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.
Existing law, the Mobilehome Residency Law, prescribes various terms and conditions of tenancies in mobilehome parks. The law defines "mobilehome park" for these purposes to mean an area of land where 2 or more mobilehome sites are rented, or held out for rent, to accommodate mobilehomes used for human habitation. The law caps the amount by which management of a qualified mobilehome park may increase the gross rental rate for a tenancy over the course of any 12-month period. The cap is the lower of 5% of the lowest gross rental rate charge for a tenancy at any time during the preceding 12 months or 3% of that amount plus the percentage change in the cost of living. Under that law, a mobilehome park is subject to that cap if it is located within and governed by the jurisdictions of 2 or more incorporated cities. The law repeals these rent cap provisions on January 1, 2030. This bill would additionally make any mobilehome park that is located in the City of Torrance subject to that cap, as specified, and would extend the repeal of these rent cap provisions to January 1, 2036. For a mobilehome park that is located in the City of Torrance, the bill would cap the rent on January 1, 2027, at the amount of rent as of January 5, 2026, plus the maximum permissible increase described above. This bill would make legislative findings and declarations as to the necessity of a special statute for the City of Torrance.
Existing law requires the Commission on Teacher Credentialing to, among other duties, establish standards for the issuance and renewal of credentials, certificates, and permits. Existing law requires the commission to appoint a Committee of Credentials and requires allegations of acts or omissions for which adverse action may be taken against applicants or holders of teaching or services credentials to be reported to the committee. Existing law requires a person applying for a certificated or noncertificated position at a school district, county office of education, charter school, state special school or diagnostic center operated by the State Department of Education, or private school to provide that prospective employer with a complete list of every school district, county office of education, charter school, state special school or diagnostic center operated by the department, and private school that previously employed the applicant. Existing law requires those entities, when considering an applicant for a certificated or noncertificated position, to inquire with each disclosed entity as to whether the applicant, while previously employed by the disclosed entity, was the subject of any credible complaints of, substantiated investigations into, or discipline for, egregious misconduct. Existing law requires the responding entities that have made a report of an employee's egregious misconduct to the commission to disclose this fact to the inquiring entity, and to provide the inquiring entity with a copy of all relevant information within its possession that was reported to the commission, as applied to certificated employees, or used to support a substantiated investigation, as applied to noncertificated employees. This bill would establish that the failure by a certificated employee to provide the above-described employment history constitutes unprofessional conduct and may subject the person applying for the certificated position to adverse action by the commission. The bill would prohibit the superintendent of a school district or county office of education, or the chief administrator of a charter or private school, from hiring a certificated or noncertificated employee without completing the applicable inquiry for employment history, as described above. The bill would require the superintendent of a school district or county office of education, or the chief administrator of a charter or private school, to ensure compliance with the above-described inquiries for employment history of certificated or noncertificated employees. The bill would establish that the failure to comply with these requirements constitutes unprofessional conduct and may subject the superintendent or chief administrator to adverse action by the commission. To the extent the bill would impose additional duties on local agencies 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.
Existing law authorizes the Department of Housing and Community Development, upon appropriation, to make loans or grants, or both loans and grants, to rehabilitate, capitalize operating subsidy reserves for, and extend the long-term affordability of department-funded housing projects that have an affordability restriction that has expired, that have an affordability restriction with a remaining term of less than 10 years, or are otherwise at risk of conversion to market-rate housing. This bill would also authorize the department to make those loans and grants to rehabilitate, capitalize operating subsidy reserves for, and extend the long-term affordability of housing projects that qualify as a challenged development, as defined. The bill would require the department to grant priority for these loans and grants to housing projects that are department funded and have an affordability restriction that has expired or have a remaining term of less than 10 years, or are otherwise at risk for conversion, as defined. The bill would authorize the department to establish separate selection and underwriting standards for these projects and projects that are challenged developments. The bill would require, prior to allocating program funds, the department to evaluate the above-described developments to help inform program guidelines and allocation decisions. The bill would require the department to allocate at least 10% of funds of every round to challenged developments that are not department-funded, as specified.
