The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws. Existing law, the Sales and Use Tax Law, imposes 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 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 imposes or dedicates certain state sales and use tax rates for local funding, including through the Local Revenue Fund 2011. Existing law provides various exemptions from the taxes imposed by the Sales and Use Tax Law, including, until July 1, 2030, a partial exemption for the sale of, and the storage, use, or other consumption of, qualified tangible personal property, as defined, purchased by a qualified person, as defined, for purchases not exceeding $200,000,000, primarily used for specified purposes, including manufacturing, recycling, and research and development. Existing sales and use tax law provides that the Bradley-Burns Uniform Local Sales and Use Tax Law, the Transactions and Use Tax Law, and those laws imposing certain sales and use tax rates for local funding do not apply to the above-described exemption, thereby subjecting the sale, or the storage, use, or other consumption in this state, of tangible personal property, otherwise exempt from taxation under these provisions, to local sales and use taxes, transactions and use taxes, and state sales and use taxes imposed for local funding. This bill would, for taxable years beginning on or after January 1, 2026, and before January 1, 2031, allow a credit against the taxes imposed by the Personal Income Tax Law and the Corporation Tax Law to a taxpayer in an amount equal to the amount of sales tax reimbursement paid by the taxpayer to a retailer for the purchase of tangible personal property sold at retail in this state, or the amount of use tax paid by the taxpayer on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer, that would have been exempt from taxation pursuant to the above-described exemption, but for the application of local sales and use taxes and transactions and use taxes, or the imposition of certain sales and use tax rates for local funding, as specified. The bill would authorize the California Department of Tax and Fee Administration to provide specified information to the Franchise Tax Board to assist in the administration of the credit, and would apply existing restrictions to the sharing of that information, the violation of which is a crime. By expanding the scope of a crime, this bill would impose a state-mandated local program. This bill would require, on or before May 14, 2026, and annually thereafter, the Department of Finance to provide to the legislative budget committees an estimate of the amount of revenue that would not be realized if the credits described above were allowed for that taxable year and would provide that those credits are allowed only for taxable years for which the Legislature appropriates money in the Budget Act for the administration of those credits. 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. 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 no reimbursement is required by this act for a specified reason. This bill would take effect immediately as a tax levy.
Existing law prescribes various requirements regarding the formation, content, and enforcement of state and local public contracts. Existing law establishes, until January 1, 2027, for contracts entered into on or after January 1, 2017, a claim resolution process applicable to any claim by a contractor in connection with a public works project against a public entity, as specified. For purposes of these provisions, existing law defines "public entity" to include, among others, a city, including a charter city, and county, including a charter county. Existing law imposes various requirements on a public entity in relating to the claim resolution process, including, among other things, conducting a reasonable review of the claim and, within 45 days, providing the claimant a written statement identifying the disputed and undisputed portions of the claim. This bill would repeal the above-described January 1, 2027, repeal date, thereby extending the operation of these provisions indefinitely. By indefinitely extending the duties of local agencies in relation to the above-specified claim resolution process, this bill would impose a state-mandated local program. 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 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. Existing law defines "sale" and "purchase" for these purposes and provides certain exclusions from those definitions. Existing law, until January 1, 2027, excludes the transfer of vested property by a pawnbroker to a person who pledged the property to the pawnbroker as security for a loan, if specified requirements are met, from the definition of "sale" and "purchase," thus excluding that transfer from imposition of sales and use tax. This bill would extend the exclusion of the transfer of vested property by a pawnbroker to the person who pledged it, as described above, until January 1, 2032. Existing law requires a bill authorizing a sales and use tax exemption 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 that additional information required for the above sales and use tax exclusion. 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.
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 credit on or before December 1 of each year until January 1, 2026. This bill would extend that reporting requirement to December 1, 2035. This bill would take effect immediately as a tax levy.
Existing law establishes the California College Promise, under the administration of the Chancellor of the California Community Colleges, to provide funding, upon appropriation by the Legislature, to each community college meeting prescribed requirements. Existing law authorizes a community college to use that funding to waive some or all of the fees for 2 academic years for first-time community college students and returning community college students, as defined, who are enrolled in 12 or more semester units or the equivalent, or less for students certified as "full time," as specified, and who complete and submit either a Free Application for Federal Student Aid or a California Dream Act application, except that a student who has previously earned a degree or certificate from a postsecondary educational institution is not eligible for this fee waiver. This bill would prohibit a certificate awarded to a student by a postsecondary educational institution as part of a course sequence leading to an associate degree from making the student ineligible for that fee waiver.
