The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including various motion picture credits, commonly referred to as motion picture credit 1.0, 2.0, 3.0, and 4.0, and the certified studio credit, to be allocated by the California Film Commission in differing amounts equal to specified percentages of the qualified expenditures of a qualified motion picture in this state. Existing law establishes the continuously appropriated Tax Relief and Refund Account and the Corporation Tax Fund and provides that payments required to be made to taxpayers or other persons are to be paid from those funds. This bill would allow a credit against those taxes in an amount between 35% and 50% of qualified expenses relating to the post-production of a qualified motion picture in California to be allocated by the California Film Commission, as specified. The bill would require the credit to be administered in the same manner as the motion picture credit 4.0, except as specified. The bill would require the California Film Commission to utilize a post-production services ratio, as defined, to allocate credits, as specified. The bill would limit the aggregate amount of credits allocated in a fiscal year based on a determination made by the Legislature in the annual Budget Act plus additional amounts, as described. The bill would require that 85% of the total allocable credits are reserved for qualified taxpayers that attest, under penalty of perjury, that they will abide by specified labor condition requirements. By expanding the scope of the crime of perjury, this bill would impose a state-mandated locale program. This bill would allow a qualified taxpayer to elect to be paid a refund if the amount allowable as a credit exceeds the qualified taxpayer's tax liability for the taxable year, as specified. By requiring moneys to be paid from the Tax Relief and Refund Account and the Corporation Tax Fund, the bill would make an appropriation. Existing law requires any bill authorizing a new tax expenditure, as defined, to include tax credits, 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 include findings and reporting requirements in compliance with this requirement. The bill would require exchange of information between the Legislative Analyst's Office and other specified agencies in order to comply with these requirements. The bill would make the unauthorized disclosure of this information subject to existing law, the violation of which is a crime. By expanding the scope of a crime, this bill would impose a state-mandated local program. This bill would incorporate additional changes to Sections 17039 and 23036 of the Revenue and Taxation Code proposed by AB 2222 to be operative only if this bill and AB 2222 are enacted and this bill is enacted last. 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.
Sponsored bills
Existing law makes it a crime to knowingly or willfully cause another person to engage in the unlawful manufacture of firearms or knowingly or willfully aiding, abetting, prompting, or facilitating the unlawful manufacture of firearms, including the manufacture of assault weapons or .50 BMG rifles or the manufacture of any firearm using a 3-dimensional printer, as specified. Existing law authorizes a civil action against a person who knowingly distributes or causes to be distributed any digital firearm manufacturing code to any person, except as specified. Existing law authorizes the Attorney General, county counsel, or city attorney to bring an action against this person and seek a civil penalty, as specified, for each violation, as well as injunctive relief. This bill would require the Department of Justice to check on a quarterly basis beginning no later than July 1, 2027, whether ASTM International has published industry standards for equipping 3-dimensional printers with firearm blocking technology. The bill would require, if the department determines that ASTM International has published or adopted industry standards for firearm blocking technology for 3-dimensional printers, that the department publish written guidance or regulations within 24 months after making that determination. The bill would require, among other things, the written guidance or regulations to describe minimum performance standards for 3-dimensional printer firearm blocking technology before a printer can lawfully be sold or offered for sale in the state. If, as of July 1, 2029, the department determines that ASTM International has not published industry standards for firearm blocking technology for 3-dimensional printers, the bill would relieve the department of any further responsibility to ascertain whether ASTM International has published or adopted industry standards. The bill would make it unlawful to sell, offer for sale, or transfer for consideration, a 3-dimensional printer in the State of California that is not equipped with firearm blocking technology that also meets the above-described industry standards. The bill would exempt printers used exclusively for the manufacturing of properties (props) in the entertainment industry, and would authorize the department to adopt regulations that provide for additional exceptions to these provisions. This bill would also exempt a person who distributes, or causes the distribution of, digital firearm manufacturing code, solely for the bona fide purpose of, among other things, developing, refining, and testing the functionality of a firearm blocking technology from civil liability. This bill would make these provisions severable.
