Existing law, the Personal Income Tax Law and the Corporation Tax Law, in conformity with federal income tax law, generally defines "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income. Existing federal law authorizes an applicable entity, as defined, to receive a refund for specified environmental credits against the taxes imposed under federal law and excludes a refund payment made pursuant to that law from gross income. Existing federal law also authorizes an eligible taxpayer, as defined, to transfer the value of that refundable credit and exempts from gross income payment received by the transferor as consideration for the transfer. Existing federal law prohibits the transferee from deducting the amount paid as consideration for the transfer. This bill, in conformity with federal law, for taxable years beginning on or after January 1, 2026, and before January 1, 2031, would exclude from gross income a refund payment made for the specified federal environmental credits described above and any payment received by a transferor as consideration for a transfer, as provided. The bill would also prohibit a transferee from deducting the amount paid as consideration for the transfer, in conformity with federal law. Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.
(1) The California Environmental Quality Act (CEQA) requires a lead agency, as defined, to prepare, or cause to be prepared, and certify the completion of an environmental impact report (EIR) on a project that it proposes to carry out or approve that may have a significant effect on the environment or to adopt a negative declaration if it finds that the project will not have that effect. CEQA also requires a lead agency to prepare a mitigated negative declaration for a project that may have a significant effect on the environment if revisions in the project would avoid or mitigate that effect and there is no substantial evidence that the project, as revised, would have a significant effect on the environment. Existing law exempts from CEQA a rezoning that implements the schedule of actions contained in an approved housing element, as specified. This bill would subject a rezoning that would allow for the construction of a bed and breakfast inn, motel, hotel, or other transient lodging to CEQA review even if the rezoning implements a schedule of actions contained in an approved housing element. The bill would specify that other transient lodging does not include a residential hotel, as defined, or a resident's use or marketing of a unit as short-term lodging, as defined, in a manner that is consistent with local law. (2) Existing law, for the approval of a proposed housing development project, as defined, that would otherwise be exempt from CEQA pursuant to a statutory exemption, or specified categorical exemptions adopted before January 1, 2026, but for a single disqualifying condition, as specified, limits the application of CEQA to the effects upon the environment that are caused solely by that single condition. For these projects, existing law requires the initial study or EIR to examine only those effects that the lead agency determines, based upon substantial evidence in the record, are caused solely by the single condition that makes the proposed project ineligible for a statutory or categorical exemption. This bill would exempt from that limited application of CEQA a housing development project that has a project site or parcel size that exceeds 4 acres, if the project is a builder's remedy project, as defined, and the project applicant applied, as specified. This bill would subject a project that includes a bed and breakfast inn, hotel, motel, or other transient lodging, as specified, to full CEQA review even if it would be eligible for the limited application of CEQA described above because of a single disqualifying condition. The bill would specify that other transient lodging does not include a residential hotel, as defined, or a resident's use or marketing of a unit as short-term lodging, as defined, in a manner that is consistent with local law. To the extent that this bill would impose new responsibilities on a lead agency, the bill would impose a state-mandated local program. (3) Existing law exempts from CEQA, except when located on natural and protected lands, a project that consists exclusively of a facility for advanced manufacturing, as specified. Existing law, the Administrative Procedure Act, sets forth the requirements for the adoption, publication, review, and implementation of regulations by state agencies. This bill would repeal the CEQA exemption for a project that consists exclusively of a facility for advanced manufacturing. The bill would instead exempt from CEQA a project that consists exclusively of a facility for manufacturing, producing, or assembling certain products, components, or systems, as provided, if, among other things, the project is not located within 300 feet of a sensitive receptor, as defined, and the project applicant demonstrates high road employment standards, as defined, and certifies to the lead agency that it will maintain those standards in the development, construction, and operation of the facility. Because a lead agency would be required to determine whether a project meets the high road employment standards, the bill would impose a state-mandated local program. The bill would require the State Energy Resources Conservation and Development Commission to develop and make available to lead agencies guidelines for evaluating whether a project applicant demonstrates high road employment standards. The bill would exempt the development of these guidelines from the Administrative Procedure Act. (4) This bill would appropriate $10,000 from the General Fund to the Office of Land Use and Climate Innovation for implementation of this act. (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. (6) This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.
This measure would proclaim that the State of California celebrates the numerous contributions of public and private sector nuclear fusion organizations within California for advancing fusion energy research and development, applauds recent scientific advances in magnetic fusion energy and inertial confinement at public research facilities in San Diego and Livermore, recognizes the vast potential of fusion energy for addressing key climate and national security goals and the contributions of California's private fusion industry, commends the University of California's Office of the President for its leadership in establishing the Pacific CREST Fusion initiative, and supports developing the fusion energy ecosystem with the goal of siting a first-of-a-kind fusion pilot plant in California by the 2040s.
Existing law establishes the Wildlife Conservation Board within the Department of Fish and Wildlife. Under existing law, the board administers various habitat conservation and restoration programs. This bill would require, upon appropriation by the Legislature, the sum of $21,500,000 to be allocated to the board for floodplain acquisition, habitat restoration, and associated conservation projects on floodplains in the Counties of Kern, Kings, and Tulare, as provided. This bill would make legislative findings and declarations as to the necessity of a special statute for Counties of Kern, Kings, and Tulare.
