The Personal Income Tax Law allows various credits against the taxes imposed by that law. This bill would allow a credit against those taxes for each taxable year beginning on or after January 1, 2025, and before January 1, 2030, to a qualified taxpayer, as defined, in an amount equal to 40% of the taxpayer's qualified expenses, as defined, not to exceed $400 per taxable year, or $2,000 cumulatively. Existing law requires any bill authorizing a new tax credit to contain, among other things, specific goals, purposes, and objectives that the tax credit will achieve, detailed performance indicators, and data collection requirements. The bill would also include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.
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The Budget Act of 2024 made appropriations for the support of state government for the 2024–25 fiscal year. This bill would amend the Budget Act of 2024 to require the State Air Resources Board to designate public fire protection agencies or other equivalent agencies to oversee controlled burning activities and to exempt wildland vegetation management burning, as defined, from permitting requirements if conducted by or under the supervision of a public fire protection agency or other equivalent agency designated by the state board. This bill would declare that it is to take effect immediately as a Budget Bill.
Maddy summaryThis bill is a House Resolution that formally recognizes the work of school board members across California by designating January 2025 as School Board Recognition Month. It directly affects local school districts and county offices of education by honoring the nearly 5,000 elected school board members who serve in these roles. The resolution expresses appreciation for their dedication to public education and encourages community members to support these local officials in their efforts to serve students. This is a commemorative measure rather than a policy change, as it does not alter laws or regulations but instead highlights the importance of school governance.
The California Global Warming Solutions Act of 2006 establishes the State Air Resources Board as the state agency responsible for monitoring and regulating sources emitting greenhouse gases. The act requires the state board to approve a statewide greenhouse gas emissions limit equivalent to the statewide greenhouse gas emissions level in 1990 and to ensure the statewide greenhouse gas emissions are reduced to at least 40% below the statewide greenhouse gas emissions limit by 2030. The act authorizes the state board to include the use of market-based compliance mechanisms in its regulation of greenhouse gas emissions. This bill would specify that transportation fuels are not subject to regulations implementing a market-based compliance mechanism for greenhouse gas emissions. Existing law authorizes the state board to adopt and implement motor vehicle fuel specifications for the control of air contaminants and sources of air pollution. Existing law authorizes the state board to grant variances from the gasoline specifications, as provided. This bill would require the state board to grant variances from gasoline specifications, including for gasoline imported from outside the state, whenever a refinery outage or other supply interruption would result in substantial short-term price increases, as specified. Existing law requires the state board to establish, by regulation, maximum standards for volatility of gasoline, as provided. Pursuant to these authorities, the state board has adopted the California Reformulated Gasoline regulations, which include regulations establishing the maximum Reid vapor pressure of gasoline for various regions of the state at specified time periods. This bill would require the state board to waive the Reid vapor pressure requirement on summer-blend gasoline under the California Reformulated Gasoline regulations and to allow for the early transition to winter-blend gasoline if the state board determines that the gasoline market is experiencing a sudden and unusual increase in gasoline prices.
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 Governor to certify certain projects, including energy infrastructure projects, as defined, that meet specified requirements, including a requirement that the applicant agrees to pay the costs of preparing the record of proceedings for the project concurrent with review and consideration of the project, as specified, for streamlining benefits related to CEQA, such as the requirement that judicial actions challenging the certification of an EIR and the granting of approval by a lead agency for certified projects, including any potential appeals to the court of appeal or the Supreme Court, be resolved, to the extent feasible, within 270 days after the filing of the certified record of proceedings with the court. CEQA provides that the certification is no longer valid if the lead agency fails to approve the certified project before January 1, 2033. This bill would revise the definition of "energy infrastructure projects" to include projects that increase the storage of petroleum products at a refinery meeting certain requirements. Because the bill would impose additional duties on lead agencies in conducting the environmental review of petroleum storage projects that are certified by the Governor, including the concurrent preparation of the record of proceedings, 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.
The California Global Warming Solutions Act of 2006 designates the State Air Resources Board as the state agency charged with monitoring and regulating sources of emissions of greenhouse gases. The act authorizes the state board to include in its regulation of those emissions the use of market-based compliance mechanisms. Existing law requires all moneys, except for fines and penalties, collected by the state board from the auction or sale of allowances as part of a market-based compliance mechanism to be deposited in the Greenhouse Gas Reduction Fund. Existing law continuously appropriates 25% of the annual proceeds of the fund to the High-Speed Rail Authority for certain purposes. This bill would require the Controller to transfer the sum of $3,000,000,000, from the unencumbered moneys appropriated to the authority before January 1, 2025, from the Greenhouse Gas Reduction Fund to the General Fund. The bill would specify that the transferred moneys, upon appropriation, are available to provide the owner of every gasoline-powered passenger vehicle, as defined, registered in the state with a $100 rebate to offset California's high gasoline prices.
