The Personal Income Tax Law, in modified conformity with federal income tax laws, allows various deductions in calculating taxable income. Existing federal income tax law, for taxable years beginning before January 1, 2029, allows deductions in determining taxable income, as defined, for amounts equal to the qualified tips, as defined. This bill, for taxable years beginning on or after January 1, 2026, and before January 1, 2029, would conform to federal income tax law with regard to qualified tips, except 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 also would include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.
Sponsored bills
Existing law vests the State Oil and Gas Supervisor with regulatory authority over wells for the discovery of geothermal resources or wells on land producing geothermal resources. Existing law establishes the Geologic Energy Management Division in the Department of Conservation, under the direction of the supervisor, who is required to supervise the drilling, operation, maintenance, and abandonment of oil and gas wells in the state and the operation, maintenance, and removal or abandonment of tanks and facilities related to oil and gas production within an oil and gas field, so as to prevent damage to life, health, property, and natural resources. Under existing law, a person who fails to comply with requirements relating to the regulation of oil or gas operations is guilty of a misdemeanor. Existing law imposes, among other things, an annual charge upon each person operating or owning an interest in an oil or gas well, with respect to the production of the well, which charge is payable to the Treasurer for deposit into the Oil, Gas, and Geothermal Administrative Fund. Existing law requires funds from those charges to be used exclusively for the support and maintenance of the Department of Conservation, which is charged with the supervision of oil and gas operations, for the State Water Resources Control Board and the regional water quality control boards for their activities related to oil and gas operations that may affect water resources, and for the support of the State Air Resources Board and the Office of Environmental Health Hazard Assessment for their activities related to oil and gas operations that may affect air quality, public health, or public safety. Existing law imposes annual limits on expenditures by the division from the Oil, Gas, and Geothermal Administrative Fund, as provided. This bill would establish the New Technology Program within the division to facilitate the evaluation of repurposing oil and gas wells or geothermal wells for renewable energy storage or generation purposes. The bill would require the supervisor to approve or deny project proposals from operators to repurpose oil and gas wells or geothermal wells for energy storage or renewable energy generation, including synthetic geothermal resources, as provided. The bill would require, upon approval of a project by the supervisor, the oil and gas wells or geothermal wells that are part of the project to be designated as experimental wells, as defined, for the duration of the project. The bill would impose an annual charge on operators of experimental wells to defray the regulatory costs incurred by the state, as provided. The bill would require the proceeds of the annual charge to be deposited into the Oil, Gas, and Geothermal Administrative Fund. The bill would require the division to, on or before an unspecified date, and annually thereafter, provide a report to the applicable legislative policy and budget committees on program activities for the preceding calendar year, highlighting accomplishments and including recommendations for statutory and regulatory changes to more readily achieve program goals.
Existing law generally provides financial support for cities and counties to provide public safety services, including, among other funding, moneys allocated through the Local Revenue Fund 2011 and its accounts. Existing law, enacted by the voters as the Homelessness, Drug Addiction, and Theft Reduction Act (Proposition 36) at the November 5, 2024, statewide general election, authorizes the Board of State and Community Corrections to allocate appropriate funds to counties and local governments for programs under the Treatment-Mandated Felony Act, as specified. This bill, the Funding of Proposition 36 Act, would create the California Public Safety Services Support Fund to be used, upon appropriation by the Legislature, to implement Proposition 36. The bill would, upon appropriation by the Legislature for the 2026–27 fiscal year, require the funds to be administered by the Board of State and Community Corrections, as specified. The bill would also require, beginning in the 2027–28 fiscal year, the Governor to annually include a proposed transfer from the General Fund to the California Public Safety Services Support Fund of an amount sufficient to fund the ongoing administration of Proposition 36 as part of the Governor's proposed budget to the Legislature. This bill would declare that it is to take effect immediately as an urgency statute.
Maddy summaryThis bill designates the month of April as California Rodeo Appreciation Month to recognize the state's rodeo culture. It directly affects rodeo enthusiasts, participants, and organizations by officially acknowledging their contributions through a state resolution. The measure does not change laws or allocate funding; instead, it serves as a commemorative gesture to highlight the importance of rodeos in California. Once passed, the designation appears in the state statutes as a formal recognition of the event.
