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 provide various exclusions from gross income. This bill would, for taxable years beginning on or after January 1, 2027, and before January 1, 2032, provide an exclusion from gross income for any qualified taxpayer, as defined, for amounts received for costs and losses associated with the 2026 Garden Grove chemical leak, 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 would include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.
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Existing law authorizes a county satisfying specified conditions to establish a service authority for the abatement of abandoned vehicles and to impose a $1 vehicle registration fee for the abatement of abandoned vehicles. The fees imposed and the moneys received by the service authority from the Abandoned Vehicle Trust Fund, a continuously appropriated fund, can only be used for the abatement, removal, and disposal of abandoned, wrecked, dismantled, or inoperative vehicles from private or public property. The service authority is authorized to adopt an ordinance establishing procedures for the abatement, removal, and disposal, as a public nuisance, of an abandoned, wrecked, dismantled, or inoperative vehicle and for the recovery of costs. This bill, notwithstanding these provisions, would authorize the City of Laguna Woods to use the amount of abandoned vehicle abatement funds received from the fee imposed by the service authority that formerly operated in the County of Orange, and the interest accrued thereon, for purposes of enforcing provisions of this code on public highways. This bill would make legislative findings and declarations as to the necessity of a special statute for the City of Laguna Woods.
In order to establish a record by which an adoptee can prove the facts of a foreign adoption, existing law requires a state resident who has finalized an intercountry adoption in a foreign country to file a petition to readopt within the earlier of 60 days of the adoptee's entry into the United States or the adoptee's 16th birthday. If the adoptive parent fails to file the petition within the prescribed timeframe or to provide a copy of the petition to each adoption agency that provided adoption services to the adoptive parent, existing law requires the adoption agency that facilitated the adoption to file the petition within 90 days of the child's entry into the United States and to provide a file-marked copy of the petition to the adoptive parent and any other adoption agency that provided services to the adoptive parent, as specified. Existing law requires the petition to include, among other things, a report from at least one postplacement home visit by an intercountry adoption agency or a contractor of that agency licensed to provide intercountry adoption services in the state. Existing law requires the clerk of the court to submit an order granting the petition to the State Registrar, as specified, and requires the State Registrar to issue a delayed registration of birth upon receipt of the order. This bill would authorize an adoptee of any age to file a petition on their own behalf if both the adoptive parent or parents and the adoption agency that facilitated the adoption failed to file a petition to readopt pursuant to the above-described provisions. The bill would, notwithstanding the documentation requirements described above, authorize a court to grant a petition for readoption that does not include those documents if (1) the petitioner establishes, by a preponderance of the evidence, that they are the adoptee, (2) the petitioner proves, by a preponderance of the evidence, that one or more of the required documents cannot be obtained due to the passage of time or other circumstances beyond the petitioner's control, and (3) the petitioner is able to establish, by a preponderance of the evidence, the fundamental facts necessary for the court to make the findings required to grant the petition. The bill would authorize evidence presented to the court for these purposes to include both documentary and nondocumentary evidence, including, among other things, testimony, declarations, court records, agency records, correspondence, and other corroborating sources of information the court deems sufficient. Existing law requires the court to notify all appropriate authorities if it finds that the child may be a subject of human trafficking or may be within the jurisdiction of the juvenile court as a dependent child, as specified. This bill would also expand the notice requirements described above to include any adoptee who may be, or may have been, a subject of human trafficking.
Existing law requires, within 7 months after the close of each fiscal year or within the time prescribed by the Controller, whichever is later, the officer of each local agency, as defined, who has charge of the financial records to furnish to the Controller a report of all the financial transactions of the local agency during the preceding fiscal year, as specified. Existing law requires the report to contain underlying data from audited financial statements prepared in accordance with generally accepted accounting principles, as specified, and to state certain information, including the aggregate income during the preceding fiscal year. Existing law requires the legislative body, upon completion of the report, to either post the report in a conspicuous location on its internet website or to cause copies of the report to be prepared and the clerk of the legislative body to furnish a copy to any person requesting it, as specified. This bill would require a local agency, as defined, that maintains an internet website to post its audited financial statements, or its annual comprehensive financial report, on its internet website within 30 days of the date that the statements or report are completed by the local agency, as specified. The bill would make its provisions operative on January 1, 2028. By imposing additional duties on local agencies, the bill would impose a state-mandated local program. The bill would include findings and declarations related to these provisions. The bill would include findings that changes proposed by this bill address a matter of statewide concern rather than a municipal affair and, therefore, apply to all cities, including charter cities. 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 Political Reform Act of 1974 requires individual lobbyists to prepare certifications, as specified, for filing with the Secretary of State. If any change occurs in the information contained in a lobbyist certification, or if a lobbyist terminates all activity that required certification, existing law requires the lobbyist to submit an amended certification or notice of termination to the lobbyist's lobbying firm or lobbyist employer for filing with the Secretary of State within specified timelines. Existing law also requires lobbyist employers and other persons who make specified payments to influence legislative or administrative action to file reports containing information about themselves and about the type and amount of payments, as specified. Existing law requires the Secretary of State to develop an online filing and disclosure system that, once operative, must be used for the filing of these reports. This bill would instead require the lobbyist to submit the amended certification or notice of termination directly to the Secretary of State. The bill would make conforming changes to the filing requirements for lobbyist employers and other persons that will become operative when the Secretary of State certifies that the online filing and disclosure system is functional and additional conforming changes that will become operative one year after this certification. The Political Reform Act of 1974, an initiative measure, provides that the Legislature may amend the act to further the act's purposes upon a 23 vote of each house of the Legislature and compliance with specified procedural requirements. This bill would declare that it furthers the purposes of the act. This bill would declare that it is to take effect immediately as an urgency statute.
