CaliforniaIncome tax: credits: food banks.
What it does
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.
More detail
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.
Where do you stand?
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Where it stands
- Introduced
- Passed Senate
- Passed Assembly
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Jun 30June 29 hearing. Held in committee and under submission.Latest
- 2025
- Jul 15July 14 hearing: Retained in suspense file.
- Jun 24June 23 set for first hearing. Placed on REV. & TAX. suspense file.
- Jun 16From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.Major
- Jun 5Referred to Com. on REV. & TAX.Minor
- May 29In Assembly. Read first time. Held at Desk.Minor
- Vote recorded Special Consent SB353 Alvarado-Gil et al. Result: pass.Upper
- May 29Read third time. Passed. (Ayes 38. Noes 0. Page 1325.) Ordered to the Assembly.Passed Senate
- May 27Ordered to special consent calendar.
- May 23Read second time. Ordered to third reading.Minor
- Vote recorded Do pass. Result: pass.Upper
- May 23From committee: Do pass. (Ayes 6. Noes 0. Page 1197.) (May 23).Minor
- May 20Set for hearing May 23.
- May 19May 19 hearing: Placed on APPR. suspense file.
- Vote recorded Placed on suspense file. Result: pass.Upper
- May 15Set for hearing May 19.
- May 14From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 1082.) (May 14). Re-referred to Com. on APPR.Minor
- Vote recorded Do pass, but first be re-referred to the Committee on [Appropriations]. Result: pass.Upper
- May 6From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.Major
- Mar 18Set for hearing May 14.
- Feb 19Referred to Com. on REV. & TAX.Minor
- Feb 13From printer. May be acted upon on or after March 15.
- Feb 12Introduced. Read first time. To Com. on RLS. for assignment. To print.Introduced