Sen. Suzette Valladares

Existing law requires that each death be registered with the local registrar of births and deaths in the district in which the death was officially pronounced or the body was found. Existing law establishes the required contents of the death certificate, including, but not limited to, the decedent's name, sex, race, and the disease or conditions leading directly to death and antecedent causes, among other relevant identifying and medical information. When the facts are incorrectly stated in a certificate of death, including a typographical error, existing law authorizes a person to make an affidavit under oath stating the changes necessary to make the record correct. Existing law requires that specified information be filed with the state or local registrar, and if the amendments are accepted, the State Registrar is required to transmit copies of the amendment to the county recorder in whose offices the copies of the original record and information are on file. Existing law requires the amendment to be filed with and become a part of the record to which it pertains. This bill would authorize a family member of the deceased, when a judicial determination is made on the manner of a deceased person's death, to submit a written request to the State Registrar for a new death certificate reflecting the newly determined manner of death. This bill would require the request to be supported by a certified copy of the plea, verdict, statement of decision, or a judgment showing that the manner of death was determined by a finder of fact to be different than stated on the existing certificate. The bill would require the State Registrar to review the request and issue a new death certificate if specified conditions are met, including, but not limited to, that the request identifies the determination of manner of death in the certified court record. The bill would require the State Registrar to transmit copies of the new death certificate and the new certificate will supplant any previously issued certificate for the deceased person. The bill would require the local registrar to transmit any copies of the previously issued death certificate to the State Registrar if it is practical to do so and if it is not practical to do so, seal a cover over the copy, as specified. The bill would specify that a plea, verdict, statement of decision, or judgment reflects a judicial determination that the manner of death was homicide if it shows criminal responsibility or civil liability for the death of the deceased person. The bill would authorize a family member of the deceased to include additional certified court records with their request to permit the State Registrar to determine the manner of death. The bill would require a determination by the State Registrar to be based solely on the request and the submitted certified court documents. By imposing new duties on local registrars, this bill would impose a state-mandated 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.

The Personal Income Tax Law, in conformity or modified conformity with federal income tax laws, allows various deductions in computing the income that is subject to the taxes imposed by that law, including a deduction for the medical and dental expenses paid during the taxable year, not compensated for by insurance or otherwise, for the medical or dental care of the taxpayer, spouse, or a dependent, to the extent that such expenses exceed 7.5% of federal adjusted gross income. This bill would, for taxable years beginning on or after January 1, 2026, and before January 1, 2031, allow a deduction from adjusted gross income for the costs of medical care, as defined, of a qualified taxpayer to the extent the costs exceed 4% of the qualified taxpayer's federal adjusted gross income. The bill would limit the deduction to $5,000. The bill would define "qualified taxpayer" for this purpose to mean an individual with adjusted gross income that does not exceed 300% of the federal poverty level and who does not take an itemized deduction for costs of medical care pursuant to the above-referenced provisions on their California income tax return. 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 Corporation Tax Law, in conformity with federal income tax law, generally defines "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income. Existing federal income tax law authorizes a qualifying vessel operator, as defined, to elect to determine its corporate tax burden for specified international shipping activities using a per-ton rate and provides an exclusion from gross income for qualifying shipping activities of an electing corporation or a member of an electing group, as specified. This bill, for taxable years beginning on or after January 1, 2026, would provide an exclusion from gross income for qualifying shipping activities of an electing corporation or a member of an electing group for which an election is in effect under the above-described federal law, as specified. The bill would also provide special rules relating to depreciation and basis of a qualifying vessel, as defined, and would, in conformity with federal income tax laws, provide for the nonrecognition of gain from the disposition of a qualifying vessel where the electing corporation acquires a replacement qualifying vessel, as provided. This bill would take effect immediately as a tax levy.