Existing law establishes a motor vehicle inspection and maintenance (smog check) program that is administered by the Department of Consumer Affairs. The smog check program requires inspection of motor vehicles upon initial registration, biennially upon renewal of registration, upon transfer of ownership, and in certain other circumstances. Existing law requires all motor vehicles to biennially obtain a certificate of compliance or noncompliance, as provided. Existing law exempts specified vehicles from obtaining the certificate of compliance or noncompliance, including, among others, all motor vehicles manufactured before the 1976 model year. Existing law also exempts from a specified portion of the smog test, both biennially and at transfer, a collector motor vehicle that is insured as a collector motor vehicle, is at least 35 model years old, complies with the exhaust emissions standards for that motor vehicle's class and model year as prescribed by the department, and passes a functional inspection of the fuel cap and a visual inspection for liquid fuel leaks. Existing law defines collector motor vehicle for this purpose to mean a motor vehicle owned by a collector, as defined, used primarily in shows, parades, charitable functions, and historical exhibitions for display, maintenance, preservation, and not used primarily for transportation. This bill would expand the definition of a collector motor vehicle to include a motor vehicle that is at least 35 model years old and complies with certain regulations that are required to be adopted by the Bureau of Automotive Repair, as specified. The bill would, beginning January 1, 2028, exempt specified collector motor vehicles manufactured before the 1981 model year from the requirement to obtain a certificate of compliance or noncompliance upon initial registration, biennially upon renewal of registration, or upon transfer of ownership. The bill would extend the applicability of this exemption by one model year each year until the final extension takes effect on and after January 1, 2033, that would exempt specified collector motor vehicles manufactured before the 1986 model year from the requirement to obtain the certificate of compliance or noncompliance. The bill would be known, and may be cited, as Jay Leno's Law.
This measure would designate a specified portion of State Route 91 in the County of Orange as the Deputy David Piquette Memorial Highway. The measure would request that the Department of Transportation determine the cost of appropriate signs showing this special designation and, upon receiving donations from nonstate sources sufficient to cover the cost, to erect those signs.
Maddy summarySenate Resolution 135 is a commemorative measure that formally honors the 40th Infantry Division of the California National Guard for its more than century-long history of service. The resolution highlights the unit's contributions in major conflicts, including World War I, World War II, the Korean War, and post-9/11 operations, as well as its role in responding to natural disasters within California. It specifically acknowledges the division's Medal of Honor recipients and notes that Major General Laura L. Yeager became the first woman to command an infantry division in 2019. The bill directs the Secretary of the Senate to send copies of the resolution to the Adjutant General of California, the division commander, and the author for distribution.
Existing law establishes the jurisdiction of the juvenile court, which may adjudge children to be dependents of the court under certain circumstances, including when the child suffered or there is a substantial risk that the child will suffer serious physical harm, or a parent fails to provide the child with adequate food, clothing, shelter, or medical treatment. Existing law requires a social worker who has cause to believe that a child meets the requirements to be adjudged a dependent of the court to immediately conduct an investigation to determine whether child welfare services should be offered to the family and whether proceedings in the juvenile court should be commenced. Existing law authorizes a court to make any reasonable orders to the parents or guardians of the child as the court deems necessary and proper. This bill would require a social worker, if an investigation involves an allegation that a parent or guardian has used or is under the influence of fentanyl or other opioids, to document whether the risk of fentanyl or opioid exposure to the child was specifically assessed, as specified. The bill would also require a juvenile court that finds a risk of fentanyl use, as specified, by a parent or guardian to order the parent or guardian to submit to testing for fentanyl. If the court finds a risk of fentanyl use, the bill would require the case plan for the parent or guardian to include certain resources, including, among others, information on the proper storage of controlled substances and prescription medications. By imposing additional duties on county social workers, this bill would create a state-mandated local 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 no reimbursement is required by this act for a specified reason.
The Personal Income Tax Law, in conformity with federal income tax laws, defines "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income, including, for taxable years beginning on or after January 1, 2025, and before January 1, 2030, an exclusion from gross income for retirement pay received by a qualified taxpayer, as defined, during the taxable year, not to exceed $20,000, from the federal government for service performed in the uniformed services, as defined, and an exclusion for income annuity payments received by a qualified taxpayer, as defined, not to exceed $20,000, pursuant to a United States Department of Defense Survivor Benefit Plan, as specified. Existing law defines "qualified taxpayer" for the purpose of these exclusions to mean taxpayers that satisfy specified income limitations. This bill would amend the above-described exclusions to annually adjust the income limitations for taxpayers for inflation, as provided, and to increase the limitation on income eligible for exclusion to $40,000. The bill would also extend the exclusions until taxable years beginning before January 1, 2037. 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.