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. Existing law defines "sale" and "purchase" for these purposes and provides certain exclusions from those definitions. Existing law, until January 1, 2027, excludes the transfer of vested property by a pawnbroker to a person who pledged the property to the pawnbroker as security for a loan, if specified requirements are met, from the definition of "sale" and "purchase," thus excluding that transfer from imposition of sales and use tax. This bill would extend the exclusion of the transfer of vested property by a pawnbroker to the person who pledged it, as described above, until January 1, 2032. Existing law requires a bill authorizing a sales and use tax exemption 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 include that additional information required for the above sales and use tax exclusion. 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. Existing law requires the state to reimburse counties and cities for revenue losses caused by the enactment of sales and use tax exemptions. This bill would provide that, notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse any local agencies for sales and use tax revenues lost by them pursuant to this bill. This bill would take effect immediately as a tax levy.
Existing law, the Local Agency Public Construction Act, sets forth procedures that a local agency is required to follow when procuring certain services or work. Existing law authorizes certain local agencies to engage in job order contracting, as prescribed. This bill would establish a pilot program to authorize a city to use job order contracting as a procurement method. The bill would impose a $3,000,000 cap on awards under a single job order contract and a $750,000 cap on any single job order. The bill would limit the term of an initial contract to a maximum of 12 months, with extensions as prescribed. The bill would establish various additional procedures and requirements for the use of job order contracting under this authorization. The bill would require the city, on or before January 1, 2030, to submit to the appropriate policy and fiscal committees of the Legislature a report on the use of job order contracting under the bill. The bill would repeal these provisions on January 1, 2032.
Existing law establishes the California College Promise, under the administration of the Chancellor of the California Community Colleges, to provide funding, upon appropriation by the Legislature, to each community college meeting prescribed requirements. Existing law authorizes a community college to use that funding to waive some or all of the fees for 2 academic years for first-time community college students and returning community college students, as defined, who are enrolled in 12 or more semester units or the equivalent, or less for students certified as "full time," as specified, and who complete and submit either a Free Application for Federal Student Aid or a California Dream Act application, except that a student who has previously earned a degree or certificate from a postsecondary educational institution is not eligible for this fee waiver. This bill would prohibit a certificate awarded to a student by a postsecondary educational institution as part of a course sequence leading to an associate degree from making the student ineligible for that fee waiver.
Existing law, the Documentary Transfer Tax Act, authorizes the imposition of a tax by a county or city and county, as provided, with respect to specified instruments that transfer specified interests in real property. This bill would, beginning January 1, 2027, prohibit a local jurisdiction, defined to include a city, including a charter city, county, or city and county, from collecting a transfer tax, as defined, levied on the sale or transfer of a real property interest conveyed if the combined transfer tax rate levied by the local jurisdiction exceeds 1.5% of the consideration paid for or value of the real property interest conveyed, except as otherwise provided. The bill would also prohibit a local jurisdiction from levying a transfer tax on the first sale of single-family housing property occurring within 5 years of one or more housing units on the real property being destroyed or made uninhabitable by a natural disaster, as defined. By imposing new duties upon local officials with respect to transfer taxes, this bill would impose a state-mandated local program. The bill would include findings that changes proposed by this bill address a matter of statewide concern rather than a municipal affair and, therefore, apply to all cities, including charter cities. 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, the Corporation Tax Law, imposes taxes based upon gross income, and defines "gross income" as all income from whatever source derived, unless specifically excluded. Existing law allows various credits against the taxes imposed by that law. The Corporation Tax Law conforms to federal law in its treatment of certain exclusions and credits. Existing law provides for certain programs for free legal services for indigent persons. This bill would, for taxable years beginning on or after January 1, 2027, and before January 1, 2032, enact the No Tax Breaks for ICE Contractors Act of 2026, which would deny all tax credits otherwise available under the Corporation Tax Law to any taxpayer that contracts with United States Department of Homeland Security, except as provided. The bill would establish the California Immigrant Resilience Fund in the State Treasury. The bill would require the Franchise Tax Board, in consultation with the Department of Finance, to estimate the amount of additional revenue resulting from the provisions of the bill, notify the Controller of that amount, and require the Controller to transfer that amount to the fund. The bill would make moneys in the fund available to provide immigration-related services, including removal defense, as provided, upon appropriation by the Legislature. 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. This bill would take effect immediately as a tax levy.
