs, as defined. This bill would provide the above-referenced credit applies for taxable years beginning before January 1, 2024, and would repeal the credit effective December 1, 2024. (11) The Personal Income Tax Law and the Corporation Tax Law, in modified conformity with federal income tax laws, allow a deduction for intangible drilling and development costs in the case of oil and gas wells and geothermal wells, and a deduction for depletion of natural resource deposits. That law calculates the deduction for depletion of natural resource deposits as a percentage of gross income from the property in the case of specified natural resources, including oil, gas, and shale. This bill would disallow the deduction for intangible drilling and development costs in the case of oil and gas wells paid or incurred on or after January 1, 2024. The bill would also disallow, for taxable years beginning on or after January 1, 2024, the calculation of depletion as a percentage of gross income from the property for specified natural resources, including coal, oil, oil shale, and gas. (12) Existing federal law provides that refiners of crude oil with average daily refinery runs for a taxable year that are greater than 75,000 barrels cannot calculate a depletion deduction as a percentage of gross income, as described above. Existing state law does not conform to this exception for large producers. This bill would repeal the provision that provides state law does not conform to the above-described exception. (13) The Personal Income Tax Law conforms as of a specified date to federal income tax laws with respect to itemized deductions, including business deductions and items not deductible, except as specifically provided. The Corporation Tax Law does not conform to those federal income tax provisions, but specifically provides for deductions for purposes of that law. Existing federal income tax laws disallow a deduction or credit for business expenses of a trade or business whose activities consist of trafficking specified controlled substances, including marijuana. For taxable years beginning on or after January 1, 2020, and before January 1, 2025, the Personal Income Tax Law does not conform to those federal income tax law provisions with respect to deductions. This bill would extend the provisions of the Personal Income Tax Law that specifically do not conform to federal income tax law with respect to the above-referenced deductions through taxable years beginning before January 1, 2030. (14) The Personal Income Tax Law and the Corporation Tax Law, in modified conformity with federal income tax law, allow a deduction for qualified conservation contributions, as defined. Existing federal law, the Consolidated Appropriations Act, 2023, among other things, imposed limitations and reporting requirements upon the deduction for qualified conservation contributions. That act also made conforming changes relating to statute of limitations and penalties, as specified. This bill, for contributions made on or after January 1, 2024, would conform state law to the above-referenced changes in federal law, except as provided, and would make additional conforming changes. (15) Existing law authorizes the Franchise Tax Board to implement an alternative communication method that would allow the Franchise Tax Board to provide notification to the taxpayer in a preferred electronic communication method designated by the taxpayer that a specified notice, statement, bill, or other communication is available for viewing in the taxpayer's folder on the Franchise Tax Board's internet website, and would allow the taxpayer to file a protest, notification, and other communication to the Franchise Tax Board in a secure manner. This provision ceases to be operative and is repealed on January 1, 2025. This bill would extend that provision indefinitely. (16) The Personal Income Tax Law and the Corporation Tax Law, in modified conformity with federal income tax laws, provide for the postponement of certain tax-related deadlines in the case of a declared state of emergency. Under existing law, the Franchise Tax Board determines whether a taxpayer is affected by a state of emergency declared by the Governor. This bill would instead require the Director of Finance to determine whether a taxpayer is affected by a state of emergency. The bill would require the above-described federal income tax laws, relating to the postponement of certain tax-related deadlines, to apply to an impacted taxpayer during an additional relief period that requests relief, as specified. The bill would define various terms for these purposes, including an impacted taxpayer to mean a taxpayer who, among other things, requests relief, as specified, and who is required, upon request, to submit supporting documentation related to the declared disaster, as provided. The bill would define supporting documentation to mean, among other things, a statement, signed under penalty of perjury, from a tax professional indicating the impacted taxpayer's books and records, as described, were destroyed in the disaster area or jurisdiction for which the Governor has proclaimed a state of emergency. By expanding the scope of the crime of perjury, the bill would impose a state-mandated local program. The bill would authorize the Franchise Tax Board to adopt