The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws including, for taxable years beginning on and after January 1, 2014, and before January 1, 2030, a California Competes Tax Credit in an amount allocated by the Governor's Office of Business and Economic Development (GO-Biz) through the 2027–28 fiscal year, and provided in a written agreement between GO-Biz and the taxpayer, approved by the California Competes Tax Credit Committee, and based on specified factors, including the number of jobs the taxpayer will create or retain in the state and the amount of investment in the state by the taxpayer. This bill would extend the California Competes Tax Credit through taxable years beginning before January 1, 2035, and would make conforming changes to the impacted fiscal year references in those provisions. The bill would, for taxable years beginning on or after January 1, 2026, and before January 1, 2035, also allow a taxpayer in a strategic industry, as defined, to make an election in the form and manner prescribed by GO-Biz for the California Competes Tax Credit to be refundable to the taxpayer from the Tax Relief and Refund Account or the Corporation Tax Fund, as provided. By increasing the payments from the Tax Relief and Refund Account and the Corporation Tax Fund, continuously appropriated funds, the bill would make an appropriation.
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Existing law defines "disabled veteran" for purposes of the Vehicle Code as, among other things, a person who, as a result of injury or disease suffered while on active service with the Armed Forces of the United States, has a disability that has been rated at 100% by the Department of Veterans Affairs. Existing law also defines a "disabled veteran" as a veteran who is unable to move without the aid of an assistant device. Existing law defines a "disabled person" as a person who has lost, or has lost the use of, one or more lower extremities or both hands, or who has significant limitation in the use of lower extremities, or who has a diagnosed disease or disorder which substantially impairs or interferes with mobility, or who is so severely disabled as to be unable to move without the aid of an assistant device, among other conditions. This bill would expand the definition of "disabled veteran" to include a person who has a condition that meets the eligibility requirements for a disabled person, as specified above. Existing law requires the Department of Motor Vehicles, upon application and without additional fees, to issue a special license plate or plates to a disabled person, disabled veteran, or an organization or agency involved in the transportation of disabled persons or veterans, as specified, in accordance with procedures adopted by the department. Existing law authorizes a disabled person or disabled veteran to apply to the department for the issuance of a distinguishing placard in lieu of the special license plate or plates for parking purposes, as specified. Existing law authorizes the department to establish procedures for the issuance and renewal of the placards. This bill would require the department to issue a special license plate or plates to a disabled veteran rated 100% permanent and total if the veteran also qualifies for the placard mentioned above, regardless of whether the qualifying mobility condition is service connected.
Existing law establishes the Division of Labor Standards Enforcement within the Department of Industrial Relations. Existing law authorizes the division, which is headed by the Labor Commissioner, to enforce the Labor Code and all labor laws of the state, the enforcement of which is not specifically vested in any other officer, board, or commission. This bill would prohibit an employer from using a worker's personal information, as defined, to train an artificial intelligence system to replicate, automate, or replace a worker's job, and would prohibit an employer from selling, disclosing, or otherwise providing access to a worker's personal information to a third party for the purpose of training an artificial intelligence system to replicate, automate, or replace a worker's job. The bill would prohibit a vendor providing services to an employer under a contract from providing access to the personal information of an employer's worker to a third party or using the personal information of an employer's worker to train artificial intelligence, as specified. The bill would require a contract between an employer and vendor to include a requirement that the vendor implement and maintain reasonable security procedures to protect the worker's personal information from, among other things, unauthorized or illegal access. The bill would define terms for these provisions, including "employer" and "personal information." The bill would require the Labor Commissioner and authorize a public prosecutor to enforce these provisions. The bill would authorize a worker, or their exclusive representative, who suffered a violation of these provisions to bring a civil action for damages, injunctive relief, punitive damages, and attorney's fees and costs. The bill would establish a statutory penalty for a violation of these provisions of up to $500 for each violation. 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.