Existing law establishes, until January 1, 2028, the Prescribed Fire Liability Pilot Program, to be administered by the Department of Forestry and Fire Protection, to increase the pace and scale of the use of prescribed fire and cultural burning and to reduce barriers for conducting prescribed fires and cultural burning. Existing law creates the Prescribed Fire Claims Fund in the State Treasury to support coverage for losses from prescribed fires and cultural burning by nonpublic entities, such as cultural fire practitioners, private landowners, and nongovernmental entities. Under existing law, moneys in the fund are under the control of the department, and the department or a contracted third-party administrator is authorized to direct payments for claims from the fund, consistent with specified guidelines adopted by the department. These guidelines include, among other things, (1) a requirement that an eligible claim relate to either a prescribed fire conducted or supervised by a burn boss, as defined, or a cultural burn conducted or supervised by a cultural fire practitioner, and (2) a requirement that a claim shall not be paid from the fund unless the department reviewed and approved a burn plan before the prescribed fire or cultural burning. Existing law requires, upon order of the Department of Finance, the $20,000,000 appropriated to the Department of Forestry and Fire Protection by the Legislature in the Budget Act of 2021 be transferred into the fund, and provides that all moneys deposited or transferred into the fund be continuously appropriated to the department for these purposes. By Executive Order N-35-25, Governor Gavin Newsom suspended the limitation on public and governmental agencies enrolling in the Prescribed Fire Liability Pilot Program to the extent that the limitation would prohibit resource conservation districts and volunteer fire departments or districts from such enrollment. This bill would establish the Good Fire Act, which would indefinitely extend the Prescribed Fire Liability Program. The bill would explicitly state that the Prescribed Fire Claims Fund shall support coverage for losses from prescribed fires and cultural burning on any lands within the state. The bill would also expand program eligibility by changing the entities who may receive coverage for losses from prescribed fires and cultural burning from nonpublic entities to individuals and entities other than the department or the federal government, as provided. By extending the term of a continuous appropriation and authorizing the expenditure of continuously appropriated funds for new purposes, the bill would make an appropriation. This bill would eliminate the requirement for department approval for a plan reviewed and approved by a burn boss, and would require a burn plan to be submitted to the claims fund portal before ignition. The bill would also require the guidelines to include methods for prioritizing broadcast burns and burns by non-public individuals or entities or California Native American tribes in the event the fund is oversubscribed. Within one year of a claim being paid from the fund, the bill would require the department to submit a report to the Legislature regarding the claim process and propose statutory changes related to the fund, as provided. Existing law requires the State Fire Marshal, with the involvement of the Statewide Training and Education Advisory Committee, to develop a curriculum for, or amend into an existing curriculum, a certification program for burn bosses who possess authority to engage in a prescribed burning operation and to enter into the necessary contracts related to a prescribed burning operation. Existing law requires this curriculum to provide for the initial certification as well as the continuing education of burn bosses. Under existing law, specified civil liability protections and eligibility for claims from the Prescribed Fire Claims Fund extend to prescribed burns that, among other things, are reviewed and approved by a burn boss certified pursuant to these provisions, as provided. This bill would require, as part of the continuing education of burn bosses, the State Fire Marshal to require recertification no sooner than every 3 years. The bill would also require the department to consider methods to increase the pool of available instructors for the certification program, including the use of non-department instructors. The bill would require the department, in consultation with the Statewide Training and Education Advisory Committee, to develop a mechanism to allow specified individuals to be designated as a burn boss. The bill would authorize these individuals certified pursuant to this process to use the above-described recertification process to maintain currency. Existing law authorizes an entity that owns or controls brush-covered land, forest lands, woodland, grassland, shrubland, or a combination of those types of land within a state responsibility area to apply to the Department of Forestry and Fire Protection for permission to use prescribed burning for certain public purposes. Existing law requires the department, upon receipt of an application, to inspect the land in company with the applicant to determine whether a permit shall be granted, as provided. By Executive Order N-35-25, Governor Gavin Newsom suspended the above-described requirement that the department conduct a site visit or inspection before issuing a state burn permit for projects