Existing law requires the Office of Emergency Services to enter into a joint powers agreement, as specified, with the Department of Forestry and Fire Protection to develop and administer a comprehensive wildfire mitigation program, that, among other things, encourages cost-effective structure hardening and retrofitting that creates fire-resistant homes, businesses, and public buildings. Existing law establishes the California Alternative Energy and Advanced Transportation Financing Authority to provide alternative methods of financing in providing and promoting the establishment of facilities using alternative methods and sources of energy and facilities needed for the development and commercialization of advanced transportation technologies, as provided. This bill would establish the California Wildfire Resilience Loan Program and would require the authority, upon appropriation by the Legislature, to administer the program to provide financial assistance for projects and activities to reduce wildfire-related risks and losses, including home hardening and defensible space improvements, as provided, and would make related changes.
(1) Existing law establishes various grant and loan programs for research, including, among others, the California Institute for Regenerative Medicine, California Firefighter Cancer Prevention and Research Program, and the Public Interest Research, Development, and Demonstration Program. This bill would establish the California Foundation for Science and Health Research within the Government Operations Agency. The bill would require the Secretary of Government Operations to oversee the process of appointing the director of the foundation, and would authorize the Secretary of Government Operations to delegate the task of hiring and determining the salaries, bonuses, and benefits of additional personnel to the director, as specified. The bill would require the director and personnel of the foundation to be responsible for implementing the strategic objectives of the California Foundation for Science and Health Research Council, as described below, administering grants, loans, and contracts awarded by the council, and all other duties as deemed necessary for the operation of the foundation. This bill would create the California Foundation for Science and Health Research and Innovation Acceleration Fund and require the moneys in the fund to be used by the foundation to award grants and make loans to, and enter into contracts with, public or private research companies, universities, academic medical centers, institutes, and organizations for scientific research and development and for certain economic sectors, as specified, in specific areas of research, including, but not limited to, biomedical, behavioral health, and climate research. The bill would also create the California Foundation for Science and Health Research and Innovation Acceleration Benefit Fund, to consist solely of private donations. The bill would make the moneys in the benefit fund available for the same purposes as the California Foundation for Science and Health Research and Innovation Acceleration Fund. This bill would require that, prior to the first grant from the foundation and no later than one year from the date the bill takes effect, the council develop various provisions and requirements to facilitate the foundation's goals of affordability and equitable access. The foundation shall impose various requirements on the grantees, loan recipients, and contractors, as specified, including, among other things, developing strategies to promote equitable access to the subject invention in various specified communities and making the data resulting from the bond-funded research available to the broader scientific community, except in cases involving national security interests. The council shall also establish standards requiring that all grants, awards, and contracts be subject to intellectual property agreements that balance the opportunity for the State of California to benefit from the inventions, technologies, patents, royalties, and licenses that result from research funded by certain public and private grants, as specified. This bill would create the California Foundation for Science and Health Research Council, as specified, which shall be vested with full power, authority, and jurisdiction over the foundation. The bill would require the council to, among other things, develop the strategic objectives and priorities of the foundation and provide the opportunity for public comment on the foundation's priorities, as specified, determine the research projects that will be funded by the California Foundation for Science and Health Research and Innovation Acceleration Fund, develop objectives and opportunities that offer support to early career researchers, and adopt certain regulations and standards, as specified. The bill would also require the council to consider how the foundation's research priorities relate to or support various economic and industry considerations, as specified. The bill would provide that a majority of the members of the council constitutes a quorum for the transaction of any business, for the performance of any duty, or for the exercise of any power of the council, except as otherwise provided. The bill would authorize the council to establish one or more scientific peer review panels consisting of experts in specified fields of research for the purposes of reviewing and prioritizing proposals on the basis of the scientific merit of the proposal, the potential benefit to the health and well-being of the population, natural resources, and environment of the state, and the demonstrated background, training, and expertise of the researchers and investigators to conduct the proposed work. This bill would require all