Under existing tax law, once a tax liability becomes due and payable, as defined, a statutory lien arises for that amount upon all real and personal property belonging to that taxpayer. Existing law establishes a statute of limitations on collections of those liabilities to limit the collection period to 20 years beginning from the date that the latest tax liability for a taxable year or the date any other liability that is not associated with a taxable year becomes due and payable, and thereafter extinguishes that liability. Existing law defines "tax liability" as a liability imposed under the Personal Income Tax Law, the Corporation Tax Law, or the laws related to the administration of franchise and income tax laws, including any additions to tax, interest, penalties, fees, and any other amounts relating to the imposed liability. This bill would redefine "tax liability" to exclude interest, penalties, costs, or fees, except a specified fee on limited liability companies, relating to the assessment of tax, any other amounts relating to the imposed liability, and any additions to tax. The bill would require the collection period for interest, penalties, costs, or fees that may accrue with a particular tax liability to lapse at the same time as the related tax liability.
Existing law establishes the Infill Infrastructure Grant Program of 2019 (program) , which requires the Department of Housing and Community Development, upon appropriation of funds by the Legislature, to establish and administer a grant program to allocate those funds to eligible applicants to fund capital improvement projects that are an integral part of, or necessary to facilitate the development of, a qualifying infill project, qualifying infill area, or catalytic qualifying infill area. Existing law requires the department to administer a specified competitive application process for capital improvement projects for large jurisdictions, as defined. For these purposes, existing law defines a qualifying infill project to include a residential or mixed-use residential project located within an urbanized area on a vacant site where at least 75% of the perimeter of the site adjoins parcels that are developed with urban uses. This bill would expand the definition of qualifying infill project to include a residential or mixed-use residential project located within an urbanized area on a vacant site where at least 75% of the perimeter of the site adjoins parcels that have been previously developed with urban uses. Existing law requires the department to administer an over-the-counter application process for grants for capital improvement projects for small jurisdictions, as provided. For these purposes, existing law defines the term "qualifying infill area" as a contiguous area located within an urbanized area that meets one of specified alternative conditions, including that the capital improvement project for which funding is requested is necessary, as specified, to make the area suitable and available for residential development or to allow the area to accommodate housing for additional income levels, and that the area may be included on an inventory of land in the housing element, as specified. This bill would expand the definition of "qualifying infill area" to additionally include a contiguous area located within an urbanized area for which the capital improvement project for which funding is requested under the program, as described above, is necessary and integral to make the area suitable and available for residential development pursuant to the Affordable Housing and High Road Jobs Act of 2022, which subjects a housing development to streamlined, ministerial approval under certain circumstances, as specified. Existing law requires the department, in its review of applications, to rank affected qualifying infill areas and catalytic qualifying infill areas based on specified criteria, including the qualifying infill area's or catalytic qualifying infill area's inclusion of, or proximity to, a train station or major transit stop and the proximity of housing to existing or planned parks, employment or retail centers, schools, or social services. This bill would revise these provisions to require the department to additionally rank applications, as described above, based on the qualifying infill area's inclusion of, or proximity or accessibility to on-demand transit services, as specified, or walkability to essential services or businesses and based on the catalytic qualifying infill area's inclusion of, or proximity or accessibility to walkability to essential services or businesses. The bill would additionally revise these provisions to require the department's ranking to be based on the proximity of housing to services, rather than social services. Existing law requires a qualifying infill project, qualifying infill area, or catalytic qualifying infill area for which a capital improvement project grant can be awarded under the program to meet specified conditions, including, among others, being located in an area designated for mixed-use or residential development, as specified. This bill would additionally allow the project to be located in an area that allows for mixed-use or residential development pursuant to a housing development that is in compliance with certain provisions deeming a housing development an allowable use or subject to streamlined, ministerial approval. Existing law defines various terms for the purposes of the program, including, "capital improvement project," "catalytic qualifying infill area," "eligible applicant," "urbanized area," and "urban uses." This bill would revise these definitions. The bill would additionally define the terms "on-demand transit service," "major transit stop," and "walkability."
