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Fabio 5a13be122b Legislation: batch E — CA TN VA VT WA WI WV WY 
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 17:28:36 -04:00

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type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags
type title description jurisdiction legislature session identifier citation classification subjects status primary_sponsors version_count action_count vote_count first_action last_action source source_identifier source_url source_hash vintage source_snapshot retrieved_at confidence tags
Bill Personal Income Tax Law and Corporation Tax Law: exclusions: environmental credits. Existing law, the Personal Income Tax Law and the Corporation Tax Law, in conformity with federal income tax law, generally defines "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income. Existing federal law authorizes an applicable entity, as defined, to receive a refund for specified environmental credits against the taxes imposed under federal law and excludes a refund payment made pursuant to that law from gross income. Existing federal law also authorizes an eligible taxpayer, as defined, to transfer the value of that refundable credit and exempts from gross income payment received by the transferor as consideration for the transfer. Existing federal law prohibits the transferee from deducting the amount paid as consideration for the transfer. us/states/ca California Legislature 20252026 SB 302 California SB 302 (20252026)
bill
PersonalIncomeTaxLawandCorporationTaxLaw
environmentalcredits
exclusions
enacted
Padilla
6 29 8 2025-02-10 2025-10-01 openstates ocd-bill/4dd0fbda-79c6-48a2-a109-2f0a7ad01234 http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260SB302 8a585bcaab1b875c82995ab0e6dc95e5684a79ff35a6be7d3274a89bacf8a1bd 2026-07-01 https://data.openstates.org/daily/2026-07-01/public.pgdump 2026-07-06 reported
legislation
bill
us-ca

California SB 302 (20252026) — Personal Income Tax Law and Corporation Tax Law: exclusions: environmental credits.

Existing law, the Personal Income Tax Law and the Corporation Tax Law, in conformity with federal income tax law, generally defines "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income. Existing federal law authorizes an applicable entity, as defined, to receive a refund for specified environmental credits against the taxes imposed under federal law and excludes a refund payment made pursuant to that law from gross income. Existing federal law also authorizes an eligible taxpayer, as defined, to transfer the value of that refundable credit and exempts from gross income payment received by the transferor as consideration for the transfer. Existing federal law prohibits the transferee from deducting the amount paid as consideration for the transfer.

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

  1. 02/10/25 - Introduced (filed) — source
  2. 03/27/25 - Amended Senate (committee substitute) — source
  3. 07/17/25 - Amended Assembly (committee substitute) — source
  4. 10/01/25 - Chaptered (committee substitute) — source
  5. SB302 (committee substitute) — source
  6. 09/13/25 - Enrolled (enrolled) — source

Votes

  • SB 302 Padilla Senate Third Reading By Petrie-Norris — 79–0 (pass) · lower
  • Special Consent SB302 Padilla et al. — 38–0 (pass) · upper
  • Do pass — 6–0 (pass) · upper
  • Do pass. — 15–0 (pass) · lower
  • Placed on suspense file — 7–0 (pass) · upper
  • Unfinished Business SB302 Padilla et al. Concurrence — 40–0 (pass) · upper
  • Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations] — 5–0 (pass) · upper
  • Do pass as amended and be re-referred to the Committee on [Appropriations] — 7–0 (pass) · lower

Sponsors

  • Padilla — primary (person)
  • Allen — coauthor (person)
  • Becker — coauthor (person)
  • Irwin — coauthor (person)
  • Petrie-Norris — coauthor (person)
  • Stern — coauthor (person)

Timeline

The legislative action history — every referral, reading, and vote.

  • 2025-02-10 Introduced. Read first time. To Com. on RLS. for assignment. To print. introduction, reading-1
  • 2025-02-11 From printer. May be acted upon on or after March 13.
  • 2025-02-19 Referred to Com. on REV. & TAX. referral-committee
  • 2025-03-18 Set for hearing March 26.
  • 2025-03-26 From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 568.) (March 26). amendment-passage, committee-passage, committee-passage-favorable
  • 2025-03-27 Read second time and amended. Re-referred to Com. on APPR. amendment-passage, reading-1, reading-2, referral-committee
  • 2025-04-01 Set for hearing April 7.
  • 2025-04-07 April 7 hearing: Placed on APPR. suspense file.
  • 2025-05-16 Set for hearing May 23.
  • 2025-05-23 From committee: Do pass. (Ayes 6. Noes 0. Page 1195.) (May 23). committee-passage, committee-passage-favorable
  • 2025-05-23 Read second time. Ordered to third reading. reading-1, reading-2
  • 2025-05-27 Ordered to special consent calendar.
  • 2025-05-29 Read third time. Passed. (Ayes 38. Noes 0. Page 1324.) Ordered to the Assembly. passage, reading-1, reading-3
  • 2025-05-29 In Assembly. Read first time. Held at Desk. reading-1
  • 2025-06-05 Referred to Com. on REV. & TAX. referral-committee
  • 2025-07-01 June 30 hearing postponed by committee.
  • 2025-07-15 July 14 set for first hearing. Placed on REV. & TAX. suspense file.
  • 2025-07-17 Assembly Rule 63 suspended. (Ayes 49. Noes 15. Page 2578.)
  • 2025-07-17 From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (July 14). amendment-passage, committee-passage, committee-passage-favorable
  • 2025-07-17 Read second time and amended. Re-referred to Com. on APPR. amendment-passage, reading-1, reading-2, referral-committee
  • 2025-08-20 August 20 set for first hearing. Placed on APPR. suspense file.
  • 2025-08-29 From committee: Do pass. (Ayes 15. Noes 0.) (August 29). committee-passage, committee-passage-favorable
  • 2025-09-02 Read second time. Ordered to third reading. reading-1, reading-2
  • 2025-09-10 Read third time. Passed. (Ayes 79. Noes 0. Page 3175.) Ordered to the Senate. passage, reading-1, reading-3
  • 2025-09-10 In Senate. Concurrence in Assembly amendments pending.
  • 2025-09-11 Assembly amendments concurred in. (Ayes 40. Noes 0. Page 2881.) Ordered to engrossing and enrolling. amendment-passage, committee-passage-favorable
  • 2025-09-22 Enrolled and presented to the Governor at 11 a.m.
  • 2025-10-01 Approved by the Governor. executive-signature
  • 2025-10-01 Chaptered by Secretary of State. Chapter 215, Statutes of 2025. became-law

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/4dd0fbda-79c6-48a2-a109-2f0a7ad01234. Confidence: reported (aggregated from official California legislature records).

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