Sen. Roger Niello

The Personal Income Tax Law and the Corporation Tax Law, in conformity with federal income tax law, generally defines 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, 2025, and before January 1, 2030, would provide an exclusion from gross income for amounts received from a settlement entity, as defined, by a qualified taxpayer, as defined, to replace property that is located in a city or county in this state and that was damaged or destroyed by a disaster or accidental or human-caused event for which a state of emergency or local emergency, as defined, was proclaimed. 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. This bill would take effect immediately as a tax levy.

The Personal Income Tax Law allows various credits against the tax imposed by that law. Existing law requires any bill authorizing a new tax credit to contain, among other things, specific goals, purposes, and objectives that the tax credit will achieve, detailed performance indicators, and data collection requirements. This bill would allow credits against the tax imposed by the Personal Income Tax Law for each taxable year beginning on or after January 1, 2026, and before January 1, 2031, to a qualified taxpayer for qualified costs relating to qualified home hardening, as defined, and for qualified costs relating to qualified vegetation management, as defined, in specified amounts, not to exceed an aggregate amount of $50,000,000 per taxable year. This bill would require a qualified taxpayer to reserve a credit for qualified costs relating to qualified home hardening or qualified vegetation management to be eligible for the above-described credits and provide all necessary information for this purpose, as specified. This bill also would include additional information required for any bill authorizing a new income tax credit and would require the Legislative Analyst's Office to prepare a written report regarding the credits, as provided. 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 it a crime to willfully threaten to commit a crime that will result in death or great bodily injury to another person, with the specific intent that the statement is to be taken as a threat that, on its face and under the circumstances in which it is made, is so unequivocal, unconditional, immediate, and specific as to convey to the person threatened a gravity of purpose and an immediate prospect of execution of the threat, and thereby reasonably causes the threatened person to be in sustained fear for their own safety or the safety of their immediate family, as defined. Under existing law, this crime is punishable by imprisonment in a county jail for no more than one year for a misdemeanor, or by imprisonment in state prison for a felony. This bill would make it a crime for a person to willfully threaten, by any means, including, but not limited to, an image or threat posted or published on an internet web page, to commit a crime at specified locations, including a daycare and workplace, with specific intent that the statement is be taken as a threat, even if there is no intent of actually carrying it out, if the threat, on its face and under the circumstances in which it is made is so unequivocal, unconditional, immediate, and specific as to convey to the person or persons threatened a gravity of purpose and an immediate prospect of execution of the threat, and if the threat causes a person or person to reasonably be in sustained fear for their own safety or the safety of others at the specified locations. This bill would make this crime, for a person 18 years of age or older, punishable as a wobbler by imprisonment in the county jail for not more than one year or by imprisonment in the county jail for 16 months or 2 or 3 years. If a person under 18 years of age commits this crime, the bill would require the person to be referred to specified services in lieu of being declared a ward of the court, if eligible. If the person is ineligible, the bill would require the offense to be punished as a misdemeanor. By creating a new crime and imposing additional duties on local governments, 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 with regard to certain mandates no reimbursement is required by this act for a specified reason. With regard to any other mandates, this bill would provide that, if the Commission on State Mandates determines that the bill contains costs so mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.

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.

The Planning and Zoning Law requires each county and city to adopt a comprehensive, long-term general plan for the physical development of the county or city, which includes, among other mandatory elements, a housing element. Existing law requires, for the 4th and subsequent revisions of the housing element, the Department of Housing and Community Development, in consultation with each council of governments, where applicable, to determine the existing and projected need for housing for each region, as prescribed. Existing law requires, among other things, the department to meet and consult with the council of governments regarding the assumptions and methodology to be used by the department to determine the region's housing needs at least 26 months prior to the scheduled revision of the housing element and before developing the existing and projected housing need for a region. This bill would require the department to meet and consult with the council of governments, as described above, pursuant to prescribed deadlines. For the 7th revision of the housing element, the bill would require the department to meet and consult with each council of governments at least 38 months prior to the scheduled revision, except for specified councils of governments. For the 8th and subsequent revision of the housing element, the bill would require the department to meet and consult with each council of governments at least 38 months prior to the scheduled revision. This bill would incorporate additional changes to Section 65584.01 of the Government Code proposed by SB 486 to be operative only if this bill and SB 486 are enacted and this bill is enacted last.

Existing law, the Contractors State License Law, defines and regulates the activities of contractors and provides for their licensure, regulation, and discipline by the Contractors State License Board within the Department of Consumer Affairs. Existing law requires specific provisions and requirements for home improvement contracts, as defined. Existing law governing home improvement contracts specifies that the failure of a licensee, their agent or salesperson, or a person subject to the Contractors State License Law to provide certain information, notices, and disclosures in the contract, or to otherwise fail to comply with those provisions is cause for discipline. This bill would also specify that, for purposes of administrative discipline under the Contractors State License Law, the prime or direct contractor is responsible for completion of the project in accordance with the home improvement contract, plans, and specifications. The bill would also provide that this prime or direct contractor responsibility does not preclude administrative discipline against any subcontractor or home improvement salesperson on a home improvement contract for a violation of that law. The bill would further require a home improvement contract to contain a disclosure regarding whether or not a subcontractor will be used on the project, as specified. This bill would incorporate additional changes to Section 7159 of the Business and Professions Code proposed by AB 1327 to be operative only if this bill and AB 1327 are enacted and this bill is enacted last.

Existing law establishes the state flag and the state's emblems, including, among other things, the poppy as the official state flower, the California redwood as the official state tree, and the California desert tortoise as the official state reptile. This bill would establish the giant garter snake (Thamnophis gigas) as the official state snake.

Federal law prohibits a person from willfully or maliciously interfering with or causing interference to radio communications. Federal law prohibits a person from manufacturing, importing, selling, offering for sale, or shipping a device that interferes with radio communications. Federal law makes a violation of these prohibitions punishable by a fine of not more than $10,000 or by imprisonment for a term not exceeding one year, or both the fine and imprisonment. Existing law makes it a misdemeanor for a person to intercept a public safety radio service communication for the purpose of using the communication to assist in the commission of a criminal offense or to avoid arrest, as specified. Existing law makes it an infraction to possess or equip a vehicle with a device that is capable of interfering with a device used by a law enforcement agency to measure the speed of moving objects, as specified, and makes it a misdemeanor to possess four or more of those devices. This bill would make it a crime to manufacture, import, market, purchase, sell, or operate a signal jammer, as defined, unless authorized to do so by the Federal Communications Commission, punishable as an infraction for a first offense, and a misdemeanor for a 2nd offense, as specified. The bill would make it a misdemeanor to operate a signal jammer in conjunction with the commission of a misdemeanor or felony, punishable by a fine of up to $1,000 or by imprisonment. The bill would make it a crime to willfully or maliciously use a signal jammer to block state or local public safety communications, if the person knows or should know that using the signal jammer is likely to result in death or great bodily injury and great bodily injury or death is sustained by any person as a result of that use, punishable as either a misdemeanor or a felony. The bill would require forfeiture of the signal jamming device upon conviction for these crimes. By creating new crimes, 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.