Existing law, the Bergeson-Peace Infrastructure and Economic Development Bank Act, authorizes the California Infrastructure and Economic Development Bank, governed by a board of directors, to make loans, issue bonds, and provide other financial assistance for various types of infrastructure and economic development projects. Existing law establishes the California Infrastructure and Economic Development Bank Fund, a continuously appropriated fund, to support the bank. This bill would enact the Golden State Infrastructure Corporation Act and would establish the Golden State Infrastructure Corporation, within the State Treasurer's Office, as a not-for-profit corporation for the purpose of administering the act and financing infrastructure projects. The bill would require the corporation to be governed by a board of directors, with a prescribed membership, and would require the business and affairs of the corporation to be managed by an executive director appointed by the Treasurer. This bill would prescribe the powers and duties of the corporation, including entering into financing transactions, borrowing money or issuing bonds, and setting and charging fees for obtaining financing from the corporation. Under the bill, the state would not in any way be liable for any obligation of the corporation, and the corporation would not be required to pay any taxes, except as provided. The bill would require the corporation, not later than January 1 of each year, to submit to the Governor, the Legislature, and the Legislative Analyst's Office a report for the preceding fiscal year containing information on the Golden State Infrastructure Corporation Fund, which the bill would create, and the corporation's activities, including specified information. This bill would authorize the corporation to extend financing to either an infrastructure company, a governmental entity, or a combination of those entities, as provided, if the board determines that the financing meets specified criteria. The bill would authorize the corporation, upon board approval, to issue revenue bonds, in a principal amount that the board determines to be necessary, convenient, or desirable to provide moneys for the corporation's purposes, which may include, among others, to provide financing to one or more governmental entities or infrastructure companies for infrastructure projects, as provided. The bill would prescribe requirements for issuing the bonds. The bill would require the board to approve operational policies prior to providing financing for any infrastructure project. The bill would, for purposes of the California Public Records Act, treat the corporation as a state agency, as defined. The bill would, however, exempt from disclosure under that act specified corporate financial records or critical infrastructure information, as defined, furnished to the corporation that have not previously been made public, and would authorize the board, notwithstanding the provisions of the Bagley-Keene Open Meeting Act, to meet in closed session to review or discuss corporate financial records or critical infrastructure information necessary for the board to consider whether to approve or modify a financing, or to discuss the performance of any financing, provided to an infrastructure company for an infrastructure project. This bill would provide that all moneys in the Golden State Infrastructure Corporation Fund are continuously appropriated for the support of the corporation, to be available for expenditure for the purposes stated in the bill. Existing constitutional provisions require that a statute that limits the right of access to the meetings of public bodies or the writings of public officials and agencies be adopted with findings demonstrating the interest protected by the limitation and the need for protecting that interest. This bill would make legislative findings to that effect.
Existing law establishes the Atmospheric Rivers Research and Forecast Improvement Program: Enabling Climate Adaptation Through Forecast-Informed Reservoir Operations and Hazard Resiliency (AR/FIRO) Program in the Department of Water Resources. Existing law requires the department to operate reservoirs in a manner that improves flood protection, and to reoperate flood control and water storage facilities to capture water generated by atmospheric rivers. Existing law requires the department to research, develop, and implement new observations, prediction models, novel forecasting methods, and tailored decision support systems to improve predictions of atmospheric rivers and their impacts on water supply, flooding, post-wildfire debris flows, and environmental conditions. This bill would, for novel forecasting methods researched, developed, and implemented by the department, require the department to include the use of experimental tools that produce seasonal and subseasonal atmospheric river forecasts, as defined.