The California Environmental Quality Act (CEQA) requires a lead agency, as defined, to prepare, or cause to be prepared, and certify the completion of an environmental impact report (EIR) on a project that it proposes to carry out or approve that may have a significant effect on the environment or to adopt a negative declaration if it finds that the project will not have that effect. CEQA also requires a lead agency to prepare a mitigated negative declaration for a project that may have a significant effect on the environment if revisions in the project would avoid or mitigate that effect and there is no substantial evidence that the project, as revised, would have a significant effect on the environment. CEQA authorizes the preparation and certification of an EIR for a program, plan, policy, or ordinance, commonly known as a "program EIR," and requires a lead agency to examine later activities in the program in light of the program EIR to determine whether an additional environmental document is required to be prepared. This bill would require, on or before January 1, 2027, the State Board of Forestry and Fire Protection to update the California Vegetation Treatment Program Final Program Environmental Impact Report (FPEIR) to, among other things, expand the area that is treatable landscape under the FPEIR to portions of the state suitable for vegetation treatment consistent with the FPEIR, regardless of fire suppression responsibility designation, and recognize cultural burning conducted pursuant to a specified law as a covered treatment activity. The bill would authorize a public agency to partner with a federally recognized California Native American tribe to conduct a project under the FPEIR in the agency's jurisdiction.
Existing law, the California Emergency Services Act, authorizes the Governor to declare a state of emergency during conditions of disaster or extreme peril to persons or property. Existing law authorizes the Governor, during a state of emergency, to suspend any regulatory statute, or statute prescribing the procedure for conduct of state business, or the orders, rules, or regulations of any state agency, if the Governor determines and declares that strict compliance with any statute, order, rule, or regulation would in any way prevent, hinder, or delay the mitigation of the effects of the emergency. Under the authority of the California Emergency Services Act, on March 1, 2025, Governor Gavin Newsom issued a proclamation of a state of emergency that suspends applicable state statutes, rules, regulations, and requirements that fall within the jurisdiction of boards, departments, and offices within the California Environmental Protection Agency or the Natural Resources Agency to the extent necessary for expediting critical fuels reduction projects, as provided. The proclamation requires an individual or entity desiring to conduct a critical fuels reduction project to request the secretary of the appropriate agency to make a determination that the proposed project is eligible for the suspension and requires the California Environmental Protection Agency and the Natural Resources Agency to maintain on their respective internet website a list of all suspensions approved. This bill would, on or before January 31, 2026, require the California Environmental Protection Agency and the Natural Resources Agency to each report to the Legislature information on the implementation of the above-described proclamation of emergency, as provided. The California Environmental Quality Act (CEQA) requires a lead agency, as defined, to prepare, or cause to be prepared, and certify the completion of an environmental impact report on a project that it proposes to carry out or approve that may have a significant effect on the environment or to adopt a negative declaration if it finds that the project will not have that effect. CEQA also requires a lead agency to prepare a mitigated negative declaration for a project that may have a significant effect on the environment if revisions in the project would avoid or mitigate that effect and there is no substantial evidence that the project, as revised, would have a significant effect on the environment. CEQA exempts from its requirements certain projects. This bill would, until January 1, 2028, exempt from CEQA critical fuels reduction projects conducted in communities located in very high fire hazard severity zones, as provided. The bill would require the lead agency to hold a noticed public meeting to hear and respond to public comments before determining that a project is exempt and would require the lead agency to provide notice of the public meeting on its internet website at least 30 days before the public meeting. The bill would require the lead agency, if it determines that a project is not subject to CEQA and approves or carries out that project, to file a notice of exemption with the Office of Land Use and Climate Innovation and with the clerk of the county in which the project will be located. Because a lead agency would be required to determine whether a project qualifies for this exemption, 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 no reimbursement is required by this act for a specified reason.
The California Urban Forestry Act of 1978 has a stated purpose of the promotion of the use of urban forest resources for the purpose of increasing integrated projects with multiple benefits in urban communities, including, but not limited to, the benefit of expanded urban forest canopy and community greening. This bill would also include school greening, as defined, as a benefit of the act. The act requires the Department of Forestry and Fire Protection to implement a program in urban forestry to encourage better tree management and planning in urban areas to increase integrated, multiple benefit projects by assisting urban areas with innovative solutions to problems including, among other things, improved capture of storm water and dry weather runoff, addressing water shortages. This bill would provide improving school greening as a problem to be addressed by the program. The act requires the department to complete a statewide strategic plan, as specified, and to submit the plan to the Legislature on or before June 30, 2025. This bill would require the plan to be submitted to the Legislature on or before June 30, 2026. The act requires the department to provide technical assistance to urban areas with respect to, among other things, improvement and enhancement of local water capture for urban forest maintenance, and requires the department to provide advice and guidance to cities, counties, districts, and other specified entities on, among other things, best practices and metrics for maintaining urban forest health. This bill would require the department to also provide technical assistance to urban areas with respect to improvement of public schools to create tree-shaded, natural school grounds, as specified, and to provide advice and guidance on use of trees in urban areas to promote community resilience and adaptation. The act authorizes the Director of Forestry and Fire Protection to make grants to provide assistance for specified projects, including, but not limited to, tree planting projects and other categories of projects recommended by the director, as provided. This bill would include, as part of that assistance, funding for school greening to optimize tree canopy cover and nature-based learning. The bill would authorize the director to authorize a negotiated indirect cost rate agreement within an approved project that is funded with state or federal dollars. The bill would also make conforming changes.
