Bill Full Text
Home
-
Bills
-
Bill
-
Authors
-
Dates
-
Locations
-
Analyses
-
Organizations
<?xml version="1.0" ?>
<ns0:MeasureDoc xmlns:html="http://www.w3.org/1999/xhtml" xmlns:ns0="http://lc.ca.gov/legalservices/schemas/caml.1#" xmlns:ns3="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" version="1.0" xsi:schemaLocation="http://lc.ca.gov/legalservices/schemas/caml.1# xca.1.xsd">
<ns0:Description>
<ns0:Id>20250AB__246598AMD</ns0:Id>
<ns0:VersionNum>98</ns0:VersionNum>
<ns0:History>
<ns0:Action>
<ns0:ActionText>INTRODUCED</ns0:ActionText>
<ns0:ActionDate>2026-02-20</ns0:ActionDate>
</ns0:Action>
<ns0:Action>
<ns0:ActionText>AMENDED_ASSEMBLY</ns0:ActionText>
<ns0:ActionDate>2026-04-06</ns0:ActionDate>
</ns0:Action>
</ns0:History>
<ns0:LegislativeInfo>
<ns0:SessionYear>2025</ns0:SessionYear>
<ns0:SessionNum>0</ns0:SessionNum>
<ns0:MeasureType>AB</ns0:MeasureType>
<ns0:MeasureNum>2465</ns0:MeasureNum>
<ns0:MeasureState>AMD</ns0:MeasureState>
</ns0:LegislativeInfo>
<ns0:AuthorText authorType="LEAD_AUTHOR">Introduced by Assembly Member Ortega</ns0:AuthorText>
<ns0:AuthorText authorType="COAUTHOR_ORIGINATING">(Coauthors: Assembly Members Haney, Jackson, and Ward)</ns0:AuthorText>
<ns0:Authors>
<ns0:Legislator>
<ns0:Contribution>LEAD_AUTHOR</ns0:Contribution>
<ns0:House>ASSEMBLY</ns0:House>
<ns0:Name>Ortega</ns0:Name>
</ns0:Legislator>
<ns0:Legislator>
<ns0:Contribution>COAUTHOR</ns0:Contribution>
<ns0:House>ASSEMBLY</ns0:House>
<ns0:Name>Haney</ns0:Name>
</ns0:Legislator>
<ns0:Legislator>
<ns0:Contribution>COAUTHOR</ns0:Contribution>
<ns0:House>ASSEMBLY</ns0:House>
<ns0:Name>Jackson</ns0:Name>
</ns0:Legislator>
<ns0:Legislator>
<ns0:Contribution>COAUTHOR</ns0:Contribution>
<ns0:House>ASSEMBLY</ns0:House>
<ns0:Name>Ward</ns0:Name>
</ns0:Legislator>
</ns0:Authors>
<ns0:Title> An act to add Chapter 17.6 (commencing with Section 7300) to Division 7 of Title 1 of the Government Code, and to add Sections 17137 and 23637 to the Revenue and Taxation Code, relating to state government, and declaring the urgency thereof, to take effect immediately.</ns0:Title>
<ns0:RelatingClause>state government, and declaring the urgency thereof, to take effect immediately</ns0:RelatingClause>
<ns0:GeneralSubject>
<ns0:Subject>State government: benefits.</ns0:Subject>
</ns0:GeneralSubject>
<ns0:DigestText>
<html:p>Existing law generally provides various benefits, including grant programs and tax credits. Existing law, the California Values Act, generally prohibits California law enforcement agencies from using their moneys or personnel for immigration enforcement purposes, except as specified.</html:p>
<html:p>This bill would prohibit a business entity that contracts with the federal government for immigration enforcement purposes, as specified, from receiving any state-provided benefit, subsidy, grant, loan, or tax
credit, as specified. The bill would establish the California Immigrant Resilience Fund and would require the Controller to transfer each year from the General Fund to the California Immigrant Resilience Fund the amount of tax collected that is attributable to business entities being made ineligible for tax credits by this bill. The bill would make moneys in the fund available upon appropriation by the Legislature for immigration-related services and programs.</html:p>
<html:p>This bill would declare that it is to take effect immediately as an urgency statute.</html:p>
