The Use Fuel Tax Law imposes a state excise tax at specified rates, generally $0.18 per gallon, on the use of fuel, as defined, and establishes various exemptions from those taxes, including an exemption for any transit district, transit authority, or city owning and operating a local transit system, as provided. This bill would additionally apply this exemption to a county that owns and operates a local transit system, as provided. The California Constitution provides for the establishment of the State Board of Equalization, which, before July 1, 2017, had primary responsibility for most of the state's duties, powers, and responsibilities regarding the administration of taxes and fees. Existing law, on July 1, 2017, transferred to the California Department of Tax and Fee Administration various duties, powers, and responsibilities of the State Board of Equalization, including administration of the Use Fuel Tax Law, as specified. This bill would change references in the Use Fuel Tax Law provisions described above from the "State Board of Equalization" to the "California Department of Tax and Fee Administration" to reflect the transfer of the board's duties, powers, and responsibilities to the department. The Diesel Fuel Tax Law imposes taxes at a specified rate with respect to the distribution or delivery of each gallon of diesel fuel, and establishes various exemptions from those taxes, including an exemption for an exempt bus operation that consists of, among other things, a transit district, transit authority, or city owning and operating a local transit system, as provided. This bill would additionally apply this exemption to a county that owns and operates a local transit system, as provided. This bill would take effect immediately as a tax levy, but its operative date would depend on its effective date.
Existing law requires the Department of General Services to ensure that all claims that have been approved by the department, and for which there exists no legally available appropriation, are submitted for legislative approval at least once each calendar year. This bill would appropriate $672 to the Department of General Services, as specified, for the payment of claims accepted by the Government Claims Program. This bill would declare that it is to take effect immediately as an urgency statute.
Existing law, the Personal Income Tax Law and the Corporation 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. Existing federal law authorizes an applicable entity, as defined, to receive a refund for specified environmental credits against the taxes imposed under federal law and excludes a refund payment made pursuant to that law from gross income. Existing federal law also authorizes an eligible taxpayer, as defined, to transfer the value of that refundable credit and exempts from gross income payment received by the transferor as consideration for the transfer. Existing federal law prohibits the transferee from deducting the amount paid as consideration for the transfer. This bill, in conformity with federal law, for taxable years beginning on or after January 1, 2026, and before January 1, 2031, would exclude from gross income a refund payment made for the specified federal environmental credits described above and any payment received by a transferor as consideration for a transfer, as provided. The bill would also prohibit a transferee from deducting the amount paid as consideration for the transfer, in conformity with federal law. Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives 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, until January 1, 2028, authorizes the establishment of a Green Empowerment Zone for the Northern Waterfront area of the County of Contra Costa for the purpose of building upon the comparative advantage provided by the regional concentration of highly skilled energy industry workers by prioritizing access to tax incentives, grants, and loan programs, among other incentives. Existing law authorizes the Green Empowerment Zone to be composed of 9 specified cities and the County of Contra Costa, upon adoption of a resolution by the city or county, and provides for the Green Empowerment Zone to be governed by a board of directors comprised of representatives from 7 stakeholder groups, as specified. This bill would extend the authorization for the Green Empowerment Zone to January 1, 2040, and would authorize the expansion of the Green Empowerment Zone to include 4 additional cities, including the Cities of El Cerrito, Pinole, Richmond, and San Pablo, upon adoption of a resolution by each city. The bill would make changes to the stakeholder groups who serve on the board of directors, including increasing the number of stakeholder groups to 8 by adding a category for 7 directors who live or work in the Green Empowerment Zone and who represent environmental or environmental justice organizations or interests.The bill would also provide a process for a legislative body of a city or county included within the Green Empowerment Zone to remove the land within its jurisdiction from the empowerment zone. Existing law requires a board chair and 2 deputy chairs to be selected by majority vote of the board of directors to serve 2-year terms. Existing law authorizes an individual to serve as chair or deputy chair more than once, but prohibits an individual from serving consecutive terms. This bill, instead, would authorize an individual selected to serve a 2-year term to be re-selected by a majority vote of the board of directors for up to three additional terms. Existing law requires the board to appoint a steering committee, and required the steering committee, on or before January 1, 2023, to develop metrics to be reported to the Legislature and state departments and agencies to gauge the progress of the Green Empowerment Zone, as specified. Existing law requires the Green Empowerment Zone to annually post information on those metrics on its internet website, as specified. This bill would change the name of the steering committee to the executive committee and would prescribe the membership of the executive committee. The bill would eliminate the deadline for the executive committee to develop and report the metrics described above, but would require the Green Empowerment Zone, commencing July 1, 2026, and annually thereafter, to post information on those metrics on its internet website, as specified. This bill would make legislative findings and declarations as to the necessity of a special statute for the County of Contra Costa. This bill would declare that it is to take effect immediately as an urgency statute.
