Bill Commons

CA AB 1318

enacted

Public social services: tax-exempt nonprofit organizations.

California · 2025-2026 Regular Session · lower

Quick answers

Did CA AB 1318 pass?

Yes. CA AB 1318 has been enacted into law as of 2025-10-07. Latest recorded action (2025-10-07): Chaptered by Secretary of State - Chapter 451, Statutes of 2025.

What is CA AB 1318 about?

The Corporation Tax Law, in modified conformity with federal tax law, provides an exemption from the taxes imposed by that law for specified organizations. Existing law references federal tax law to give priority to tax-exempt organizations, or to require tax-exempt status, for the purpose of certain grants and service contracts. This bill would provide that where specified federal tax law is referenced to determine eligibility for any state grant or service contract, or for the disbursement of state or local funds, it is deemed to also refer to the relevant provision of the Corporation Tax Law. Existing law designates the State Department of Social Services as the single agency with full power to supervise every phase of the administration of public social services, including services for refugees, immigrants, and asylees, except as specified. Existing law requires the department to allocate federal funds for refugee social services programs to eligible counties and, in certain circumstances, to qualified nonprofit organizations. Existing law requires the department, subject to an appropriation, to provide grants to qualified nonprofit organizations through contracts to provide certain immigration-related legal services to persons residing in, or formerly residing in, the state. Existing law requires the department to administer a rapid response program to award grants or contracts to entities, including nonprofit organizations, that provide critical assistance to immigrants during times of need. Existing law, subject to an appropriation, establishes the Enhanced Services for Asylees and Vulnerable Noncitizens program to provide resettlement services for persons granted asylum by the United States Attorney General or the United States Secretary of Homeland Security or who are eligible to receive refugee cash assistance and services as victims of crime. Existing law requires a grant or contract awarded pursuant to that program to be executed only with a qualified nonprofit organization. Existing law defines "qualified nonprofit organization" or "nonprofit organization" for purposes of these provisions to include a nonprofit organization that, among other things, is exempt from federal income taxation, as specified. This bill would revise the definition of "qualified nonprofit organization" or "nonprofit organization" under the above-described provisions to additionally include a nonprofit organization that meets specified requirements to qualify for state tax-exempt status. This bill would declare that it is to take effect immediately as an urgency statute.

Who sponsors CA AB 1318?

Bonta is the primary sponsor of CA AB 1318, joined by 2 cosponsors.

Description

The Corporation Tax Law, in modified conformity with federal tax law, provides an exemption from the taxes imposed by that law for specified organizations. Existing law references federal tax law to give priority to tax-exempt organizations, or to require tax-exempt status, for the purpose of certain grants and service contracts. This bill would provide that where specified federal tax law is referenced to determine eligibility for any state grant or service contract, or for the disbursement of state or local funds, it is deemed to also refer to the relevant provision of the Corporation Tax Law. Existing law designates the State Department of Social Services as the single agency with full power to supervise every phase of the administration of public social services, including services for refugees, immigrants, and asylees, except as specified. Existing law requires the department to allocate federal funds for refugee social services programs to eligible counties and, in certain circumstances, to qualified nonprofit organizations. Existing law requires the department, subject to an appropriation, to provide grants to qualified nonprofit organizations through contracts to provide certain immigration-related legal services to persons residing in, or formerly residing in, the state. Existing law requires the department to administer a rapid response program to award grants or contracts to entities, including nonprofit organizations, that provide critical assistance to immigrants during times of need. Existing law, subject to an appropriation, establishes the Enhanced Services for Asylees and Vulnerable Noncitizens program to provide resettlement services for persons granted asylum by the United States Attorney General or the United States Secretary of Homeland Security or who are eligible to receive refugee cash assistance and services as victims of crime. Existing law requires a grant or contract awarded pursuant to that program to be executed only with a qualified nonprofit organization. Existing law defines "qualified nonprofit organization" or "nonprofit organization" for purposes of these provisions to include a nonprofit organization that, among other things, is exempt from federal income taxation, as specified. This bill would revise the definition of "qualified nonprofit organization" or "nonprofit organization" under the above-described provisions to additionally include a nonprofit organization that meets specified requirements to qualify for state tax-exempt status. This bill would declare that it is to take effect immediately as an urgency statute.

Introduced
2025-02-21
Latest action
2025-10-07 — Chaptered by Secretary of State - Chapter 451, Statutes of 2025.
Bill type
bill
Last updated
—

Subjects

Sponsors

  • Bontaauthor
  • McNerneyprincipal coauthor
  • Leecoauthor

Committees

Not provided by source.

Action timeline

  1. 2025-02-21

    Introduced. To print.

    introduction

  2. 2025-02-22

    From printer. May be heard in committee March 24.