regulations that are necessary or appropriate to implement these provisions, as specified. The bill would state that its provisions apply to any federally declared disaster or Governor-proclaimed state of emergency on or after the effective date of the bill. (17) The Personal Income Tax Law and the Corporation Tax Law authorize the Franchise Tax Board to enter an agreement for purposes of collecting delinquent accounts with respect to amounts assessed or imposed under those laws. Existing law requires the Franchise Tax Board to notify the Controller of its contracting costs under the above-described agreements, and requires the Controller to transfer that amount to the continuously appropriated Delinquent Tax Collection Fund for the purpose of reimbursing the Franchise Tax Board for its contracting costs. This bill would repeal the provisions relating to reimbursement of the Franchise Tax Board for the above-described costs, and would terminate the Delinquent Tax Collection Fund, as of June 30, 2024. (18) The Corporation Tax Law imposes taxes measured by net income on every corporation doing business within the limits of this state, subject to certain exceptions. In the case of a business with business income derived from or attributable to sources both within and without this state, existing law, the Uniform Division of Income for Tax Purposes Act, apportions the business income between this state and other states and foreign countries by multiplying the business income by the sales factor, except as provided. Existing law provides that certain amounts are not included in income for various reasons, including, but not limited to, exclusion, deduction, exemption, or nonrecognition. Under existing law, the Franchise Tax Board does not include in the apportionment formula amounts that do not give rise to apportionable income. This bill would exclude from the apportionment formula any amount that does not give rise to apportionable income, consistent with existing law and practice of the Franchise Tax Board, as described above. This bill would make findings and declarations relating to the intent of the Legislature that the provisions of the bill are not a change in, but are declaratory of, existing law. The bill would apply these provisions to taxable years beginning before, on, or after the effective date of this bill. (19) Existing law authorizes a one-time Better for Families Tax Refund payment to each qualified recipient, as defined, in an applicable amount, as specified. That law requires that each payment include an expiration date, and that any unexpended or unclaimed balance of the payments issued be returned to the state no later than May 31, 2026. This bill would instead require any unexpended or unclaimed balance to be returned to the Franchise Tax Board, which will deposit the moneys in the General Fund. (20) Existing law, the Barry Keene Underground Storage Tank Cleanup Trust Fund Act of 1989, requires an owner of an underground storage tank, as defined, for which a permit is required by law to pay storage fees for each gallon of petroleum placed into the tank. The act establishes the Underground Storage Tank Cleanup Fund and requires the storage fees, among other moneys, to be deposited into the fund. The act authorizes the State Water Resources Control Board to expend the moneys in the fund, upon appropriation by the Legislature, to pay for corrective actions in response to unauthorized releases from underground storage tanks and for the cleanup and oversight of unauthorized releases at abandoned tank sites, among other specified purposes. The act provides for the repeal of certain provisions on January 1, 2036, but also provides that certain associated rights, obligations, and authorities that apply before the January 1, 2036, repeal date do not terminate upon repeal of the other provisions of the act, such as the collection of unpaid fees by the California Department of Tax and Fee Administration for deposit into the fund, as specified. This bill would additionally provide that the making of any refunds and effecting any credits, the disposition of the moneys collected, and the commencement of any action or proceeding regarding certain fees do not terminate upon repeal of the act. The bill would also provide that the payment of administrative costs of the department and certain refunds do not terminate upon repeal of the act, as specified. (21) The bill would state that its provisions are severable. (22) 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. (23) 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. (24) This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.

The California Constitution requires the state to apply a minimum amount of funding for each fiscal year for the support of school districts and community college districts. Existing law authorizes the Legislature to suspend that minimum funding obligation for one year by the enactment of an urgency statute, as provided. This bill would suspend the minimum funding obligation for the 2023–24 fiscal year and would declare that the amount of money that will be applied by the state for the support of school districts and community college districts during the 2023–24 fiscal year is $98,484,249,000. This bill would declare that it is to take effect immediately as an urgency statute.