Existing law requires the Department of Veterans Affairs, in voluntary cooperation with specified local entities, to design, develop, and construct a state-owned and state-operated Northern and Southern California Veterans Cemetery and California Central Coast Veterans Cemetery. Existing law requires the department to oversee and coordinate the design, development, and construction of these cemeteries. Existing law requires the department to adopt regulations to specify the eligibility requirements for interment in one of these cemeteries. This bill would require the department to establish and administer a state and local matching funds program for veterans cemetery maintenance funds by requiring that for $1 contributed locally by individuals, veterans' service organizations, local governments, or private donors, the state would contribute $1 in matching funds, up to $250,000 per veterans cemetery per fiscal year. The bill would require a veterans cemetery to apply to the department to be part of the program, and would require the department to, among other things, review the applications annually. The bill would establish the Veterans Cemetery Maintenance-Endowment Account in the General Fund that would be administered by the department. The bill would require moneys in the account to be allocated, upon appropriation by the Legislature, to the department for distribution to a veterans cemetery. The bill would require the department to provide to the Legislature a report summarizing all participating veterans cemeteries, total state matches, and fund performance.

Existing law designates the State Air Resources Board as the state agency responsible for the preparation of the state implementation plan required by the federal Clean Air Act, and requires the state board to adopt standards, rules, and regulations that are consistent with the state goal of providing a decent home and suitable living environment for every Californian. Existing law, the Administrative Procedure Act, governs, among other things, the procedures for the adoption, amendment, or repeal of regulations by state agencies. Existing law requires a state agency proposing to adopt, amend, or repeal a regulation that is not a major regulation, as defined, to prepare an economic impact assessment, as provided. Existing law requires a state agency that is proposing to adopt, amend, or repeal a major regulation to prepare a standardized regulatory impact analysis, as provided. This bill would require the State Air Resources Board proposing to adopt, amend, or repeal a regulation to include in either the economic impact assessment, or the standardized regulatory impact assessment, a distributional analysis of the costs, benefits, and net impacts on personal income across income levels and an informative digest, as provided.

The California Constitution generally limits ad valorem taxes on real property to 1% of the full cash value of that property. For purposes of this limitation, "full cash value" is defined as the assessor's valuation of real property as shown on the 1975–76 tax bill under "full cash value" or, thereafter, the appraised value of that real property when purchased, newly constructed, or a change in ownership has occurred. Existing property tax law defines "newly constructed" and "new construction" to mean any addition to real property since the last lien date and any alteration of land or of any improvement since the last lien date that constitutes a major rehabilitation thereof or that converts the property to a different use. Existing property tax law, in the case of real property that has been damaged or destroyed by misfortune or calamity, excludes from the definition of "newly constructed" and "new construction" any timely reconstruction of the real property, or portion thereof, where the property after reconstruction is substantially equivalent to the property prior to damage or destruction. Existing property tax law authorizes the owner of property substantially damaged or destroyed by a disaster, as declared by the Governor, to apply the base year value of that property to replacement property reconstructed on the same site of the damaged or destroyed property within 5 years after the disaster if the reconstructed property is comparable to the substantially damaged or destroyed property. Existing property tax law requires the assessor to use a specified procedure in determining the appropriate base year value of the reconstructed property. In that regard, existing property tax law applies the adjusted base year value of the property substantially damaged or destroyed to the reconstructed property as its base year value if the full cash value of the reconstructed property does not exceed 120% of the full cash value of the property substantially damaged or destroyed. This bill would revise these provisions to instead authorize the owner of property substantially damaged or destroyed by a disaster, for which the Governor proclaimed a state of emergency, to apply the base year value of that property to replacement property, as described above. The bill would, for the determination of base year values of reconstructed property for the 2026–27 fiscal year to the 2034–35 fiscal year, inclusive, apply the lesser of either the above-described determination based on full cash value, or the adjusted base year value of the property substantially damaged or destroyed if the size of the reconstructed property does not exceed 110% of the size of the property substantially damaged or destroyed, to the reconstructed property as its base year value. The bill would make its provisions operative only until January 1, 2036. This bill would make legislative findings and declarations related to a gift of public funds. 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 requires the state to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation. This bill would provide that, notwithstanding those provisions, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill.

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.

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 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 Senate Resolution designates May 2026 as Amyotrophic Lateral Sclerosis Awareness Month in California to highlight the challenges faced by individuals with ALS, also known as Lou Gehrig's disease. The measure calls on the public and government officials to support research funding, advocate for better access to medical equipment, and stand in solidarity with patients and their families. While the resolution does not change laws or allocate specific funds, it serves to raise awareness about the disease's impact and the need for continued clinical trials and treatment development.