The Petroleum Industry Information Reporting Act of 1980 requires operators of refineries in the state that produce gasoline meeting California specifications, within 30 days of the end of each calendar month, to submit a report to the State Energy Resources Conservation and Development Commission that contains certain information regarding its refining activities related to the production of gasoline that month. Existing law requires the commission to post, among other things, the reported data, in aggregate, on its internet website within 45 calendar days of the end of each calendar month. This bill would additionally require the commission to post, and regularly update, a dashboard on its internet website that includes the difference in average gasoline prices in California compared to national average gasoline prices, California-specific taxes, fees, regulations, and policies that directly or indirectly contribute to higher gasoline prices within the state and their individual contribution to the difference in average gasoline prices, and any substantiated evidence of price gouging or other anticompetitive behavior within the petroleum industry and its contribution to the difference in average gasoline prices, as specified.
The California Global Warming Solutions Act of 2006 establishes the State Air Resources Board as the state agency responsible for monitoring and regulating sources emitting greenhouse gases. The act requires the state board to adopt rules and regulations to achieve the maximum technologically feasible and cost-effective greenhouse gas emissions reductions to ensure that the statewide greenhouse gas emissions are reduced to at least 40% below the statewide greenhouse gas emissions limit, as defined, no later than December 31, 2030. Pursuant to the act, the state board has adopted the Low-Carbon Low Carbon Fuel Standard regulations. This bill would prohibit the state board from amending the Low-Carbon Low Carbon Fuel Standard regulations prior to January 1, 2026.
Existing law finds and declares that all individuals with exceptional needs have a right to participate in free appropriate public education and special educational instruction and services for these persons are needed in order to ensure the right to an appropriate educational opportunity to meet their unique needs. Existing law provides that it is the intent of the Legislature that education programs are provided under an approved local plan for special education, as provided. This bill would require, consistent with state and federal law, a school district, county office of education, and charter school, when implementing inclusion and universal design for learning initiatives, to consider specified things with respect to the full language access needs of pupils who are deaf, hard of hearing, or deaf-blind, as provided. The bill would require individualized family service plan teams and individualized education program teams, when determining the least restrictive environment for a deaf, hard of hearing, or deaf-blind pupil 0 to 22 years of age, inclusive, to consider the language needs of the pupil, as provided, and to consider reviewing placements and services available to the pupil. By imposing additional duties on school districts, county offices of education, and charter schools, the bill would impose a state-mandated local program. The bill would require the State Department of Education, on or before July 1, 2025, to communicate these requirements to all school districts, county offices of education, and charter schools, as well as notify nonpublic, nonsectarian schools or agencies certified by the state, the special education local plan areas, the California School for the Deaf, and the California School for the Blind of these provisions. 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 vests the Public Utilities Commission with regulatory authority over public utilities, including electrical corporations, while local publicly owned electric utilities are under the direction of their governing boards. Existing law requires electrical corporations, in addition to other requirements to procure generating capacity from bioenergy projects, to collectively procure, by December 1, 2023, their proportionate share of 125 megawatts of cumulative rated generating capacity from bioenergy projects that commenced operations before June 1, 2013, and that use certain feedstocks. This bill would extend that procurement deadline to July 1, 2025. Existing law requires electrical corporations, local publicly owned electric utilities, and community choice aggregators with contracts to procure electricity generated from biomass that expire on or before December 31, 2028, to seek to amend the contracts or to seek approval for new contracts that include expiration dates 5 years later than the expiration dates in the contracts that were operative in 2022. Existing law specifies that this requirement does not apply to biomass facilities located in federal severe or extreme nonattainment areas for particulate matter or ozone. This bill would require those entities to seek to amend the contracts or seek approval for new contracts to include expiration dates at least 5 years later, rather than expiration dates 5 years later, than the expiration dates in the contracts that were operative in 2022. The bill would specify that this contracting requirement applies to a biomass facility located in an area that voluntarily opts for severe or extreme nonattainment status for particulate matter or ozone but the air district has determined that the continued operation of the facility does not impede the air district's ability to meet its applicable attainment deadline. This bill would prohibit the extension of a contract between an electrical corporation, local publicly owned electric utility, or community choice aggregator and a biomass generator that is located in the Sacramento federal ozone nonattainment area unless the biomass generator first obtains a letter or certificate from the air district with jurisdiction over the biomass generator that states that the Sacramento federal ozone nonattainment area voluntarily opted to be classified in one or more federal standards in a severe or extreme nonattainment zone and that the continued operation of the facility does not impede the air district's ability to meet its applicable requirements. This bill would make legislative findings and declarations as to the necessity of a special statute for the Sacramento federal ozone nonattainment area. This bill would incorporate additional changes to Section 399.20.3 of the Public Utilities Code proposed by AB 2276 to be operative only if this bill and AB 2276 are enacted and this bill is enacted last. Under existing law a violation of the Public Utilities Act or an order, decision, rule, direction, demand, or requirement of the commission is a crime. Because a provision of this bill would be a part of the act, and a violation of a commission action implementing the bill's requirements 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.