</ns0:DigestText>
<ns0:DigestKey>
<ns0:VoteRequired>TWO_THIRDS</ns0:VoteRequired>
<ns0:Appropriation>NO</ns0:Appropriation>
<ns0:FiscalCommittee>YES</ns0:FiscalCommittee>
<ns0:LocalProgram>NO</ns0:LocalProgram>
</ns0:DigestKey>
<ns0:MeasureIndicators>
<ns0:ImmediateEffect>YES</ns0:ImmediateEffect>
<ns0:ImmediateEffectFlags>
<ns0:Urgency>YES</ns0:Urgency>
<ns0:TaxLevy>NO</ns0:TaxLevy>
<ns0:Election>NO</ns0:Election>
<ns0:UsualCurrentExpenses>NO</ns0:UsualCurrentExpenses>
<ns0:BudgetBill>NO</ns0:BudgetBill>
<ns0:Prop25TrailerBill>NO</ns0:Prop25TrailerBill>
</ns0:ImmediateEffectFlags>
</ns0:MeasureIndicators>
</ns0:Description>
<ns0:Bill id="bill">
<ns0:Preamble>The people of the State of California do enact as follows:</ns0:Preamble>
<ns0:BillSection id="id_52E70272-9E20-4F0C-92B5-6482D38CF6BF">
<ns0:Num>SECTION 1.</ns0:Num>
<ns0:ActionLine action="IS_ADDED" ns3:href="urn:caml:codes:GOV:caml#xpointer(%2Fcaml%3ALawDoc%2Fcaml%3ACode%2Fcaml%3ALawHeading%5B%40type%3D'TITLE'%20and%20caml%3ANum%3D'1.'%5D%2Fcaml%3ALawHeading%5B%40type%3D'DIVISION'%20and%20caml%3ANum%3D'7.'%5D%2Fcaml%3ALawHeading%5B%40type%3D'CHAPTER'%20and%20caml%3ANum%3D'17.6.'%5D)" ns3:label="fractionType: LAW_SPREAD||commencingWith: 7300" ns3:type="locator">
Chapter 17.6 (commencing with Section 7300) is added to Division 7 of Title 1 of the
<ns0:DocName>Government Code</ns0:DocName>
, to read:
</ns0:ActionLine>
<ns0:Fragment>
<ns0:LawHeading id="id_F38FABC8-86E4-4E62-AC74-05F127CB9F77" type="CHAPTER">
<ns0:Num>17.6.</ns0:Num>
<ns0:LawHeadingVersion id="id_55640D30-58F7-410A-A8BF-B751961044F7">
<ns0:LawHeadingText>No Taxpayer Dollars For Family Separation</ns0:LawHeadingText>
</ns0:LawHeadingVersion>
<ns0:LawSection id="id_71155300-36F2-408B-B6D0-4B1802BC04A5">
<ns0:Num>7300.</ns0:Num>
<ns0:LawSectionVersion id="id_9A8514EE-457B-4B9A-8E79-1883E0895087">
<ns0:Content>
<html:p>Notwithstanding any other law, in any year in which a business entity is directly invested in, owns, manages, or profits from a private
detention facility or contracts with a private detention facility or agency engaging in immigration enforcement for the purpose of aiding in or furthering immigration enforcement, that business entity shall be ineligible to receive any state-provided benefit, subsidy, grant, or loan, or any tax credit as described in Section 17137 or 23637 of the Revenue and Taxation Code.</html:p>
</ns0:Content>
</ns0:LawSectionVersion>
</ns0:LawSection>
<ns0:LawSection id="id_CD355147-CCD9-42E5-9C70-E9E344F38FCA">
<ns0:Num>7300.1.</ns0:Num>
<ns0:LawSectionVersion id="id_3F565790-F8E9-4A83-92E6-B1F67282CC80">
<ns0:Content>
<html:p>For purposes of this chapter, the following definitions apply:</html:p>
<html:p>
(a)
<html:span class="EnSpace"/>
“Agency engaging in immigration enforcement” means any out-of-state agency or federal agency that assists with or engages in immigration enforcement.
</html:p>
<html:p>
(b)
<html:span class="EnSpace"/>
“Immigration enforcement” has the same definition as that term is defined in Section 7284.4.
</html:p>
<html:p>
(c)
<html:span class="EnSpace"/>
“Invests in” means an entity that owns at least 5 percent of a private detention facility or private detention facility operator.
</html:p>
<html:p>
(d)
<html:span class="EnSpace"/>
“Manages” means an entity that the owner contracts with to control the daily operations of a private detention facility or
private detention facility operator.
