The After School Education and Safety Program Act of 2002, an initiative statute approved by the voters as Proposition 49 at the November 5, 2002, statewide general election, establishes the After School Education and Safety (ASES) Program under which participating public schools receive grants to operate before and after school programs serving pupils in kindergarten or any of grades 1 to 9, inclusive. The act requires an amount not to exceed $550,000,000 to be continuously appropriated to the State Department of Education from the General Fund in each fiscal year for purposes of the program, and requires the amount to be allocated to public elementary, middle, and junior high schools according to a specified priority scheme, as provided. The act authorizes the Legislature to appropriate funds for the program in excess of this continuous appropriation. The act makes each public elementary, middle, and junior high school in the state eligible to receive a 3-year renewable after school grant for after school programs to be operated during the regular school year, as provided. The act authorizes the Legislature to amend the provisions containing the priority scheme only by a statute, enacted by a 2/3 vote of each house and signed by the Governor, that furthers the purposes of the act. Existing law establishes the 21st Century High School After School Safety and Enrichment for Teens (High School ASSETs) program to create incentives for establishing after school enrichment programs to provide academic support and safe, constructive alternatives for high school pupils in the hours after the regular schoolday and to support college and career readiness. Under existing law, a High School ASSETs program is authorized to operate as either (1) an after school only program or (2) a program with both after school elements and any combination of before school, weekend, summer, intersession, or vacation elements. This bill would, notwithstanding the above-described ASES priority scheme and commencing with the 2027–28 fiscal year, prohibit the department from renewing any ASES grant to a school in which less than 55% of the enrolled pupils are eligible for free or reduced-price meals, as provided. This bill would establish the High School After School Education and Safety Grant Program as a component of the ASES Program. The bill would require program grantees to comply with the rules and requirements governing the High School ASSETs program and provide a daily funding rate of $13.81 per pupil. The bill would, commencing January 1, 2027, and annually thereafter, and notwithstanding any other law, including the above-described priority scheme, require ASES Program appropriations in excess of the minimum requirement that have not been otherwise awarded, as provided, to be allocated to the department for expenditure consistent with the High School After School Education and Safety Grant Program. The bill would also require the department to annually allocate funds generated pursuant to the above-described nonrenewal of ASES grants for expenditure consistent with the High School After School Education and Safety Grant Program. By authorizing the expenditure of continuously appropriated funds for a new purpose, the bill would make an appropriation. The bill would require the department to allocate these funds pursuant to a specified hierarchy, with first priority given to existing High School ASSETs grantees to fund an increase in their per pupil daily rate to $13.81 and second priority given to fund new high school programs that comply with the grant requirements, as provided. The bill would include a legislative finding and declaration that the bill furthers the purposes of the After School Education and Safety Program Act of 2002. This bill would, for the purposes of attendance tracking for the High School ASSETs program, authorize pupils to be counted as attending twice if they participated in both an after school element and a before school element of a High School ASSETs program. Existing law establishes the Expanded Learning Opportunities Program and requires the Superintendent of Public Instruction to allocate funding appropriated in the annual Budget Act to local educational agencies pursuant to specified rules based on those local educational agencies' percentage of unduplicated pupils, as defined, and average daily attendance of pupils in kindergarten and grades 1 to 6, inclusive, as provided. Existing law requires local educational agencies to annually declare their operational intent to the department to run an expanded learning opportunity program. This bill would, commencing with the 2027–28 fiscal year, and annually thereafter, require a local educational agency, before opting out of expanded learning opportunity program funding and programming for the year, to share with the department how the local educational agency meaningfully engaged and notified those families and pupils that would have otherwise received expanded learning opportunity program priority. To the extent this requirement imposes new duties on local educational agencies, the bill would impose a state-mandated local program. The bill would, commencing with the 2027–28 fiscal year and annually thereafter, require the department to publicly post on its internet website the list of local educational agencies that intend to not offer expanded learning opportunity programs. This bill, commencing with the 2026–27 fiscal year, would require the department or a local educational agency designated by the department to convene a stakeholder workgroup with specified representatives to provide recommendations related to providing quality care to transitional kindergarten and kindergarten pupils, as provided, and submit a report