(1) The Personal Income Tax Law and the Corporation Tax Law, in modified conformity with federal income tax laws, allow various deductions in computing the income that is subject to the taxes imposed by those laws, including a deduction for a net operating loss, as specified. Existing law disallows the net operating loss deduction, as specified, for taxable years beginning on or after January 1, 2020, and before January 1, 2022. Senate Bill 167 of the 2023–24 Regular Session (Senate Bill 167) proposes to disallow the net operating loss deduction for taxable years beginning on or after January 1, 2024, and before January 1, 2027. This bill would provide that the disallowance of the net operating loss deduction proposed by Senate Bill 167 would not apply for taxable years in which the Director of Finance determines that General Fund money over the multiyear forecast is sufficient without the revenue impact of the net operating loss suspension and credit limitation, and there is legislation in the annual Budget Act not applying those provisions, as specified. (2) The Personal Income Tax Law and the Corporation Tax Law authorize various credits against the taxes imposed by those laws. Existing law, for taxable years beginning on or after January 1, 2020, and before January 1, 2022, limits the total tax reduction by all business credits, as defined, to $5,000,000 per taxable year, and allows the amounts disallowed by that limit to be carried over, as specified. Senate Bill 167 proposes to similarly apply a $5,000,000 business credit limit and related carryover provisions to taxable years beginning on or after January 1, 2024, and before January 1, 2027, as provided, unless a specified exception applies. This bill would provide that the $5,000,000 business credit limit proposed by Senate Bill 167 would not apply for taxable years in which the Director of Finance determines that General Fund money over the multiyear forecast is sufficient without the revenue impact of the net operating loss suspension and credit limitation, and there is legislation in the annual Budget Act not applying those provisions, as specified. This bill, for a qualified taxpayer who elects to receive a specified refund under the motion picture credit, would allow the amount of the credit under the motion picture credit that exceeds the $5,000,000 limitation proposed in Senate Bill 167 to be refunded in the first taxable year that the limitation is not operative, subject to certain conditions. This bill, for taxable years beginning on or after January 1, 2024, and before January 1, 2027, would allow a taxpayer to make an irrevocable election to receive an annual refundable credit amount, beginning the 3rd taxable year after the election is made, equal to 20% of the qualified credits that would have otherwise been available to the taxpayer but for the $5,000,000 limitation proposed in Senate Bill 167. The bill would require the annual refundable credit amount to be allowed as a credit for the taxable year, as specified, and would require the balance, if any, to be paid from the Tax Relief and Refund Account to the taxpayer. By authorizing a refund to be paid from the Tax Relief and Refund Account, a continuously appropriated fund, the bill would make an appropriation. (3) The Sales and Use Tax Law, in lieu of specified credits allowed under the Personal Income Tax Law and the Corporation Tax Law for qualified expenditures paid or incurred by a taxpayer for the production of a qualified motion picture, allows a qualified taxpayer or affiliate to make an irrevocable election to apply that income tax credit amount against qualified sales and use taxes imposed on the qualified taxpayer in the reporting periods in the following 5 years. Under existing law, amounts included in the election are excluded from the $5,000,000 business credit limitation described above. Existing law, for irrevocable elections made on and after June 29, 2020, imposes, until January 1, 2022, a cap of $5,000,000 per taxable year on those tax credit amounts the taxpayer would otherwise be allowed to apply against those sales and use taxes for taxable years beginning on or after January 1, 2020, and before January 1, 2022, as specified. Senate Bill 167 similarly proposes to impose a $5,000,000 limitation on those tax credit amounts applied against qualified sales and use taxes, as specified. This bill would specify that the $5,000,000 credit limitation applies for the 2024, 2025, and 2026 calendar years. The bill would provide that the $5,000,000 tax credit cap proposed by Senate Bill 167 would not apply in the 2025 or 2026 calendar years if the Director of Finance determines that General Fund money over the multiyear forecast is sufficient without the revenue impact of the net operating loss suspension and credit limitation, and there is legislation in the annual Budget Act not applying those provisions, as specified. (4) The California Tire Recycling Act, until January 1, 2034, requires a person who purchases a new tire, as defined, to pay a California tire fee of $1.75 per tire, for deposit, except for 112% retained by retailers and as provided below, in the California Tire Recycling Management Fund for expenditure by the Department of Resources Recycling and Recovery upon appropriation by the Legislature for prescribed purposes related to disposal and use of used tires. Commencing January 1, 2034, existing law reduces the California tire fee to $0.75 per tire and changes the retailers' share to 3%. Existing law authorizes the department, in carrying out the act, to solicit and use any and all expertise available in, and to contract or cooperate with, other state agencies, as provided. Existing law authorizes the department to contract with the California Department of Tax and Fee Administration to collect the fees imposed under the division. Existing law requires the department, or its authorized agent, to be reimbursed for its costs of collection, auditing, and making refunds associated with the California Tire Recycling Management Fund, in an amount not to exceed 3% of the total annual revenue deposited in the fund. Existing law requires the payment of sales and use taxes, and specified taxes, fees, and surcharges that are administered by the California Department of Tax and Fee Administration under the provisions of the Sales and Use Tax Law and the Fee Collection Procedures Law, respectively. A violation of the Fee Collection Procedures Law is a crime. Senate Bill 167 proposes, among other things, to require the California Department of Tax and Fee Administration to collect specified fees imposed by the California Tire Recycling Act pursuant to the Fee Collection Procedures Law. This bill, if Senate Bill 167 becomes operative, would instead specify that the California Department of Tax and Fee Administration is required to collect the California tire fee pursuant to the Fee Collection Procedures Law. By expanding the scope of crimes, the bill would impose a state-mandated local program. The bill would make additional nonsubstantive changes to the California Tire Recycling Act amendments proposed by Senate Bill 167. (5) This bill would make additional conforming changes related to tax administration. (6) 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. (7) This bill would provide that it would become operative only if Senate Bill 167 of the 2023–24 Regular Session is enacted and becomes effective. (8) This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.