</html:p>
<html:p>
(e)
<html:span class="EnSpace"/>
“Owns” means an entity that owns at least 5 percent of a private detention facility or private detention facility operator or that owns or leases the building or land on which a private detention facility operates.
</html:p>
<html:p>
(f)
<html:span class="EnSpace"/>
“Private detention facility” and “private detention facility operator” have the same meanings as those terms are defined in Section 7320.
</html:p>
</ns0:Content>
</ns0:LawSectionVersion>
</ns0:LawSection>
<ns0:LawSection id="id_5D461E3E-F90E-4EF8-BA17-E13CFEA501F6">
<ns0:Num>7300.2.</ns0:Num>
<ns0:LawSectionVersion id="id_90EFB160-AEB7-4C01-A6E3-BDCBC4E2437E">
<ns0:Content>
<html:p>Any state agency that administers a program to provide or that otherwise provides a benefit, subsidy, grant, or loan shall screen applicants or otherwise eligible recipients of that benefit, subsidy, grant, or loan, to determine whether they are an ineligible entity as described in Section 7300.</html:p>
</ns0:Content>
</ns0:LawSectionVersion>
</ns0:LawSection>
<ns0:LawSection id="id_1DE4C9E2-8F47-4B8B-99A8-756174C5C2E6">
<ns0:Num>7300.3.</ns0:Num>
<ns0:LawSectionVersion id="id_1DC4CB87-DD9C-4733-AB11-769AE446BB82">
<ns0:Content>
<html:p>
(a)
<html:span class="EnSpace"/>
The California Immigrant Resilience Fund is hereby created in the State Treasury.
</html:p>
<html:p>
(b)
<html:span class="EnSpace"/>
Upon receiving an estimate described in subdivision (e) of Section 17137 or 23637 of the Revenue and Taxation Code, the Controller shall transfer an amount equal to that estimate from the General Fund to the California Immigrant Resilience Fund.
</html:p>
<html:p>
(c)
<html:span class="EnSpace"/>
Moneys in the fund shall be available, upon appropriation by the Legislature, for purposes of immigration-related services and programs within the state.
</html:p>
<html:p>
(d)
<html:span class="EnSpace"/>
An appropriation of moneys from the fund shall not be used as justification for reducing, eliminating, or failing to
increase other appropriations for immigration-related services and programs and shall not be used to supplant existing state funds for immigration-related services and programs.
</html:p>
</ns0:Content>
</ns0:LawSectionVersion>
</ns0:LawSection>
</ns0:LawHeading>
</ns0:Fragment>
</ns0:BillSection>
<ns0:BillSection id="id_F14D75FB-811B-4427-A369-2EF9425D8CCF">
<ns0:Num>SEC. 2.</ns0:Num>
<ns0:ActionLine action="IS_ADDED" ns3:href="urn:caml:codes:RTC:caml#xpointer(%2Fcaml%3ALawDoc%2Fcaml%3ACode%2F%2Fcaml%3ALawSection%5Bcaml%3ANum%3D'17137'%5D)" ns3:label="fractionType: LAW_SECTION" ns3:type="locator">
Section 17137 is added to the
<ns0:DocName>Revenue and Taxation Code</ns0:DocName>
, to read:
</ns0:ActionLine>
<ns0:Fragment>
<ns0:LawSection id="id_1FB9DF36-E004-48DD-9997-44822999BEB5">
<ns0:Num>17137.</ns0:Num>
<ns0:LawSectionVersion id="id_EB149E3E-93A7-4234-A8DC-4CAF412E81A2">
<ns0:Content>
<html:p>
(a)
<html:span class="EnSpace"/>
(1)
<html:span class="EnSpace"/>
Notwithstanding any other law, in any taxable year beginning on or after January 1, 2027, in which a business entity is directly invested in, owns, manages, or profits from a private detention facility or contracts with a private detention facility or agency engaging in immigration enforcement for the purpose of aiding in or furthering immigration enforcement, that business entity shall be ineligible for any credit provided under this part for that taxable year.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
This section shall not apply to the credits provided under Section 19002.