to be posted on the department's internet website on the full cost of providing accessible and quality expanded learning programs. Existing law requires the department to develop and submit a biennial report to the Legislature related to the pupils attending, and the program quality of, expanded learning programs. This bill would revise and recast these provisions by requiring the department to develop and submit an annual report to the Legislature related to the pupils attending expanded learning programs, including High School ASSETs programs, ASES programs, 21st Century Community Learning Centers, and expanded learning opportunities programs. The bill would require the report to include, among other things, data derived from the California Longitudinal Pupil Achievement Data System (CALPADS) and aggregate reporting on specified pupil information. The bill would require the department to make the data collected in CALPADS available and accessible to the public, at the local educational agency level, and would require the department to develop summaries of the annual report for policymakers and the public. Existing law, the Child Care and Development Services Act, administered by the State Department of Social Services, establishes a system of childcare and development services for children up to 13 years of age. Existing law establishes childcare resource and referral programs to serve a defined geographic area and provide prescribed services. Among the services provided by these programs is the establishment of a referral process that responds to parental need for information and that makes referrals to licensed child daycare facilities, as specified. Existing law requires, when making referrals, every agency operating both a direct service program and a resource and referral program to provide at least 4 referrals, at least one of which shall be a provider over which the agency has no fiscal or operational control, and information to a family on the family's ability to choose a license exempt provider. This bill would require every resource and referral program to provide information about expanded learning opportunities programs in its region, 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.
The California Global Warming Solutions Act of 2006 requires the State Air Resources Board to adopt regulations for greenhouse gas emissions limits and emissions reduction measures to achieve the maximum technologically feasible and cost-effective reductions in greenhouse gas emissions in furtherance of achieving the statewide greenhouse gas emissions limit, as defined. The act authorizes that state board to include in those regulations the use of a market-based compliance mechanism, known as the California Cap-and-Invest Program, to comply with those regulations. Existing law requires moneys collected by the state board from the auction or sale of allowances as part of the California Cap-and-Invest Program to be deposited in the Greenhouse Gas Reduction Fund and continuously appropriates a portion of the moneys in the fund for various purposes. Existing law requires the Natural Resources Agency, in collaboration with the state board, the California Environmental Protection Agency, the Department of Food and Agriculture, an expert advisory committee established, as provided, and other relevant state agencies, to determine an ambitious range of targets for natural carbon sequestration, and for nature-based climate solutions that reduce greenhouse gas emissions for 2030, 2038, and 2045 to support state goals to achieve carbon neutrality and foster climate adaptation and resilience. Existing law defines "nature-based climate solutions" for these purposes to mean activities, such as restoration, conservation, and land management actions, that increase net carbon sequestration or reduce greenhouse gas emissions in natural and working lands. This bill would annually appropriate the sum of $250,000,000 from the Greenhouse Gas Reduction Fund in the annual Budget Act each fiscal year from the 2027–2028 to the 2045–46 fiscal year, inclusive, to achieve nature-based climate solutions on natural, working, and urban lands, including $150,000,000 to be allocated to the Natural Resources Agency to fund nature-based climate solutions, as provided, and $100,000,000 to be allocated for nature-based climate solutions at the discretion of the Legislature, as provided. The bill would additionally appropriate, after those amounts are allocated, the sum of $150,000,000 from the Greenhouse Gas Reduction Fund in the annual Budget Act each fiscal year from the 2027–2028 to the 2045–46 fiscal year, inclusive, to the Department of Food and Agriculture to fund sustainable agricultural practices and nature-based climate solutions, as provided.
Existing law establishes a public school financing system that requires state funding for county superintendents of schools, school districts, and charter schools to be calculated pursuant to a local control funding formula, as specified. Existing law requires the local control funding formula, in part, to be based on average daily attendance, as defined. For purposes of the local control funding formula, existing law requires a school district's fiscal year average daily attendance to be computed using the 2nd principal apportionment regular average daily attendance for the greater of the current fiscal year, the prior fiscal year, or the average of the 3 most recent prior fiscal years, as specified. This bill, for purposes of the local control funding formula, would require a school district's fiscal year average daily attendance to be computed using the average of the 5 most recent prior fiscal years, if that average is greater than the 3 averages described above.
