Senate Bill analyses

2025 / 2026 Legislative session

SB 1 – (Seyarto, et al.) Gross Income Exclusions: Uniformed Services Retirement Pay & Survivor Benefit Plan Payments
Analysis – Introduced 12/02/24
Analysis – Amended 02/20/25

SB 17 – (Ochoa Bogh, et al.) Gross Income Exclusion - Tips
Analysis – Introduced 12/02/24
Analysis – Amended 04/28/25 and 05/05/25

SB 33 – (Cortese) Public Contracts: Claim Resolution (Previously was "Homeless Pupils: California Success, Opportunity, and Academic Resilience (SOAR) Guaranteed Income Program Payments – Gross income Exclusion")
Analysis – Introduced 12/02/24
Analysis – Amended 03/10/25
Analysis – Amended 01/05/26

SB 64 – (Grove) School Choice Flex Account Act of 2025
Analysis – Introduced 01/09/25 and Amended 02/27/25

SB 132 – (Senate Committee on Budget and Fiscal Review) Taxation Budget Trailer Bill
Analysis – Amended 06/24/25

SB 159 – (Committee on Budget and Fiscal Review) Gross Income Exclusion for Qualified Wildfire Disaster Settlements
Analysis – Amended 09/08/25

SB 254 –(Becker, et al.) Energy Tax Credit
Analysis –Amended 09/10/25

SB 267 – (Choi, et al.) Qualified Teacher School Supplies Tax Credit
Analysis – Introduced 02/03/25 and Amended 03/10/25
Analysis – Amended 05/07/25

SB 268 – (Choi, et al.) Natural Disaster Settlements Gross Income Exclusion
Analysis – Introduced 02/03/25
Analysis – Amended 04/28/25 and 05/07/25

SB 269 – (Choi, et al.) Fire Safe Home Tax Credits Act
Analysis – Introduced 02/03/25 and Amended 04/09/25
Analysis – Amended 05/07/25

SB 302 – (Padilla, et al.) Gross Income Exclusion for Payments Made Under Federal Environmental Credit Provisions
Analysis – Introduced 02/10/25
Analysis – Amended 03/27/25
Analysis – Amended 07/17/25
Analysis – FINAL

SB 347 – (Choi) Annual Tax – Partnerships and Limited Liability Companies (LLCs)
Analysis – Amended 03/26/25, 05/07/25, and 01/05/26
Analysis – Amended 01/15/26

SB 353 – (Alvarado-Gil, et al.) Extend the New Donated Fresh Fruits or Vegetables to a Food Bank Tax Credit
Analysis – Introduced 02/12/25
Analysis – Amended 05/06/25
Analysis – Amended 06/16/25

SB 376 – (Valladares) Incomplete Gift Nongrantor (ING) Trusts
Analysis – Introduced 02/13/25
Analysis – Amended 07/15/25
Analysis – FINAL

SB 470 – (Laird) Bagley-Keene Open Meeting Act-Teleconferencing
Analysis – Introduced 02/19/25 and Amended 04/10/25

SB 527 – (Alvarado-Gil, et al.) Worker Classification: Employees and Independent Contractors – Athletic Coaches
Analysis – Introduced 02/20/25 and Amended 04/07/25
Analysis – Amended 01/05/26

SB 529 – (Choi, et al.) Qualified Tuition Program Deduction
Analysis – Introduced 02/20/25
Analysis – Amended 05/07/25

SB 566 – (Grove and Alanis) Renter’s Credit Increase
Analysis – Introduced 02/20/25
Analysis – Amended 05/01/25

SB 573 – (Smallwood-Cuevas) Guaranteed Income Pilot Programs Income Exclusion
Analysis – Amended 03/26/25 and 04/02/25

SB 575 – (Laird) California Sea Otter Voluntary Tax Contribution Fund (Previously was Cradle-to-Career Data System)
Analysis – Introduced 02/20/25 and Amended 03/24/25
Analysis – Amended 01/05/26
Analysis – Amended 01/15/26

SB 587 – (Grayson) Credit for Local Portion of Sales Tax Reimbursement or Use Tax Paid for Manufacturing and Research and Development (R & D) Equipment
Analysis – Amended 03/24/25
Analysis – Amended 05/07/25 and 05/23/25

SB 591 – (Valladares, et al.) Electronic Funds Transfer - Penalties
Analysis – Amended 03/26/25
Analysis – Amended 07/17/25

SB 630 – (Allen) Motion Picture and Television Production Credit (Motion Picture Credit) Allocation Increase
Analysis – Amended 03/25/25
Analysis – Amended 04/21/25, 5/23/25, 5/29/25, and 06/23/25

SB 657 – (Niello, et al.) Long-Term Qualified Tuition Plan Gross Income Exclusion
Analysis – Introduced 02/20/25
Analysis – Amended 04/29/25