Existing law vests the Public Utilities Commission (PUC) with regulatory authority over public utilities, including electrical corporations. Existing law authorizes the PUC to fix the rates and charges for every public utility and requires that those rates and charges be just and reasonable. This bill would require the PUC to establish a special rate structure for data centers, as defined, taking transmission level electrical service with an estimated peak demand of at least 75 megawatts of electricity to, among other things, protect other customers of electrical corporations, prohibit cost shifts to those other customers, and require data centers to pay for the electrical corporations' upfront costs of transmission or distribution infrastructure upgrades necessary for the provision of electrical service to the data centers. The bill would require the construction of data centers subject to the special rate structure to comply with certain labor requirements. Existing law establishes the policy of the state that eligible renewable energy resources and zero-carbon resources supply 90% of all retail sales of electricity to California end-use customers by December 31, 2035, 95% by December 31, 2040, and 100% by December 31, 2045. Existing law requires the PUC, the State Energy Resources Conservation and Development Commission, and the State Air Resources Board, in consultation with all California balancing authorities, to annually issue a joint report related to meeting that state policy. This bill would require that the joint report also includes the impacts of data centers subject to the special rate structure on the state's ability to achieve the above-described state policy. Under existing law, a violation of the Public Utilities Act or an order, decision, rule, direction, demand, or requirement of the PUC is a crime. Because the provisions of the bill would be part of the act and a violation of a PUC action implementing the bill's requirements would be 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 Energy Resources Conservation and Development Commission (Energy Commission) , in consultation with the Public Utilities Commission (PUC) , to develop uptime recordkeeping and reporting standards for electric vehicle chargers and charging stations. This bill would require the Energy Commission, on or before December 31, 2028, to conduct and publish on its internet website an assessment of, among other things, the electrical grid energy supply, reliability, and cost implications associated with the state's transition to 100% renewable and zero-carbon energy sources and the target level of grid-integrated vehicle technology vehicle use and grid-integrated charging technology-enabled vehicle use necessary to address those needs, as provided. The bill would require the Energy Commission, on or before December 31, 2029, to adopt and implement standards, in consultation with the State Air Resources Board, the PUC, and other relevant local and state agencies, for grid-integrated vehicle technology and associated grid-integrated charging technology of new vehicles, as provided. The bill would require that these standards establish requirements for on-road vehicles of any weight class sold within the state to incorporate grid-integrated vehicle technology and grid-integrated charging technology to achieve those targets, except as specified, and include specified provisions relating to, among other things, classes and types of grid-integrated vehicle technologies that can satisfy those requirements and alternative compliance mechanisms, as provided. The bill would exempt specified types of vehicles from these requirements adopted by the Energy Commission, including, among others, authorized emergency vehicles, as provided. The bill would require the Energy Commission, if it adopts requirements that would require the inclusion of grid-integrated charging technology or grid-integrated vehicle technology on a specific vehicle model or type within a weight class, to adopt a process for a manufacturer to apply for a waiver from that requirement if implementation is not feasible for the vehicle model.
(1) 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 would, on and after July 1, 2027, and before July 1, 2032, exempt from those taxes the gross receipts from the sale of, and the storage, use, or other consumption of a used motor vehicle sold by specified dealers or their affiliates or a new motor vehicle. Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would exclude the exemption from that requirement. 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 this 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 this 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. (2) The Vehicle License Fee Law imposes a license fee for the privilege of operating upon the public highways in this state of specified vehicles, including any vehicle of a type which is subject to registration under the Vehicle Code. This bill would impose, on and after July 1, 2027, and before July 1, 2032, upon the sale of a used motor vehicle sold by specified dealers or their affiliates or the first sale of a new motor vehicle to a consumer, an additional license fee equal to 3.9375% of the gross receipts from the sale. The bill would require the dealer to collect the license fee, as described, and remit the funds. The bill would require the Department of Motor Vehicles to report the amounts collected to the California Department of Tax and Fee Administration and deposit those moneys in the General Fund. This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature. (3) This bill would take effect immediately as a tax levy.