(1) Existing law establishes the Office of the State Fire Marshal in the Department of Forestry and Fire Protection and establishes the Deputy Director of Community Wildfire Preparedness and Mitigation within the office. Existing law makes the deputy director responsible for fire preparedness and mitigation missions of the department, as provided. Existing law requires the department to establish a local assistance grant program for fire prevention and home hardening education activities in California and specifies eligible activities under the local assistance grant program, as provided. Under existing law, funding for this local assistance grant program is contingent upon an appropriation by the Legislature. This bill would require the deputy director, on or before January 1, 2027, and every 3 years thereafter, in consultation with the state hazard mitigation officer, as defined, to prepare a Wildfire Risk Mitigation Planning Framework sufficient to quantitatively evaluate wildfire risk mitigation actions, as provided. The bill would require the framework to allow for geospatial evaluation and comparison of wildfire risk mitigation actions, as described, sufficient to direct coordinated mitigation efforts and long-term collaborative mitigation planning. The bill would require the deputy director to, each year the framework is completed, submit a copy of the framework to the Legislature, the Office of Energy Infrastructure Safety, and the Public Utilities Commission for review and consideration. This bill would require the deputy director, on or before April 1, 2027, and every 3 years thereafter, in consultation with the state hazard mitigation officer, to prepare a Wildfire Risk Baseline and Forecast for the state delineated on a statewide level and by county, as provided. The bill would require the forecast to include geographic specificity as determined by the deputy director to be sufficient to evaluate targeted wildfire risk mitigation actions, and to accomplish specific things, including establishing key risk metrics for wildfire risk for the state as a whole, by county, and by geographic location. The bill would require the deputy director to, each year the forecast is completed, submit a copy of the forecast to the Legislature, the Office of Energy Infrastructure Safety, and the Public Utilities Commission for review and consideration. This bill would require the deputy director, on or before August 1, 2027, in consultation with the state hazard mitigation officer, to prepare a Wildfire Mitigation Scenarios Report, to be updated annually. The bill would require the report to contain specified information, including identification of a reasonable range of possible scenarios for overall wildfire risk mitigation spending, as provided. This bill would require the deputy director to contract with a private consultant with special expertise in quantitative evaluation of specified wildfire risk and risk mitigation topics, as provided, to conduct quantitative wildfire risk modeling and for preparation of reports to accomplish the purposes of this act. This bill would, contingent upon an annual appropriation by the Legislature in the annual Budget Act, require the department, beginning in the 2029–30 fiscal year and extending to the 2044–45 fiscal year, inclusive, to make funds available through the local assistance grant program for programs to be implemented by local governments to achieve wildfire risk reduction in a cost-effective manner that is maximally consistent with the Wildfire Risk Mitigation Planning Framework. (2) Existing law requires the State Fire Marshal to identify areas in the state as moderate, high, and very high fire hazard severity zones based on consistent statewide criteria and the severity of the fire hazard. Existing law requires a person who owns, leases, controls, operates, or maintains (A) an occupied dwelling or structure within a very high fire hazard severity zone as designated by a local agency, or (B) a building or structure in the state responsibility area, to comply with specified defensible space requirements, including a requirement to maintain a defensible space of 100 feet from each side and from the front and rear of the structure, and a requirement to create an ember-resistant zone within 5 feet of the structure, based on regulations promulgated by the State Board of Forestry and Fire Protection, as provided. Executive Order No. N-18-25 directs the board to complete the formal rulemaking process applicable to these ember-resistant zone requirements no later than December 31, 2025. Under existing law, the requirement for an ember-resistant zone does not take effect for new structures until the board updates the applicable regulations and guidance document, as specified, and does not take effect for existing structures until 3 years after the effective date for the new structures. A violation of these requirements is a crime. This bill would move up the effective date of the ember-resistant zone requirement for certain existing structures in the state responsibility area, as provided. By expanding the scope of a crime, the bill would impose a state-mandated local program. This bill would revise and recast the local assistance grant program, described