SB 665 – (Choi, et al.) Retail Security Measures Tax Credit
Analysis – Introduced 02/20/25
Analysis – Amended 05/07/25

SB 666 – (Choi, et al.) Security Surveillance System Tax Credit
Analysis – Introduced 02/20/25
Analysis – Amended 05/07/25

SB 681 – (Wahab, et al.) Qualified Renter’s Credit
Analysis – Amended 04/10/25 and 05/23/25

SB 711 – (McNerney) Conformity Act of 2025
Analysis – Amended 03/26/25 and 04/29/25
Analysis – Amended 07/07/25 and 09/02/25
Analysis – FINAL

SB 729 – (Limón) State of Emergency: Nonprofit Liaison
Analysis – Amended 03/26/25

SB 785 – (Caballero) Durable Medical Equipment Tax Credit
Analysis – Introduced 03/25/25
Analysis – Amended 05/06/25
Analysis – Amended 07/07/25
Analysis – FINAL

SB 788 – (Niello) Tax Preparers Exemptions/California Tax Education Council
Analysis – Amended 03/24/25 and 04/30/25
Analysis – FINAL

SB 799 – (Allen) Joint Powers Authorities – South Bay Regional Housing Trust (Previously was Expand False Claims Act (FCA) to Include Tax Matters)
Analysis – Amended 03/24/25 and 04/10/25
Analysis – Amended 01/05/26

SB 863 – (Senate Committee on Revenue and Taxation) Assignment of California Motion Picture and Television Production Credit 3.0 for Disregarded Single Member Limited Liability Companies (SMLLC)
Analysis – Amended 08/28/25

SB 881 – (McNerney) Credit for Donated Fresh Fruits or Vegetables; Voluntary Contributions for Emergency Food for Families
Analysis – Amended 01/12/26

SB 984 – (Ochoa Bogh, et al.) Qualified Tips Deduction
Analysis – Introduced 02/05/26

SB 999 – (Weber Pierson) Healthcare Mandate Penalty Reporting Requirements
Analysis – Amended 02/09/26

SB 1073 – (Smallwood-Cuevas) Black Cultural District Voluntary Tax Contribution Fund
Analysis – Introduced 02/13/26

SB 1084 – (Alvarado-Gil, et al.) Fire Safe Home Tax Credits Act
Analysis – Amended 02/13/26

SB 1096 – (Dahle) Senior Tax Credit
Analysis – Introduced 02/13/26

SB 1102 – (Dahle) Nurses Tax Credit
Analysis – Introduced 02/13/26

SB 1120 – (McNerny) California Competes Tax Credit (CA Competes Credit) Refundability for Strategic Industries
Analysis – Introduced 02/18/26
Analysis – Amended 03/26/26

SB 1144 – (Valladares) Personal Exemption Credit Increase to $700 for Each Dependent
Analysis – Introduced 02/18/26

SB 1277 – (Grove) Cost-Of-Living Refundable Tax Credit
Analysis – Introduced 02/20/26

SB 1343 – (Dahle and Allen) Rebuilding Residences Damaged by Natural Disaster Tax Credit
Analysis – Introduced 02/20/26

SB 1349 – (Gonzalez) California Tax Expenditure Review Board
Analysis – Introduced 02/20/26

SB 1407 – (Archuleta, et al.) Gross Income Exclusions: Uniformed Services Retirement Pay & Survivor Benefit Plan Payments
Analysis – Introduced 02/20/26
Analysis – Amended 04/09/26

SB 1433 – (Committee on Judiciary) Code Maintenance
Analysis – Introduced 03/05/26

SB 1435 – (Senate Committee on Revenue and Taxation) Specified Date Code Maintenance/Conformity 2025
Analysis – Introduced 03/11/26

SB 1436 – (Senate Committee on Revenue and Taxation) Rollovers from Qualified Tuition Programs to ABLE Accounts
Analysis – Introduced 03/11/26

2023 / 2024 Legislative session

SB 1 – (Glazer, et al.) Gross Income Exclusion for Federal Student Loan Debt Relief Plan
Analysis – Introduced 12/05/22
Analysis – Amended 03/30/23 and 05/01/23

SB 25 – (Skinner) Declaration of Candidacy: Notary
Analysis – Introduced 12/05/22
Analysis – Amended 03/07/23

SB 49 – (Becker) Renewable Energy: Department of Transportation Strategic Plan (Previously Solar Canopies Tax Credit)
Analysis – Amended 06/15/23, 06/30/23 and 07/03/23
Analysis – Amended 07/12/23

SB 93 – (Gipson) Virtual Learning Tax Credit
Analysis – Introduced 01/18/23 and Amended 03/16/23

SB 131 – (Committee on Budget and Fiscal Review) Taxation Budget Trailer Bill
Analysis – Amended 06/26/23

