(1) The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including, for taxable years beginning on or after January 1, 2017, and before January 1, 2027, a credit for qualified taxpayers in an amount equal to 15% of the qualified value of fresh fruits or vegetables and specified raw agricultural products or processed foods donated to a food bank. This bill would extend the authorization for those tax credits for taxable years beginning before January 1, 2032. 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. For purposes of complying with these requirements, existing law requires the Franchise Tax Board to submit a report to the Legislature regarding the utilization of the above-described credit on or before December 1 of each year until January 1, 2026. This bill would extend that reporting requirement to January 1, 2031. The bill would make related findings and declarations. (2) Existing law authorizes individuals to contribute amounts in excess of their personal income tax liability for the support of specified funds, including the Emergency Food for Families Voluntary Tax Contribution Fund. Under existing law, the provisions governing that voluntary contribution fund are in effect until January 1, 2026, and are repealed as of December 1 of that year. This bill would extend the provisions that apply to the Emergency Food for Families Voluntary Tax Contribution Fund until January 1, 2033, as provided. The bill would additionally make a nonsubstantive change reflective of existing law. By extending the term of a continuously appropriated fund, the bill would make an appropriation. (3) This bill would declare that it is to take effect immediately as an urgency statute.
This measure would urge President Donald J. Trump to avoid raising the cost of living for American consumers by rescinding the tariffs that he has imposed since taking office in January 2025 and refunding the American people for the costs passed on to them by his tariffs. The measure would also urge the United States Congress to enact a joint resolution to rescind President Trump's tariffs and to oppose all future unilateral and arbitrary tariff increases imposed by President Trump.
Existing property tax law requires the auditor of each county with qualifying cities, as defined, to make certain property tax revenue allocations to those cities in accordance with an established Tax Equity Allocation formula. In any fiscal year in which a qualifying city is to receive a distribution under these provisions, existing law requires the auditor to reduce the actual amount distributed to the qualifying city by the sum of specified amounts, including any amount of property tax revenues that has been exchanged pursuant to specified law between the City of Rancho Mirage and a community services district. This bill would remove the above-described property tax revenues from the reductions to the actual amount distributed. By changing the duties on local officials to administer Tax Equity Allocation, this 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. By removing the above-described property tax revenues from the reductions to the actual amount distributed, this bill would change the pro rata shares in which ad valorem property tax revenues are allocated among local agencies in a county, within the meaning of paragraph (3) of subdivision (a) of Section 25.5 of Article XIII of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature.
Existing law requires, within 7 months after the close of each fiscal year or within the time prescribed by the Controller, whichever is later, the officer of each local agency, as defined, who has charge of the financial records to furnish to the Controller a report of all the financial transactions of the local agency during the preceding fiscal year, as specified. Existing law requires the report to contain underlying data from audited financial statements prepared in accordance with generally accepted accounting principles, as specified, and to state certain information, including the aggregate income during the preceding fiscal year. Existing law requires the legislative body, upon completion of the report, to either post the report in a conspicuous location on its internet website or to cause copies of the report to be prepared and the clerk of the legislative body to furnish a copy to any person requesting it, as specified. This bill would require a local agency, as defined, that maintains an internet website to post its audited financial statements, or its annual comprehensive financial report, on its internet website within 30 days of the date that the statements or report are completed by the local agency, as specified. The bill would make its provisions operative on January 1, 2028. By imposing additional duties on local agencies, the bill would impose a state-mandated local program. The bill would include findings and declarations related to these provisions. 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 prohibits the Golden Gate Bridge, Highway and Transportation District from issuing general obligation or revenue bonds, or any other form of long-term indebtedness, except to finance an interim system of buses and ferries or to finance capital improvements or modifications relating to seismic safety of the Golden Gate Bridge. This bill would authorize the district to accept contributions and loans from this state and the United States for the purpose of financing capital improvements or modifications related to seismic safety on the Golden Gate Bridge, as specified.
