CA SB 302
enactedPersonal Income Tax Law and Corporation Tax Law: exclusions: environmental credits.
California · 2025-2026 Regular Session · upper
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Quick answers
Did CA SB 302 pass?
Yes. CA SB 302 has been enacted into law. Latest recorded action (2025-10-01): Chaptered by Secretary of State. Chapter 215, Statutes of 2025.
What is CA SB 302 about?
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. This bill, in conformity with federal law, for taxable years beginning on or after January 1, 2026, and before January 1, 2031, would exclude from gross income a refund payment made for the specified federal environmental credits described above and any payment received by a transferor as consideration for a transfer, as provided. The bill would also prohibit a transferee from deducting the amount paid as consideration for the transfer, in conformity with federal law. Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives 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. This bill would take effect immediately as a tax levy.
Who sponsors CA SB 302?
Padilla is the primary sponsor of CA SB 302, joined by 5 cosponsors.
Description
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. This bill, in conformity with federal law, for taxable years beginning on or after January 1, 2026, and before January 1, 2031, would exclude from gross income a refund payment made for the specified federal environmental credits described above and any payment received by a transferor as consideration for a transfer, as provided. The bill would also prohibit a transferee from deducting the amount paid as consideration for the transfer, in conformity with federal law. Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives 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. This bill would take effect immediately as a tax levy.
- Introduced
- 2025-02-10
- Latest action
- 2025-10-01 — Chaptered by Secretary of State. Chapter 215, Statutes of 2025.
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- Padillaauthor
- Allencoauthor
- Beckercoauthor
- Sterncoauthor
- Irwincoauthor
- Petrie-Norriscoauthor
Committees
Not provided by source.
Action timeline
Newest first
2025-10-01
Chaptered by Secretary of State. Chapter 215, Statutes of 2025.
became-law
2025-10-01
Approved by the Governor.
executive-signature
2025-09-22
Enrolled and presented to the Governor at 11 a.m.
executive-receipt
2025-09-11
Assembly amendments concurred in. (Ayes 40. Noes 0. Page 2881.) Ordered to engrossing and enrolling.
amendment-passage,committee-passage,committee-passage-favorable
2025-09-10
In Senate. Concurrence in Assembly amendments pending.
2025-09-10
Read third time. Passed. (Ayes 79. Noes 0. Page 3175.) Ordered to the Senate.
passage,reading-1,reading-3
2025-09-02
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2025-08-29
From committee: Do pass. (Ayes 15. Noes 0.) (August 29).
committee-passage,committee-passage-favorable
2025-08-20
August 20 set for first hearing. Placed on APPR. suspense file.
2025-07-17
Read second time and amended. Re-referred to Com. on APPR.
amendment-passage,reading-1,reading-2,referral-committee
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,referral-committee
2025-07-17
Assembly Rule 63 suspended. (Ayes 49. Noes 15. Page 2578.)
2025-07-15
July 14 set for first hearing. Placed on REV. & TAX. suspense file.
2025-07-01
June 30 hearing postponed by committee.
2025-06-05
Referred to Com. on REV. & TAX.
referral-committee
2025-05-29
In Assembly. Read first time. Held at Desk.
reading-1
2025-05-29
Read third time. Passed. (Ayes 38. Noes 0. Page 1324.) Ordered to the Assembly.
passage,reading-1,reading-3
2025-05-27
Ordered to special consent calendar.
2025-05-23
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2025-05-23
From committee: Do pass. (Ayes 6. Noes 0. Page 1195.) (May 23).
committee-passage,committee-passage-favorable
2025-05-16
Set for hearing May 23.
2025-04-07
April 7 hearing: Placed on APPR. suspense file.
2025-04-01
Set for hearing April 7.
2025-03-27
Read second time and amended. Re-referred to Com. on APPR.
amendment-passage,reading-1,reading-2,referral-committee
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,referral-committee
2025-03-18
Set for hearing March 26.
2025-02-19
Referred to Com. on REV. & TAX.
referral-committee
2025-02-11
From printer. May be acted upon on or after March 13.
2025-02-10
Introduced. Read first time. To Com. on RLS. for assignment. To print.
introduction,reading-1,referral-committee
Versions
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Votes
Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations]
2025-03-26 · pass · 5-0
Member-level votes (5)
- Ashby: yes
- Grayson: yes
- McNerney: yes
- Umberg: yes
- Valladares: yes
Placed on suspense file
2025-04-07 · pass · 7-0
Member-level votes (7)
- Richardson: yes
- Cabaldon: yes
- Grayson: yes
- Caballero: yes
- Seyarto: yes
- Wahab: yes
- Dahle: yes
Do pass
2025-05-23 · pass · 6-0
Member-level votes (7)
- Caballero: yes
- Seyarto: yes
- Wahab: yes
- Cabaldon: yes
- Richardson: yes
- Grayson: yes
- Dahle: other
Special Consent SB302 Padilla et al.
