Sen. Marie Alvarado-Gil

Existing state sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. The Sales and Use Tax Law provides various exemptions from those taxes. This bill, on and after July 1, 2026, and before January 1, 2031, would exempt from those taxes the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, firefighting apparatus, equipment, or specialized vehicles, as defined, purchased by a fire department, including an all-volunteer fire department, as defined, or a fire protection district. 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. The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws. This bill would provide that the exemption created by the bill does not apply to local sales and use taxes or transactions and use taxes. Existing law imposes or dedicates certain state sales and use tax rates for local funding, including through the Local Revenue Fund 2011. This bill would provide that the exemption created by the bill does not apply to those state sales and use tax rates imposed or dedicated for local government funding, including those rates for which revenues are deposited into the Local Revenue Fund 2011. This bill would take effect immediately as a tax levy.

The California Global Warming Solutions Act of 2006 establishes the State Air Resources Board as the state agency responsible for monitoring and regulating sources emitting greenhouse gases. The act requires the state board to adopt rules and regulations to achieve the maximum technologically feasible and cost-effective greenhouse gas emissions reductions to ensure that the statewide greenhouse gas emissions are reduced to at least 40% below the statewide greenhouse gas emissions limit, as defined, no later than December 31, 2030. Pursuant to the act, the state board has adopted the Low-Carbon Fuel Standard regulations. This bill would void specified amendments to the Low-Carbon Fuel Standard regulations adopted by the state board on November 8, 2024, or as subsequently adopted, as specified. This bill would declare that it is to take effect immediately as an urgency statute.

Maddy summarySCR 103 designates the week of July 20-26, 2025, as "Probation Services Week" in California. This concurrent resolution recognizes the work of probation services professionals across the state. It is a symbolic observance with no new laws, regulations, or direct impact on individuals or policies. The bill does not alter existing statutes or create obligations for any entity.

Existing law makes a person who willfully, maliciously, and repeatedly follows or willfully and maliciously harasses another person and who makes a credible threat with the intent to place that person in reasonable fear for the person's safety, or the safety of the person's immediate family, guilty of the crime of stalking, punishable as a misdemeanor or a felony. This bill would expand the meaning of "credible threat" to include threats to a person's pet, service animal, emotional support animal, or horse. By changing the definition of a crime, this bill would impose 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.

Existing law requires the State Air Resources Board to adopt and implement motor vehicle fuel specifications for the control of air contaminants and sources of air pollution. Existing law prohibits the state board from adopting any regulation that establishes a specification for motor vehicle fuel unless that regulation, and a multimedia evaluation conducted by affected agencies and coordinated by the state board, are reviewed by the California Environmental Policy Council. This bill would, notwithstanding that prohibition, authorize blends of gasoline containing 10.5% to 15% ethanol by volume to be sold in the state for use as a transportation fuel until (1) the California Environmental Policy Council completes its review of those blends and (2) the state board either adopts a regulation establishing a specification for those blends or posts an assessment on its internet website demonstrating that it is not possible for a regulation establishing a specification for those blends to meet specified requirements. This bill would declare that it is to take effect immediately as an urgency statute.

Existing sales and use tax laws, among other things, impose a tax on retailers measured by the gross receipts from their sales of tangible personal property sold at retail in this state. The Sales and Use Tax Law makes certain sellers of tangible personal property consumers, and not retailers, of the tangible personal property they sell, including, until January 1, 2026, an all-volunteer fire department, as defined, if the profits are used solely and exclusively in furtherance of the purposes of the all-volunteer fire department, as prescribed. This bill would extend the sunset described above until January 1, 2031. 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. The bill also would include additional information required for any bill authorizing a new tax expenditure. The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws. Existing law requires the state to reimburse counties and cities for revenue losses caused by the enactment of sales and use tax exemptions. This bill would provide that, notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse any local agencies for sales and use tax revenues lost by them pursuant to this bill. This bill would take effect immediately as a tax levy.

Maddy summarySCR 95 is a ceremonial resolution that would establish September 20, 2025, and every September 20 thereafter, as "Soju Day" in the state. It does not create new laws or regulations, nor does it affect any specific individuals or groups. The resolution solely designates an annual date for recognition and celebration. This is purely symbolic, with no concrete policy changes or practical impact beyond the ceremonial observance.

This measure would proclaim September 4, 2025, as Taekwondo Day in California and encourage all residents to recognize and celebrate the positive impact of Taekwondo on individuals, families, and communities throughout the state.

This measure would declare October 28, 2025, as First Responders' Day and would urge all Californians to observe and promote the day with appropriate ceremonies and activities that promote awareness of the contributions of first responders in California.

This measure would commemorate the 175th anniversary of the founding of the State of California and honor the profound contributions of its people, industries, and institutions to the advancement of our state, nation, and world.