The Personal Income Tax Law, in modified conformity with federal income tax laws, allows various deductions from gross income in calculating adjusted gross income. This bill, for taxable years beginning on or after January 1, 2026, and before January 1, 2031, would allow a deduction from adjusted gross income for amounts contributed by a qualified taxpayer, as defined, to a catastrophe savings account, in accordance with specified provisions. The bill would define "catastrophe savings account" to mean a regular savings account or money market account with a financial institution that, among other requirements, is established to pay for the qualified catastrophe expenses, as defined, of a qualified taxpayer establishing the account, as provided. The bill would subject a qualified taxpayer to a specified penalty if they use a distribution from a catastrophe savings account to cover an expense other than a qualified catastrophe expense. The Personal Income Tax Law, in conformity with federal income tax law, generally defines "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income. This bill, for taxable years beginning on or after January 1, 2026, and before January 1, 2031, would provide an exclusion from gross income for interest earned by a catastrophe savings account until December 1, 2030. Existing law requires any bill authorizing a new tax expenditure, as defined, to include tax credits, deductions, exclusions, or exemptions, to contain, among other things, specific goals, purposes, and objectives that the tax credit will achieve, detailed performance indicators, and data collection requirements. This bill would include findings and reporting requirements in compliance with this requirement. This bill would take effect immediately as a tax levy.
The Personal Income Tax Law, 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, a continuously appropriated fund, 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. The law provides that the amount of the credit is calculated as a percentage of the eligible individual's earned income and is phased out above a specified amount as income increases, and provides alternative calculation factors under specified circumstances. Existing law, for taxable years beginning on or after January 1, 2020, and until and including the taxable year in which the minimum wage is set at $15 per hour, requires the phaseout percentage for eligible individuals to be recalculated by the Franchise Tax Board so that the calculated amount of credit for a taxpayer with an earned income of $30,000 is equal to zero. This bill, for taxable years beginning on or after January 1, 2025, if the amount of credit computed for an eligible individual is less than $355, as specified, would allow the credit for the eligible individual to be $355 instead, except as otherwise specified. By authorizing additional payments from a continuously appropriated account, this bill would make an appropriation. 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 also would include additional information required for any bill authorizing a new tax expenditure.
Existing law requires the Department of Motor Vehicles to issue "Have a Heart, Be a Star, Help our Kids" special license plates and imposes additional fees, as specified, for their issuance, renewal, replacement, and transfer. Existing law requires that those additional fees be deposited in the Child Health and Safety Fund, less specified amounts. Existing law requires that 50% of the funds derived from "Have a Heart, Be a Star, Help Our Kids" license plates be available, upon appropriation, to the State Department of Social Services for administering various provisions related to childcare licensing, as specified. Existing law requires that, upon appropriation by the Legislature, the balance be available, as described, for programs that address other categories of potential childhood injury, as specified. Existing law requires counties to create local childcare resource and referral programs to identify childcare resources and establish a referral process for parents, among other things. Existing law also creates the California Children and Families Commission, to promote, support, and improve early childhood development. Existing law provides for funding to county commissions that develop, adopt, promote, and implement local early childhood development programs consistent with specified goals and objectives. This bill would, commencing July 1, 2027, increase the fees for the initial issuance and renewal of the "Have a Heart, Be a Star, Help Our Kids" license plates. The bill would, commencing July 1, 2027, allocate, upon an appropriation by the Legislature, 50% of the fees collected before July 1, 2027, to state and local childcare provider licensure, oversight, recruitment, training, and development, and the remainder to childcare safety and health, as specified. Of the fees collected on or after July 1, 2027, the bill would allocate 50% for programs that address specified child health and safety concerns and the remainder of the funding would be allocated for specified child abuse prevention purposes.