undertaken by burn bosses or cultural fire practitioners. This bill would authorize the department to waive the inspection requirement or modify the standard precautions for an application submitted by specified individuals. The California Environmental Quality Act (CEQA) requires a lead agency, as defined, to prepare, or cause to be prepared, and certify the completion of an environmental impact report on a project that it proposes to carry out or approve that may have a significant effect on the environment or to adopt a negative declaration if it finds that the project will not have that effect. CEQA also requires a lead agency to prepare a mitigated negative declaration for a project that may have a significant effect on the environment if revisions in the project would avoid or mitigate that effect and there is no substantial evidence that the project, as revised, would have a significant effect on the environment. Existing law exempts from CEQA specified wildfire risk reduction projects, including, among other projects, projects consisting of a prescribed fire or fuel reduction to reduce wildfire risk by reestablishing the fire return interval appropriate to the ecosystem for biodiversity or other benefits, excluding projects located on coastal sage scrub habitat or any other sensitive habitat. By Executive Order N-35-25, Governor Gavin Newsom suspended the requirements of CEQA as applied to the Department of Forestry and Fire Protection to the extent necessary for the department to assist local agencies and beneficial fire practitioners to complete beneficial fire projects that limit dangerous wildfire conditions to the greatest extent feasible. This bill would exempt from CEQA those actions taken by the department to assist in the implementation of prescribed fire or cultural burning projects that do not otherwise require compliance with CEQA. Existing law establishes various grant programs for purposes of wildfire prevention. This bill would require a state agency, department, board, or commission that has awarded grant funds for a project that includes the preparation for, or implementation of, a beneficial fire project to include as an allowable expense of the grant the payment of overtime or double rates of pay to employees or contractors who prepare for or implement the beneficial fire project when such expenses are necessary for the implementation of the beneficial fire project. Existing law authorizes the Director of Forestry and Fire Protection to provide grants to, or enter contracts or other cooperative agreements with, specified entities for the implementation and administration of projects and programs to improve forest health and reduce greenhouse gas emissions. Existing law authorizes the director to authorize advance payments and requires grantees who receive advance payments to file an accountability report with the department 4 months from the date of receiving the funds and every 4 months thereafter. This bill would instead require grantees who receive advance payments to file an accountability report within 6 months from the date of receiving the funds and every 6 months thereafter. This bill would incorporate additional changes to Section 4799.05 of the Public Resources Code proposed by AB 2513 to be operative only if this bill and AB 2513 are enacted and this bill is enacted last. This bill would declare that it is to take effect immediately as an urgency statute.
This measure would recognize hydrogen as a key decarbonization tool when produced, transported, and utilized in accordance with a carbon intensity standard that ensures verifiable lifecycle greenhouse gas reductions; supports the continued development and refinement of carbon intensity frameworks to guide hydrogen policy, investment, and deployment; encourages state agencies to prioritize hydrogen deployment; and urges coordination to ensure hydrogen projects advance economic development, workforce opportunities, and environmental justice outcomes.
Existing law, the Knox-Keene Health Care Service Plan Act of 1975, provides for the licensure and regulation of health care service plans by the Department of Managed Health Care and makes a willful violation of the act's requirements a crime. Existing law provides for the regulation of health insurers by the Department of Insurance. Existing law prohibits specified health care service plan contracts and disability insurance policies from excluding persons covered by the plan from receiving benefits if they are diagnosed as having any significant destruction of brain tissue with resultant loss of brain function, including Alzheimer's disease. This bill would require a health care service plan contract or health insurance policy that is issued, amended, or renewed on or after January 1, 2027, to include coverage for all medically necessary treatments or medications, as determined by a health care provider, approved by the United States Food and Drug Administration (FDA) for the treatment of Alzheimer's disease or other medical conditions affecting memory. On and after January 1, 2027, the bill would prohibit a health care service plan or health insurer from imposing step therapy protocols as a prerequisite to authorizing that coverage, except as provided. Because a willful violation of these provisions by a health care service plan would be a crime, 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 no reimbursement is required by this act for a specified reason.