</html:p>
<html:p>
(b)
<html:span class="EnSpace"/>
For purposes of this section, the following definitions apply:
</html:p>
<html:p>
(1)
<html:span class="EnSpace"/>
“Agency engaging in immigration enforcement” means any out-of-state agency or federal agency that assists with or engages in immigration enforcement.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
“Immigration enforcement” has the same definition as that term is defined in Section 7284.4 of the Government Code.
</html:p>
<html:p>
(3)
<html:span class="EnSpace"/>
“Invests in” means an entity that owns at least 5 percent of a private detention facility or private detention facility operator.
</html:p>
<html:p>
(4)
<html:span class="EnSpace"/>
“Manages” means an entity that the owner contracts with to control the daily operations of a private detention facility or private detention facility operator.
</html:p>
<html:p>
(5)
<html:span class="EnSpace"/>
“Owns” means an entity that owns at least 5 percent of a private detention facility or private detention facility operator or
that owns or leases the building or land on which a private detention facility operates.
</html:p>
<html:p>
(6)
<html:span class="EnSpace"/>
“Private detention facility” and “private detention facility operator” have the same meanings as those terms are defined in Section 7320 of the Government Code.
</html:p>
<html:p>
(c)
<html:span class="EnSpace"/>
The Franchise Tax Board shall require a taxpayer to declare whether they are an entity ineligible for credits pursuant to subdivision (a) for that taxable year in a form and manner prescribed by the board.
</html:p>
<html:p>
(d)
<html:span class="EnSpace"/>
The Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code) shall not apply to any standard, criterion, procedure, determination, rule, notice, guideline, or any other guidance established or issued by the board pursuant to this section.
</html:p>
<html:p>
(e)
<html:span class="EnSpace"/>
(1)
<html:span class="EnSpace"/>
On or before July 1, 2029, and on or before July 1 annually thereafter, the board shall estimate the amount of tax collected, attributable to business entities being made ineligible for tax credits by this section, for the taxable year that is two years prior and shall report that estimate to the Controller.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
The disclosure provisions of this subdivision shall be treated as an exception to Section 19542.
</html:p>
</ns0:Content>
</ns0:LawSectionVersion>
</ns0:LawSection>
</ns0:Fragment>
</ns0:BillSection>
<ns0:BillSection id="id_948D4482-775C-4365-80BB-41D07A2754BA">
<ns0:Num>SEC. 3.</ns0:Num>
<ns0:ActionLine action="IS_ADDED" ns3:href="urn:caml:codes:RTC:caml#xpointer(%2Fcaml%3ALawDoc%2Fcaml%3ACode%2F%2Fcaml%3ALawSection%5Bcaml%3ANum%3D'23637'%5D)" ns3:label="fractionType: LAW_SECTION" ns3:type="locator">
Section 23637 is added to the
<ns0:DocName>Revenue and Taxation Code</ns0:DocName>
, to read:
</ns0:ActionLine>
<ns0:Fragment>
<ns0:LawSection id="id_DA33AECD-AF8A-498D-AD17-00EB4820DB65">
<ns0:Num>23637.</ns0:Num>
<ns0:LawSectionVersion id="id_1FED1610-0719-4B9E-AE8B-B37D448AEA8A">
<ns0:Content>
<html:p>
(a)
<html:span class="EnSpace"/>
(1)
<html:span class="EnSpace"/>
Notwithstanding any other law, in any taxable year beginning on or after January 1, 2027, in which a business entity is directly invested in, owns, manages, or profits from a private detention facility or contracts with a private detention facility or agency engaging in immigration enforcement for the purpose of aiding in or furthering immigration enforcement, that business entity shall be ineligible for any credit provided under this part for that taxable year.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
This section shall not apply to the credit allowable for estimated tax paid pursuant to Section 19023.
</html:p>
<html:p>
(b)
<html:span class="EnSpace"/>
For purposes of this section, the following definitions apply:
</html:p>
<html:p>
(1)
<html:span class="EnSpace"/>
“Agency engaging in immigration enforcement” means any out-of-state agency or federal agency that assists with or engages in immigration enforcement.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
“Immigration enforcement” has the same meaning as that term is defined in Section 7284.4 of the Government Code.
</html:p>
<html:p>
(3)
<html:span class="EnSpace"/>
“Invests in” means an entity that owns at least 5 percent of a private detention facility or private detention facility operator.
</html:p>
<html:p>
(4)
<html:span class="EnSpace"/>
“Manages” means an entity that the owner contracts with to control the daily operations of a private detention facility or private detention facility operator.