(1) Existing law, the Child Care and Developmental 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 authorizes, upon departmental approval, the use of appropriated funds for alternative payment programs to allow for maximum parental choice. Existing law authorizes those programs to include, among other things, a subsidy that follows the family from one provider to another, or choices among hours of service. Under existing law, effective July 1, 2025, through June 30, 2026, reimbursement of state-subsidized childcare and development providers and license-exempt providers is to be based on the maximum authorized hours of care, as specified. Existing law, the Early Education Act, requires the Superintendent of Public Instruction to provide an inclusive and cost-effective preschool program. Under existing law, commencing January 1, 2023, through June 30, 2026, reimbursement of California state preschool family childcare home education network providers is to be based on the maximum certified hours of care, as specified. This bill would extend the period in which reimbursement of state-subsidized childcare and development providers, license-exempt providers, and California state preschool family childcare home education network providers is based on the maximum authorized or certified, as applicable, hours of care to July 1, 2028. (2) Existing law allocates certain appropriated funds to the State Department of Social Services and the State Department of Education to provide specified family childcare providers and childcare centers with a monthly cost of care plus rate commencing January 1, 2024, and through June 30, 2026. The monthly cost of care plus rate is a supplemental monthly payment to those providers and centers. Existing law establishes the base amount of the monthly cost of care plus rate and, for the period from July 1, 2025, to June 30, 2026, provides for an increase to that base amount. This bill would extend the payment of the monthly cost of care plus rate, including the increase, indefinitely, for those family childcare providers and childcare centers. The bill would additionally establish a one-time payment to family daycare providers for the total amount of the increase for each month or partial month occurring between July 1, 2025, and December 30, 2025. The bill would require the payment to be paid to providers by January 1, 2026, contingent on full ratification by September 30, 2025, of the tentative agreement received between the State of California and the Child Care Providers United - California (CCPU) on August 7, 2025. The bill would specify that, if full ratification of the tentative agreement is not achieved by September 30, 2025, the January 1, 2026, deadline for the payment would not be applicable; however, the bill would require, if the payment is not made by January 1, 2026, that providers receive an increase to the one-time payment, as specified. The bill would also require those family daycare providers and childcare centers to receive a one-time, per-child stabilization payment. That payment would be $431 for licensed family childcare providers and childcare centers and $300 for license-exempt family childcare providers. The bill would require, if the tentative agreement described above is ratified by September 30, 2025, this one-time payment to be made to family childcare providers by January 1, 2026. This bill would appropriate $157,852,000 from the General Fund to the State Department of Social Services for the purpose of making those one-time stabilization payments to family childcare providers and childcare centers, as specified. The bill would also approve the agreement dated August 7, 2025, entered into by the Governor and Child Care Providers United - California, in its sole capacity as the certified provider organization representing family childcare providers, as specified. (3) Existing law establishes, and appropriates funds to, the Joint Child Care Providers United - State of California Training Partnership Fund and the Child Care Providers United - California (CCPU) Workers Health Care Fund. Existing law also appropriates funds to the State Department of Social Services for a one-time contribution payable to Child Care Providers United - California (CCPU) , or its designee, for the establishment of the CCPU Retirement Trust. This bill would, for each year of the tentative agreement described above, from July 1, 2025, to July 1, 2028, inclusive, require funds to be allocated in the annual Budget Act, upon approval of the Department of Finance, to those funds and trust. (4) This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.
Existing law establishes, in the Government Operations Agency, the Franchise Tax Board consisting of the Controller, the Director of Finance, and the Chairperson of the State Board of Equalization. Existing law prescribes various powers and duties to the Franchise Tax Board, including, among other things, the administration of state personal income taxes and corporation franchise and income taxes. The Personal Income Tax Law, in conformity with federal income tax laws, defines "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from income, including, for taxable years beginning on or after January 1, 2021, and before January 1, 2030, an exclusion from income for any qualified taxpayer, as defined, for amounts received in settlement in connection with a wildfire in the state, as provided. This bill would amend the definitions provided in that exclusion from tax and would limit the exclusion to qualified amounts made in connection with a qualified wildfire disaster, as defined. This bill would also appropriate $10,000 from the General Fund to the Franchise Tax Board to administer qualified wildfire disaster settlements, as specified. 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 declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.