Maddy summaryThis Senate Resolution designates the week of May 10 to May 16, 2026, as Hospital Week in California to honor the state's hospitals and their staff. The measure recognizes the vital role hospitals play in providing care, training medical professionals, and supporting the local economy across rural, suburban, and urban areas. By officially acknowledging these institutions, the resolution aims to highlight their importance during National Hospital Week without changing any laws or policies.
Maddy summaryThis bill designates April 2, 2026, as World Autism Awareness Day within the state of California. It directly affects state agencies and the general public by officially recognizing this specific date for awareness activities. The primary mechanism is a simple legislative declaration that adds this observance to the state calendar without creating new laws or funding requirements. Once enacted, the resolution serves as a formal record of the state's acknowledgment of the global observance.
Maddy summaryThis bill designates May 7, 2026, as the National Day of Prayer. It directly affects the state by officially recognizing this specific date on the state calendar. The measure requires no changes to laws or funding but serves as a formal acknowledgment of the day.
The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws. This bill, for taxable years beginning on or after January 1, 2027, and before January 1, 2032, would allow a credit against the taxes imposed by those laws for specified agricultural businesses that operate on at least 50 acres of land, as provided, equal to 25% of the business's qualified expenditures, as defined. The bill would increase the credit to 30% of qualified expenditures if the taxpayer purchases specified low-emission equipment or the qualified taxpayer has qualified expenditures related to operations in a high or very high fire hazard severity zone, as specified. The bill would limit the credit to no more than $1,000,000. The bill would cap the aggregate amount of the credit allowed at $250,000,000 for each taxable year, and would require a taxpayer to request a credit reservation from the Department of Food and Agriculture, as provided. The bill would require the Department of Food and Agriculture to coordinate with the Franchise Tax Board for the administration of the credit. The bill would require the Franchise Tax Board and the Department of Food and Agriculture to share specified information, and would make the unauthorized disclosure of that information a misdemeanor. By expanding the scope of a crime, this bill would impose a state-mandated local program. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would also include additional information required for any bill authorizing a new tax expenditure. 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. This bill would take effect immediately as a tax levy.
Maddy summaryThis Senate Resolution establishes April 16, 2026, as "Breaking the Silence Day of Awareness" in California to highlight the issue of unreported child sexual abuse. The measure encourages individuals, schools, and community organizations to participate in educational outreach that helps people recognize signs of abuse and fosters open dialogue about the topic. By promoting awareness and reducing stigma, the resolution aims to support survivors and encourage early intervention without imposing new legal requirements or funding mandates.
(1) The Personal Income Tax Law imposes taxes on taxable income, as provided. Under existing law, every employer who pays wages to a resident employee for services performed either within or without this state, or to a nonresident employee for services performed in this state, is required to deduct and withhold from those wages, except as provided, for each payroll, a tax computed in an amount substantially equivalent to the amount reasonably estimated to be due under the Personal Income Tax Law. Under existing law, every employer required to withhold those taxes is required to, for each calendar quarter, file a withholding report, a quarterly return, and a report of wages in a form prescribed by the Employment Development Department, and pay over the taxes required to be withheld. This bill would authorize an employer to claim a credit in an amount equal to the amount of overtime wages, as defined, paid during that quarter to specified agricultural employees covered by a certain wage order. The bill would require the credit to be claimed on the employer's report of contributions, quarterly return, and report of wages, or in an electronic funds transfer, as specified. The bill would specify a refund of any credit amounts exceeding the amount that would have been remitted for that quarter to the Employment Development Department for employee withholdings. The bill would make implementation of the above-described refund contingent upon appropriation by the Legislature. (2) Existing law requires farm labor contractors to be licensed by the Labor Commissioner and to comply with specified employment laws applicable to farm labor contractors. Existing law requires a person acting in the capacity of a farm labor contractor to provide a grower with whom the contractor has contracted to supply farmworkers a payroll record for each farmworker providing labor under the contract. Existing law requires the above-described payroll record to include certain disclosures, including the net and gross wages earned by each farmworker. Under existing law, a person who violates farm labor contractor requirements is guilty of a misdemeanor. This bill would, instead, require the above-described disclosure to include the net and gross wages earned, less the amount of credit the farm labor contractor received pursuant to the above provisions, by each farmworker. By imposing a new requirement on farm labor contractors, the violation of which is a crime, the bill would impose a state-mandated local program. (3) 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.