(1) The Porter-Cologne Water Quality Control Act establishes a statewide program for the control of the quality of all the waters in the state and makes certain legislative findings and declarations. Existing law defines the term "beneficial uses" for the purposes of water quality as certain waters of the state that may be protected against quality degradation, to include, among others, domestic, municipal, agricultural, and industrial supplies. This bill would add findings and declarations related to California tribal communities, as defined, and the importance of protecting tribal water use. The bill would add tribal water uses as waters of the state that may be protected against quality degradation for purposes of the defined term "beneficial uses." The bill would require any project or regulatory program subject to approval by the State Water Quality Control Board or a regional water quality control board, within a specified environmental review, and in any findings and declarations presented for state board or a regional board approval, to describe, with both quantitative and qualitative information, how the project or regulatory program will impact tribal water uses, and would require, on or before December 1, 2026, and every 2 years thereafter, the state board to publish a report on implementation of this provision on its internet website. (2) Existing law requires the state board to consult with and carefully evaluate the recommendations of concerned federal, state, and local agencies during the process of formulating or revising state policy for water quality control. This bill would additionally require the state board to consult and carefully evaluate the recommendations of concerned California tribal communities. (3) Existing law requires the state board to formulate and adopt state policy for water quality control. Existing law requires each regional board to formulate and adopt water quality control plans for all areas within the region and prohibits a water quality control plan, or a revision of the plan, adopted by a regional board from becoming effective unless it is approved by the state board. Existing law authorizes the state board to adopt certain water quality control plans. Existing law requires a regional board to establish water quality objectives in water quality control plans that in its judgment will ensure reasonable protection of beneficial uses and the prevention of nuisance and requires each regional board to consider specified factors in establishing water quality objectives. This bill would require, on or before January 1, 2027, the state board to propose, and solicit tribal consultation and public comment on, water quality standards to achieve reasonable protection of tribal water uses into the water quality control plan for the San Francisco Bay and Sacramento-San Joaquin Delta watershed. This bill would add consultations with California tribal communities and environmental justice considerations as factors for a regional board to consider in establishing water quality control objectives. The bill would exempt adoption of tribal water uses within water quality control plans from the California Environmental Quality Act, and would require, upon the next triennial review of a water quality control plan after January 1, 2026, each regional board to define tribal beneficial uses in its water quality control plan and, where applicable, adopt water quality standards to achieve reasonable protection of tribal water uses into water quality control plans. (4) Existing law requires the California Environmental Protection Agency and the Natural Resources Agency, on or before December 1, 2007, to enter into a memorandum of understanding for the purposes of establishing the California Water Quality Monitoring Council, which the state board is required to administer. Existing law requires the monitoring council to review existing water quality monitoring, assessment, and reporting efforts and to recommend specific actions and funding needs necessary to coordinate and enhance those efforts. Existing law requires the memorandum of understanding to describe the means by which the monitoring council shall formulate recommendations to reduce redundancies, inefficiencies, and inadequacies in existing water quality monitoring and data management programs and to ensure that water quality improvement projects financed by the state provide specific information necessary to track project effectiveness with regard to achieving clean water and healthy ecosystems. This bill would require, on or before December 1, 2026, the California Environmental Protection Agency and the Natural Resources Agency to amend the memorandum of understanding to incorporate participation from California tribal communities in the actions of the monitoring council, and would describe these potential methods of participation. The bill would require the memorandum of understating to include recommendations on how to achieve and maintain tribal water uses through state board and regional board regulatory actions and other programs, as specified. (5) 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 prohibits a person from carrying a concealed firearm or carrying a loaded firearm in public. Existing law requires a licensing authority to issue or renew a license to carry a firearm capable of being concealed if specified conditions are met, including, among others, that the applicant is not a disqualified person for the license, as specified, and the applicant has completed a specified course of training. Existing law makes a new or renewal license that is issued valid for a period of time not to exceed 2 years from the date of the license, except as otherwise provided. This bill would, for a license issued after January 1, 2026, and before January 1, 2027, extend the duration of those licenses to a period of time not to exceed 3 years from the date of the license. The bill would, for a license issued after January 1, 2027, extend the duration of those licenses to a period of time not to exceed 4 years from the date of the license.