Under existing law, the Tom Bane Civil Rights Act (act) , if a person or persons, whether or not acting under color of law, interferes or attempts to interfere, by threats, intimidation, or coercion, with the exercise or enjoyment by any individual or individuals of rights secured by the Constitution or laws of the United States, or of the rights secured by the Constitution or laws of this state, the Attorney General, or any district attorney or city attorney, is authorized to bring a civil action for injunctive and other appropriate equitable relief in the name of the people of the State of California, in order to protect the exercise or enjoyment of the right or rights secured. Under that act, an individual may also institute and prosecute in their own name and on their own behalf a civil action for damages, as described, for any resulting interference or attempt at interference of the individual's exercise or enjoyment of rights secured by the Constitution or laws of the United States or this state. The act authorizes the court to award the petitioner or plaintiff reasonable attorney's fees in addition to any damages, injunction, or other equitable relief awarded in these civil actions (attorney's fees authorization) . Existing federal law provides that every person who, under color of any statute, ordinance, regulation, custom, or usage, of any state, territory, or the District of Columbia, subjects or causes to be subjected any United States citizen or other person within the jurisdiction to the deprivation of any rights, privileges, or immunities secured by the Constitution and laws, is liable to the party injured in an action at law, suit in equity, or other proper proceeding for redress, except as provided. This bill would also provide that every natural person, as defined, who, under color of any law, statute, ordinance, regulation, custom, or usage, as defined, subjects or causes to be subjected any citizen of this state or any person within the jurisdiction thereof to the deprivation of any rights, privileges, or immunities secured by the United States Constitution, shall be liable to the party injured in an action at law, suit in equity, or other proper proceeding for redress, except as specified. The bill would apply the aforementioned attorney's fees authorization, except as specified, to any action brought under these provisions. The bill would authorize a court, in its discretion, to also award costs, except as specified, to the prevailing plaintiff in any action brought under these provisions. This bill would authorize a defendant in an action brought under these provisions to assert and receive the benefit of a defense of absolute or qualified immunity only to the same extent as a person sued under certain federal provisions under like circumstances, as specified, and would specify that nothing in these provisions is to be construed to waive or abrogate any defense of sovereign immunity otherwise available to a party, as specified. The bill would prohibit any civil action brought under these provisions from being commenced later than 2 years after the date that the cause of action accrues. The bill would make its provisions severable. The bill would specify that these provisions apply retroactively to March 1, 2025, as provided. This bill would declare the intent of the Legislature in enacting these provisions. This bill would declare that it is to take effect immediately as an urgency statute.
The Personal Income Tax Law and the Corporation Tax Law, in conformity with federal income tax law, generally define "gross income" as income from whatever source derived, except as specifically excluded, and provide various exclusions from gross income. This bill would, for taxable years beginning on or after January 1, 2027, and before January 1, 2032, provide an exclusion from gross income for any qualified taxpayer, as defined, for amounts received for costs and losses associated with the 2026 Garden Grove chemical leak, as provided. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.
Existing law designates specific days as holidays in this state. Existing law designates holidays on which public schools are required to close. This bill would require, commencing with the 2027–28 school year, the governing board of a school district, a county office of education, or the governing body of a charter school to consider making efforts to avoid scheduling the first day of class and high school graduation, if applicable, on a date for which the governing board of the school district, the county office of education, or the governing body of the charter school knows, or has reason to know, that members of the public would be unable to participate or be present due to the ritual observance of a religious, cultural, or ancestral holiday. The bill would require the governing board of a school district, a county office of education, or the governing body of a charter school, in considering and making a determination of which dates to avoid, to actively seek input from the affected community and consider any other relevant sources to ensure inclusive public participation. The Donahoe Higher Education Act sets forth the missions and functions of California's public segments of higher education and their respective institutions of higher education. The California State University, under the administration of the Trustees of the California State University, the California Community Colleges, under the administration of the Board of Governors of the California Community Colleges, and the University of California, under the administration of the Regents of the University of California, are 3 of the segments. Provisions of the act apply to the University of California only to the extent that the Regents of the University of California act, by appropriate resolution, to make them applicable. This bill would require, commencing with the 2027–28 academic year, the governing board of a community college and the California State University, and would request the University of California, to make good faith, reasonable efforts, when developing academic calendars, to avoid calendaring an institutional event, as defined, on a date for which the institution of higher education knows, or has reason to know, that members of the public would be unable to participate or be present due to the ritual observance of a religious, cultural, or ancestral holiday. The bill would require the governing board of a community college and the California State University, and would request the University of California, in considering and making a determination of which dates to avoid, to seek input from the student