Existing law, the Planning and Zoning Law, provides for the creation by local ordinance, or by ministerial approval if a local agency has not adopted an ordinance, of accessory dwelling units in areas zoned for single-family or multifamily dwelling residential use in accordance with specified standards and conditions. Existing law also provides for the creation of junior accessory dwelling units by local ordinance, or, if a local agency has not adopted an ordinance, by ministerial approval, in single-family residential zones in accordance with specified standards and conditions. Existing law, the Davis-Stirling Common Interest Development Act, among other things, makes void and unenforceable any covenant, restriction, or condition contained in any instrument affecting the transfer or sale of any interest in a planned development, and any provision of a governing document, that effectively prohibits or unreasonably restricts the construction or use of an accessory dwelling unit or junior accessory dwelling unit on a lot zoned for single-family residential use that meets the above-described standards and conditions for those units. This bill would revise the provision governing prohibitions or restrictions on the construction or use of an accessory dwelling unit or junior accessory dwelling unit on a lot zoned for single-family residential use to instead apply to a lot zoned to allow single-family residential use. Other existing law also generally makes void and unenforceable any covenant, restriction, or condition contained in any instrument affecting the transfer or sale of any interest in real property that either effectively prohibits or unreasonably restricts the construction or use of an accessory dwelling unit or junior accessory dwelling unit on a lot zoned for single-family residential use that meets the above-described standards and conditions for those units. This bill would similarly revise that provision to instead apply to a lot zoned to allow single-family residential use. Existing law requires a local agency to ministerially approve a building permit application within a residential or mixed-use zone to create certain accessory dwelling units and junior accessory dwelling units, or any combination of those units, if specified conditions are met, including, among other things, requiring the ministerial approval of one detached, new construction, accessory dwelling unit that does not exceed 4-foot side and rear yard setbacks for a lot with a proposed or existing single-family dwelling, as specified. This bill would increase the number of detached, new construction, accessory dwelling units that a local agency is required to ministerially approve on lots with a proposed or existing single-family dwelling, as described above, to 2. However, the bill would expressly state that a local agency is not required to ministerially approve an application for a building permit to create a junior accessory dwelling unit on the same lot where 2 detached, new construction, accessory dwelling units have been constructed. By imposing new duties on local governments with respect to the approval of accessory dwelling units, 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 Planning and Zoning Law requires each planning agency to prepare and the legislative body of each county and city to adopt a comprehensive, long-term general plan for the physical development of the county or city, and specified land outside its boundaries, that contains specified mandatory elements, including an environmental justice element, or related goals, policies, and objectives integrated in other elements, that identifies disadvantaged communities, as defined, within the area covered by the general plan of the city, county, or city and county, if the city, county, or city and county has a disadvantaged community, as specified. The law requires a city, county, or city and county subject to these provisions to adopt or review the environmental justice element, or the environmental justice goals, policies, and objectives in other elements, upon the adoption of the next revision of two or more elements concurrently on or after January 1, 2018. This bill would require a city, county, or city and county to meaningfully involve disadvantaged communities in the development, adoption, and implementation of the environmental justice element, or the related goals, policies, and objectives integrated in other elements, using methods that are designed to effectively involve disadvantaged communities based on local conditions and circumstances, as specified. The bill would require a city, county, or city and county subject to these provisions to adopt or review the environmental justice element, or the environmental justice goals, policies, and objectives in other elements, upon the earliest of the adoption or next revision of two or more elements concurrently on or after January 1, 2018, or June 30, 2031, except as specified. By increasing the duties on local governments, this 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, the Governor's Reorganization Plan No. 1 of 2025 (GRP) , which became effective on July 5, 2025, reorganized specified state agencies and departments, including eliminating the Business, Consumer Services, and Housing Agency as of July 1, 2026, and instead establishing the Business and Consumer Services Agency and the California Housing and Homelessness Agency. The GRP, as of July 1, 2026, sets forth the general responsibilities and roles of the California Housing Homelessness Agency, the Department of Housing and Community Development, the Housing Development and Finance Committee, and the California Housing Finance Agency in carrying out state housing policies and programs. Existing law establishes programs providing assistance for, among other things, multifamily housing, farmworker housing, and veteran housing. This bill would require the California Housing and Homelessness Agency, the California Housing Finance Agency, the California Debt Limit Allocation Committee, the California Tax Credit Allocation Committee, and the Housing Development and Finance Committee, no later than July 1, 2027, when administering a multifamily affordable housing program, as specified, to, among other things, review, analyze, and make any changes necessary to their guidelines and regulations to facilitate the production and use of factory-built housing.
