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.
(1) The California Constitution authorizes the Legislature to exempt from taxation, in whole or in part, property that is used exclusively for religious, hospital, or charitable purposes, and is owned or held in trust by a nonprofit entity. Pursuant to that authority, existing law provides for a welfare exemption under which property used exclusively for an exempt purpose and owned and operated by specified entities, including foundations, limited liability companies, or corporations meeting certain statutory requirements, is exempt from taxation. Existing law, until the lien date in 2027, also provides that property used exclusively for the preservation of specified natural resources or open-space lands owned or operated by a specified entity meeting specified criteria is deemed to be included within the welfare exemption. This bill would provide that, for purposes of the exemption for property used exclusively for the preservation of specified natural resources or open-space lands, for the property tax lien dates for the 2026–27 fiscal year to the 2031–32 fiscal year, inclusive, property may be owned and operated by a federally recognized Indian tribe or a wholly owned subsidiary of a federally recognized Indian tribe meeting certain requirements. By expanding the duties of local tax officials, this bill would impose a state-mandated local program. (2) Existing law authorizes counties and cities and counties to impose a documentary transfer tax at a specified rate upon deeds, instruments, or other writings by which specified property is transferred. Existing law exempts certain transfers from the imposition of that tax, as specified. This bill would, until January 1, 2031, exempt from that tax the transfer of any deed, instrument, or other writing that makes effective a tribal land return transaction, as defined. (3) 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. This bill would include additional information required for any bill authorizing a new tax expenditure. (4) 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. (5) This bill would take effect immediately as a tax levy.
Existing law establishes the California Career Technical Education Incentive Grant Program, administered by the State Department of Education, with the purpose of encouraging, maintaining, and strengthening the delivery of high-quality career technical education programs. Existing law requires, for the 2021–22 fiscal year and each fiscal year thereafter, $300,000,000 to be available to the department, upon appropriation by the Legislature, for the program. Existing law requires a grant applicant to demonstrate a proportional dollar-for-dollar match and sets that amount at $2 for every $1 received from the program. Existing law prohibits an applicant from being awarded an amount higher than the amount that the allocation formula determines them to be eligible to receive under the program. Existing law authorizes a grant recipient under the program to consist of one or more, or any combination, of school districts, county offices of education, charter schools, or regional occupational centers or programs operated by joint powers authorities or county offices of education, as provided. Existing law provides that an applicant receiving a grant from the program in a prior fiscal year is eligible to apply to receive a renewal grant if the applicant's career technical education program continues to meet specified requirements, as provided. This bill would delete the prohibition against an applicant being awarded more than the amount determined by the allocation formula and would provide, for the 2025–26 fiscal year, and each fiscal year thereafter, that the amount to be made available to the department, upon appropriation by the Legislature, for the program to be the amount appropriated in the prior fiscal year as adjusted by a specified percentage, as provided. The bill would instead provide that an applicant receiving a grant from the program in a prior fiscal year is required to receive a renewal grant for 3 additional years, as provided. The bill would require, beginning with the 2025–26 fiscal year, up to 90% of the grants awarded pursuant to the program to be designated for renewal grants and up to 10% to be designated for grants for new applicants, unless otherwise determined by the Superintendent of Public Instruction, as provided. The bill would require the Superintendent to cease distribution of funding and recover previously distributed funding if certain conditions occur, including, among others, that the grant recipient did not implement the program substantively as was initially proposed, as provided.
Existing law appropriates $10,000,000 from the General Fund for the 2021–22 fiscal year to the Superintendent of Public Instruction to administer the Dual Language Immersion Grant Program for the purpose of expanding access to quality dual language learning and fostering languages that English learners bring to California's education system. Under that program, the State Department of Education is required to award a minimum of 25 one-time Dual Language Immersion Grants over a period of 3 fiscal years of up to $380,000 per grant to an eligible entity to expand or establish dual language immersion programs. This bill would establish the Dual Language Immersion Education Instructional Materials Grant Program, to be administered by the Superintendent, for purposes of providing one-time grants of $100,000 to school districts, county offices of education, and charter schools to increase available instructional materials in partner languages for dual language immersion programs at one or more schoolsites, as provided. The bill would require a grant recipient to report to the department, on or before June 29, 2029, on how grant funds were expended, including a list of any materials obtained or developed. The bill would require the department to submit a report to the appropriate policy and fiscal committees of the Legislature, on or before December 31, 2029, that includes the data received from the grant recipients. The bill would make implementation of these provisions contingent upon an appropriation by the Legislature for these purposes in the annual Budget Act or another statute.
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 (LCFF) , as specified. Existing law requires funding pursuant to the LCFF to include, among other things, the sum of a base grant, supplemental grant, and concentration grant, if applicable, multiplied by average daily attendance, as provided. Existing law authorizes a school district or charter school to maintain a transitional kindergarten program. Existing law requires a school district or a charter school, as a condition of receipt of apportionment for pupils in a transitional kindergarten program, to ensure that, beginning with the 2025–26 school year, a child who will have their 4th birthday by September 1 of a school year be admitted to a transitional kindergarten program maintained by the school district or charter school. Under existing law, pursuant to the LCFF, school districts and charter schools receive, as funding for transitional kindergarten, the sum of a base grant, a supplemental grant, a concentration grant, if applicable, and a transitional kindergarten add-on, multiplied by transitional kindergarten average daily attendance, as provided. Under existing law, school districts that receive local revenues that exceed the LCFF amount do not receive a specified apportionment of LCFF funds, as provided, and are known as "basic aid school districts" or "excess tax entities." Existing law, notwithstanding those provisions, requires charter schools and school districts, including basic aid districts, to receive a minimum level of state-aid funding, as provided. This bill would, commencing with the 2025–26 fiscal year, require the minimum level of state funding for basic aid districts to include both the above-described sum of the LCFF base, supplemental, and concentration grants for transitional kindergarten, and an unspecified add-on amount for transitional kindergarten, multiplied by transitional kindergarten average daily attendance, as provided. Existing law provides for the funding of necessary small schools and high schools, as specified. Existing law requires that funding to be based on, among other things, the necessary small school's average daily attendance and the number of full-time teachers, as specified. Existing law requires these necessary small school amounts to be added to the LCFF calculations for school districts with necessary small schools, as provided. This bill would, commencing with the 2025–26 fiscal year, and for each fiscal year thereafter, require the Superintendent of Public Instruction to allocate funding for pupils attending transitional kindergarten in certain necessary small schools, as provided. The bill would require this allocation to include, for any average daily attendance generated by pupils attending a transitional kindergarten program in the necessary small school, the sum of the above-described LCFF base grant, supplemental grant, and concentration grant, if applicable, and transitional kindergarten add-on amounts, as provided. The bill would, commencing with the 2025–26 fiscal year, and for each fiscal year thereafter, appropriate the amount of funding necessary to implement the required allocations for the applicable fiscal year from the General Fund to the Superintendent for allocation to necessary small schools under these provisions. Funds appropriated by this bill would be applied toward the minimum funding requirements for school districts and community college districts imposed by Section 8 of Article XVI of the California Constitution.
