Existing sales and use tax laws impose taxes 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 California Alternative Energy and Advanced Transportation Financing Authority Act establishes the California Alternative Energy and Advanced Transportation Financing Authority. The act authorizes, until January 1, 2026, the authority to provide financial assistance to a participating party by authorizing exclusions from sales and use tax for certain projects, including those that promote California-based manufacturing, California-based jobs, advanced manufacturing, the reduction of greenhouse gases, or a reduction in air and water pollution or energy consumption. The Sales and Use Tax Law, for the purposes of the taxes imposed pursuant to that law, until January 1, 2026, excludes the lease or transfer of title of tangible personal property constituting one of those projects to any contractor for use in the performance of a construction contract for a participating party that will use that property as an integral part of the approved project. This bill would extend to January 1, 2028, the authorization to provide financial assistance in the form of a sales and use tax exclusion for projects approved by the authority. The bill would add electrical generation facilities using nuclear fusion technology to the types of projects qualifying for this sales and use tax exclusion. The bill would, on and after January 1, 2026, for an applicant that, together with its parent corporation and subsidiaries, employs 500 or more employees, prohibit the authority from approving a project unless the applicant certifies that the applicant and its subcontractors will comply with certain labor requirements. The bill would make other conforming changes. This bill would take effect immediately as a tax levy.
Existing law requires the State Energy Resources Conservation and Development Commission to prescribe, by regulation, lighting, insulation, climate control system, and other building design and construction standards, and energy and water conservation design standards, for new residential and new nonresidential buildings to reduce the wasteful, uneconomic, inefficient, or unnecessary consumption of energy, as specified. This bill would require the commission to evaluate the cost-effectiveness of passive house energy efficiency standards by California climate zone, using commission-adopted metrics such as long-term system cost. The bill would require the commission to evaluate the use of the 2 passive house energy models currently required for passive house certification in its analysis and the cost-effectiveness of passive house construction compared to existing construction, as specified. The bill would require the commission, on or before July 1, 2028, to submit a report to the Legislature documenting its findings and recommendations.
Existing law prohibits requiring a person desiring to use an electric vehicle charging station, as defined, that requires payment of a fee from paying a subscription fee in order to use the station, or requiring the person to obtain membership in any club, association, or organization as a condition of using the station. Existing law authorizes an electric vehicle charging station to offer services on a subscription- or membership-only basis if the station allows nonsubscribers or nonmembers to use the station through a contactless payment method that accepts major credit and debit cards, as specified, and either an automated toll-free telephone number or a short message system (SMS) that provides the customer with the option to initiate a charging session and submit payment. Existing law authorizes the State Energy Resources Conservation and Development Commission, by regulation that is effective no earlier than January 1, 2028, to add to or subtract from those required payment methods, as specified. This bill would instead authorize the commission to modify, add to, or subtract from those required payment methods, as appropriate in light of changing technologies or cost impacts. This bill would incorporate additional changes to Section 44268.2 of the Health and Safety Code proposed by SB 533 to be operative only if this bill and SB 533 are enacted and this bill is enacted last.
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.
This measure would declare the month of March to be March4Water Month in California and would encourage all Californians to participate in activities and programs during March4Water Month to promote awareness, education, and actions that prioritize water as a vital resource for the state's future.
(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.
Existing law vests the Public Utilities Commission with regulatory authority over public utilities, including electrical corporations. Existing law requires electrical corporations to submit information to the commission for various purposes, as provided. This bill would require the commission, on or before December 31, 2026, to produce a report identifying opportunities and needs to provide for local and system reliability with firm zero-carbon resources over the short term, midterm, and long term, as provided. The bill would require the report to include, among other things, characterization of the resource attributes vital for local and system reliability and identification of barriers, including market barriers, to deploying firm zero-carbon resources to enhance local and system reliability. Under existing law, a violation of the Public Utilities Act or any order, decision, rule, direction, demand, or requirement of the commission is a crime. Because the provisions of this bill would be a part of the act and because a violation of a commission action implementing those 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.
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.