SB 132 – (Senate Committee on Budget and Fiscal Review) California Motion Picture and Television Production Credit (Motion Picture Credit), Credit Ordering, and Tentative Minimum Tax (TMT)
Analysis – Amended 06/26/23

SB 143 – (Committee on Budget and Fiscal Review) Budget Trailer Bill: Bagley-Keene Act and Income Exclusion for Microbusiness COVID-19 Relief Grants
Analysis – Amended 08/28/23

SB 164 – (Committee on Budget and Fiscal Review) Keep Arts in Schools Voluntary Tax Contribution Fund
Analysis – Amended 06/22/24

SB 167 – (Senate Committee on Budget and Fiscal Review) Budget Trailer Bill: Taxation Provisions
Analysis – Amended 06/10/24

SB 175 –(Senate Committee on Budget and Fiscal Review) Net Operating Loss (NOL) Suspension and Credit Limitation Trigger; Credit Ordering and Credits Reducing Tax Below Tentative Minimum Tax (TMT); and Annual Refundable Credit Election and Other Conforming Amendments
Analysis – Amended 06/22/24

SB 220 – (Senate Committee on Budget and Fiscal Review) Conformity to Gross Income Exclusion for Student Loan Forgiveness
Analysis – Introduced 02/21/23

SB 221 – (Seyarto, et al.) Credit for Qualified Rental Property for Domestic Violence Survivor
Analysis – Analysis-Introduced 01/19/23, Amended 03/07/23, and 04/24/23

SB 227 – (Durazo, et al.) Excluded Workers Program
Analysis – Introduced 01/19/23
Analysis – Amended 04/20/23
Analysis – Amended 08/19/24

SB 230 – (Seyarto, et al.) Health Savings Account Deduction Conformity
Analysis – Introduced 01/23/23 and Amended 03/15/23
Analysis – Amended 01/11/24
Analysis – Amended 05/16/24
Analysis – Amended 06/13/24

SB 242 – (Skinner) Hope, Opportunity, Perseverance, and Empowerment for Children Trust Account Act
Analysis – Introduced 01/25/23
Analysis – Amended 05/18/23
Analysis – Amended 05/30/24
Analysis – Amended 08/19/24 and 08/23/24

SB 259 – (Seyarto, et al.) Reports Submitted to Legislative Committees
Analysis – Introduced 01/30/23
Analysis – Amended 06/14/23
Analysis – FINAL

SB 262 – (Hurtado & Umberg) California Farmworkers Drought and Flood Resilience Pilot Project – Income Exclusion
Analysis – Introduced 01/30/23 and Amended 03/06/23
Analysis – Amended 04/20/23

SB 264 – (Niello) Deduction for Disaster Losses/Extend Automatic Disaster Relief for Areas Proclaimed by Governor to be in State of Emergency
Analysis – Introduced 01/31/23
Analysis – Amended 05/04/23 and 06/19/23
Analysis – FINAL

SB 292 – (Grove, et al.) Education Savings Account Gross Income Exclusion
Analysis – Introduced 02/02/23, Amended 03/08/23, and 03/30/23

SB 326 – (Eggman) Behavioral Health Services Act
Analysis – Amended 06/19/23
Analysis – Amended 07/13/23
Analysis – FINAL

SB 333 – (Cortese, et al.) Homeless pupils: California Success, Opportunity, and Academic Resilience (SOAR) Guaranteed Income Program Payments – Gross income Exclusion
Analysis – Introduced 02/07/23, Amended 03/16/23 and 04/10/23
Analysis – Amended 07/03/23
Analysis – Amended 04/01/24 and 05/13/24

SB 336 – (Umberg) Negotiated Cost Agreements
Analysis – Introduced 02/07/23
Analysis – Introduced 06/26/23, 06/30/23, and 07/06/23
Analysis – Amended 09/01/23
Analysis – FINAL

SB 370 – (Gonzalez) California FAIR Plan
Analysis – Introduced 02/09/23 and Amended 03/28/23
Analysis – Amended 06/10/24

SB 451 – (Nguyen) Worker Classification: Employees and Independent Contractors – Licensed Manicurists
Analysis – Introduced 02/13/23 and Amended 03/20/23

SB 454 – (Ochoa Bogh) Deferred Compensation: Retirement amounts: Catch-up Contributions
Analysis – Introduced 02/13/23 and Amended 04/25/23

SB 471 (Padilla) Lithium Battery Manufacturer’s Hiring Credit
Analysis – Introduced 02/13/23 and Amended 04/25/23

SB 516 – (Skinner) Franchise Tax Board Debtor Bill of Rights
Analysis – Introduced 02/14/23

SB 533 (Limon) Employer Childcare Tax Credit
Analysis – Introduced 02/14/23, Amended 03/20/23, 04/25/23, and 05/04/23