and faculty organizations on campus. The Bagley-Keene Open Meeting Act and the Ralph M. Brown Act require, with specified exceptions, that all meetings of specified governmental bodies be open and public and all persons be permitted to attend. Existing law prohibits a state agency, as defined, or a legislative body of a local agency, as defined, from conducting any meeting, conference, or other function in any facility that prohibits the admittance of any person, or persons, on the basis of ancestry or a specified characteristic, that is inaccessible to disabled persons, or where members of the public may not be present without making a payment or purchase. This bill would require a state agency to make good faith, reasonable efforts to avoid conducting any meeting, conference, or other function on a date for which the state agency knows, or has reason to know, that members of the public would be unable to participate or be present due to the ritual observance of a religious, cultural, or ancestral holiday, including, among others, Eid al-Adha, Rosh Hashanah, and Diwali. The bill would also encourage a legislative body of a local agency to consider making efforts to avoid conducting any meeting, conference, or other function on a date for which the legislative body knows, or has reason to know, that members of the public would be unable to participate or be present due to the ritual observance of a religious, cultural, or ancestral holiday, including, among others, the holidays listed above. By imposing new duties on school districts and community college districts, the bill would impose a state-mandated local program. This bill would authorize a person who has suffered harm as a result of a violation of certain of the above provisions to bring a civil action for injunctive relief, as provided. The California Constitution requires local agencies, for the purpose of ensuring public access to the meetings of public bodies and the writings of public officials and agencies, to comply with a statutory enactment that amends or enacts laws relating to public records or open meetings and contains findings demonstrating that the enactment furthers the constitutional requirements relating to this purpose. This bill would make legislative findings to that effect. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.
Existing property tax law, pursuant to constitutional authorization, provides for a "welfare exemption" for property used exclusively for religious, hospital, scientific, or charitable purposes and that is owned or operated by certain types of nonprofit entities, if certain qualifying criteria are met. Existing law also provides, until January 1, 2027, that property is within the welfare exemption if that property is owned by a community land trust, as defined, otherwise qualifying for the welfare exemption, and specified conditions are met, including that the property is being or will be developed or rehabilitated as housing, as specified. Existing law, however, makes community land trusts liable for property tax for the years for which the property was exempt from taxation if the property was not developed or rehabilitated, or if the development or rehabilitation is not in the course of construction, by January 1, 2027, for property acquired before January 1, 2022, or within 5 years of the lien date following acquisition of the property, for property acquired on and after January 1, 2022. This bill would extend the operation of these provisions until January 1, 2032. The bill would make various conforming changes, including with respect to the lien dates for which the exemption applies. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would state that it is the intent of the Legislature to apply those requirements to the above-described exemption and would set forth specified information relating to those requirements. In that regard, the bill would require the assessor to provide the State Board of Equalization with certain information and would require the assessor to retain that information, as specified. By imposing additional duties on local tax officials, 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, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above. Existing law requires the state to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation. This bill would provide that, notwithstanding those provisions, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill. This bill would take effect immediately as a tax levy.
(1) Existing law creates the California Coastal Sanctuary and provides that it includes all state waters subject to tidal influence, except as provided. Existing law authorizes the State Lands Commission to enter into any lease for the extraction of oil or gas from state-owned tidelands and submerged lands in the California Coastal Sanctuary if the commission determines both that oil and gas deposits in the California Coastal Sanctuary are being drained by means of producing wells upon adjacent federal lands and that the lease is in the best interest of the state. This bill would prohibit the commission from entering into leases for the extraction of oil or gas, as described above, in areas designated as California marine protected areas or national marine sanctuaries, as provided. (2) Existing law prohibits the commission or a local trustee, as defined, of granted public trust lands from entering into a new lease or other conveyance authorizing new construction of oil- and gas-related infrastructure upon tidelands and submerged lands within state waters associated with Pacific Outer Continental Shelf leases issued after January 1, 2018, except as provided. Existing law requires the commission or a local trustee when approving or disapproving a lease renewal, extension, amendment, or modification authorizing new construction of oil- and gas-related infrastructure upon tidelands and submerged lands within state waters associated with Pacific Outer Continental Shelf leases issued after January 1, 2018, to follow a specified process. This bill would additionally prohibit leases and oil- and gas-related infrastructure located upon tidelands and submerged lands within state waters from being used to support Pacific Outer Continental Shelf leases issued after January 1, 2026, except as provided. The bill would additionally require the commission or the local trustee, in considering approval or disapproval, to consider additional factors, as specified. By imposing additional duties on local trustees in the consideration of a lease renewal, extension, amendment, or modification, this bill would impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.