research and development funded by the California Foundation for Science and Health Research and Innovation Acceleration Fund to be conducted under established standards of open scientific exchange, peer review, and public oversight. The bill would require the funds and contracts to be awarded on the basis of the research priorities established for the foundation by the council and the scientific merit of the proposed research, as determined by an open, competitive, scientific peer review process that ensures objectivity, consistency, and high quality. This bill would enact the California Science and Health Research Bond Act, which, if approved by the voters, would authorize the issuance of bonds in the amount of $7,500,000,000, pursuant to the State General Obligation Bond Law, to finance grants and loans to fund research and operate and maintain facilities for research. The bill would provide for the submission of the bond act to the voters at the March 7, 2028, statewide primary election. (2) Existing law establishes prohibitions and penalties with respect to ethical obligations and conflicts of interest for public officials, including a prohibition on engaging in activities that are incompatible with their official duties and a prohibition on being financially interested in a contract made by them in their official capacity or the board of which they are a part. This bill would authorize a council member to participate in a decision to approve or award a grant, loan, or contract for the purpose of research into a disease in which the member or their immediate family member has a personal interest, as specified. The bill would provide that service with specified educational institutions and organizations is not incompatible with a council member's duties. The bill would provide that the prohibition on being financially interested in a contract, as specified, does not apply if the council member recuses themself from a decision to award or approve a grant, loan, or contract that would otherwise be subject to the prohibition. The bill would provide that council members are subject to certain disclosure requirements relating to personal investments and potential conflicts of interest, as specified. (3) Existing law, the Bagley-Keene Open Meeting Act, requires that all meetings of a state body be open and public and all persons be permitted to attend any meeting of a state body, with specified exceptions for authorized closed sessions. This bill would require the Bagley-Keene Open Meeting Act to apply to all meetings of the council and scientific peer review panels, except as specified for when the council or scientific peer review panels meet to consider or discuss specified matters in closed sessions, including matters involving information relating to patients or medical or scientific research subjects, the disclosure of which would constitute an unwarranted invasion of personal privacy. Existing constitutional provisions require that a statute that limits the right of access to the meetings of public bodies or the writings of public officials and agencies be adopted with findings demonstrating the interest protected by the limitation and the need for protecting that interest. This bill would make legislative findings to that effect. (4) This bill would declare that it is to take effect immediately as an urgency statute.
Existing law, the Gambling Control Act, provides for the licensure and regulation of various legalized gambling activities and establishments by the California Gambling Control Commission and the investigation and enforcement of those activities and establishments by the Department of Justice. Existing law establishes the Gambling Control Fund within the State Treasury for the receipt and deposit of fees and revenue collected pursuant to the act. Under the act, specified licensing fees are required to be paid for the issuance or renewal of a state gambling license, as specified. Existing law requires that all fees and revenue collected pursuant to the act, except all fines and penalties, be available, upon appropriation by the Legislature, for expenditure exclusively for the support of the department and the commission in carrying out their duties and responsibilities under the act. This bill would require the commission or the department, upon the adoption or amendment of a fee that is deposited into the Gambling Control Fund, to post on its public internet website a detailed statement of the need for, purpose of, and authorized use of the fee, including the general activities the fee is intended to support, along with reference to publicly available rulemaking materials. The bill would state that these provisions do not apply to a fee adopted or amended prior to January 1, 2027.
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 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. Existing law makes that provision operative up to, and including, the lien date in 2027 and repeals that provision on January 1, 2028. This bill would extend the above-described operative date up to, and including, the lien date in 2032 and would extend the corresponding repeal date to January 1, 2033. By imposing additional duties upon local tax officials, this bill would impose a state-mandated local program. 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 state that it is the intent of the Legislature to apply those requirements to the bill and would set forth specified information relating to those requirements. 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 requires the state to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation. This bill would provide that, notwithstanding those provisions, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill. This bill would take effect immediately as a tax levy.