The Budget Act of 2024 made appropriations for the support of state government for the 2024–25 fiscal year. This bill would amend the Budget Act of 2024 by amending, adding, and repealing items of appropriation and making other changes. This bill would declare that it is to take effect immediately as a Budget Bill.

(1) Existing law establishes the Higher Education Student Housing Grant Program to provide one-time grants for the construction of student housing, or for the acquisition and renovation of commercial properties into student housing for the purpose of providing affordable, low-cost housing options for students enrolled in public postsecondary education in the state. Existing law requires the University of California to fund capital outlay planning and construction grants using revenue bond funding issued by the University of California for certain projects. Existing law requires General Fund support for certain grants provided to the California Community Colleges to revert to the General Fund and instead be funded with local revenue bonds issued by community college districts, as specified. Existing law requires a community college that has already received an allocation of resources to revert those General Fund resources by June 29, 2024, or upon the enactment of the Budget Act of 2024, whichever is later. This bill would instead require the University of California to allocate funding for capital outlay planning and construction to finance those projects. The bill would instead require a community college that has already received an allocation of resources to revert those General Fund resources upon the community college's receipt of proceeds derived from amounts borrowed by the State Public Works Board pursuant to any financing program established to support community college affordable student housing projects, or upon the appropriation of funds related to fulfilling the community college's obligation to revert the allocation it received, as specified. (2) The Ortiz-Pacheco-Poochigian-Vasconcellos Cal Grant Program establishes the Cal Grant A and B Entitlement Awards, the California Community College Expanded Entitlement Awards, the California Community College Transfer Entitlement Awards, the Competitive Cal Grant A and B Awards, the Cal Grant C Awards, and the Cal Grant T Awards under the administration of the Student Aid Commission, and establishes eligibility requirements for awards under these programs for participating students attending qualifying institutions. Under existing law, an otherwise qualifying institution with a 3-year cohort default rate that is equal to or greater than 15.5% is ineligible for initial and renewal Cal Grant awards at the institution, as specified, with certain exceptions. Existing law requires the commission to certify by November 1 of each year a qualifying institution's latest 3-year cohort default rate and graduation rate as most recently reported by the United States Department of Education, except for the 2022–23 and 2023–24 academic years. Existing law requires the commission to use the 3-year cohort default rate certified in 2020 for an otherwise qualifying institution. This bill would require the commission to also use the 3-year cohort default rate certified in 2020 to certify an otherwise qualifying institution for the 2024–25 academic year. (3) Existing law authorizes the Student Aid Commission to establish an auxiliary organization for the purpose of providing operational and administrative services for the participation by the commission in the Federal Family Education Loan Program, or for other activities approved by the commission and determined by the commission to meet specified requirements. Existing law requires the auxiliary organization to be established and maintained as a nonprofit public benefit corporation and governed by a board of directors nominated and appointed by the commission, and requires it to conduct its operations in conformity with an operating agreement approved annually by the commission. This bill would repeal the provisions relating to the auxiliary organization. (4) Existing law requires the Board of Governors of the California Community Colleges to adopt regulations providing for the payment of apportionments to community college districts on a specified schedule. This bill, notwithstanding the provision referenced above, would adjust the payment of apportionments to community college districts for the 2023–24 fiscal year to defer $446,427,000 of those payments and for the 2024–25 fiscal year to defer $243,693,000 of those payments, to the subsequent fiscal year in accordance with a designated schedule. (5) The California Constitution creates the Public School System Stabilization Account to provide a reserve for public school funding. Existing law requires, pursuant to specified calculations, the Controller to transfer certain moneys from the General Fund into the Public School System Stabilization Account, for subsequent allocation to school districts and community college districts in fiscal years for which the minimum state funding obligation under Proposition 98 falls below specified levels. The California Constitution authorizes the Legislature, upon the Governor's proclamation declaring a budget emergency, as described, to enact a statute that, among other things, appropriates funds in the Public School System Stabilization Account for the support of school districts and community college districts. Existing law establishes the State School Fund, which is continuously appropriated for purposes of providing funding apportionments to school districts and community college districts. This bill would appropriate $787,651,000 from the Public School System Stabilization Account to be transferred by the Controller to Section B of the State School Fund for the support of community college districts, as provided. (6) Existing law establishes the Community College Part-Time Faculty Office Hours Program to provide community college students equal access to academic advice and assistance and to encourage community college districts to provide opportunities by compensating part-time faculty who hold office hours related to their teaching load. Existing law