Existing law requires the Governor to proclaim various days as days of remembrance or recognition. This bill would require the Governor to annually proclaim September 25 as Dolly Parton Day. This bill would declare that it is to take effect immediately as an urgency statute.
The Public Employees' Retirement Law (PERL) establishes the Public Employees' Retirement System (PERS) to provide a defined benefit to members of the system based on final compensation, credited service, and age at retirement, subject to certain variations. Existing law creates the Public Employees' Retirement Fund, which is continuously appropriated for purposes of PERS, including depositing employer and employee contributions. Under the California Constitution, assets of a public pension or retirement system are trust funds. The California Public Employees' Pension Reform Act of 2013 (PEPRA) establishes a variety of requirements and restrictions on public employers offering defined benefit pension plans. In this regard, PEPRA restricts the amount of compensation that may be applied for purposes of calculating a defined pension benefit for a new member, as defined, by restricting it to specified percentages of the contribution and benefit base under a specified federal law with respect to old age, survivors, and disability insurance benefits. Existing law, the Teachers' Retirement Law, establishes the State Teachers' Retirement System (STRS) and creates the Defined Benefit Program of the State Teachers' Retirement Plan, which provides a defined benefit to members of the program, based on final compensation, creditable service, and age at retirement, subject to certain variations. This bill, for service performed on and after January 1, 2027, would prohibit the pensionable compensation for calendar year 2027 used to calculate the defined benefit paid to a new member of a retirement system subject to PEPRA who retires from the system from exceeding specified percentages of the contribution and benefit base under the specified federal law with respect to old age, survivors, and disability insurance benefits. The bill would make related, conforming changes to these provisions on pensionable compensation. The bill also would require a new member of STRS to be subject to specified limits of the Teachers' Retirement Law. PEPRA requires each retirement system that offers a defined benefit plan for safety members of the system to use one of 3 formulas for safety members, 2% at age 57, 2.5% at age 57, or 2.7% at age 57. This bill would establish new retirement formulas, for employees first hired on or after January 1, 2027, as 2.5% at age 55, 2.7% at age 55, or 3% at age 55, subject to certain exceptions. For new members hired on or after January 1, 2013, who are safety members, the bill would require employers to adjust the formulas for service performed on or after January 1, 2027, to offer the formula that has the same fraction at age 55 as the fraction at age 57 in the formula the employer offered pursuant to existing law. The bill would authorize a public employer and a recognized employee organization to negotiate a prospective increase to the retirement benefit formulas for safety members and new safety members, consistent with the formulas permitted under PEPRA, including the new formulas described above. This bill would authorize an employer and its employees to agree in a memorandum of understanding to be subject to a higher safety plan or a lower safety plan, subject to certain requirements, including that the memorandum of understanding is collectively bargained in accordance with applicable laws. By increasing the contribution to continuously appropriated funds, and by increasing expenditures from those funds, this bill would make an appropriation.
