CA SB 1424
withdrawnSales and use taxes: zero-emission vehicle fueling or charging.
California · 2025-2026 Regular Session · upper
Subscribe in a feed reader. The feed covers recorded actions from the last 30 days; Bill Commons may record an action after it happened at the legislature.
Quick answers
Did CA SB 1424 pass?
No. CA SB 1424 was withdrawn and is no longer under consideration. Latest recorded action (2026-06-30): June 29 set for second hearing. Placed on suspense file.
What is CA SB 1424 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 Sales and Use Tax Law provides various exemptions from those taxes, including a partial exemption for the sale of, or the storage, use, or consumption of, qualified tangible personal property purchased for use by a qualified person to be used primarily in any stage of the manufacturing, processing, refining, fabricating, or recycling of tangible personal property, beginning at the point any raw materials are received by the qualified person and introduced into the process and ending at the point at which the manufacturing, processing, refining, fabricating, or recycling has altered tangible personal property to its completed form, including packaging, if required. Existing law (backfill requirement) requires an amount that equals the estimated revenue loss to the General Fund from the allowance of the above-described exemptions, with the concurrence of the Department of Finance, to be transferred from the Greenhouse Gas Reduction Fund to the General Fund, as prescribed. This bill would, beginning July 1, 2027, define "processing" to include the altering, converting, conditioning, or other preparation of hydrogen or electricity for the purposes of selling the hydrogen for fueling or the electricity for charging a vehicle and would define "qualified tangible personal property" to include hydrogen fueling station equipment and charging station equipment and component parts used as an integral part of those activities. By expanding the scope of the crime of perjury, this bill would impose a state-mandated local program. This bill would provide that the backfill requirement does not apply with respect to the exemptions allowed by the bill, as specified. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would include additional information required for any bill authorizing a new tax expenditure. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason. This bill would take effect immediately as a tax levy.
Who sponsors CA SB 1424?
Archuleta is the primary sponsor of CA SB 1424.
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 Sales and Use Tax Law provides various exemptions from those taxes, including a partial exemption for the sale of, or the storage, use, or consumption of, qualified tangible personal property purchased for use by a qualified person to be used primarily in any stage of the manufacturing, processing, refining, fabricating, or recycling of tangible personal property, beginning at the point any raw materials are received by the qualified person and introduced into the process and ending at the point at which the manufacturing, processing, refining, fabricating, or recycling has altered tangible personal property to its completed form, including packaging, if required. Existing law (backfill requirement) requires an amount that equals the estimated revenue loss to the General Fund from the allowance of the above-described exemptions, with the concurrence of the Department of Finance, to be transferred from the Greenhouse Gas Reduction Fund to the General Fund, as prescribed. This bill would, beginning July 1, 2027, define "processing" to include the altering, converting, conditioning, or other preparation of hydrogen or electricity for the purposes of selling the hydrogen for fueling or the electricity for charging a vehicle and would define "qualified tangible personal property" to include hydrogen fueling station equipment and charging station equipment and component parts used as an integral part of those activities. By expanding the scope of the crime of perjury, this bill would impose a state-mandated local program. This bill would provide that the backfill requirement does not apply with respect to the exemptions allowed by the bill, as specified. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would include additional information required for any bill authorizing a new tax expenditure. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason. This bill would take effect immediately as a tax levy.
- Introduced
- 2026-02-20
- Latest action
- 2026-06-30 — June 29 set for second hearing. Placed on suspense file.
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- Archuletaauthor
Committees
Not provided by source.
Action timeline
Newest first
2026-06-30
June 29 set for second hearing. Placed on suspense file.
2026-06-30
June 29 hearing. Held in committee and under submission.
2026-06-17
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
amendment-passage,committee-passage,reading-1,reading-2,referral-committee
2026-06-15
June 15 set for first hearing canceled at the request of author.
2026-06-01
Referred to Com. on REV. & TAX.
referral-committee
2026-05-22
In Assembly. Read first time. Held at Desk.
reading-1
2026-05-22
Read third time. Passed. (Ayes 33. Noes 0. Page 4422.) Ordered to the Assembly.
passage,reading-1,reading-3
2026-05-20
Ordered to special consent calendar.
2026-05-14
From committee: Do pass. (Ayes 7. Noes 0. Page 4276.) (May 14).
committee-passage,committee-passage-favorable
2026-05-14
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2026-05-12
Set for hearing May 14.
2026-05-11
May 11 hearing: Placed on APPR. suspense file.
2026-05-07
Set for hearing May 11.
2026-05-06
From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 4155.) (May 6). Re-referred to Com. on APPR.
committee-passage,committee-passage-favorable,referral-committee
2026-04-24
Set for hearing May 6.