  3. 2025-02-24

    Read first time.

    reading-1

  4. 2025-03-28

    From committee chair, with author's amendments: Amend, and re-refer to Com. on HUM. S. Read second time and amended.

    amendment-introduction,amendment-passage,committee-passage,reading-1,reading-2,referral-committee

  5. 2025-03-28

    Referred to Com. on HUM. S.

    referral-committee

  6. 2025-04-01

    Re-referred to Com. on HUM. S.

    referral-committee

  7. 2025-04-30

    From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 5. Noes 2.) (April 29).

    amendment-introduction,amendment-passage,committee-passage,referral-committee

  8. 2025-05-01

    Read second time and amended.

    amendment-passage,reading-1,reading-2

  9. 2025-05-05

    Re-referred to Com. on APPR.

    referral-committee

  10. 2025-05-14

    From committee: Do pass. (Ayes 11. Noes 4.) (May 14).

    committee-passage,committee-passage-favorable

  11. 2025-05-15

    Read second time. Ordered to third reading.

    reading-1,reading-2,reading-3

  12. 2025-05-27

    Read third time. Urgency clause adopted. Passed. Ordered to the Senate. (Ayes 61. Noes 13. Page 1732.).

    amendment-passage,passage,reading-1,reading-3

  13. 2025-05-28

    In Senate. Read first time. To Com. on RLS. for assignment.

    reading-1,referral-committee

  14. 2025-06-04

    Referred to Com. on HUMAN S.

    referral-committee

  15. 2025-06-09

    In committee: Set, first hearing. Hearing canceled at the request of author.

  16. 2025-06-23

    From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on HUMAN S.

    amendment-introduction,amendment-passage,committee-passage,reading-1,reading-2,referral-committee

  17. 2025-07-08

    From committee: Do pass and re-refer to Com. on APPR. (Ayes 4. Noes 0.) (July 7). Re-referred to Com. on APPR.

    committee-passage,committee-passage-favorable,referral-committee

  18. 2025-08-19

    From committee: Be ordered to second reading pursuant to Senate Rule 28.8.

    committee-passage,reading-1,reading-2

  19. 2025-08-20

    Read second time. Ordered to third reading.

    reading-1,reading-2,reading-3

  20. 2025-09-08

    Read third time. Urgency clause adopted. Passed. Ordered to the Assembly. (Ayes 29. Noes 10. Page 2609.).

    amendment-passage,passage,reading-1,reading-3

  21. 2025-09-08

    In Assembly. Concurrence in Senate amendments pending.

  22. 2025-09-09

    Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 60. Noes 19. Page 3124.).

    amendment-passage,committee-passage,committee-passage-favorable

  23. 2025-09-16

    Enrolled and presented to the Governor at 2 p.m.

    executive-receipt

  24. 2025-10-07

    Approved by the Governor.

    executive-signature

  25. 2025-10-07

    Chaptered by Secretary of State - Chapter 451, Statutes of 2025.

    became-law

Versions

  • 02/21/25 - Introduced — 2025-02-21Compare
  • 03/28/25 - Amended Assembly — 2025-03-28Compare
  • 05/01/25 - Amended Assembly — 2025-05-01Compare
  • 06/23/25 - Amended Senate — 2025-06-23Compare
  • 09/11/25 - Enrolled — 2025-09-11Compare
  • 10/07/25 - Chaptered — 2025-10-07Compare
  • AB1318Compare
  • (document, no version)Compare

Documents

Votes

  • Do pass as amended and be re-referred to the Committee on [Appropriations]

    2025-04-29 · pass · 5-2

    Member-level votes (7)
    • Celeste Rodriguez: yes
    • Lee: yes
    • Elhawary: yes
    • Jackson: yes
    • Calderon: yes
    • Castillo: no
    • Tangipa: no

  • Do pass.

    2025-05-14 · pass · 11-4

    Member-level votes (15)
    • Fong: yes
    • Pacheco: yes
    • Pellerin: yes
    • Mark González: yes
    • Hart: yes
    • Calderon: yes
    • Solache: yes
    • Caloza: yes
    • Elhawary: yes
    • Wicks: yes
    • Arambula: yes
    • Sanchez: no
    • Ta: no
    • Tangipa: no
    • Dixon: no

