Anna Caballero
- Democratic
- Senator
- District 14
Author
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, 2026, provide an exemption from the taxes imposed by the Sales and Use Tax Law for the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, hydrogen fuel, as defined. 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. Existing law requires any bill authorizing a new tax expenditure 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 also include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.
Vetoed by the Governor.
In Senate. Consideration of Governor's veto pending.
Enrolled and presented to the Governor at 3 p.m.
Assembly amendments concurred in. (Ayes 37. Noes 3. Page 2715.) Ordered to engrossing and enrolling.
In Senate. Concurrence in Assembly amendments pending.
Read third time. Passed. (Ayes 70. Noes 0. Page 3004.) Ordered to the Senate.
Read second time. Ordered to third reading.
Read second time and amended. Ordered to second reading.
From committee: Do pass as amended. (Ayes 11. Noes 0.) (August 29).
August 20 set for first hearing. Placed on APPR. suspense file.
From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (July 14). Re-referred to Com. on APPR.
July 7 set for first hearing. Placed on REV. & TAX. suspense file.
June 30 hearing postponed by committee.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
In Assembly. Read first time. Held at Desk.
Read third time. Passed. (Ayes 36. Noes 0. Page 1393.) Ordered to the Assembly.
Read second time. Ordered to third reading.
From committee: Do pass. (Ayes 5. Noes 0. Page 1199.) (May 23).
Set for hearing May 23.
May 19 hearing: Placed on APPR. suspense file.
Set for hearing May 19.
From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 1082.) (May 14). Re-referred to Com. on APPR.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
Set for hearing May 14.
From printer. May be acted upon on or after March 21.
Introduced. Read first time. To Com. on RLS. for assignment. To print.
| Bill Text Versions | Format |
|---|---|
| SB419 | HTML |
| 02/18/25 - Introduced | |
| 05/05/25 - Amended Senate | |
| 06/23/25 - Amended Assembly | |
| 09/02/25 - Amended Assembly | |
| 09/12/25 - Enrolled |
| Document | Format |
|---|---|
| 05/09/25- Senate Revenue and Taxation | |
| 05/16/25- Senate Appropriations | |
| 05/25/25- Sen. Floor Analyses | |
| 06/27/25- Assembly Revenue and Taxation | |
| 07/03/25- Assembly Revenue and Taxation | |
| 07/11/25- Assembly Revenue and Taxation | |
| 08/18/25- Assembly Appropriations | |
| 09/03/25- ASSEMBLY FLOOR ANALYSIS | |
| 09/08/25- Sen. Floor Analyses | |
| 10/15/25- Sen. Floor Analyses |
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