Bill Commons

CA SB 1343

Status unknown

Income tax credit: sales and use tax paid: natural disasters.

California · 2025-2026 Regular Session · upper

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Quick answers

Did CA SB 1343 pass?

The current status of CA SB 1343 is not known from the official record. Latest recorded action (2026-05-14): May 14 hearing: Held in committee and under submission.

What is CA SB 1343 about?

Existing state sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state of, or on the storage, use, or other consumption in this state of, tangible personal property purchased from a retailer for storage, use, or other consumption in this state. The California Emergency Services Act authorizes the Governor to proclaim a state of emergency in an area affected, or likely to be affected, thereby if certain criteria are met, including there are conditions of disaster or of extreme peril to the safety of persons and property within the state caused by conditions such as air pollution, fire, flood, storm, epidemic, riot, drought, cyberterrorism, sudden and severe energy shortage, electromagnetic pulse attack, or plant or animal infestation or disease. The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws. This bill would allow, for taxable years beginning on or after January 1, 2027, and before January 1, 2032, a credit against those taxes to a qualified taxpayer, as defined, in an amount equal to qualified tax payments made during the taxable year, subject to certain limitations. The bill would define "qualified tax payment" to mean an unreimbursed sales or use tax payment paid or incurred by the qualified taxpayer in the taxable year for certain tangible personal property purchased proximate to the date upon which a natural disaster destroyed a qualified taxpayer's principal residence, major appliances, or residential furniture to replace those items, as specified. 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. This bill also would include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.

Who sponsors CA SB 1343?

Dahle is the primary sponsor of CA SB 1343, joined by 7 cosponsors.

Description

Existing state sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state of, or on the storage, use, or other consumption in this state of, tangible personal property purchased from a retailer for storage, use, or other consumption in this state. The California Emergency Services Act authorizes the Governor to proclaim a state of emergency in an area affected, or likely to be affected, thereby if certain criteria are met, including there are conditions of disaster or of extreme peril to the safety of persons and property within the state caused by conditions such as air pollution, fire, flood, storm, epidemic, riot, drought, cyberterrorism, sudden and severe energy shortage, electromagnetic pulse attack, or plant or animal infestation or disease. The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws. This bill would allow, for taxable years beginning on or after January 1, 2027, and before January 1, 2032, a credit against those taxes to a qualified taxpayer, as defined, in an amount equal to qualified tax payments made during the taxable year, subject to certain limitations. The bill would define "qualified tax payment" to mean an unreimbursed sales or use tax payment paid or incurred by the qualified taxpayer in the taxable year for certain tangible personal property purchased proximate to the date upon which a natural disaster destroyed a qualified taxpayer's principal residence, major appliances, or residential furniture to replace those items, as specified. 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. This bill also would include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.

Introduced
2026-02-20
Latest action
2026-05-14 — May 14 hearing: Held in committee and under submission.
Bill type
bill
Last updated
—

Subjects

Sponsors

  • Dahleauthor
  • Allenauthor
  • Alvarado-Gilcoauthor
  • Cortesecoauthor
  • Wahabcoauthor
  • Macedocoauthor
  • Schiavocoauthor
  • Zburcoauthor

Committees

Not provided by source.

Action timeline

Newest first

  1. 2026-05-14

    May 14 hearing: Held in committee and under submission.

  2. 2026-05-08

    Set for hearing May 14.

  3. 2026-05-04

    May 4 hearing: Placed on APPR. suspense file.

  4. 2026-04-28

    Set for hearing May 4.

  5. 2026-04-23

    Read second time and amended. Re-referred to Com. on APPR.

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

  6. 2026-04-22

    From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 4016.) (April 22).

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

  7. 2026-04-09

    Set for hearing April 22.

  8. 2026-03-04

    Referred to Com. on REV. & TAX.

    referral-committee

  9. 2026-02-23

    Read first time.

    reading-1

  10. 2026-02-23

    From printer. May be acted upon on or after March 23.

  11. 2026-02-20

    Introduced. To Com. on RLS. for assignment. To print.

    introduction,referral-committee

Versions

Documents

Votes

  • Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations]

    2026-04-22 · pass · 5-0

    Member-level votes (5)
    • Alvarado-Gil: yes
    • Ashby: yes
    • Grayson: yes
    • Becker: yes
    • McNerney: yes

  • Placed on suspense file

    2026-05-04 · pass · 7-0

    Member-level votes (7)
    • Dahle: yes
    • Cervantes: yes
    • Wahab: yes
    • Richardson: yes
    • Seyarto: yes
    • Cabaldon: yes
    • Grayson: yes

Related bills

No related bills recorded for this bill.

Official source

http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260SB1343

Attribution

Data from openstates_api_sync, retrieved 2026-10-30T02:16:52.460892Z

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