Existing law requires the driver of a vehicle involved in an accident resulting in injury to a person, other than that driver, or in the death of a person, to immediately stop the vehicle at the scene of the accident and provide specified personal information to the injured person or the occupants of the other vehicle and to any traffic or police officer at the scene of the accident. Under existing law, if a vehicle accident results in permanent, serious injury or death, a person who violates the requirement to stop is subject to punishment by imprisonment in the state prison for 2, 3, or 4 years, or in a county jail for not less than 90 days nor more than one year, or by a specified fine, or both the imprisonment and fine. Existing law requires a person who flees the scene of the crime after committing specified vehicle manslaughter while intoxicated or vehicle manslaughter to be punished for an additional term of imprisonment of 5 years in the state prison, upon conviction, and in addition and consecutive to the punishment prescribed. This bill would instead require a person who violates the requirement to stop to be subject to punishment by imprisonment in the state prison for 7, 8, or 9 years if the vehicle accident results in permanent, serious injury or death.
Existing law authorizes the governing board of a school district to establish a security department under the supervision of a chief of security as designated by, and under the direction of, the superintendent of the school district. Existing law also authorizes the governing board of a school district to establish a school police department under the supervision of a school chief of police and to employ peace officers. This bill would require, commencing with the 2028–29 school year, and each school year thereafter, a rural school district or charter school, as defined, to determine the appropriate number of armed school resource officers, as defined, authorized to carry a loaded firearm for each school of the rural school district or charter school. The bill would require the governing board of the school district or the governing body of the charter school to ensure that at least one armed school resource officer is present during regular school hours at each school of the rural school district or charter school that meets specified criteria, as provided. By imposing an additional requirement on school districts and charter schools, the bill would impose a state-mandated local program. The bill would authorize the governing board or body, if it is unable to comply with these requirements due to the unavailability of funding or personnel who qualify to serve as an armed school resource officer, to claim a good cause exception to these requirements by adopting a resolution, as provided. 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.
Under existing law, whenever a school district or community college district vacancy occurs, or if a resignation has been filed with the county superintendent of schools creating a deferred effective date, the school district or community college district governing board is required, within 60 days of the vacancy or the filing of the deferred resignation, either to order an election or to make a provisional appointment. Existing law requires a person appointed to a fill a vacancy to hold office only until the next regularly scheduled election for district governing board members that is scheduled 130 or more days after the effective date of the vacancy. If a provisional appointment is made, existing law authorizes the registered voters of the district, within 30 days of the appointment, to petition for a special election to fill the vacancy. Existing law requires that a special election be called if specified signature thresholds are met. Existing law requires the county superintendent of schools, upon finding that the petition is legally sufficient, to terminate the provisional appointment and order a special election to be conducted not less than 88, nor more than 125, days following the order of the election, except that the election is authorized to be conducted within 180 days after the issuance of the order so that the election may be consolidated with a regularly scheduled election, as provided. This bill instead would require the county superintendent of schools, upon finding that the petition is legally sufficient, to order that a special election be consolidated with the next regularly scheduled election if that election is scheduled not fewer than 88 days following the order of the election. The bill would authorize the provisional appointee to remain in office until the special election result is certified. The bill would require the provisional appointee to hold office only until the next regularly scheduled election for district governing board members that is scheduled 130 or more days after the effective date of the vacancy. To the extent that 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.
Existing law authorizes a judge in the superior court in which a misdemeanor is being prosecuted to offer misdemeanor diversion to a defendant. Existing law, upon successful completion of the terms, conditions, or programs ordered by the court, makes the arrest upon which the diversion was imposed deemed to have never occurred, except as specified relating to application to be a peace officer. This bill, the Safer Communities Through Opportunities Act, would authorize a court to exercise its discretion to grant pretrial diversion on a felony offense, subject to certain exceptions. The bill would authorize the court to consider information from, among others, the prosecutor and the defense in determining whether or not to grant diversion and would prohibit a court from granting diversion unless it finds that the diversion plan mitigates any unreasonable risk of danger to public safety and that the defendant is likely to benefit from the services provided in the diversion plan. The bill would authorize a court to consider reinstating criminal proceedings in certain circumstances, such as the commission of a misdemeanor committed while the defendant is receiving pretrial diversion services that shows a propensity for violence, among others. The bill would require the court to dismiss the criminal allegations if it finds that the defendant has complied with the terms and conditions during the diversion period. The bill would require the court, if the court reduces the felony to a misdemeanor, to follow existing misdemeanor diversion proceedings.