(1) Existing law requires a local agency to declare land either "surplus land" or "exempt surplus land," as supported by written findings, before the local agency may take any action to dispose of it consistent with an agency's policies or procedures and defines terms for these purposes. Existing law generally requires a local agency, before disposing or negotiating to dispose of surplus land, to provide a written notice of the availability of the surplus land to specified entities and housing sponsors. Existing law provides that an agency is not required to follow the requirements for the disposal of surplus land for "exempt surplus land." Existing law defines "exempt surplus land" to include certain types of land, including, surplus land totaling 10 or more acres, consisting of either a single parcel, or 2 or more adjacent or nonadjacent parcels combined for disposition to one or more buyers pursuant to a plan or ordinance adopted by the legislative body of the local agency, or a state statute and certain surplus land that is a former military base, known as the Alameda Naval Air Station, if specified conditions are met. Existing law, the Planning and Zoning Law, requires each county and each city to adopt a comprehensive, long-term general plan for the physical development of the county or city, and specified land outside its boundaries, that includes, among other specified mandatory elements, a housing element. That law requires the planning agency of a city or county to provide by April 1 of each year an annual report to, among other entities, the Office of Land Use and Climate Innovation. This bill would revise the definition of "exempt surplus land" to remove the reference to buyers and instead mean 2 or more adjacent or nonadjacent parcels combined for disposition to one or more persons or entities, as specified. The bill would also exempt surplus land that is a former military base that was conveyed by the federal government to a local agency or a local reuse authority, and that is all or any portion of the Concord Naval Weapons Station, if certain requirements are met, including that the former military base has an aggregate area greater than 5 acres and that before disposition of the land, the local agency or local reuse authority has entered into a disposition and development agreement that stipulates that at least 25% of the aggregate residential units permitted to be developed will be restricted to lower income households with an affordable housing cost or affordable rent for a minimum of 55 years for rental housing and 45 years for owner-occupied housing, as specified. The bill would regulate actions challenging the disposition and would prescribe penalties for violations of these provisions. The bill would also regulate the actions of the local agency or local reuse authority, including, among other things, requiring the local agency or local reuse authority to include in the annual report the status of development of residential units on the former military base, as specified. (2) The California Environmental Quality Act (CEQA) requires a lead agency, as defined, to prepare, or cause to be prepared, and certify the completion of an environmental impact report on a project that it proposes to carry out or approve that may have a significant effect on the environment or to adopt a negative declaration if it finds that the project will not have that effect. CEQA also requires a lead agency to prepare a mitigated negative declaration for a project that may have a significant effect on the environment if revisions in the project would avoid or mitigate that effect and there is no substantial evidence that the project, as revised, would have a significant effect on the environment. This bill would provide that specified environmental review documents satisfy the requirements of CEQA for any project within the portion of the Concord Naval Weapons Station included within the boundaries of the area plan for the Concord Community Reuse Project, as provided, that has land use types that are consistent with the area plan land use types and locations for those land use types that are consistent with the area plan diagram and the project does not cause the aggregate development in the area plan to exceed the area plan maximum planning areawide total, as specified. The bill would further provide that a project that contains land use types that are consistent with the area plan land use types in locations that are not consistent with the area plan diagram would be subject to review pursuant to CEQA, and would be limited to review of the location of land use types that are not consistent with the area plan diagram, as provided. In any action or proceeding challenging a project described above, the bill would require a project applicant to pay any additional costs incurred by the courts in hearing cases relating to the challenge of the project and would require a lead agency to lodge a copy of the certified record of proceedings with the superior court within 10 calendar days after being served with a complaint or a petition for a writ of mandate. Because the bill imposes new duties on local agencies, the bill would impose a state-mandated local program. The bill would require the Judicial Council, on or before July 1, 2027, to adopt rules of court that require any action or proceeding brought to attack, review, set aside, void, or annul the approval of any project within the plan area or any environmental impact review for any project within the plan area, including any potential appeals to the court of appeal or the California Supreme Court, to be resolved to the extent feasible within 270 calendar days of the filing of the certified record of proceedings with the court. The bill would make these provisions severable. (3) This bill would make legislative findings and declarations as to the necessity of a special statute for the City of Concord. (4) 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. (5) This bill would declare that it is to take effect immediately as an urgency statute.
