Sen. Ben Allen

Existing law requires that any payment required to be remitted to the Franchise Tax Board by an individual pursuant to specified law be remitted electronically in the form and manner prescribed by the Franchise Tax Board if specified conditions are met. Existing law, where payment is required to be made electronically but is made by some other means instead, imposes a penalty equal to 1% of the amount paid, except as provided. This bill would, for payments made on or after January 1, 2026, change the penalty for the above-described violation to instead be waived for the first violation.

Maddy summaryThis Senate Resolution (SR 57) symbolically acknowledges the 16th anniversary of California-Mexico Advocacy Day, an annual event organized by the Senate’s Select Committee on California-Mexico Cooperation. It recognizes the importance of California-Mexico economic ties - supporting over 500,000 California jobs through trade - and highlights the event’s role in discussing cross-border issues like public health and border commerce. The resolution has no policy impact; it simply formally recognizes the event through a symbolic Senate acknowledgment.

The Mobilehome Parks Act provides for the regulation of mobilehomes and related vehicle parks by the Department of Housing and Community Development. The Mobilehome Residency Law governs the terms and conditions of residency in mobilehome parks, and authorizes the management of a mobilehome park to terminate a tenancy for, among other reasons, a change of use of the park or any portion of the park if certain requirements are met. If the change of use does not require any local governmental permits, existing law requires the written notice of termination of tenancy to disclose and describe in detail the nature of the change of use, and to be given 12 months or more before the management's determination that a change of use will occur. The Planning and Zoning Law requires an owner of an assisted housing development, before the termination of a subsidy contract, the expiration of rental restrictions, or prepayment on an assisted housing development, to provide certain notices of the proposed change to each affected tenant household residing in the assisted housing development and affected public entities, as specified. Existing law defines "affected public entities" as the mayor or chair of the board of supervisors, as applicable, in which the assisted housing development is located, the appropriate local public housing authority, if any, and the Department of Housing and Community Development. This bill would delete the above-described notification requirements applicable to a change of use of a mobilehome park that does not require any local governmental permits, and would revise the Planning and Zoning Law to, instead, require management, at least 12 months and at least 6 months prior to the anticipated date of closure, cessation, or change of use of a mobilehome park, to provide notices of the proposed change to each affected tenant, prospective tenant, and affected public entities, as provided. The bill would require the Director of Housing and Community Development to approve forms to be used by management to comply with these provisions, and would require management to use the approved forms once the director has approved the forms. The bill would provide for injunctive relief to any affected public entity or affected tenant, including a resident organization, as defined, who is aggrieved by a violation of these provisions. The Planning and Zoning Law prohibits an owner from terminating a subsidy contract or prepayment of a mortgage unless the owner or its agent has provided specified entities an opportunity to submit an offer to purchase the development, as specified. The Planning and Zoning Law also requires, before the conversion of a mobilehome park to another use, except as specified, or before closure of a mobilehome park or cessation of use of the land as a mobilehome park, the person or entity proposing the change in use to file a report on the impact of the conversion, closure, or cessation of use of the mobilehome park. Existing law requires the impact report to include a replacement and relocation plan that adequately mitigates the impact upon the ability of the displaced residents of the mobilehome park to find adequate housing in a mobilehome park. Existing law requires the person proposing the change in use to provide a copy of the report to a resident of each mobilehome in the mobilehome park at least 60 days before a hearing on the report, as specified. The Mobilehome Residency Law requires management of a mobilehome park to offer the previous homeowner, as defined, a right of first refusal to a renewed tenancy in the park if the park is destroyed due to a fire or other natural disaster and management elects to rebuild the park in the same location. This bill would revise the Planning and Zoning Law to prohibit management of a mobilehome park from pursuing closure, cessation, or change of use of the mobilehome park unless management has provided resident organizations and certain nonprofit organizations and public agencies an opportunity to submit an offer to purchase, according to specified procedures. The bill would require an entity to be certified by the Department of Housing and Community Development to qualify as a purchaser under these provisions, and would require the department to, among various other duties, establish a process for that certification and maintain and update a list of certified entities. The bill would require a qualified entity that elects to purchase the mobilehome park to make a bona fide offer within 270 days of the notice of the opportunity to submit an offer that, among other things, certifies under penalty of perjury that the entity has been certified by the department. By expanding the scope of the crime of perjury, this bill would impose a state-mandated local program. The bill would provide that any affected tenant, resident organization, qualified entity, or affected public entity, as specified, may enforce these provisions either in law or in equity. The bill would provide that previous homeowners shall receive specified notices required under certain provisions of the Planning and Zoning Law, as revised by the bill as described above, the Mobilehome Residency Law, and the Mobilehome Parks Act, as applicable, in the same manner as a current homeowner of the mobilehome park. The bill would also provide that previous homeowners are not obligated to pay rent during the time at which they are unable to live in the mobilehome park following a wildfire or other natural disaster. 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, the Stormwater Resource Planning Act, authorizes one or more public agencies to develop a stormwater resource plan that meets certain standards to address the capture of stormwater, as defined, and dry weather runoff, as defined. The act requires the State Water Resources Control Board, by July 1, 2016, to establish guidance for purposes of the act. This bill would require the board, by December 1, 2026, to develop recommendations for stormwater capture and use for the irrigation of urban public lands, as defined. The bill would require the recommendations to address, but not be limited to, opportunities for the use of captured stormwater for irrigation to offset the use of potable water, as specified, and recommendations for, among other things, pathogens and pathogen indicators and total suspended solids. Prior to approving the recommendations, the bill would require the board to solicit and receive written public comment on proposed recommendations.