(1) Existing law provides that in an action for the breach of an obligation not arising from contract, the measure of damages, except as provided, is the amount that will compensate for all the detriment proximately caused thereby, whether it could have been anticipated or not. This bill, with respect to a civil case, claim, action, or arbitration against a network company, its subsidiary, or an app-based driver, as defined, arising from an automobile accident, would, except as specified, prohibit the maximum recovery of a plaintiff for damages for any medical expense for services rendered by a lien-based provider, as defined, from exceeding the 70th percentile of FAIR Health, Inc.'s billed charges, or the 70th percentile of a comparable commercially recognized billed charges database for the same or similar service in the applicable geographic area at the time the service was rendered. The bill would prohibit certain evidence from being introduced that exceeds the recoverable amount. This bill would provide that if a medical lien, as defined, receivable, or right to payment has been sold or otherwise transferred, the maximum recoverable medical expense damages shall not exceed the total consideration paid or payable in connection with the transaction to acquire the lien, receivable, or right to payment, as provided. The bill would require any agreement relating to the sale or transfer of a medical lien, receivable, or right to payment, and the consideration paid or payable therefor, to be discoverable, and would prohibit an undisclosed lien sale or transfer from being asserted against a defendant, insurer, settlement, judgment, or settlement proceeds. The bill would also require certain medical lien financial relationships and attorney referral information to be discoverable. This bill would make it unlawful for an attorney representing a plaintiff under a contingency fee agreement in a civil claim, action, or arbitration, as described above, to refer a client to a health care provider in which the attorney or a member of the attorney's immediate family has a direct ownership interest. The bill would also make it unlawful for an attorney to fee split or receive other specified compensation in connection with the furnishing of lien-based provider medical treatment for a plaintiff and would make it unlawful for an attorney or law firm to provide specified compensation for referrals of clients to lien-based providers for lien-based treatment. The bill would also make other actions related to the reduction of a medical lien unlawful, as specified. This bill would provide that these provisions are severable. (2) The Passenger Charter-party Carriers' Act defines a transportation network company as an organization, whether a corporation, partnership, sole proprietor, or other form, operating in California that provides prearranged transportation services for compensation using an online-enabled platform to connect passengers with drivers using a personal vehicle. Existing law requires a transportation network company to conduct, or have a third party conduct, a local and national criminal background check for each participating driver, as specified, and prohibits a transportation network company from contracting with, employing, or retaining a driver if the driver, among other things, is currently registered on the United States Department of Justice National Sex Offender Public website, has been convicted of any of certain terrorism-related or human trafficking felonies or a violent felony or, within the previous 7 years, has been convicted of any misdemeanor assault or battery, any domestic violence offense, driving under the influence of alcohol or drugs, or any of a specified list of felonies. A violation of the act is a misdemeanor punishable by a fine, imprisonment, or both a fine and imprisonment. This bill would additionally prohibit a transportation network company from contracting with, employing, or retaining a driver if the driver has been convicted of specified offenses or, within the previous 7 years, has been convicted of other specified offenses, including driving under the influence of an alcoholic beverage or drug. The bill would require the background check to be performed prior to the activation of a driver's account and once annually thereafter, as provided. By expanding the scope of a crime, the bill would impose a state-mandated local program. (3) Existing law, the Unruh Civil Rights Act, provides that all persons within the jurisdiction of this state are entitled to full and equal accommodations in all business establishments of every kind whatsoever, regardless of their sex, race, color, religion, ancestry, national origin, disability, medical condition, genetic information, marital status, sexual orientation, citizenship, primary language, or immigration status. This bill would provide that notwithstanding that act, a transportation network company or charter-party carrier of passengers, as defined, may allow a woman passenger on its online-enabled application or platform or a participating woman driver to indicate a preference to be matched with a woman driver or woman passenger, respectively, and facilitate passenger-driver matches based on such preferences. The bill would make these provisions apply retroactively, as provided. (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 no reimbursement is required by this act for a specified reason.