Existing law establishes, within the office of the Governor, the Office of Emergency Services (OES) , under the direction of the Director of Emergency Services. Existing law charges the OES with coordinating various emergency activities within the state. The California Emergency Services Act, contingent upon an appropriation by the Legislature, requires the OES to enter into a joint powers agreement pursuant to the Joint Exercise of Powers Act with the Department of Forestry and Fire Protection to develop and administer a comprehensive wildfire mitigation program relating to structure hardening and retrofitting and prescribed fuel modification activities. Existing law authorizes the joint powers authority to establish financial assistance limits and matching funding or other recipient contribution requirements for the program, as provided. This bill, contingent upon appropriation by the Legislature, would establish the Rural Water Infrastructure for Wildfire Resilience Program within the OES for the distribution of state matching funds to urban wildland interface communities, as defined, in designated high fire hazard severity zones or very high fire hazard severity zones to improve water system infrastructure, as prescribed. The bill would require the OES to work in coordination with the Department of Water Resources, the State Water Resources Control Board, the Office of the State Fire Marshal, and other state entities as the OES determines to be appropriate, to achieve the purposes of the program. The bill would require the OES to develop criteria and a scoring methodology to prioritize the distribution of state matching funds provided under the program to rural communities based upon specified criteria.
Existing law establishes the Wildlife Conservation Board within the Department of Fish and Wildlife. Under existing law, the board administers various habitat conservation and restoration programs. This bill would require, upon appropriation by the Legislature, the sum of $21,500,000 to be allocated to the board for floodplain acquisition, habitat restoration, and associated conservation projects on floodplains in the Counties of Kern, Kings, and Tulare, as provided. This bill would make legislative findings and declarations as to the necessity of a special statute for Counties of Kern, Kings, and Tulare.
Existing law creates the California Computer Science Coordinator as a position within the State Department of Education to provide statewide coordination in, among other things, implementing the computer science content standards and leading the implementation of the Computer Science Strategic Implementation Plan, as provided. This bill would establish the California Computer Science Demonstration Grant Program for specified purposes, including increasing the number of public high schools offering a computer science course to increase pupil access to computer science education and increasing the computer science course access of pupils eligible for free or reduced-priced meals and pupils that are underrepresented in the field of computer science. The bill would also establish the California Computer Science Demonstration Grant Program Working Group that includes the coordinator and nonprofit organizations and private industry stakeholders with relevant expertise and experience in computer science education. The bill would authorize only public high schools that do not offer computer science courses to be eligible to voluntarily participate in the grant program. The bill would require the funding entity or funding entities, as defined, to administer the grant program. If there are multiple funding entities, the bill, among other things, would require each funding entity to determine how the funds that it contributes to the grant program will be spent, provided that expenditure aligns with the grant program's purposes, and require the funding entities to coordinate implementation of the grant program. The bill would require the funding entities, in coordination with the working group, to select the public high schools to participate in the grant program, as provided. The bill would require the grant program to be funded through contributions, gifts, grants, in-kind donations, and donations from the funding entity or funding entities, and would specify the allowable uses of those funds. The bill would require the funding entity or funding entities, in coordination with the working group, to evaluate the effectiveness of the grant program and submit an interim report to certain legislative committees on or before August 1, 2027, and a final report on or before July 1, 2028, as specified. The bill would repeal the grant program's provisions as of January 1, 2029. The bill would separately require the department, on or before June 30, 2028, and annually thereafter, to publicly post specified computer science course-related data on its internet website, as specified.
Existing law appropriates, for the 2023–24 fiscal year, $375,000,000 from the General Fund to the State Air Resources Board for the California Hybrid and Zero-Emission Truck and Bus Voucher Incentive Project (HVIP) to fund grants to local educational agencies, as defined, for zero-emission schoolbuses to replace heavy-duty internal combustion schoolbuses owned by local educational agencies, as specified. Existing law requires any schoolbuses that are replaced pursuant to the HVIP to be scrapped no later than 24 months from date of delivery of the replacement. Existing law requires grantees to provide to the state board proof of scrap of the retired internal combustion schoolbus or schoolbuses. This bill would exclude a schoolbus from that scrapping requirement if the schoolbus is 25 years of age or less at the time of delivery of the replacement vehicle and its ownership is transferred to a frontier local educational agency meeting certain requirements.