Existing law, the Davis-Stirling Common Interest Development Act, governs the management and operation of common interest developments by an association. Existing law requires the board of an association to provide general notice of a proposed rule change at least 28 days before making the rule change, in accordance with certain procedures. Existing law, however, permits the board to make an emergency rule change if it determines that the change is required to address an imminent threat to public health or safety, or an imminent risk of substantial economic loss to the association, as prescribed. This bill would make nonsubstantive changes to that provision. Existing law, the Common Interest Development Open Meeting Act, prohibits the board of a common interest development from taking action on any item of business outside of a board meeting. Existing law also prohibits the board from conducting a meeting via a series of electronic transmissions, except in specified emergency circumstances. This bill would prohibit a majority of the directors of the board, outside an authorized meeting, from using a series of communications of any kind, directly or through intermediaries, to discuss, deliberate, or take action on any item of business within the board's subject matter jurisdiction, except in an emergency. The bill would also exempt from this prohibition certain informational and ministerial communications. Existing law authorizes the board to adjourn to, or meet solely in, executive session to consider litigation and other specified matters. Existing law requires any matter discussed in executive session to be generally noted in the minutes of the immediately following meeting that is open to the entire membership. This bill would require discussions regarding ongoing litigation to have the case name, case number, and name of the court included as part of the executive session meeting minutes. This bill would require, if open session meetings of the board are electronically recorded using audio, or audio and video, that the recordings be considered a record of the association and be made available to members on the same basis as written meeting minutes. The bill would exempt a recording used solely for the purpose of creating meeting minutes and would authorize that the recording be deleted 12 months after the meeting minutes are completed. The bill, for meetings that are being recorded, would require notice to be given at the beginning of every open session of the board that the meeting is being recorded. Existing law requires the minutes, minutes proposed for adoption that are marked to indicate draft status, or a summary of the minutes of a board meeting, other than an executive session, to be available to members within 30 days of the meeting and distributed to a member upon request and upon reimbursement of the association's cost for making that distribution. This bill would prohibit the imposition of a charge for minutes that are distributed electronically. The bill would allow minutes posted on the association website to meet minute distribution requirements. The bill would require the minutes, or proposed minutes, to include specified information, including the date and time of the meeting. The bill would require an association to make the minutes available to a member who requests a physical copy of the minutes. Existing law requires an association to distribute an annual budget report 30 to 90 days before the end of its fiscal year that contains specified information. This bill would require the annual budget report to also include a statement listing any active litigation in which the association is named as a party, as specified.
The Capital Programs and Climate Financing Authority Act establishes the Capital Programs and Climate Financing Authority, consisting of the Director of Finance, the Treasurer, and the Controller. Among other things, the act authorizes the authority to establish one or more small business assistance funds to do various things, including fund a capital access program for small businesses pursuant to specified law, provide various forms of financial assistance, and make or acquire loans or guarantee commercial loans to participating parties eligible for assistance from those funds. The act requires any moneys repaid or returned to the authority in connection with or as a result of any loan or financial assistance made pursuant to these provisions to be deposited in the small business assistance fund from which the loan or assistance was originally provided. For the purpose of establishing and maintaining small business assistance funds, the act authorizes the authority to levy fees or other charges on, or require deposits from, participating parties receiving financing for a project under the act, as specified. The act requires the authority to establish the California Investment and Innovation Program for the purpose of providing grants to enhance the capacity of community development financial institutions to provide technical assistance and capital access to economically disadvantaged communities in the state, as specified. Existing law defines various terms for these purposes. This bill would authorize the authority to establish one or more small business assistance funds to fund a grant program for community development financial assistance pursuant to the California Investment and Innovation Program. The bill would include in the list of allowed financial assistance that the authority may provide under the act grants made to community development financial institutions in furtherance of that program. By expanding the purposes for which moneys in a continuously appropriated fund may be used, this bill would make an appropriation.