Under existing law, the Department of Toxic Substances Control generally regulates the management and handling of hazardous waste and hazardous materials. Existing law authorizes certain entities to operate household hazardous waste collection facilities, as defined, under permits issued by the department. A violation of the hazardous waste control laws is a crime. This bill would, until January 1, 2029, require the department to evaluate opportunities to increase safety and convenience related to the management and disposal of vape pens confiscated from students by a school, as provided, and identify any recommendations that require future legislative action. The bill would authorize a household hazardous waste collection facility to conduct physical treatment activities involving the disassembly of household hazardous waste to separate batteries, valves, electronic components and other parts containing liquids or gases, including, but not limited to, the disassembly of vape pens, in a manner that does not result in the unauthorized release of hazardous materials. Existing law authorizes a public agency, or its contractor, to conduct a materials exchange program at a household hazardous waste collection facility to make reusable household hazardous products or materials available to recipients, as a part of its household hazardous waste collection program, if the public agency, or its contractor, complies with specified requirements. The bill would prohibit a public agency, or its contractor, from including vape pens in a materials exchange program. Because a violation of these provisions would be a crime, 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 no reimbursement is required by this act for a specified reason.
Existing law establishes the Shared Habitat Alliance for Recreational Enhancement (SHARE) program to encourage private landowners to voluntarily make their land available to the public for wildlife-dependent recreational activities, as specified. Existing law requires a cap on financial compensation offered to a private landowner of $30 per acre, or $50 per public participant per day. Existing law authorizes the Department of Fish and Wildlife, as part of the SHARE program, to make grants to, or enter into agreements with, nonprofit organizations, governmental entities, or any other entities for purposes of carrying out the SHARE program. This bill would require, rather than authorize, the department to make those grants to, or enter into agreements with, the above-described entities, including a nonprofit conservation organization, when the department finds the grants or agreements are necessary for carrying out the purposes of the SHARE program. The bill would increase the required cap on financial compensation offered to private landowners pursuant to the SHARE program to $52 per acre, or $87 per public participant per day, and would require those figures to be adjusted annually for inflation, as provided. The bill would authorize the department to reimburse a nonprofit organization, a private landowner, or other entity for its services related to the implementation of the program. The bill would repeal these provisions on January 1, 2031. This bill would require the Director of Fish and Wildlife, on or before October 1, 2029, to submit a written report to the Legislature that evaluates the effect of changes to the SHARE program, as provided.
The California Endangered Species Act prohibits the taking of an endangered, threatened, or candidate species, except as specified. Under the act, the Department of Fish and Wildlife (department) may authorize the take of listed species by certain entities through permits or memorandums of understanding for specified purposes. 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 based on the severity of fire hazard that is expected to prevail in those areas. Existing law requires a local agency to designate, by ordinance, moderate, high, and very high fire hazard severity zones in its jurisdiction within 120 days of receiving recommendations from the State Fire Marshal, as provided. This bill would authorize a city, county, city and county, special district, or other local agency to submit to the department a wildfire preparedness plan to conduct wildfire preparedness activities on land designated as a fire hazard severity zone, as defined, that minimizes impacts to wildlife and habitat for candidate, threatened, and endangered species. The bill would require the wildfire preparedness plan to include, among other things, a brief description of the planned wildfire preparedness activities, the approximate dates for the activities, and a description of the candidate, endangered, and threatened species within the plan area. The bill would require the department to impose a fee on a local agency for the cost of reviewing a wildfire preparedness plan submitted by that local agency, as specified. The bill would require the department, if sufficient information is included in the wildfire preparedness plan for the department to determine if an incidental take permit is required, to notify the local agency within 90 days of receipt of the wildfire preparedness plan if an incidental take permit or other state permit is needed, or if there are other considerations, exemptions, or streamlined pathways that the wildfire preparedness activities qualify for, including, but not limited to, the State Board of Forestry and Fire Protection's California Vegetation Treatment Program. The bill would require the department to provide the local agency, in its notification, with guidance that includes, among other things, a description of the candidate, endangered, and threatened species within the plan area and measures to avoid, minimize, and fully mitigate the take of the candidate, threatened, and endangered species, as provided. The bill would require the department, on or before July 1, 2026, to make a standard wildfire preparedness plan submission form publicly available on its internet website. The bill also would require the department, commencing January 1, 2027, to annually post on its internet website a summary of the wildfire preparedness plans submitted and include specified information in that summary.
