New California Laws 2026
immediately, tax levy. AB 703, Lee. California Pediatric Cancer Research Voluntary Tax Contribution Fund. This bill (1) es- tablishes the California Pediatric Cancer Research Voluntary Tax Contribution Fund and (2) authorizes a taxpayer to make a voluntary contribution to the fund on their state personal income tax return from tax year 2025 to 2032. An act to add and repeal Article 3 (commencing with Section 18720) of Chapter 3 of Part 10.2 of Divi- sion 2 of the Revenue and Taxation Code, relating to taxation, and making an appropriation therefor. AB 829, Sharp-Collins. Richard Paul Hemann Parkinson’s Disease Program: Parkinson’s Disease Research Voluntary Tax Contribution Fund. Estab- lishes the Parkinson’s Disease Registry Tax Contri- bution Fund. Authorizes a taxpayer to make a volun- tary contribution to the fund on their state personal income tax return from tax year 2025 to 2032, if the fund meets the minimum contribution amount of $250,000 annually. Directs that contributions to the fund be allocated to the State Department of Public Health (DPH) for the purposes of administering the Richard Paul Hemann Parkinson’s Disease Program. An act to add and repeal Article 1 (commencing with Section 18700) of Chapter 3 of Part 10.2 of Di- vision 2 of the Revenue and Taxation Code, relating to Parkinson’s disease, and making an appropriation therefor. AB 985, Schiavo. Chiquita Canyon Landfill: prop- erty tax reassessment and penalties. Extends tax re- lief to properties impacted by the “Chiquita Canyon elevated temperature landfill event (ETLE).” An act to amend Sections 4217, 4837.5, and 4985.2 of, and to add Section 170.1 to, the Revenue and Tax- ation Code, relating to the Chiquita Canyon Landfill, and declaring the urgency thereof, to take effect im- mediately. AB 1138, Zbur. Income and corporate taxes: tax credits: motion pictures. AB 1138 expands the types of projects eligible for the Motion Picture Tax Cred- it 4.0 and Soundstage Filming Tax Credit Program (Soundstage Program), and increases the credit amount percentages allowed for qualified motion pictures. An act to amend Sections 17053.98, 17053.98.1, 23698, and 23698.1 of, and to add Section 23696 to, the Revenue and Taxation Code, relating to taxation, making an appropriation therefor, and declaring the urgency thereof, to take effect immediately. AB 1318, Bonta. Public social services: tax-ex- empt nonprofit organizations. Expands the definition “qualified nonprofit organization” for the purposes of the administration of services to refugees and undoc- umented persons and the administration of the Rap- id Response Program and the Enhanced Services for Asylees and Vulnerable Noncitizens (ESAVN) program to allow contracts or grants be awarded to nonprofits with either state tax-exempt status or fed- eral 501(c)(3) status. Adds an urgency clause. An act to add Chapter 14.6 (commencing with Sec- tion 7230) to Division 7 of Title 1 of the Government Code, and to amend Sections 13275, 13304, 13306,
13401, and 13650 of the Welfare and Institutions Code, relating to tax-exempt organizations, and de- claring the urgency thereof, to take effect immedi- ately. AB 1416, Ta. Property taxation: redemption: per- manent installment plan. Adds a requested install- ment plan to pay delinquent property taxes to the existing authorization allowing deferral of payment after a disaster. An act to amend Section 4222.5 of the Revenue and Taxation Code, relating to taxation. AB 1516, Committee on Revenue and Taxation. Real property taxation. This bill makes changes to two areas of property tax law suggested by the Cali- fornia Assessors’ Association to improve tax admin- istration. An act to amend Sections 73, 75.21, 271, and 271.5 of the Revenue and Taxation Code, relating to taxa- tion. AB 1518, Committee on Revenue and Taxation. In- come taxes: administration: nonresident aliens: iden- tifying numbers: group filing. This bill allows certain nonresident taxpayers who do not have a Social Se- curity Number (SSN) or individual tax identification number (ITIN) to file state returns or be included on a group return, and authorizes an exemption from quarterly estimated payments for these taxpayers in- cluded on a group return. An act to amend Sections 17132.1, 18537, and 19136 of, and to amend and repeal Sections 18624 and 19002 of, the Revenue and Taxation Code, relat- ing to taxation. 2025 Senate Taxation Laws SB 86, McNerney. California Alternative Energy and Advanced Transportation Financing Authority Act: sales and use tax exclusion. This bill extends the current January 1, 2026, sunset date for the Cali- fornia Alternative Energy and Advanced Transporta- tion Authority’s sales and use tax exclusion program to January 1, 2028, adds fusion energy as an eligible alternative source, and modifies the stated purpose of the program. An act to amend Sections 26003, 26011.8, and 26025 of the Public Resources Code, and to amend Section 6010.8 of the Revenue and Taxation Code, re- lating to public resources, to take effect immediately, tax levy. SB 87, Seyarto. Sales and Use Tax Law: consumer designation: all-volunteer fire departments. This bill extends the sunset provision for the designation of a qualifying volunteer fire department as a consumer, not a retailer, under the Sales and Use Tax Law, until January 1, 2031. An act to amend Section 6018.10 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. SB 132, Committee on Budget and Fiscal Review. Taxation. This bill is the revenue trailer bill for the 2025-26 Budget. This bill contains various statutory changes necessary to implement the Budget Act of 2025.
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