Existing law establishes the Department of Housing and Community Development in the California Housing and Homelessness Agency and makes the department responsible for administering various housing programs throughout the state, including, among others, the Multifamily Housing Program, the Housing for a Healthy California Program, and the California Emergency Solutions Grants Program. Existing law also establishes the Homeless Housing, Assistance, and Prevention Program, administered by the department, for the purpose of providing jurisdictions, as defined, with one-time grant funds to support regional coordination and expand or develop local capacity to address homelessness challenges, as specified. This bill would enact the California Housing Justice Act of 2026, which would require the department to create, by August 1, 2030, finance plans to solve homelessness and to solve the housing unaffordability crisis, and related statewide performance metrics. The bill would also require the department to seek public consult in developing those finance plans. This bill would require the agency, on or before October 1, 2030, to report to the Legislature on the finance plans and performance metrics described above, and to publish goals on its internet website and update any progress toward the goals. The bill would also make related findings and declarations. The bill would make its provisions operative upon appropriation by the Legislature.
The California Constitution provides that all property is taxable and requires that it be assessed at the same percentage of fair market value, unless otherwise provided by the California Constitution or federal law. The California Constitution and existing property tax law provide various exemptions from taxation, including, among others, a disabled veterans' exemption and a veterans' organization exemption. This bill would exempt from taxation, as provided, 50% of that part of the full value of the property that does not exceed $1,000,000 that is owned by, and that constitutes the principal place of residence of, a veteran, the veteran's spouse, or the veteran and the veteran's spouse jointly, if, among other things, the veteran is 100% disabled. The bill would provide an unmarried surviving spouse a property exemption in the same amount that they would have been entitled to if the veteran were alive and if certain conditions are met. In the case of a disabled veteran or unmarried surviving spouse whose household income does not exceed a specified amount for the relevant assessment year, as prescribed, the bill would exempt 100% of that part of the full value of the property that does not exceed $1,000,000 from taxation. The bill would require certain documentation to be provided to the county assessor to receive the exemption and would prohibit any other real property tax exemption from being granted to the claimant if receiving the exemption provided by the provisions of this bill. The bill would make these exemptions applicable for property tax lien dates occurring on or after January 1, 2027, but occurring before January 1, 2032. By imposing additional duties on local tax officials, the bill would impose a state-mandated local program. 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 also would include additional information required for any bill authorizing a new tax expenditure. 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 requires the state to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation. This bill would provide that, notwithstanding those provisions, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill. This bill would take effect immediately as a tax levy.
Under existing tax law, once a tax liability becomes due and payable, as defined, a statutory lien arises for that amount upon all real and personal property belonging to that taxpayer. Existing law establishes a statute of limitations on collections of those liabilities to limit the collection period to 20 years beginning from the date that the latest tax liability for a taxable year or the date any other liability that is not associated with a taxable year becomes due and payable, and thereafter extinguishes that liability. Existing law defines "tax liability" as a liability imposed under the Personal Income Tax Law, the Corporation Tax Law, or the laws related to the administration of franchise and income tax laws, including any additions to tax, interest, penalties, fees, and any other amounts relating to the imposed liability. This bill would redefine "tax liability" to exclude interest, penalties, costs, or fees, except a specified fee on limited liability companies, relating to the assessment of tax, any other amounts relating to the imposed liability, and any additions to tax. The bill would require the collection period for interest, penalties, costs, or fees that may accrue with a particular tax liability to lapse at the same time as the related tax liability.
The Personal Income Tax Law and the Corporation Tax Law, in conformity with federal income tax law, generally define "gross income" as income from whatever source derived, except as specifically excluded, and provide various exclusions from gross income. This bill would, for taxable years beginning on or after January 1, 2027, and before January 1, 2032, provide an exclusion from gross income for any qualified taxpayer, as defined, for amounts received for costs and losses associated with the 2026 Garden Grove chemical leak, as provided. 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 would include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.
