The California Constitution generally limits the maximum rate of ad valorem tax on real property to 1% of the full cash value of the property and defines "full cash value" for these purposes as the appraised value of real property when purchased, newly constructed, or a change in ownership has occurred after the 1975 assessment. Pursuant to constitutional authorization, existing property tax law excludes from the definition of "newly constructed" for these purposes the construction or addition of any active solar energy system, as defined, through the 2025–26 fiscal year. Under existing property tax law, this exclusion remains in effect only until there is a subsequent change in ownership, but an active solar energy system that qualifies for the exclusion before January 1, 2027, continues to receive the exclusion until there is a subsequent change in ownership. Existing law repeals these exclusion provisions on January 1, 2027. This bill would make a technical change to the existing active solar energy system exclusion by instead making the repeal date of January 1, 2027, the date the exclusion becomes inoperative. This bill would incorporate additional changes to Section 73 of the Revenue and Taxation Code proposed by AB 1516 to be operative only if this bill and AB 1516 are enacted and this bill is enacted last.
Existing sales and use tax laws, among other things, impose a tax on retailers measured by the gross receipts from their sales of tangible personal property sold at retail in this state. The Sales and Use Tax Law makes certain sellers of tangible personal property consumers, and not retailers, of the tangible personal property they sell, including, until January 1, 2026, an all-volunteer fire department, as defined, if the profits are used solely and exclusively in furtherance of the purposes of the all-volunteer fire department, as prescribed. This bill would extend the sunset described above until January 1, 2031. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. The bill also would include additional information required for any bill authorizing a new tax expenditure. 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 requires the Secretary for Environmental Protection to adopt regulations and implement a unified hazardous waste and hazardous materials management regulatory program. A city or local agency that meets specified requirements is authorized to apply to the secretary to implement the unified program, and every county is required to apply to the secretary to be certified to implement the unified program as a Certified Unified Program Agency (CUPA) . Existing law establishes the Rural CUPA Reimbursement Account in the General Fund, and requires the Secretary for Environmental Protection to allocate funds to counties with populations of less than 150,000 persons for which a CUPA has not been certified on or before January 1, 2000, and in which the unified program has been implemented by a CUPA designated by the secretary, as specified, in amounts not to exceed designated percentages of budgeted costs. This bill, contingent on an appropriation for its purposes, would make every county with a population of less than 150,000 persons eligible for these funds without regard to the date of certification or the qualification regarding CUPA implementation of the unified program.
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.
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 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.