Existing law establishes the jurisdiction of the juvenile court, which may adjudge children to be dependents of the court under certain circumstances, including when the child suffered or there is a substantial risk that the child will suffer serious physical harm, or a parent fails to provide the child with adequate food, clothing, shelter, or medical treatment. Existing law establishes the grounds for removal of a dependent child from the custody of the child's parents or guardian, and requires the court to order the social worker to provide designated child welfare services, including family reunification services, as prescribed. Existing law provides that reunification services do not need to be provided to a parent or guardian when the court finds, by clear and convincing evidence, that the parent or guardian of the child has been convicted of a violent felony, as defined. This bill would instead make that provision applicable only if the victim of the violent felony was either a child or someone with whom the parent or guardian had a child in common at the time of the commission of the offense. By expanding the scope of individuals requiring reunification services, and creating additional duties on county child welfare departments, 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.
Existing law, the Mobilehome Residency Law, prescribes various terms and conditions of tenancies in mobilehome parks. The law defines "mobilehome park" for these purposes to mean an area of land where 2 or more mobilehome sites are rented, or held out for rent, to accommodate mobilehomes used for human habitation. The law caps the amount by which management of a qualified mobilehome park may increase the gross rental rate for a tenancy over the course of any 12-month period. The cap is the lower of 5% of the lowest gross rental rate charge for a tenancy at any time during the preceding 12 months or 3% of that amount plus the percentage change in the cost of living. Under that law, a mobilehome park is subject to that cap if it is located within and governed by the jurisdictions of 2 or more incorporated cities. The law repeals these rent cap provisions on January 1, 2030. This bill would additionally make any mobilehome park that is located in the City of Torrance subject to that cap, as specified, and would extend the repeal of these rent cap provisions to January 1, 2036. For a mobilehome park that is located in the City of Torrance, the bill would cap the rent on January 1, 2027, at the amount of rent as of January 5, 2026, plus the maximum permissible increase described above. This bill would make legislative findings and declarations as to the necessity of a special statute for the City of Torrance.
Existing law requires the Commission on Teacher Credentialing to, among other duties, establish standards for the issuance and renewal of credentials, certificates, and permits. Existing law requires the commission to appoint a Committee of Credentials and requires allegations of acts or omissions for which adverse action may be taken against applicants or holders of teaching or services credentials to be reported to the committee. Existing law requires a person applying for a certificated or noncertificated position at a school district, county office of education, charter school, state special school or diagnostic center operated by the State Department of Education, or private school to provide that prospective employer with a complete list of every school district, county office of education, charter school, state special school or diagnostic center operated by the department, and private school that previously employed the applicant. Existing law requires those entities, when considering an applicant for a certificated or noncertificated position, to inquire with each disclosed entity as to whether the applicant, while previously employed by the disclosed entity, was the subject of any credible complaints of, substantiated investigations into, or discipline for, egregious misconduct. Existing law requires the responding entities that have made a report of an employee's egregious misconduct to the commission to disclose this fact to the inquiring entity, and to provide the inquiring entity with a copy of all relevant information within its possession that was reported to the commission, as applied to certificated employees, or used to support a substantiated investigation, as applied to noncertificated employees. This bill would establish that the failure by a certificated employee to provide the above-described employment history constitutes unprofessional conduct and may subject the person applying for the certificated position to adverse action by the commission. The bill would prohibit the superintendent of a school district or county office of education, or the chief administrator of a charter or private school, from hiring a certificated or noncertificated employee without completing the applicable inquiry for employment history, as described above. The bill would require the superintendent of a school district or county office of education, or the chief administrator of a charter or private school, to ensure compliance with the above-described inquiries for employment history of certificated or noncertificated employees. The bill would establish that the failure to comply with these requirements constitutes unprofessional conduct and may subject the superintendent or chief administrator to adverse action by the commission. To the extent the bill would impose additional duties on local agencies or officials, 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, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.