The Planning and Zoning law requires each planning agency to prepare and the legislative body of each county and city to adopt a comprehensive, long-term general plan for the physical development of the county or city that includes specified elements, including a housing element. The law requires the Department of Housing and Community Development to designate jurisdictions as prohousing, as specified. The law requires that jurisdictions that have adopted a housing element that has been found by the department to be in substantial compliance with specified requirements and that have been designated as prohousing based on their adoption of prohousing local policies, as defined, be awarded additional points or preference in the scoring of program applications for certain programs. Existing law authorizes the legislative body of a city or county to designate a proposed enhanced infrastructure financing district to finance public capital facilities or other specified projects of communitywide significance that provide significant benefits to the district or the surrounding community, including, among other things, the acquisition, construction, or rehabilitation of housing for persons of very low, low, and moderate income for rent or purchase, as specified. Existing law authorizes an infrastructure financing plan to contain a provision for the division of taxes levied upon taxable property in the area included within the district, and authorizes the public financing authority of the district to issue bonds, as provided. This bill would authorize a city or county that is designated as prohousing to establish a prohousing enhanced infrastructure financing district if certain requirements are met, as specified. The bill would prescribe requirements applicable to those districts. The bill would expand the definition of "prohousing local policies" for purposes of the above-described provisions to include the establishment of one of these districts, and would require that the jurisdiction that established, and projects located within, a district receive enhanced points or preference than the baseline provided to other prohousing jurisdictions.
Existing law establishes the Multifamily Housing Program, administered by the Department of Housing and Community Development, to provide financial assistance in the form of deferred payment loans to pay for the eligible costs of development of specified types of housing projects. Existing law requires that specified funds appropriated to provide housing for individuals and families who are experiencing homelessness or who are at risk of homelessness and who are inherently impacted by or at increased risk for medical diseases or conditions due to the COVID-19 pandemic or other communicable diseases be disbursed in accordance with the Multifamily Housing Program for specified uses, including acquisition or rehabilitation of motels, hotels, hostels, or other sites, as provided. This disbursement program is referred to as Homekey. Existing law, upon appropriation, requires Homekey awards to be expended within 8 months of the date of the award, as provided. This bill would, for Homekey awards made on or after July 1, 2026, require the department to consider allowing applicants that utilize funds for adaptive reuse projects if the adaptive reuse involves substantial rehabilitation, reconstruction, or demolition of an existing structure, as defined and specified.
This Senate Resolution highlights the importance of medically supportive food and nutrition services, often called "food as medicine," in improving health outcomes and reducing healthcare costs for Californians. It notes that these services, which include medically tailored meals and groceries, are already a key part of the state's Medi-Cal program and have been shown to lower emergency room visits and hospitalizations. The resolution emphasizes the value of these programs in addressing diet-related health issues and encourages continued collaboration among healthcare providers and community organizations to expand access. Additionally, it supports sourcing food from local farms to benefit the economy and environment while ensuring high-quality, culturally relevant care for patients.
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 gross income, including, for taxable years beginning on or after January 1, 2025, and before January 1, 2030, an exclusion from gross income for retirement pay received by a qualified taxpayer, as defined, during the taxable year, not to exceed $20,000, from the federal government for service performed in the uniformed services, as defined, and an exclusion for income annuity payments received by a qualified taxpayer, as defined, not to exceed $20,000, pursuant to a United States Department of Defense Survivor Benefit Plan, as specified. Existing law defines "qualified taxpayer" for the purpose of these exclusions to mean taxpayers that satisfy specified income limitations. This bill would amend the above-described exclusions to annually adjust the income limitations for taxpayers for inflation, as provided, and to increase the limitation on income eligible for exclusion to $40,000. The bill would also extend the exclusions until taxable years beginning before January 1, 2037. 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 law establishes the State Department of Education in state government, and vests the department with specified powers and duties relating to the state's public school system. Existing law declares the policy of the state to ensure that all local educational agencies work to reduce violence, improve pupil safety at schools, and improve the connections between pupils and supportive adults, schools, and communities. This bill would require the department, in consultation with the Office of Emergency Services, to establish and administer the Violence Prevention, Pupil Wellness, and School Safety Grant Program to, upon appropriation by the Legislature, award grants to eligible school districts, county offices of education, or charter schools for evidence-based violence prevention, pupil wellness, and public safety initiatives, as specified. The bill would require the department to consult with representatives of the office, local educational agencies, county behavioral health departments, community-based organizations, and public safety agencies when it develops guidelines for the program. The bill would require each grant recipient to submit findings to the department on the effectiveness of its activities funded by the grant and would require the department to use those findings to prepare and submit a report to the Legislature on or before January 1, 2029, evaluating the effectiveness of the grant program and providing recommendations regarding violence prevention, pupil wellness, school safety, and behavioral health investments.