2026-04-23
Read second time and amended. Re-referred to Com. on REV. & TAX.
amendment-passage,reading-1,reading-2,referral-committee
2026-04-22
From committee: Do pass as amended and re-refer to Com. on REV. & TAX. (Ayes 6. Noes 0. Page 4010.) (April 22).
amendment-passage,committee-passage,committee-passage-favorable,referral-committee
2026-04-17
Set for hearing April 22.
2026-04-13
From committee with author's amendments. Read second time and amended. Re-referred to Com. on E.Q.
amendment-passage,committee-passage,reading-1,reading-2,referral-committee
2026-04-08
Withdrawn from committee.
withdrawal
2026-04-08
Re-referred to Coms. on REV. & TAX. and E.Q.
referral-committee
2026-04-08
Re-referred to Coms. on E.Q. and REV. & TAX.
referral-committee
2026-03-25
Re-referred to Com. on RLS.
referral-committee
2026-03-25
Withdrawn from committee.
withdrawal
2026-03-24
From committee with author's amendments. Read second time and amended. Re-referred to Com. on E., U & C.
amendment-passage,committee-passage,reading-1,reading-2,referral-committee
2026-03-04
Referred to Com. on E., U & C.
referral-committee
2026-02-23
From printer. May be acted upon on or after March 23.
2026-02-23
Read first time.
reading-1
2026-02-20
Introduced. To Com. on RLS. for assignment. To print.
introduction,referral-committee
Versions
Documents
- application/pdf
- application/pdf
- application/pdf
- application/pdf
- application/pdf
- text/html
- application/pdf(no extracted text yet)
- application/pdf(no extracted text yet)
- application/pdf(no extracted text yet)
- application/pdf(no extracted text yet)
- application/pdf(no extracted text yet)
Votes
Do pass as amended, but first amend, and re-refer to the Committee on [Revenue and Taxation]
2026-04-22 · pass · 6-0
Member-level votes (7)
- Dahle: yes
- Allen: yes
- Blakespear: yes
- Hurtado: yes
- Gonzalez: yes
- Valladares: yes
- Menjivar: other
Do pass, but first be re-referred to the Committee on [Appropriations]
2026-05-06 · pass · 5-0
Member-level votes (5)
- Grayson: yes
- Ashby: yes
- Becker: yes
- Alvarado-Gil: yes
- McNerney: yes
Placed on suspense file
2026-05-11 · pass · 7-0
Member-level votes (7)
- Cabaldon: yes
- Dahle: yes
- Richardson: yes
- Cervantes: yes
- Grayson: yes
- Seyarto: yes
- Wahab: yes
Do pass
2026-05-14 · pass · 7-0
Member-level votes (7)
- Cervantes: yes
- Seyarto: yes
- Wahab: yes
- Cabaldon: yes
- Dahle: yes
- Richardson: yes
- Grayson: yes
Special Consent
2026-05-22 · pass · 33-0
Member-level votes (40)
- Rubio: yes
- Durazo: yes
- Cortese: yes
- McNerney: yes
- Pérez: yes
- Weber Pierson: yes
- Strickland: yes
- Gonzalez: yes
- Cabaldon: yes
- Wiener: yes
- Cervantes: yes
- Umberg: yes
- Blakespear: yes
- Archuleta: yes
- Arreguín: yes
- Valladares: yes
- Reyes: yes
- Ashby: yes
- Jones: yes
- Dahle: yes
- Limón: yes
- Seyarto: yes
- Grove: yes
- Smallwood-Cuevas: yes
- Caballero: yes
- Choi: yes
- Richardson: yes
- McGuire: yes
- Laird: yes
- Wahab: yes
- Ochoa Bogh: yes
- Menjivar: yes
- Grayson: yes
- Becker: other
- Hurtado: other
- Padilla: other
- Alvarado-Gil: other
- Stern: other
- Niello: other
- Allen: other
Related bills
No related bills recorded for this bill.
Official source
Attribution
Data from openstates_api_sync, retrieved 2026-10-28T20:39:31.888507Z
Inspect retained evidence for changes recorded after evidence tracking began:
Session-wide evidence can include changes to other bills:
Use this data
Every field on this page is available from the free public API — no key or licence required. Fetch this bill as JSON: GET /api/v1/bills?jurisdiction=CA&identifier=SB 1424. See the API docs or the MCP server for AI assistants.
Known limitations
- Sponsor party and chamber affiliation are not yet captured by this API.
- Committee referrals are not yet captured.
- Some documents have no extracted text yet, so version comparison may be limited.
See the methodology page for data sources and limitations.