2025-05-29 · pass · 38-0
Member-level votes (40)
- Smallwood-Cuevas: yes
- Grayson: yes
- Grove: yes
- Dahle: yes
- Rubio: yes
- Jones: yes
- Umberg: yes
- Weber Pierson: yes
- Wiener: yes
- Stern: yes
- Padilla: yes
- Arreguín: yes
- Caballero: yes
- Pérez: yes
- McNerney: yes
- Gonzalez: yes
- Durazo: yes
- Cortese: yes
- Archuleta: yes
- Blakespear: yes
- Laird: yes
- Strickland: yes
- Choi: yes
- Valladares: yes
- McGuire: yes
- Niello: yes
- Allen: yes
- Richardson: yes
- Hurtado: yes
- Cervantes: yes
- Seyarto: yes
- Menjivar: yes
- Wahab: yes
- Becker: yes
- Alvarado-Gil: yes
- Ochoa Bogh: yes
- Ashby: yes
- Cabaldon: yes
- Limón: other
- Reyes: other
Do pass as amended and be re-referred to the Committee on [Appropriations]
2025-07-14 · pass · 7-0
Member-level votes (7)
- Gipson: yes
- McKinnor: yes
- Ta: yes
- Quirk-Silva: yes
- Bains: yes
- DeMaio: yes
- Carrillo: yes
Do pass.
2025-08-29 · pass · 15-0
Member-level votes (15)
- Ta: yes
- Elhawary: yes
- Pellerin: yes
- Fong: yes
- Pacheco: yes
- Tangipa: yes
- Calderon: yes
- Arambula: yes
- Dixon: yes
- Mark González: yes
- Sanchez: yes
- Wicks: yes
- Caloza: yes
- Ahrens: yes
- Solache: yes
SB 302 Padilla Senate Third Reading By Petrie-Norris
2025-09-10 · pass · 79-0
Member-level votes (80)
- Addis: yes
- Haney: yes
- Elhawary: yes
- Carrillo: yes
- Ransom: yes
- Berman: yes
- Bauer-Kahan: yes
- Schiavo: yes
- Alvarez: yes
- Caloza: yes
- Hoover: yes
- Nguyen: yes
- Ortega: yes
- Solache: yes
- Lowenthal: yes
- Petrie-Norris: yes
- Gabriel: yes
- Zbur: yes
- DeMaio: yes
- Hadwick: yes
- Irwin: yes
- Patel: yes
- Kalra: yes
- Sanchez: yes
- Johnson: yes
- Mark González: yes
- Gipson: yes
- Hart: yes
- Calderon: yes
- Wilson: yes
- Soria: yes
- Valencia: yes
- Celeste Rodriguez: yes
- Connolly: yes
- Papan: yes
- Bonta: yes
- Jeff Gonzalez: yes
- Alanis: yes
- Patterson: yes
- Jackson: yes
- Davies: yes
- Pellerin: yes
- Muratsuchi: yes
- Krell: yes
- Chen: yes
- Quirk-Silva: yes
- Bains: yes
- Michelle Rodriguez: yes
- Arambula: yes
- Bennett: yes
- Ávila Farías: yes
- Aguiar-Curry: yes
- Lee: yes
- Castillo: yes
- Wallis: yes
- Stefani: yes
- Ta: yes
- Blanca Rubio: yes
- Gallagher: yes
- Ellis: yes
- Macedo: yes
- McKinnor: yes
- Ramos: yes
- Rivas: yes
- Ahrens: yes
- Dixon: yes
- Rogers: yes
- Ward: yes
- Fong: yes
- Wicks: yes
- Schultz: yes
- Pacheco: yes
- Boerner: yes
- Sharp-Collins: yes
- Bryan: yes
- Harabedian: yes
- Lackey: yes
- Flora: yes
- Garcia: yes
- Tangipa: other
Unfinished Business SB302 Padilla et al. Concurrence
2025-09-11 · pass · 40-0
Member-level votes (40)
- Valladares: yes
- Umberg: yes
- McGuire: yes
- Ochoa Bogh: yes
- Pérez: yes
- Cabaldon: yes
- Wiener: yes
- Jones: yes
- Reyes: yes
- McNerney: yes
- Dahle: yes
- Cervantes: yes
- Caballero: yes
- Menjivar: yes
- Allen: yes
- Archuleta: yes
- Limón: yes
- Durazo: yes
- Niello: yes
- Richardson: yes
- Hurtado: yes
- Blakespear: yes
- Seyarto: yes
- Gonzalez: yes
- Ashby: yes
- Padilla: yes
- Choi: yes
- Laird: yes
- Stern: yes
- Alvarado-Gil: yes
- Grayson: yes
- Rubio: yes
- Cortese: yes
- Smallwood-Cuevas: yes
- Grove: yes
- Strickland: yes
- Becker: yes
- Weber Pierson: yes
- Arreguín: yes
- Wahab: yes
Related bills
No related bills recorded for this bill.
Official source
Attribution
Data from openstates_bulk_csv, retrieved 2026-07-24T01:34:27.960412Z
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