  • AB 1318 Bonta Third Reading Urgency

    2025-05-27 · pass · 61-13

    Member-level votes (79)
    • Carrillo: yes
    • Bonta: yes
    • Mark González: yes
    • Michelle Rodriguez: yes
    • Berman: yes
    • Pellerin: yes
    • Valencia: yes
    • Pacheco: yes
    • Aguiar-Curry: yes
    • Muratsuchi: yes
    • Schultz: yes
    • Petrie-Norris: yes
    • Solache: yes
    • Calderon: yes
    • Fong: yes
    • Krell: yes
    • Irwin: yes
    • Connolly: yes
    • Lee: yes
    • Rogers: yes
    • Schiavo: yes
    • Kalra: yes
    • Ahrens: yes
    • Sharp-Collins: yes
    • Celeste Rodriguez: yes
    • Gipson: yes
    • Haney: yes
    • Caloza: yes
    • Ramos: yes
    • Ransom: yes
    • Harabedian: yes
    • Bauer-Kahan: yes
    • Flora: yes
    • Patel: yes
    • Quirk-Silva: yes
    • Wilson: yes
    • Lowenthal: yes
    • Papan: yes
    • Dixon: yes
    • Wicks: yes
    • Bryan: yes
    • Alvarez: yes
    • Elhawary: yes
    • Hart: yes
    • Jackson: yes
    • Zbur: yes
    • Ward: yes
    • Ortega: yes
    • Bennett: yes
    • Stefani: yes
    • Blanca Rubio: yes
    • Ávila Farías: yes
    • Boerner: yes
    • Gabriel: yes
    • Garcia: yes
    • McKinnor: yes
    • Soria: yes
    • Bains: yes
    • Addis: yes
    • Rivas: yes
    • Arambula: yes
    • Alanis: no
    • Sanchez: no
    • Davies: no
    • Macedo: no
    • Wallis: no
    • Hadwick: no
    • Lackey: no
    • Gallagher: no
    • Tangipa: no
    • Ta: no
    • Hoover: no
    • Patterson: no
    • DeMaio: no
    • Nguyen: other
    • Castillo: other
    • Chen: other
    • Jeff Gonzalez: other
    • Ellis: other

  • Do pass, but first be re-referred to the Committee on [Appropriations]

    2025-07-07 · pass · 4-0

    Member-level votes (5)
    • Arreguín: yes
    • Limón: yes
    • Durazo: yes
    • Becker: yes
    • Ochoa Bogh: other

  • 3rd Reading AB1318 Bonta et al. By McNerney Urgency Clause

    2025-09-08 · pass · 29-10

    Member-level votes (40)
    • Wahab: yes
    • Laird: yes
    • Rubio: yes
    • McGuire: yes
    • Cortese: yes
    • Richardson: yes
    • Reyes: yes
    • Grayson: yes
    • Limón: yes
    • McNerney: yes
    • Wiener: yes
    • Padilla: yes
    • Umberg: yes
    • Hurtado: yes
    • Blakespear: yes
    • Menjivar: yes
    • Cabaldon: yes
    • Cervantes: yes
    • Weber Pierson: yes
    • Ashby: yes
    • Durazo: yes
    • Smallwood-Cuevas: yes
    • Allen: yes
    • Arreguín: yes
    • Pérez: yes
    • Archuleta: yes
    • Caballero: yes
    • Gonzalez: yes
    • Becker: yes
    • Niello: no
    • Jones: no
    • Alvarado-Gil: no
    • Choi: no
    • Seyarto: no
    • Strickland: no
    • Ochoa Bogh: no
    • Grove: no
    • Dahle: no
    • Valladares: no
    • Stern: other

  • AB 1318 Bonta Concurrence in Senate Amendments

    2025-09-10 · pass · 60-19

    Member-level votes (80)
    • Ahrens: yes
    • Mark González: yes
    • Quirk-Silva: yes
    • Gipson: yes
    • Rogers: yes
    • Addis: yes
    • Ward: yes
    • Haney: yes
    • Hart: yes
    • Fong: yes
    • Elhawary: yes
    • Calderon: yes
    • Wilson: yes
    • Carrillo: yes
    • Bains: yes
    • Ransom: yes
    • Soria: yes
    • Michelle Rodriguez: yes
    • Berman: yes
    • Valencia: yes
    • Wicks: yes
    • Celeste Rodriguez: yes
    • Arambula: yes
    • Connolly: yes
    • Schultz: yes
    • Bauer-Kahan: yes
    • Bennett: yes
    • Papan: yes
    • Schiavo: yes
    • Bonta: yes
    • Ávila Farías: yes
    • Aguiar-Curry: yes
    • Pacheco: yes
    • Boerner: yes
    • Alvarez: yes
    • Lee: yes
    • Stefani: yes
    • Caloza: yes
    • Sharp-Collins: yes
    • Nguyen: yes
    • Ortega: yes
    • Solache: yes
    • Lowenthal: yes
    • Blanca Rubio: yes
    • Jackson: yes
    • Bryan: yes
    • Petrie-Norris: yes
    • Harabedian: yes
    • Gabriel: yes
    • Zbur: yes
    • McKinnor: yes
    • Pellerin: yes
    • Muratsuchi: yes
    • Krell: yes
    • Irwin: yes
    • Ramos: yes
    • Patel: yes
    • Kalra: yes
    • Rivas: yes
    • Garcia: yes
    • Johnson: no
    • Dixon: no
    • Jeff Gonzalez: no
    • Castillo: no
    • Alanis: no
    • Wallis: no
    • Patterson: no
    • Ta: no
    • Hoover: no
    • Gallagher: no
    • Macedo: no
    • Ellis: no
    • Davies: no
    • DeMaio: no
    • Hadwick: no
    • Tangipa: no
    • Lackey: no
    • Sanchez: no
    • Chen: no
    • Flora: other

Related bills

No related bills recorded for this bill.

Official source

http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260AB1318

Attribution

Data from openstates_bulk_csv, retrieved 2026-07-24T01:34:27.960412Z

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