This measure would proclaim the month of May 2026 as California Tourism Month and would urge the citizens of this great state to support tourism and local businesses by traveling in the state as an act of civic pride.
This measure would recognize May 10, 2026, as the 119th annual Mother's Day and would urge all Californians to recognize, appreciate, and be grateful for the gifts and good works of mothers on that day.
Maddy summaryThis bill designates May 2026 as Motorcycle Safety Awareness Month in California. It affects state agencies and organizations that typically host public awareness campaigns or educational events. The measure requires no changes to existing laws or regulations; it simply establishes a specific timeframe for promoting motorcycle safety. By creating this designated month, the state provides a formal opportunity to focus public attention on rider safety without altering current legal requirements.
Maddy summaryThis bill designates May 2026 as Maternal Mental Health Awareness Month to highlight the importance of mental health support for mothers. It serves as a symbolic proclamation rather than a law that changes regulations or imposes new requirements. The measure directly affects state officials who will recognize the month and may encourage public awareness campaigns during that time.
Maddy summaryThis bill designates April 2026 as Child Abuse Prevention Month to raise awareness about preventing child abuse. The measure does not change laws or allocate funding but instead directs state agencies to acknowledge the month through official proclamations. By recognizing this period, the legislature aims to highlight the importance of child safety without altering existing policies.
Existing state sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state of, 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 Emergency Services Act authorizes the Governor to proclaim a state of emergency in an area affected, or likely to be affected, thereby if certain criteria are met, including there are conditions of disaster or of extreme peril to the safety of persons and property within the state caused by conditions such as air pollution, fire, flood, storm, epidemic, riot, drought, cyberterrorism, sudden and severe energy shortage, electromagnetic pulse attack, or plant or animal infestation or disease. The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws. This bill would allow, for taxable years beginning on or after January 1, 2027, and before January 1, 2032, a credit against those taxes to a qualified taxpayer, as defined, in an amount equal to qualified tax payments made during the taxable year, subject to certain limitations. The bill would define "qualified tax payment" to mean an unreimbursed sales or use tax payment paid or incurred by the qualified taxpayer in the taxable year for certain tangible personal property purchased proximate to the date upon which a natural disaster destroyed a qualified taxpayer's principal residence, major appliances, or residential furniture to replace those items, as specified. 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 also would include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.
The California FAIR Plan Association is a joint reinsurance association in which all insurers licensed to write basic property insurance participate in administering a program for the equitable apportionment of basic property insurance for persons who are unable to obtain that coverage through normal channels. Existing law requires the Wildfire and Forest Resilience Task Force to develop a comprehensive implementation strategy to track and ensure the achievement of the goals and key actions identified in the state's Wildfire and Forest Resilience Action Plan, as provided. Existing law requires, on or before March 1, 2026, and every 5 years thereafter, the task force to update the action plan. This bill would require the Department of Forestry and Fire Protection, on or before June 30, 2027, and in consultation with the Department of Insurance and the California FAIR Plan Association, to make recommendations to the task force regarding specific wildfire risk reduction measures that would reduce the regional risk profile for high-hazard landscapes and communities, particularly those ZIP Codes that have seen the largest increases in FAIR Plan policies sold since 2019.
The Personal Income Tax Law allows various credits against the taxes imposed by that law. This bill would allow a credit against those taxes to a licensed nurse employed at a rural health facility, as specified, for each taxable year beginning on or after January 1, 2027, and before January 1, 2032, in an amount equal to $2,000 per taxpayer per taxable year. The bill would require the Department of Health Care Access and Information to provide an annual list to the Franchise Tax Board of rural health facilities, as specified. Existing law requires any bill authorizing a new tax expenditure, as defined, to include tax credits, to contain, among other things, specific goals, purposes, and objectives that the tax credit will achieve, detailed performance indicators, and data collection requirements. This bill would include findings and reporting requirements in compliance with this requirement. This bill would take effect immediately as a tax levy.
Existing law requires specified occupied structures that are constructed on or after January 1, 2017, or constructed before that date and subject to subsequent modifications, to have an automated external defibrillator (AED) , as specified. Existing law exempts specified structures from these requirements, including structures that are owned or operated by any local government entity and specified health facilities. Existing law specifies that a structure with an existing AED in the common area of the structure meets the above-described requirement to have an AED without the installation of another AED. Existing law requires a person or entity that acquires an AED to, among other things, notify an agent of the local emergency medical services agency of the existence, location, and type of AED acquired, ensure that the AED is maintained and tested according to the manufacturer's guidelines, and ensure that the AED is tested at least biannually and after each use. Existing law provides that a person or entity that acquires an AED is not liable for civil damages resulting from the act or omission in the rendering of emergency care if certain requirements relating to the operation and maintenance of an AED are met. This bill would additionally require the specified structures described above to have an AED if that structure serves a population of adults 55 years of age or older and has the capacity to serve 50 or more adults 55 years of age or older.
The Personal Income Tax Law allows various credits against the tax imposed by that law. 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. This bill would allow credits against the tax imposed by the Personal Income Tax Law for taxable years beginning on or after January 1, 2027, and before January 1, 2032, to a qualified taxpayer for qualified costs relating to qualified home hardening, as defined, and for qualified costs relating to qualified vegetation management, as defined, in specified amounts, not to exceed an aggregate amount of $50,000,000 per taxable year. This bill would require a qualified taxpayer to reserve a credit for qualified costs relating to qualified home hardening or qualified vegetation management to be eligible for the above-described credits and provide all necessary information for this purpose, as specified. This bill also would include additional information required for any bill authorizing a new income tax credit and would require the Legislative Analyst's Office to prepare a written report regarding the credits, as provided. This bill would take effect immediately as a tax levy.
