Asm. Dawn Addis

The Corporation Tax Law imposes on every corporation doing business in the state, as defined, a tax according to or measured by net income and, in the case of a corporation with income derived from or attributable to sources both within and without this state, apportions the income between this state and other states and foreign countries in accordance with a single sales formula based on the sales within and without this state, except that in the case of an apportioning trade or business that derives more than 50% of its gross business receipts from conducting one or more qualified business activities, as defined, business income is apportioned in accordance with a specified 3-factor formula. Existing federal law, for purposes of determining a taxpayer's gross income for federal income tax purposes, requires that a person who is a United States shareholder of any controlled foreign corporation, as defined, to include in their gross income the net CFC tested income, as provided. The Corporation Tax Law, for taxable years beginning on or after January 1, 2003, for purposes of determining income derived from or attributable to sources within this state, allows corporations to make a statutory election as to whether their income is determined on a "water's-edge" basis or on a worldwide unitary basis. Under existing law, the election to report income on a water's-edge basis remains in effect until terminated, and provides conditions for the termination of the election. This bill, for taxable years beginning on or after January 1, 2026, would require a taxpayer that files on a water's-edge basis to account for net CFC tested income within the water's-edge group, as provided. The bill would require a taxpayer that files on a water's-edge basis to include all income and apportionment factors of any corporation, other than a bank, whose sales factor, instead of the average of 3 factors, in the United States is at least 20%. The bill would also terminate all water's-edge elections for the first taxable year beginning on or after January 1, 2028, and would not allow a taxpayer to make a water's-edge election, or file on a water's-edge basis, for taxable years beginning on or after January 1, 2028. The bill would authorize any taxpayer that has made a water's-edge election to terminate that election without the consent of the Franchise Tax Board for taxable years beginning on or after January 1, 2026, and before January 1, 2028. This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature. This bill would take effect immediately as a tax levy.

Maddy summaryThis bill designates the week of May 17 to May 24, 2026, as National Public Works Week throughout California to honor the contributions of public works professionals. It directly affects engineers, managers, and employees in government and the private sector who maintain essential infrastructure like transportation systems, water supplies, and public buildings. The resolution requests that the Governor issue a proclamation encouraging the public to observe the week with educational programs and activities that highlight the importance of these workers.

Existing law prohibits the touching of an intimate part, as defined, of another person if the touching is against the will of the person touched and is for the specific purpose of sexual arousal, sexual gratification, or sexual abuse. Existing law makes a physician and surgeon, psychotherapist, or alcohol and drug abuse counselor who engages in specified sexual acts or sexual contact with a patient or client guilty of sexual exploitation and makes a violation of those provisions a crime, except as specified, punishable as a misdemeanor or a felony. This bill would make a member of the clergy, as defined, who engages in specified sexual acts or contact with a current or former patient, client, or member of the congregation, as specified, guilty of sexual exploitation by a member of the clergy. The bill would specify that consent is not a defense to a violation of that provision and would make the crime punishable as a misdemeanor or a felony. By creating a new crime, 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 establishes the Division of Labor Standards Enforcement within the Department of Industrial Relations. Existing law authorizes the division, which is headed by the Labor Commissioner, to enforce the Labor Code and all labor laws of the state, the enforcement of which is not specifically vested in any other officer, board, or commission. This bill would prohibit an employer from using a worker's personal information, as defined, to train an artificial intelligence system to replicate, automate, or replace a worker's job, and would prohibit an employer from selling, disclosing, or otherwise providing access to a worker's personal information to a third party for the purpose of training an artificial intelligence system to replicate, automate, or replace a worker's job. The bill would prohibit a vendor providing services to an employer under a contract from providing access to the personal information of an employer's worker to a third party or using the personal information of an employer's worker to train artificial intelligence, as specified. The bill would require a contract between an employer and vendor to include a requirement that the vendor implement and maintain reasonable security procedures to protect the worker's personal information from, among other things, unauthorized or illegal access. The bill would define terms for these provisions, including "employer" and "personal information." The bill would require the Labor Commissioner and authorize a public prosecutor to enforce these provisions. The bill would authorize a worker, or their exclusive representative, who suffered a violation of these provisions to bring a civil action for damages, injunctive relief, punitive damages, and attorney's fees and costs. The bill would establish a statutory penalty for a violation of these provisions of up to $500 for each violation. 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.

Existing law, the Sherman Food, Drug, and Cosmetic Law, under the administration and enforcement of the State Department of Public Health (department) , provides for the regulation of various subjects relating to the manufacturing, processing, labeling, advertising, and sale of food, drugs, and cosmetics. A violation of the Sherman Food, Drug, and Cosmetic Law is punishable as a misdemeanor. Existing law makes it unlawful for any person to adulterate any food or to manufacture, sell, deliver, hold, or offer for sale any food that is adulterated. Existing law deems a food as adulterated if it is, bears, or contains any food additive that is unsafe, or if it bears or contains any color additive or added poisonous or deleterious substance that is unsafe. Existing law deems, among other things, any food additive, color additive, or an added poisonous or deleterious substance as unsafe for use with respect to any food unless there is in effect a regulation, as specified, that limits the quantity and the use, or intended use, of the substance. This bill would deem a food additive or dietary ingredient as unsafe in food intended for humans with respect to its intended use unless the substance and its intended use meet a specified condition, including, among others, that the substance and its intended use were introduced after January 1, 1958, but before January 1, 2027, and are used in accordance with a published notice, as described below. Commencing July 1, 2027, if an individual intends to use a food additive or dietary ingredient in food intended for humans pursuant to these provisions, the bill would require the individual to submit a notice to the department that includes the same information required for a specified federal notice. The bill would require the department to verify the information and, if the information is complete, publish the notice in a public database, as specified. The bill would authorize the department, when assessing the safety of a food additive, to consider various factors, including, among others, whether the substance is banned or restricted in other jurisdictions due to concerns about adverse health consequences. The bill would require, on or before July 1, 2027, the manufacturer of any packaged food product that is sold in this state to provide the department with a complete and accurate list of its food products that, as of the date of submission, are sold in the state and that do not individually list each of the product's ingredients in the ingredient list on the product's label. For every product submitted, the bill would require the manufacturer to identify each ingredient not individually named in the ingredient list on the product's label, as specified. By creating new crimes, 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.

Maddy summaryThis bill designates April 2026 as Second Chance Month in California to raise awareness about opportunities for individuals reentering society after incarceration. The measure is a ceremonial proclamation that does not alter laws, allocate funding, or change government operations. Its primary purpose is to encourage public recognition of the challenges faced by formerly incarcerated people and to highlight available support resources during that specific month.

This measure would proclaim the week of April 20, 2026, to April 24, 2026, inclusive, as California Home Visiting Week, and would encourage all Californians to recognize and celebrate the contributions of home visiting programs and professionals and the families they serve.

Maddy summaryThis bill designates the week of April 19 to April 25, 2026, as Mosquito Awareness Week. The measure is a commemorative resolution that officially recognizes this specific time period to highlight mosquito-related issues. It does not create new laws, impose regulations, or allocate funding, but rather serves to raise public awareness through official designation.

Maddy summaryThis bill designates April 2026 as Parkinson's Disease Awareness Month in California. It requires state officials to issue a formal proclamation highlighting the importance of raising public awareness about the condition. The measure does not change laws or allocate funding but serves to recognize the month dedicated to this health issue.

This measure would proclaim March 2026 as American Red Cross Month, dedicate it to all those who continue to advance the noble legacy of the organization's founder, and encourage all Californians to reach out, support the organization's humanitarian mission, and join in their commitment to care for people in need.