above, by, among other things, authorizing funding from the program to be used for projects to plan and carry out risk-targeted wildfire prevention work within a local government's jurisdiction, including costs necessary to use the above-described Wildfire Risk Mitigation Planning Framework to select, plan, and implement projects, and to implement activities consistent with early implementation of the ember-resistant zone rules, as provided. This bill would, upon an annual appropriation by the Legislature in the annual Budget Act, require the department, during the 2025–26 to 2028–29 fiscal years, inclusive, to make funds available through the local assistance grant program for programs to be implemented by local agencies to fund wildfire inspector positions sufficient to conduct inspections in very high fire hazard severity zones, in order to facilitate early implementation of the ember-resistant zone rules for existing commercial and residential structures, as provided. As a condition of receiving funds, the bill would require local agencies to adopt the ember-resistant zone regulations, applicable to very high fire hazard severity zones, as provided. (3) The California Building Standards Law requires any building standard adopted or proposed by state agencies to be submitted to, and approved or adopted by, the California Building Standards Commission before codification. Existing law requires the State Fire Marshal to propose, pursuant to that process, fire protection building standards applicable to buildings in fire hazard severity zones, as provided. Existing law also applies fire protection building standards adopted pursuant to this process to buildings located in urban wildland interface communities, defined as communities identified by the department pursuant to a specified process. From October 1, 2025, to June 1, 2031, inclusive, existing law prohibits proposed building standards affecting residential units from being considered, approved, or adopted by the California Building Standards Commission or any other adopting agency unless a specified condition is met, including that the building standards are amendments by the State Fire Marshal to building standards within the California Wildland-Urban Interface Code. This bill would, notwithstanding that prohibition, require the State Fire Marshal, on or before July 1, 2026, and pursuant to the California Building Standards Law process for state agencies proposing building standards, to propose to extend the applicability of the above-described fire protection building standards to all reconstruction of all buildings destroyed within the perimeters of wildfires that occur on or after July 1, 2026. (4) This bill would incorporate additional changes to Section 4291 of the Public Resources Code proposed by AB 1455 to be operative only if this bill and AB 1455 are enacted and this bill is enacted last. (5) 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.
The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including numerous motion picture credits. Most recently, existing law, for taxable years beginning on or after January 1, 2025, allows a motion picture credit (motion picture credit 4.0) to be allocated by the California Film Commission on or after July 1, 2025, and before July 1, 2030, in an amount equal to 20% or 25% of qualified expenditures for the production of a qualified motion picture in this state. Existing law establishes the California Film Commission to administer the motion picture credits, to provide services necessary to increase filming in the state, and to implement specified programs related to the motion picture industry, including a program to promote media production in the state. This bill, upon appropriation by the Legislature, would require the California Film Commission to integrate additional data collection requirements, as specified, into the existing motion picture tax credit framework. The bill would require the commission, in consultation with industry stakeholders, payroll companies, and subject matter experts, to adopt definitions, reporting templates, and metrics for the additional data collection, and to develop protocols to reduce nonresponse rates. The bill would require the commission to address noncompliance with the data collection requirements through existing enforcement conditions and procedures of the motion picture tax credits, as provided. The bill would additionally require the commission to publish an annual compliance report summarizing the collected data, trends in diversity and economic impact, and recommendations for program improvements.
The Personal Income Tax Law allows various credits against the tax imposed by that law. This bill, for taxable years beginning on or after January 1, 2026, and before January 1, 2031, would allow a credit against those taxes in an amount equal to 50% of unreimbursed costs paid or incurred by a taxpayer for the purchase of durable medical equipment, as defined, for use by a qualifying dependent, as defined, during the taxable year. The bill would limit the credit to $5,000 per taxable year for each qualifying dependent. 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. This bill would take effect immediately as a tax levy.