Under existing property tax law, if unpaid property taxes are declared delinquent and the taxes remain unpaid, the property is declared tax-defaulted and subject to sale, as provided, if not redeemed by the owner within a certain amount of time. Existing property tax law authorizes any party of interest in property that is sold as a tax-defaulted property to file a claim with the county for the excess proceeds, as described. Existing law requires a person or entity who acts on behalf of, or in place of, any party of interest with respect to filing a claim for any excess proceeds to submit proof with the claim of certain disclosures, including that the party of interest has been advised of their right to file a claim for the excess proceeds on their own behalf directly with the county at no cost. Existing law requires a claim submitted as described above to contain any information and proof deemed necessary by the board of supervisors to establish the claimant's rights to all or any portion of the excess proceeds. This bill would subject an agreement between a party of interest and a person or entity who acts on behalf of, or in place of, a party of interest with respect to filing a claim for any excess proceeds to additional conditions, as specified. In that regard, the bill would require the agreement to, among other things, be in writing and to be signed by the party of interest after receipt of specified information. The bill would exempt specified parties of interest from the provision above and would limit the provision to agreements entered into on or after January 1, 2027. This bill would authorize the county to allow a claimant to correct any insubstantial deficiency in the documentation submitted with the claim as described above, as specified.
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. 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, and limits the aggregate amount of the credit that may be allocated for a fiscal year to $330,000,000, as specified. Existing law requires the California Film Commission to certify a credit amount equal to 96 percent of the total credit allocated to a qualified taxpayer, unless the qualified taxpayer chooses to submit a diversity workplan and the California Film Commission determines that the qualified taxpayer has met or made a good-faith effort to meet the diversity goals in its diversity workplan, as specified. This bill, for motion picture credit 4.0, if a qualified taxpayer chooses to submit a diversity workplan, would remove the good faith effort standard, and instead would require the California Film Commission to determine whether the qualified taxpayer met the diversity goals in its diversity workplan, as provided. The bill would also correct erroneous cross-references in those provisions. Existing law also allows a credit for taxable years beginning on or after January 1, 2022, and before January 1, 2032, in an amount equal to 20% or 25%, or as modified, of qualified expenditures paid or incurred during the taxable year by a qualified motion picture produced in this state at a certified studio construction project. Existing law defines a qualified motion picture for these purposes in the same manner as the motion picture credit and additionally requires that the qualified motion picture provide a diversity workplan that is approved by the commission. Existing law requires the California Film Commission to increase a qualified motion picture applicant's credit percentage by 4 percentage points if the applicant has met or made a good faith effort to meet the diversity goals in its diversity workplan. This bill, for taxable years beginning on or after January 1, 2025, would remove the good faith effort standard, and instead would allow the California Film Commission to increase a qualified motion picture applicant's credit percentage by 4 percentage points if the applicant has met the diversity goals in its diversity workplan. 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. This bill would take effect immediately as a tax levy.
Existing law authorizes various local governmental entities, subject to certain limitations and approval requirements, to levy a transactions and use tax for general or specific purposes, in accordance with the procedures and requirements set forth in the Transactions and Use Tax Law, including a requirement that the combined rate of all taxes that may be imposed in accordance with that law in any county not exceed 2%. This bill would authorize, until December 31, 2031, the County of Los Angeles, by an ordinance adopted by the county, to levy a tax pursuant to the Transactions and Use Tax Law at a rate not to exceed 0.5% for general and special purposes, subject to voter approval, as specified. The bill would also authorize, until December 31, 2031, the County of Contra Costa, by an ordinance adopted by the county, to levy a tax pursuant to the Transactions and Use Tax Law at a rate not to exceed 0.625% for general or specific purposes, subject to voter approval, as specified. The bill would authorize those taxes to exceed the 2% limit described above. This bill would make legislative findings and declarations as to the necessity of a special statute for the Counties of Contra Costa and Los Angeles. This bill would declare that it is to take effect immediately as an urgency statute.
(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.