</html:p>
<html:p>
(5)
<html:span class="EnSpace"/>
“Owns” means an entity that owns at least 5 percent of a private detention facility or private detention facility operator or
that owns or leases the building or land on which a private detention facility operates.
</html:p>
<html:p>
(6)
<html:span class="EnSpace"/>
“Private detention facility” and “private detention facility operator” have the same meanings as those terms are defined in Section 7320 of the Government Code.
</html:p>
<html:p>
(c)
<html:span class="EnSpace"/>
The Franchise Tax Board shall require a taxpayer to declare whether they are an entity ineligible for credits pursuant to subdivision (a) for that taxable year in a form and manner prescribed by the board.
</html:p>
<html:p>
(d)
<html:span class="EnSpace"/>
The Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code) shall not apply to any standard, criterion, procedure, determination, rule, notice, guideline, or any other guidance established or issued by the board pursuant to this section.
</html:p>
<html:p>
(e)
<html:span class="EnSpace"/>
(1)
<html:span class="EnSpace"/>
On or before July 1, 2029, and on or before July 1 annually thereafter, the board shall estimate the amount of tax collected, attributable to business entities being made ineligible for tax credits by this section, for the taxable year that is two years prior and shall report that estimate to the Controller.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
The disclosure provisions of this subdivision shall be treated as an exception to Section 19542.
</html:p>
</ns0:Content>
</ns0:LawSectionVersion>
</ns0:LawSection>
</ns0:Fragment>
</ns0:BillSection>
<ns0:BillSection id="id_5245C2D6-FF32-4ADA-AC1C-A694F8849033">
<ns0:Num>SEC. 4.</ns0:Num>
<ns0:Content>
<html:p>This act is an urgency statute necessary for the immediate preservation of the public peace, health, or safety within the meaning of Article IV of the California Constitution and shall go into immediate effect. The facts constituting the necessity are:</html:p>
<html:p>
(a)
<html:span class="EnSpace"/>
Immigrants are valuable and essential members of the California community. California is home to the largest immigrant populations in the United States: one in four
Californians are immigrants, and nearly one-half of all children in the state live in immigrant families.
</html:p>
<html:p>
(b)
<html:span class="EnSpace"/>
Since the beginning of 2025, the federal administration has intensified an aggressive and militarized campaign of mass immigration enforcement, violating the constitutional and civil rights of Californians.
</html:p>
<html:p>
(c)
<html:span class="EnSpace"/>
Hundreds of judges around the country have ruled more than 4,000 times that the federal administration is detaining people unlawfully and various sources have found that the conditions inside private detention facilities are dangerous, lacking adequate living conditions and medical care and treatment.
</html:p>
<html:p>
(d)
<html:span class="EnSpace"/>
The state Department of Justice conducted an inspection of a new private detention facility in the County of Kern, the largest detention facility in the state, and in December 2025, the Attorney General reported concerns of “dangerous living conditions” and “lack of adequate medical care.”
</html:p>
<html:p>
(e)
<html:span class="EnSpace"/>
As part of the federal administration’s inhumane and racist campaign of mass immigration enforcement, many United States citizens and immigrants, regardless of their status, have been wrongfully arrested, detained, assaulted, and murdered by rogue federal immigration authorities.
</html:p>
<html:p>
(f)
<html:span class="EnSpace"/>
In 2025, 32 people tragically
died while detained by the government. In recent months, four Californians were shot or injured during immigration enforcement activities and five Californians have died while detained across the state.
</html:p>
<html:p>
(g)
<html:span class="EnSpace"/>
In recent years, California has taken clear steps to limit the use of for-profit incarceration and ensure accountability over private detention facilities operating in our state to uphold the health and safety of Californians.
</html:p>
<html:p>
(h)
<html:span class="EnSpace"/>
California law has long required that entities receiving public funds comply with state civil rights and labor protections, including those in the Unruh Civil Rights Act, which reflects the state’s commitment to nondiscrimination and the
protection of vulnerable communities, including immigrants and asylum seekers.
</html:p>
<html:p>
(i)
<html:span class="EnSpace"/>
Some companies operating in California are profiting en masse from the suffering of our communities caused by detention and deportation and continue to be rewarded through the receipt of state subsidies and benefits.
</html:p>
</ns0:Content>
</ns0:BillSection>
</ns0:Bill>
</ns0:MeasureDoc>