Maddy summarySCR 97 designates September 2025 as California Emergency Preparedness Month. This procedural resolution does not create new laws or affect specific groups; it solely serves to formally recognize and promote public awareness about emergency preparedness during that month. The measure directs state agencies and organizations to encourage community activities related to emergency planning and safety. It has no direct policy impact beyond this symbolic designation.

Maddy summarySCR 99 is a commemorative resolution designating July 17, 2025, as "Eunice Newton Foote Day" to honor the life and scientific contributions of Eunice Newton Foote, a 19th-century scientist known for her early discovery of the greenhouse effect. This resolution does not create new laws or affect any individuals, rights, or obligations; it is purely ceremonial. The bill formally proclaims the date for public recognition of Foote's legacy within the state. It directly affects state legislative calendars and public observances, not policy implementation.

(1) The Personal Income Tax Law and the Corporation Tax Law, in conformity with federal income tax law, generally define "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income. This bill, for taxable years beginning on or after January 1, 2024, and before January 1, 2029, would provide an exclusion from gross income for amounts received, on or after March 1, 2024, as compensation for specified costs and losses related to the Chiquita Canyon elevated temperature landfill event in the County of Los Angeles, as provided. Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would include additional information required for any bill authorizing a new tax expenditure. (2) Existing law establishes various means-tested public social services programs administered by counties to provide eligible recipients with certain benefits, including, but not limited to, cash assistance under the California Work Opportunity and Responsibility to Kids (CalWORKs) program, nutrition assistance under the CalFresh program, and health care services under the Medi-Cal program. Existing law requires the State Department of Social Services, subject to an appropriation in the annual Budget Act, to administer the California Guaranteed Income Pilot Program to provide grants to eligible entities for the purpose of administering pilot programs and projects that provide a guaranteed income to participants. Existing law defines an eligible entity, for purposes of the program, as a nonprofit organization, as specified, or a city, county, or city and county. This bill would, to the extent permitted by federal law, prohibit any Chiquita Canyon elevated temperature landfill event payment amount received by a taxpayer from being considered income or resources when determining eligibility or benefit amounts for any means-tested program or guaranteed income payments, as defined. To the extent that the bill would expand eligibility for programs administered by counties, the bill would impose a state-mandated local program. (3) This bill would make legislative findings and declarations related to a gift of public funds. (4) 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.

This measure would recognize June 14, 2025, as Flag Day in California and encourage the citizens of the state to celebrate the symbol of our freedom and remember the hard work and sacrifices that so many made to ensure that freedom.

This measure would proclaim April 24, 2025, as California Holocaust Memorial Day and would urge all Californians to observe this day of remembrance for the victims of the Holocaust in an appropriate manner.

This measure would applaud the California Girl Scout Councils for 113 years of building girls of courage, confidence, and character, who make the world a better place, and recognize March 12, 2025, as Girl Scout Day in California.