Existing state sales and use tax laws impose a tax 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. The Sales and Use Tax Law provides various exemptions from those taxes. This bill would, on and after July 1, 2026, provide an exemption from the taxes imposed by the Sales and Use Tax Law for the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, hydrogen fuel, as defined. The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws. This bill would provide that the exemption created by the bill does not apply to local sales and use taxes or transactions and use taxes. Existing law imposes or dedicates certain state sales and use tax rates for local funding, including through the Local Revenue Fund 2011. This bill would provide that the exemption created by the bill does not apply to those state sales and use tax rates imposed or dedicated for local government funding, including those rates for which revenues are deposited into the Local Revenue Fund 2011. Existing law requires any bill authorizing a new tax expenditure 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 also include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.
Existing law, the California Land Conservation Act of 1965, otherwise known as the Williamson Act, authorizes a city or county to enter into contracts with owners of agricultural land to preserve the land for agricultural use, as specified, in return for reduced property tax assessments. The act also authorizes a landowner of specified agricultural land to petition the city or county to cancel the Williamson Act contract in order to designate the land as a farmland security zone, whereby the land is eligible for a specified property tax valuation and taxed at a reduced rate for specified special taxes. Existing law authorizes the legislative body of a city or a county to establish an enhanced infrastructure financing district, with a governing body referred to as the public financing authority, to finance public capital facilities or other specified projects of communitywide significance. Existing law requires the public financing authority to prepare and adopt a proposed infrastructure financing plan, as specified. Existing law authorizes the plan to require a certain portion of specified taxes levied upon property within the district to be allocated to the district each year, as specified. Existing law authorizes certain local agencies to form a Community Revitalization and Investment Authority within a community revitalization and investment area to carry out a community revitalization plan in that area for specified purposes. Existing law authorizes the plan to require a certain portion of specified taxes levied upon property within the area to be allocated to the authority to finance improvements, as specified. This bill would exclude the taxes levied upon a parcel of land enrolled in or subject to a Williamson Act contract or a farmland security zone contract, as specified, from the above-described allocations to the district or authority, as applicable. This bill would incorporate additional changes to Section 53398.75 of the Government Code proposed by SB 516 to be operative only if this bill and SB 516 are enacted and this bill is enacted last.
Existing law designates the State Water Resources Control Board as the agency responsible for administering specific programs related to drinking water, including, among others, the California Safe Drinking Water Act and the Emerging Contaminants for Small or Disadvantaged Communities Funding Program. This bill, which would become operative upon an appropriation by the Legislature, would enact a perfluoroalkyl and polyfluoroalkyl substances (PFAS) mitigation program. As part of that program, the bill would create the PFAS Mitigation Fund in the State Treasury and would authorize certain moneys in the fund to be expended by the state board, upon appropriation by the Legislature, for specified purposes. The bill would authorize the state board to seek out nonstate, federal, and private funds designated for PFAS remediation and treatment and deposit the funds into the PFAS Mitigation Fund. The bill would continuously appropriate these funds to the state board for specified purposes. The bill would authorize the state board to establish accounts within the PFAS Mitigation Fund. The bill would authorize the state board to expend moneys from the fund in the form of a grant, loan, or contract, or to provide assistance services to water suppliers and sewer system providers, as those terms are defined, for multiple purposes, including, among other things, to cover or reduce the costs for water suppliers associated with treating drinking water to meet the applicable state and federal maximum PFAS contaminant levels. The bill would require a water supplier or sewer system provider to include a clear and definite purpose for how the funds will be used to provide public benefits to their community related to safe drinking water, recycled water, stormwater, or treated wastewater in order to be eligible to receive funds. The bill would require the state board to adopt guidelines to implement these provisions, as provided.
Existing law prescribes the procedures by which a proposed ordinance may be submitted to the governing board of a district by an initiative measure. These procedures do not apply to specified districts, including a district formed under a law that does not provide a procedure for elections. This bill would authorize the voters of any district that has authority to impose a transactions and use tax for transportation purposes to impose a retail transactions and use tax by an initiative measure. The bill would prohibit the initiative tax from exceeding the maximum authorized rate for a tax imposed by an ordinance enacted by the governing body of the district, and the bill would require the initiative measure to contain all spending limitations and substantive accountability standards applicable to a tax imposed by an ordinance enacted by the governing body. To the extent the bill would increase the duties of county elections 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.