Existing law requires a prosecuting attorney to disclose to the defendant or their attorney all relevant real evidence seized or obtained as a part of the investigation of the offenses charged that is in the possession of the prosecuting attorney or known to be in the possession of the investigating agencies. Existing law requires the disclosures to be made at least 30 days prior to the trial, unless good cause is shown why a disclosure should be denied, restricted, or deferred. Existing law prohibits an attorney from disclosing or permitting to be disclosed to a defendant, members of the defendant's family, or anyone else copies of child pornography evidence, unless specifically permitted to do so by the court after a hearing and a showing of good cause. Existing law authorizes an attorney to disclose or permit to be disclosed copies of child pornography evidence to persons employed by the attorney or to persons appointed by the court to assist in the preparation of a defendant's case if that disclosure is required for that preparation. This bill would require the court, in specified criminal cases involving sexually explicit material depicting an adult victim, to issue a protective order governing the disclosure of that material, with conditions sufficient to safeguard the victim's privacy, prevent unnecessary copying, transmission, or dissemination of the material, and ensure the defendant's right to a fair trial and a meaningful opportunity to participate in their own defense. This bill would, if the court issues that protective order, prohibit the parties from disclosing to any person copies of sexually explicit material depicting an adult victim, unless specifically permitted to do so by the protective order. The bill would authorize an attorney for any party to disclose or permit to be disclosed copies of sexually explicit material depicting an adult victim subject to the protective order, to a person necessary for the preparation of the case, including the defendant. The bill would, if a party receives any other sexually explicit material of the adult victim, require the party to notify the court for inclusion of the material in any existing protective order, or inclusion in a new or separate protective order. By increasing duties on local prosecutors, this bill would impose a state-mandated local program. This bill would clarify that these provisions do not relieve the prosecution from the duty to disclose the existence of any relevant or exculpatory evidence nor affect the admissibility of any relevant evidence in court. 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 makes it a crime to engage in money laundering, defined as conducting a transaction involving a monetary instrument of specified value through a financial institution with the specific intent to promote or facilitate criminal activity or knowing that the monetary instrument represents the proceeds of or is derived from the proceeds of criminal activity. Existing law establishes the Restitution Fund, a continuously appropriated fund in the State Treasury, to provide funding to compensate victims of crime. This bill would, until January 1, 2032, expand the crime of money laundering to include conducting a transaction involving a monetary instrument of specified value using digital assets, as defined. The bill would make other technical, nonsubstantive changes, as provided. By expanding the scope of a crime, this bill would impose a state-mandated local program. Existing law, the California Control of Profits of Organized Crime Act, establishes a procedure for the forfeiture of property and proceeds acquired through a pattern of criminal profiteering activity, as defined, upon the conviction of the underlying criminal offense, including money laundering, and requires the prosecuting agency to file a petition of forfeiture in conjunction with certain criminal proceedings. Existing law authorizes any person claiming an interest in property or proceeds subject to forfeiture to file with the superior court in which the forfeiture action is pending a verified claim stating their interest in the property or proceeds, as specified. This bill would, until January 1, 2032, authorize a law enforcement officer or prosecuting agency, as defined, to obtain a search warrant to seize digital assets or wallets, accounts, or similar things containing digital assets (collectively "digital assets") upon a showing of probable cause that the digital assets contain proceeds of a crime or proceeds traceable to a crime or have been used to facilitate a crime. The bill would require the search warrant to specify any centralized exchanges, custodians of digital assets, addresses, or other locations from which the digital assets will be seized, to describe how the warrant will be served, and to specify the amount of digital assets to be seized, as specified. The bill would authorize, within 180 days of any seizure, a prosecuting agency to initiate a special proceeding to forfeit the seized digital assets, including providing notice to all readily ascertainable potential owners of the digital assets and anyone with a known security interest. The bill would require any person with a claim to the seized digital assets to file a verified claim under penalty of perjury and supported by admissible evidence within 30 days of the date of service of the notice from the prosecuting agency, as specified. By expanding the crime of perjury, the bill would impose a state-mandated local program. The bill would provide a process for a court to adjudicate and resolve these verified claims, as specified. The bill would require the court, after all the claims are resolved, to issue a final judgment forfeiting the remaining digital assets and would provide a process for a prosecuting agency to distribute the remaining digital assets to victims, as specified. The bill would require any digital assets not distributed to victims to be kept in the custody of law enforcement or prosecuting agency for a maximum of 3 years, after which the forfeited assets would be deposited into the Restitution Fund for the purpose of providing victim services. By expanding the revenue sources of a continuously appropriated fund, and by expanding the purposes for which moneys in a continuously appropriated fund may be used, the bill would make an appropriation. 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.