Existing law establishes in the Department of Conservation the Regional Forest and Fire Capacity Program to support regional leadership to build local and regional capacity and develop, prioritize, and implement strategies and projects that create fire adapted communities and landscapes by improving ecosystem health, community wildfire preparedness, and fire resilience. Existing law requires the department, upon appropriation, among other things, to provide block grants to regional entities, as defined, to develop regional strategies and projects that create fire adapted communities and landscapes, as provided. Existing law authorizes regional entities to implement collaborative planning efforts with specified local entities and develop regional priority strategies that develop and support specified goals. This bill would revise and recast the Regional Forest and Fire Capacity Program. The bill would, among other things, authorize regional entities to (1) implement collaborative planning efforts with insurance companies, private and public utilities, and other private and public entities, and (2) develop regional priority strategies that develop and support fire-resistant homes, businesses, and public buildings, as provided. The bill would authorize a public regional entity, or an entity or entities designated by a public regional entity, to organize a regional wildfire partnership, defined as either a partnership between a public regional entity and specified private entities or a joint powers authority, as provided, in order to support the regional priority strategies. The bill would require a regional wildfire partnership to submit an annual report to the Department of Conservation, as provided, and would require the department to make the reports publicly available on its internet website. Existing law, the Bergeson-Peace Infrastructure and Economic Development Bank Act, establishes the California Infrastructure and Economic Development Bank (I-Bank) within the Governor's Office of Business and Economic Development and, among other things, authorizes the I-Bank to make loans, issue bonds, and provide financial assistance for various types of projects that qualify as economic development or public development facilities, as provided. This bill would authorize the I-Bank, in coordination with the Treasurer and the Department of Conservation, to issue revenue bonds to finance regional priority strategies developed by regional wildfire partnerships. The bill would establish the Regional Wildfire Partnership Revolving Fund (revolving fund) in the State Treasury, require moneys generated from the sale of bonds to be deposited in the revolving fund and used exclusively to support a regional wildfire partnership, and continuously appropriate moneys in the revolving fund to the I-Bank to support a regional wildfire partnership. By establishing a continuously appropriated fund, the bill would make an appropriation. The bill would require a regional wildfire partnership receiving funds from the I-Bank to enter into a repayment and participation agreement with the bank, specifying the funding commitments and reporting obligations. The bill would also authorize the I-Bank to provide technical assistance to regional wildfire partnerships.
Existing law requires the governing board of each local educational agency to either provide for an audit of the books and accounts of the local educational agency or make arrangements with the respective county superintendent of schools to provide for that auditing. Existing law requires the governing board of each local educational agency, by January 31 of each year, to review, at a public meeting as an item on the agenda, the annual audit of the local educational agency for the prior year, any audit exceptions identified in that audit, the recommendations or findings of any management letter issued by the auditor, and any description of correction or plans to correct any exceptions or management letter issue, as provided. This bill would change the date by which the governing board or body of each school district, educational joint powers authority, county superintendent of schools, or charter school is required to review the above-described annual audit of the local educational agency at a public meeting from January 31 of each year to instead be within 45 days after the issuance of an audit report. The bill would additionally require the governing board or body of the local educational agency, at the public meeting described above, to accept or reject the annual audit report. To the extent the bill would impose additional duties on local educational agencies or other local entities or 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) Existing law establishes the Office of the State Fire Marshal in the Department of Forestry and Fire Protection and establishes the Deputy Director of Community Wildfire Preparedness and Mitigation within the office. Existing law makes the deputy director responsible for fire preparedness and mitigation missions of the department, as provided. Existing law requires the department to establish a local assistance grant program for fire prevention and home hardening education activities in California and specifies eligible activities under the local assistance grant program, as provided. Under existing law, funding for this local assistance grant program is contingent upon an appropriation by the Legislature. This bill would require the deputy director, on or before January 1, 2027, and every 3 years thereafter, in consultation with the state hazard mitigation officer, as defined, to prepare a Wildfire Risk Mitigation Planning Framework sufficient to quantitatively evaluate wildfire risk mitigation actions, as provided. The bill would require the framework to allow for geospatial evaluation and comparison of wildfire risk mitigation actions, as described, sufficient to direct coordinated mitigation efforts and long-term collaborative mitigation planning. The bill would require the deputy director to, each year the framework is completed, submit a copy of the framework to the Legislature, the Office of Energy Infrastructure Safety, and the Public Utilities Commission for review and consideration. This bill would require the deputy director, on or before April 1, 2027, and every 3 years thereafter, in consultation with the state hazard mitigation officer, to prepare a Wildfire Risk Baseline and Forecast for the state delineated on a statewide level and by county, as provided. The