SB 542 – (Brian & Megan Dahle) Gross Income Exclusion for Zogg Fire Victims
Analysis – Introduced 02/15/23 and Amended 03/20/23
Analysis – Amended 03/30/23
Analysis – Amended 07/12/23 and 02/05/24
Analysis – Amended 07/03/24
Analysis – FINAL

SB 544 – (Laird) Bagley-Keene Open Meeting Act-Teleconferencing
Analysis – Amended 03/20/23
Analysis – Amended 04/27/23
Analysis – Amended 08/14/23
Analysis – FINAL

SB 565 – (Caballero and Irwin) EITC, YCTC, and FYTC Free Tax Return Preparation Program
Analysis – Introduced 02/15/23, Amended 03/21/23, 03/22/23, and 04/18/23
Analysis – FINAL

SB 569 – (Glazer) Political Reform Act of 1974: Lobbyist Audits
Analysis – Amended 06/19/23 and 06/27/23
Analysis-Amended 08/28/23

SB 908 – (Cortese) Fentanyl: Child Deaths (Previously Public Records - Electronic Communication)
Analysis – Introduced 01/08/24
Analysis – Amended 03/20/24

SB 911 – (Seyarto, et al.) Military Survivor Benefits Gross Income Exclusion
Analysis – Introduced 01/08/24
Analysis – Amended 03/05/24 and 04/01/24

SB 927 – (Dahle, et al.) Natural Disaster Settlements Gross Income Exclusion
Analysis – Introduced 01/12/24
Analysis – Amended 03/14/24

SB 935 – (Becker) Qualified School Staff Housing Project Tax Credit
Analysis – Amended 06/11/24

SB 946 – (McGuire) Gross Income Exclusion for Wildfire Mitigation Program Payments
Analysis – Amended 03/14/24
Analysis – Amended 04/29/24
Analysis – Amended 07/03/24
Analysis – FINAL

SB 952 – (Dahle, et al.) Fire Safe Home Tax Credits Act
Analysis – Introduced 01/22/24 and Amended 04/04/24

SB 1004 – (Wilk) Gross Income Exclusion for Wildfire Settlement Payments
Analysis – Introduced 02/01/24
Analysis – Amended 03/14/24
Analysis – Amended 06/26/24

SB 1013 – (Bradford) Property Tax Assistance for Descendants of Enslaved Persons
Analysis – Amended 03/20/24, 04/18/24, and 04/30/24

SB 1035 – (Ashby) Collection of Restitution Orders
Analysis – Introduced 02/06/24 and Amended 04/25/24

SB 1102 – (Nguyen and Davies) Gross Income Exclusion – Oil Spill Settlement Payment Exclusion
Analysis – Introduced 02/13/24
Analysis – Introduced 04/11/24

SB 1114 – (Niello) State Agency Budget and Personnel Disclosure
Analysis – Introduced 02/13/24 and Amended 04/24/24

SB 1125 – (Nguyen) Virtual Learning Expense Credit
Analysis – Introduced 02/13/24

SB 1135 – (Limon) Greenhouse Gas Reduction Fund Tax Credit
Analysis – Introduced 02/13/24 and Amended 04/10/24 and 04/25/24

SB 1168 – (Limón)Secretary of State Document Filings for Business Entities
Analysis – Introduced 02/14/24 and Amended 03/21/24

SB 1172 – (Grove, et al.) California Breast Cancer Research Voluntary Tax Contribution Fund/ California Cancer Research Voluntary Tax Contribution Fund
Analysis – Amended 03/18/24
Analysis – FINAL

SB 1191 – (Padilla) Gross Income Exclusion for Payments Made Under Federal Environmental Credit Provisions
Analysis – Amended 03/20/24 and 04/11/24

SB 1192 – (Portantino) Small Business Relief Act (SBRA)
Analysis – Introduced 02/14/24 and Amended 04/02/24
Analysis – Amended 07/01/24

SB 1203 – (Grove) Education Flex Account Act of 2024
Analysis – Introduced 02/15/24

SB 1327 – (Glazer, et al.) Local News Media Tax Credit
Analysis – Amended 03/20/24, 05/02/24, and 05/16/24

SB 1404 – (Glazer) Political Reform Act: Lobby Audits
Analysis – Introduced 02/16/24, Amended 03/21/24, 04/03/24, and 04/08/24
Analysis – Amended 06/18/24 and 06/27/24

SB 1499 – (Glazer) Deferred Compensation: Retirement amounts: Catch-up Contributions
Analysis – Introduced 02/16/24

SB 1501 – (Glazer) Small Business Relief Act (SBRA) Penalty
Analysis – Amended 03/20/24
Analysis – Amended 06/24/24 and 07/03/24

SB 1525 – (Committee on Judiciary) Code Maintenance
Analysis – Amended 03/18/24
Analysis – Amended 05/20/24