The California Constitution generally limits the maximum rate of ad valorem tax on real property to 1% of the full cash value of the property and defines "full cash value" for these purposes as the appraised value of real property when purchased, newly constructed, or a change in ownership has occurred after the 1975 assessment. Pursuant to constitutional authorization, existing property tax law excludes from the definition of "newly constructed" for these purposes the construction or addition of any active solar energy system, as defined, through the 2025–26 fiscal year, including the construction of an active solar energy system incorporated by the owner-builder in the initial construction of a new building that the owner-builder does not intend to occupy or use. This bill would extend, for lien dates commencing on or after January 1, 2027, and before January 1, 2031, the above-described exclusion for the addition of customer-sited, active solar energy systems with a system size of less than or equal to 10 kilowatts and for customer-sited, active solar energy systems that are sited on the property of a public entity customer. The bill would require that, for active solar energy systems sited on the property of a public entity customer, tax savings be utilized to maintain the affordability of, or to reduce the cost of, future lease agreements. The bill would limit the exclusion for active solar energy systems incorporated by the owner-builder to buildings where the initial construction permit for the new building is dated before January 1, 2027. The bill would make conforming changes. By imposing additional duties on local tax officials, the bill would impose a state-mandated local program. Existing law requires bills authorizing a new tax expenditure, as defined, 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 bills authorizing a new tax expenditure. 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. This bill would take effect immediately as a tax levy.
Existing law, the Alcoholic Beverage Control Act, provides for the issuance, suspension, revocation, and conditions upon licensure for the manufacture, distribution, and sale of alcoholic beverages. Existing law makes every person who sells, furnishes, gives, or causes to be sold, furnished or given away any alcoholic beverage to any person under 21 years of age guilty of a misdemeanor. Existing law also makes it unlawful for a person who is under the influence of any alcoholic beverage or drug, or the combined influence of both, to drive a vehicle and requires a court, when granting probation following conviction of a driving under the influence offense, to impose certain terms and conditions, including that the individual not drive a vehicle with any measurable amount of alcohol in their blood, among others. This bill would require everyone who sells or furnishes alcoholic beverages to first review bona fide evidence of majority and identity, as described. The bill would authorize a court when granting probation for certain driving under the influence offenses to prohibit the person from purchasing alcohol and would require the Department of Motor Vehicles to issue an identification card or driver's license with an appropriate designation on the face upon the receipt of an abstract of the record of a court. The bill would authorize the court to prohibit the purchase of alcohol when the offense occurred within 10 years of 2 or more driving under the influence offenses that resulted in conviction or certain other prior convictions, or if the conviction was for vehicular manslaughter, as specified. The bill would require a seller of alcoholic beverages to refuse to sell or serve someone subject to such an order. To the extent this bill would require a higher level of service from court staff who are county employees, the 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, 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.
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.
Existing law gives a person the right of protection from bodily harm and the right to possess and use property. If a person suffers bodily harm or a loss of their property because of the unlawful act or omission of another, existing law authorizes them to recover compensation from the person at fault, which is known as damages. Existing law authorizes the Attorney General to bring various civil actions due to damage or loss. This bill would authorize the Attorney General to bring a civil action against specified fossil fuel companies for climate-attributable damage to recover costs and losses suffered by the California FAIR Plan Association, funds borrowed from the California Infrastructure and Economic Development Bank, or costs and losses incurred by insurance policyholders. The bill would make those companies strictly liable without regard to fault for any relief granted. The bill would authorize the court and jury to use market share and alternate liability principles to determine proportionate liability of those companies for the climate-attributable damage, as described. This bill would make it an unlawful business practice for the company or affiliated entity to recover from California consumers, through retail or wholesale prices, charges, fees, surcharges, or any other adjustment to the price of gasoline or other motor fuels, for any costs and expenses incurred in connection with such a civil action, as defined. This bill would create the Attorney General Climate Disaster Fund into which the monetary relief recovered by the Attorney General would be deposited, and would set forth specified uses for the account upon appropriation by the Legislature. The bill would make related findings and declarations.