Sen. Kelly Seyarto

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 requires the Department of Parks and Recreation to issue a park pass for free use of all park facilities in the state park system to a veteran of war in which the United States has been, or may be, engaged, who is a resident of this state, who presents to the department proof of a disability, proof of being held captive as a prisoner of war, or proof of being a recipient of a Congressional Medal of Honor, and proof of an honorable discharge from service. This bill would require an eligible Gold Star Family member, as defined, upon presentation of proof to the department, to be issued a pass for use of all facilities, including boat launching facilities, in units of the state park system.

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.

The California Constitution declares that all property is taxable and establishes or authorizes various exemptions from tax for real property, including a homeowners' exemption in the amount of $7,000 of the full value of a dwelling unless the dwelling receives another real property exemption. If the Legislature increases the homeowners' exemption, the California Constitution requires that the Legislature provide a benefit increase to qualified renters comparable to the average increase in benefits to homeowners. The California Constitution and existing property tax law establish a veterans' exemption in the amount of $4,000 for a veteran who meets certain military service requirements, including that the veteran is serving in or has served in and has been discharged under honorable conditions from one of specified branches of the United States military, and generally exempts from property taxation the same value of property of a deceased veteran's unmarried spouse and parents. The California Constitution authorizes and existing property tax law establishes a disabled veterans' exemption in the amount of $100,000 or $150,000 for the principal place of residence of a veteran or a veteran's spouse, including an unmarried surviving spouse, if the veteran, because of an injury incurred in military service, is blind in both eyes, has lost the use of 2 or more limbs, or is totally disabled, as those terms are defined, or if the veteran has, as a result of a service-connected injury or disease, died while on active duty in military service. Existing law prohibits receiving the veterans' exemption on property owned by an unmarried person who owns more than $5,000 of property or a married person who owns more than $10,000 of property. Existing law prohibits receiving the deceased veterans' exemption on property owned by a deceased veteran's unmarried spouse who owns more than $10,000 of property, a deceased veteran's unmarried parent who owns more than $5,000 of property, or a deceased veteran's married parent who owns more than $10,000 of property. This measure would add the United States Space Force to the military branches, the service in which satisfies the veterans' exemption military service requirement described above. This measure would allow a dwelling that receives the veterans' exemption or the disabled veteran's exemption to also receive the homeowners' exemption. The measure would authorize the Legislature to exempt property eligible for the veterans' exemption in an amount up to the full value of the property. If the Legislature increases the homeowners' exemption, the measure would require that the Legislature provide the same increase in the veterans' exemption, except as limited by the full value of the property. The bill would remove the above-described prohibitions on a property receiving the veterans' or deceased veterans' exemption based on the amount of property that a veteran or veteran's parent or spouse owns.

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 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.

Maddy summaryThis bill establishes April 16 as National Librarian Day in California to honor the profession. It requires state agencies and public entities to acknowledge this date, though it does not mandate specific actions or funding. The measure serves as a commemorative recognition rather than a policy change affecting daily operations.

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.

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.