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Updated:   2026-02-04

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Measure
Authors Alvarado-Gil  
Coauthors: Choi   Dahle   Niello   Ochoa Bogh   Seyarto   Valladares   Alanis   Macedo  
Subject Income tax: credits: food banks.
Relating To relating to taxation, to take effect immediately, tax levy.
Title An act to amend Sections 17053.88.5 and 23688.5 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.
Last Action Dt 2025-06-16
State Amended Assembly
Status In Committee Process
Flags
Vote Req Approp Fiscal Cmte Local Prog Subs Chgs Urgency Tax Levy Active?
Majority No Yes No None Yes Yes Y
i
Leginfo Link  
Bill Actions
2025-07-15     July 14 hearing: Retained in suspense file.
2025-06-24     June 23 set for first hearing. Placed on REV. & TAX. suspense file.
2025-06-16     From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
2025-06-05     Referred to Com. on REV. & TAX.
2025-05-29     In Assembly. Read first time. Held at Desk.
2025-05-29     Read third time. Passed. (Ayes 38. Noes 0. Page 1325.) Ordered to the Assembly.
2025-05-27     Ordered to special consent calendar.
2025-05-23     From committee: Do pass. (Ayes 6. Noes 0. Page 1197.) (May 23).
2025-05-23     Read second time. Ordered to third reading.
2025-05-20     Set for hearing May 23.
2025-05-19     May 19 hearing: Placed on APPR. suspense file.
2025-05-15     Set for hearing May 19.
2025-05-14     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.
2025-05-06     From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
2025-03-18     Set for hearing May 14.
2025-02-19     Referred to Com. on REV. & TAX.
2025-02-13     From printer. May be acted upon on or after March 15.
2025-02-12     Introduced. Read first time. To Com. on RLS. for assignment. To print.
Versions
Amended Assembly     2025-06-16
Amended Senate     2025-05-06
Introduced     2025-02-12
Analyses TBD
Latest Text Bill Full Text
Latest Text Digest

The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including, for taxable years beginning on or after January 1, 2017, and before January 1, 2027, a credit for qualified taxpayers in an amount equal to 15% of the qualified value of fresh fruits or vegetables and specified raw agricultural products or processed foods donated to a food bank.

This bill would extend the authorization for those tax credits for taxable years beginning before January 1, 2032.

Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. For purposes of complying with these requirements, existing law requires the Franchise Tax Board to submit a report to the Legislature regarding the utilization of the credit on or before December 1 of each year until January 1, 2026.

This bill would extend that reporting requirement to December 1, 2035.

This bill would take effect immediately as a tax levy.