authorizes community college districts to compensate part-time faculty at an amount equal to at least one paid office hour for every 2 classes or more taught each week by the part-time faculty member or 40% of a full-time load as defined by the community college district. Existing law establishes the Part-Time Faculty Office Hours Program Fund in the State Treasury and requires the Chancellor of the California Community Colleges to apportion to each community college district that establishes a program an amount of up to 50% of the total costs of the compensation paid for office hours of part-time faculty, as provided. Existing law requires the allocation to any district in a fiscal year to not exceed 50% of the total costs of the compensation paid for those office hours. This bill, commencing with the 2024–25 fiscal year, would instead require the chancellor to apportion to each community college district up to 90% of the total costs of the compensation paid for office hours of part-time faculty, as provided. The bill would require the allocation to any district in a fiscal year to not exceed 90% of the total costs of the compensation paid for those office hours. (7) Existing law establishes the California Community Colleges Nursing Faculty Recruitment and Retention Program for purposes of facilitating the recruitment and retention of qualified nursing faculty, among other programs related to nursing education. This bill would establish, until July 1, 2030, the Rebuilding Nursing Infrastructure Grant Program as a competitive grant program under the administration of the Chancellor of the California Community Colleges. The bill would require funding for this program to be awarded as grants by the chancellor for purposes that include, among other purposes, the development or expansion of associate degree in nursing programs and bachelor of science in nursing partnerships, as specified. The bill would require the chancellor, among other things, to develop an application for the program, as provided, and to make the application for the first round of grants available on or before November 1, 2024, with grants distributed to the first round of recipients on or before July 1, 2025. As a condition of receiving a grant, the bill would require a grant recipient to report certain data and information to the chancellor's office, as specified. The bill would require the chancellor's office to compile and provide a summary of this data and information to the Assembly and Senate Committees on Budget and the Governor, as specified. (8) Existing law establishes the powers of the State Public Works Board (SPWB) , for the purposes of the State Building Construction Act of 1955, including the authority to lease property as lessor to state agencies, the authority to construct public buildings, the authority to contract with other state agencies for the use of real property owned by the state, and the authority to issue revenue bonds, as provided, to obtain funds to pay the cost of public buildings. This bill would authorize the Board of Governors of the California Community Colleges, a participating college, as defined, and the SPWB to acquire, design, construct and equip a student housing project, as described, and acquire the site or sites upon which a student housing project is located, as specified. The bill would require the board of governors, a participating college, and the SPWB to enter into an agreement for each student housing project, as specified. The bill would authorize the SPWB to issue revenue bonds, notes, or bond anticipation notes to finance the acquisition, design, and construction of approved student housing projects in the amount of $804,725,000, and would authorize the SPWB and board of governors to borrow funds for project costs from the Pooled Money Investment Account and other appropriate sources. The bill would continuously appropriate the funds derived from borrowing and those revenue bonds, notes, or bond anticipation notes for the purposes described above, thereby making an appropriation. In order to be eligible for financing, the bill would require a participating college to certify to the SPWB that the student housing project is designed or will be designed to include, at a minimum, the number of beds for low-income students, as described, and that the rent for the beds for low-income students will not exceed 30% of 50% of the area median income for a single-room occupancy unit type, as specified. (9) The Budget Act of 2022 appropriated $6,438,193,000 to the California Community Colleges. This bill would reduce that appropriation by $1,012,586,000 and defer certain portions of the appropriation to the 2023–24 fiscal year, as specified. (10) The Budget Act of 2023 appropriated $5,642,269,000 to the California Community Colleges and reverted $201,009,000 that was appropriated to the California State University to the General Fund. This bill would repeal that reversion, thereby making an appropriation. The bill would reduce the appropriation to the California Community Colleges by $406,784,000 and defer certain portions of the appropriation to the California Community Colleges to the 2024–25 fiscal year, as provided. (11) Existing law establishes the Student Aid Commission as the primary state agency for the administration of state-authorized student financial aid programs available to students attending all segments of postsecondary education. If the federal Free Application for Federal Student Aid is not available on or before October 1, 2023, existing law extends the application deadline for financial aid programs administered by the commission to May 2, 2024, for the 2024–25 award year only. This extension applies to the Middle Class Scholarship Program. This bill would postpone the May 2, 2024, application deadline for the Middle Class Scholarship Program by 2 months to July 2, 2024. (12) Certain funds appropriated by this bill would be applied toward the minimum funding requirements for school districts and community college districts imposed by Section 8 of Article XVI of the California Constitution, as specified. (13) This bill would state that its provisions are severable. (14) This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.