Existing law establishes the Attorney General as the head of the Department of Justice, with charge of all legal matters in which the state is interested, except as specified. Existing law imposes various responsibilities on the Attorney General related to consumer protection, including, among others, the supervision of charitable trusts and the enforcement of antitrust laws. Existing law, commonly known as the Cartwright Act, identifies certain acts that are unlawful restraints of trade and unlawful trusts and prescribes provisions for its enforcement through civil actions. This bill would enact the California Preventing Algorithmic Collusion Act of 2025, to prohibit a person, as described, from distributing or making recommendations based on the use of a pricing algorithm to 2 or more competitors, as defined, under specified circumstances, if the person knows or should know that the pricing algorithm processes competitor data, as defined. This bill would also prohibit a person from using the recommendation of a pricing algorithm that processes competitor data, as specified, if the person knows or should know that the pricing algorithm uses or incorporates competitor data. The bill would establish an affirmative defense to liability under this prohibition for a person who demonstrates by a preponderance of evidence that they exercised reasonable due diligence before using the recommendations of a pricing algorithm, as specified. The bill would specify when the use, recommendation, or distribution of a pricing algorithm constitutes separate violations. The bill would declare that these provisions do not apply if all of the competitor data processed by the pricing algorithm was collected more than one year before the use, recommendation, or distribution of the pricing algorithm. The bill would declare that a contract that violates these provisions is to that extent void. This bill would authorize the Attorney General, a district attorney, a county counsel, or a city attorney to bring a civil action for violation of the above-described provisions to seek restitution, punitive damages, a civil penalty of up to $25,000 per violation, and other appropriate relief, as provided. The bill would declare that its provisions shall not impair or limit the applicability of antitrust laws, as defined. The bill would exempt from its provisions the development, distribution, output, or use of a credit score or other computational tool either subject to specified law or provided by a commercial credit reporting agency, as specified.
Under existing law, the ballot label for a statewide measure contains a condensed version of the ballot title and summary prepared by the Attorney General, including a fiscal impact summary prepared by the Legislative Analyst, followed by a listing of the names of the measure's supporters and opponents. Existing law requires the Secretary of State to create an internet website or to use other available technology to consolidate information about each state ballot measure, including a list of the top 10 contributors supporting or opposing a measure, if compiled by the Fair Political Practices Commission. This bill would require the 3 largest contributors of $100,000 or more to all committees that paid for the circulation of a statewide initiative or statewide referendum measure to also be printed on the ballot immediately following the names of the measure's supporters and opponents. The Secretary of State would be required to make a copy of the top contributors available for public examination prior to printing that information on ballots, and voters would be authorized to seek a writ of mandate requiring the identified contributors to be amended or deleted. The bill would specify words and phrases that may be left out of a top contributor's name in order to shorten the name when printed on the ballot. The bill would apply its provisions only to proposed statewide initiative or statewide referendum measures for which the Attorney General delivers a circulating title and summary to the proponents on or after January 1, 2026. To the extent the bill would increase the duties of county elections officials relative to examining initiative and referendum petitions and printing ballots, it 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.
This Senate Resolution (SR 52) expresses the California Senate's disapproval of the Governor's Reorganization Plan No. 1 of 2025, which proposed changes to state agency structures. It directs the plan to be assigned to the Senate Committees on Governmental Organization and Housing for review, rather than advancing it through other processes. The resolution does not change the plan's content or create new law; it simply states the Senate's position and outlines a procedural path for committee consideration. Introduced by Senator Niello on June 24, 2025, it was later voted down (9-27) on a motion to advance without committee referral.
