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, the Climate Corporate Data Accountability Act, requires, on or before July 1, 2025, the State Air Resources Board to develop and adopt regulations to require a reporting entity, defined to mean a corporation, partnership, limited liability company, or other business entity with total annual revenues in excess of $1 billion, as specified, to annually disclose to the emissions reporting organization, as defined, or the state board all of the reporting entity's scope 1 emissions, scope 2 emissions, and scope 3 emissions, as defined. Existing law requires the state board to adopt regulations that authorize it to seek administrative penalties for nonfiling, late filing, or other failure to meet the requirements of the act, as provided. This bill would exempt those regulations from CEQA. Existing law requires, on or before January 1, 2026, and biennially thereafter, a covered entity, defined to mean a corporation, partnership, limited liability company, or other business entity with total annual revenues in excess of $500,000,000, as specified, to prepare a climate-related financial risk report, as specified, and to make this report available to the public on its own internet website. Existing law requires the state board to adopt regulations that authorize it to seek administrative penalties from a covered entity that fails to make the report publicly available on its internet website or publishes an inadequate or insufficient report. This bill would exempt those regulations from CEQA. (2) This bill would appropriate from the Greenhouse Gas Reduction Fund $1,000 to the State Air Resources Board for purposes of implementing the above-described provisions relating to climate corporate accountability and climate-related financial risk, as provided. (3) This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.
Senate Resolution 61 expresses the California Senate's support for improving building resiliency to reduce risks from wildfires and other climate-related hazards. It encourages the adoption of noncombustible materials and resilient construction practices in high-risk areas, particularly in Wildland-Urban Interface zones. The resolution urges state agencies like the Building Standards Commission and Department of Insurance to review and update building codes and policies to enhance safety and reduce economic losses from disasters. As a non-binding resolution, it does not create new laws but formally declares legislative support for these measures.
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. If a lead agency determines that a project will have a significant transportation impact, existing law authorizes the lead agency to mitigate the transportation impact to a less than significant level by helping to fund or otherwise facilitating housing or related infrastructure projects, including by contributing an amount, to be determined pursuant to guidance issued by the Office of Land Use and Climate Innovation, to the Transit-Oriented Development Implementation Fund for purposes of the Transit-Oriented Development Implementation Program. Existing law authorizes the deposit of those contributions into the fund beginning on or before July 1, 2026, as determined by the Department of Housing and Community Development, and makes those moneys available to the department, upon appropriation by the Legislature, for the purpose of awarding funding for affordable housing or related infrastructure projects under the program in accordance with specified priorities. On or before July 1, 2026, and at least once every 3 years thereafter, existing law requires the office, in consultation with other state agencies, to issue guidance related to the implementation of these provisions, as provided. Existing law makes related findings and declarations. This bill would require a contribution to the fund to be deemed full and complete mitigation for that portion of the project's significant transportation impact mitigated by the contribution to the fund and a legally sufficient mitigation measure under CEQA. The bill would authorize the deposit of those contributions into the fund beginning on the date of the issuance of the initial guidance by the office. The bill would make additional related findings and declarations.
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 requires the Department of Forestry and Fire Protection to do certain things with respect to fire prevention, including organizing fire crews and patrols. This bill would require, upon appropriation by the Legislature, the Department of Forestry and Fire Protection, the Office of Emergency Services, and the Department of Toxic Substances Control, in consultation with specified entities, to form a workgroup related to exposure to toxic heavy metals after a wildfire. The bill would require the workgroup to do certain things, including establishing best practices and recommendations for wildfire-impacted communities, first responders, and other personnel engaged in wildfire response and cleanup to avoid exposure to heavy metals after a wildfire, including outreach. The bill would authorize the Department of Forestry and Fire Protection to contract with public universities, research institutions, and other technical experts to support the work of the workgroup. The bill would require the Department of Forestry and Fire Protection, the Office of Emergency Services, and the Department of Toxic Substances Control to report their findings to the Legislature not more than 3 years after the convening of the first meeting of the workgroup.
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 Beverage Container Recycling and Litter Reduction Act, a violation of which is a crime, requires a distributor of beverage containers, as defined, to pay to the Department of Resources Recycling and Recovery a monthly redemption payment for every beverage container sold or transferred, as provided. The act requires the department to deposit those amounts into the California Beverage Container Recycling Fund. The fund is continuously appropriated to, among other things, pay refund values and administrative fees to processors that receive empty beverage containers from recyclers. The act specifies that a beverage container that is a box, bladder, or pouch, or similar container, containing wine or distilled spirits has a redemption payment and refund value of $0.25. This bill would reduce the redemption payment and refund value for one of those wine or distilled spirit beverage containers, if it has a capacity of less than 24 fluid ounces, from $0.25 to $0.10, beginning January 1, 2026. By expanding the scope of 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 Office of Land Use and Climate Innovation in the Governor's office for the purpose of serving the Governor and the Governor's cabinet as staff for long-range planning and research and constituting the comprehensive state planning agency. Existing law authorizes a local agency to finance infrastructure projects through various means, including by authorizing a city or county to establish an enhanced infrastructure financing district to finance public capital facilities or other specified projects of communitywide significance that provide significant benefits to the district or the surrounding community. This bill would require the office, upon appropriation by the Legislature, to establish the Infrastructure Gap-Fund Program to provide grants to local agencies for the development and construction of infrastructure projects, as defined, facing unforeseen costs after starting construction. The bill would authorize the office to provide funding for up to 20% of a project's additional projected cost, as defined, after the project has started construction, subject to specified conditions, including, among other things, that the local agency has allocated existing local tax revenue for at least 45% of the initially budgeted total cost of the infrastructure project. When applying to the program, the bill would require the local agency to demonstrate challenges with completing the project on time and on budget and how the infrastructure project helps meet state and local goals, as specified. The bill would require the office to develop guidelines to implement the program that establish the criteria by which grant applications will be evaluated and funded. The bill would make these provisions operative on January 1, 2030.
Senate Resolution 50 designates October 8, 2025, as "California Hydrogen and Fuel Cell Day" to recognize the state's leadership in hydrogen and fuel cell technologies. The resolution highlights California's advancements in clean energy, environmental sustainability, and innovation in these fields, including applications in transportation, power generation, and industrial decarbonization. It does not create new laws or regulations but serves as a symbolic acknowledgment of the state's role in advancing clean hydrogen solutions.