(1) Existing law, the Planning and Zoning Law, requires each county and city to adopt a comprehensive, long-term general plan for the physical development of the county or city, which includes, among other mandatory elements, a housing element. For the 4th and subsequent revisions of the housing element, existing law requires the Department of Housing and Community Development, in consultation with each council of governments, to determine each region's existing and projected need for housing, and requires the appropriate council of governments, or the department for cities and counties without a council of governments, to adopt a final regional housing plan that allocates a share of the regional housing need to each city, county, or city and county, as provided. Existing law authorizes at least 2 or more cities and a county, or counties, at least 28 months prior to the scheduled housing element revision, to form a subregional entity to allocate the subregion's existing and projected housing need among its members. If the council of governments does not receive a notification of this formation at least 28 months prior to the update, existing law requires the council of governments to implement specified requirements regarding the regional housing need process. Existing law requires the council of governments to determine the share of regional housing need assigned to each delegate subregion at least 25 months prior to the scheduled revision. This bill, except with respect to the 7th housing element cycle for councils of governments with a housing element revision due date during the calendar year 2027, 2028, or 2029, would extend the above-described timeline for cities and counties to form a subregional entity to allocate the subregion's housing need, as provided, from 28 months to 34 months, and the above-described timeline for the council of governments to determine the share of regional housing need assigned to each subregion from 25 months to 31 months, respectively. (2) Existing law, at least 2 years before a scheduled revision of the housing element, as specified, requires each council of governments, or delegate subregion as applicable, to develop, in consultation with the department, a proposed methodology for distributing the existing and projected regional housing need to jurisdictions, as specified. Existing law, at least 112 years before a scheduled revision of the housing element, as specified, requires each council of governments and delegate subregion, as applicable, to distribute a draft allocation of regional housing needs to each local government in the region or subregion, where applicable, and the department, as specified. This bill, except with respect to the 7th housing element cycle for councils of governments with a housing element revision due date during the calendar year 2027, 2028, or 2029, would instead require that the above-described methodology be developed at least 212 years before a scheduled revision of the housing element, and that the distribution of the draft allocation plan be made at least 2 years before a scheduled revision of the housing element, respectively. (3) Existing law requires each city, county, and city and county to, among other things, revise its housing element according to a specified schedule. Existing law generally requires local governments within the jurisdiction of certain metropolitan planning organizations or regional transportation planning agencies to update their housing elements 18 months after adoption of every 2nd regional transportation plan update, but not later than 8 years later than the deadline for adoption of the previous 8-year housing element, as specified. For subsequent revisions of the housing element after the 5th revision, existing law requires certain local governments to revise their housing elements at 5-year intervals, as specified. For the 7th revision and subsequent revisions of the housing element, existing law makes subsequent revisions due 24 months after the adoption of the 2nd regional transportation plan update for local governments within the jurisdiction of the Southern California Association of Governments, except as provided. This bill would instead generally require local governments within the above-described metropolitan planning organizations or regional transportation planning agencies to update their housing elements 18 months after the estimated adoption date of every 2nd regional transportation plan update, as specified. The bill would require the 8th revision of the housing elements for the certain local governments previously at 5-year intervals for the 7th revision, to be due by June 30, 2032. The bill would also require, for the 9th and subsequent revisions of the housing elements for those local governments, to be due 18 months after adoption of every 2nd regional transportation plan update, as provided. For the 8th and subsequent revisions, the bill would require a local government within the Southern California Association of Governments to adopt the revised housing no later than 8 years later than the deadline for adoption of the previous 8-year housing element. The housing element law requires a metropolitan planning organization or regional transportation planning agency that has an 8-year revision interval described above to notify the Department of Housing and Community Development and the Department of Transportation in writing of the estimated adoption date for its next regional transportation plan update at least 12 months before the estimated adoption date. This bill would instead require the above-described notification 24 months before the estimated adoption date. (4) 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. (5) By requiring local officials to provide a higher level of service, 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 Housing Authorities Law establishes a housing authority within each county and city and authorizes the authority to, among other things, prepare, carry out, acquire, lease, and operate housing projects and housing developments for persons of low income, as provided. This bill would, unless required by federal law, and except as specified, prohibit a housing authority or other covered housing provider, as defined, from establishing or implementing any rules, policies, or procedures that impose term limits or work requirements, as defined, as a condition of eligibility for any covered housing or that impact the amount of the rent subsidy or assistance provided to covered housing tenants. The bill would, however, permit a covered housing provider to establish or implement a voluntary employment or job training program if specified conditions apply. The bill would provide that its provisions do not limit or alter the operation of specified federal housing programs and requirements.
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. The Permit Streamlining Act sets forth various procedures for the review and approval of development project applications. Among other things, the act requires a public agency that is the lead agency or a responsible agency for a development project to approve or disapprove the project within a specified period of time, which varies depending on the project's phase in the CEQA process. The act defines "development project" to include specified housing development projects, as provided. This bill would additionally require approval or disapproval of a housing development project within 30 days from the date of certification by the lead agency of the EIR, if the EIR is prepared pursuant to specified provisions of CEQA if certain other conditions are met. The bill would also define "housing development project" for the purposes of the Permit Streamlining Act and make additional conforming changes. By imposing additional duties on local agencies, 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.