bill would require the forecast to include geographic specificity as determined by the deputy director to be sufficient to evaluate targeted wildfire risk mitigation actions, and to accomplish specific things, including establishing key risk metrics for wildfire risk for the state as a whole, by county, and by geographic location. The bill would require the deputy director to, each year the forecast is completed, submit a copy of the forecast to the Legislature, the Office of Energy Infrastructure Safety, and the Public Utilities Commission for review and consideration. This bill would require the deputy director, on or before August 1, 2027, in consultation with the state hazard mitigation officer, to prepare a Wildfire Mitigation Scenarios Report, to be updated annually. The bill would require the report to contain specified information, including identification of a reasonable range of possible scenarios for overall wildfire risk mitigation spending, as provided. This bill would require the deputy director to contract with a private consultant with special expertise in quantitative evaluation of specified wildfire risk and risk mitigation topics, as provided, to conduct quantitative wildfire risk modeling and for preparation of reports to accomplish the purposes of this act. This bill would, contingent upon an annual appropriation by the Legislature in the annual Budget Act, require the department, beginning in the 2029–30 fiscal year and extending to the 2044–45 fiscal year, inclusive, to make funds available through the local assistance grant program for programs to be implemented by local governments to achieve wildfire risk reduction in a cost-effective manner that is maximally consistent with the Wildfire Risk Mitigation Planning Framework. (2) Existing law requires the State Fire Marshal to identify areas in the state as moderate, high, and very high fire hazard severity zones based on consistent statewide criteria and the severity of the fire hazard. Existing law requires a person who owns, leases, controls, operates, or maintains (A) an occupied dwelling or structure within a very high fire hazard severity zone as designated by a local agency, or (B) a building or structure in the state responsibility area, to comply with specified defensible space requirements, including a requirement to maintain a defensible space of 100 feet from each side and from the front and rear of the structure, and a requirement to create an ember-resistant zone within 5 feet of the structure, based on regulations promulgated by the State Board of Forestry and Fire Protection, as provided. Executive Order No. N-18-25 directs the board to complete the formal rulemaking process applicable to these ember-resistant zone requirements no later than December 31, 2025. Under existing law, the requirement for an ember-resistant zone does not take effect for new structures until the board updates the applicable regulations and guidance document, as specified, and does not take effect for existing structures until 3 years after the effective date for the new structures. A violation of these requirements is a crime. This bill would move up the effective date of the ember-resistant zone requirement for certain existing structures in the state responsibility area, as provided. By expanding the scope of a crime, the bill would impose a state-mandated local program. This bill would revise and recast the local assistance grant program, described above, by, among other things, authorizing funding from the program to be used for projects to plan and carry out risk-targeted wildfire prevention work within a local government's jurisdiction, including costs necessary to use the above-described Wildfire Risk Mitigation Planning Framework to select, plan, and implement projects, and to implement activities consistent with early implementation of the ember-resistant zone rules, as provided. This bill would, upon an annual appropriation by the Legislature in the annual Budget Act, require the department, during the 2025–26 to 2028–29 fiscal years, inclusive, to make funds available through the local assistance grant program for programs to be implemented by local agencies to fund wildfire inspector positions sufficient to conduct inspections in very high fire hazard severity zones, in order to facilitate early implementation of the ember-resistant zone rules for existing commercial and residential structures, as provided. As a condition of receiving funds, the bill would require local agencies to adopt the ember-resistant zone regulations, applicable to very high fire hazard severity zones, as provided. (3) The California Building Standards Law requires any building standard adopted or proposed by state agencies to be submitted to, and approved or adopted by, the California Building Standards Commission before codification. Existing law requires the State Fire Marshal to propose, pursuant to that process, fire protection building standards applicable to buildings in fire hazard severity zones, as provided. Existing law also applies fire protection building standards adopted pursuant to this process to buildings located in urban wildland interface communities, defined as communities identified by the department pursuant to a specified process. From October 1, 2025, to June 1, 2031, inclusive, existing law prohibits proposed building standards affecting residential units from being considered, approved, or adopted by the California Building Standards Commission or any other adopting agency unless a specified condition is met, including that the building standards are amendments by the State Fire Marshal to building standards within the California Wildland-Urban Interface Code. This bill would, notwithstanding that prohibition, require the State Fire Marshal, on or before July 1, 2026, and pursuant to the California Building Standards Law process for state agencies proposing building standards, to propose to extend the applicability of the above-described fire protection building standards to all reconstruction of all buildings destroyed within the perimeters of wildfires that occur on or after July 1, 2026. (4) This bill would incorporate additional changes to Section 4291 of the Public Resources Code proposed by AB 1455 to be operative only if this bill and AB 1455 are enacted and this bill is enacted last. (5) 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 no reimbursement is required by this act for a specified reason.
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.
