CA SB 359
enactedUse Fuel Tax Law: Diesel Fuel Tax Law: exempt bus operation.
California · 2025-2026 Regular Session · upper
Quick answers
Did CA SB 359 pass?
Yes. CA SB 359 has been enacted into law as of 2025-10-01. Latest recorded action (2025-10-01): Chaptered by Secretary of State. Chapter 217, Statutes of 2025.
What is CA SB 359 about?
The Use Fuel Tax Law imposes a state excise tax at specified rates, generally $0.18 per gallon, on the use of fuel, as defined, and establishes various exemptions from those taxes, including an exemption for any transit district, transit authority, or city owning and operating a local transit system, as provided. This bill would additionally apply this exemption to a county that owns and operates a local transit system, as provided. The California Constitution provides for the establishment of the State Board of Equalization, which, before July 1, 2017, had primary responsibility for most of the state's duties, powers, and responsibilities regarding the administration of taxes and fees. Existing law, on July 1, 2017, transferred to the California Department of Tax and Fee Administration various duties, powers, and responsibilities of the State Board of Equalization, including administration of the Use Fuel Tax Law, as specified. This bill would change references in the Use Fuel Tax Law provisions described above from the "State Board of Equalization" to the "California Department of Tax and Fee Administration" to reflect the transfer of the board's duties, powers, and responsibilities to the department. The Diesel Fuel Tax Law imposes taxes at a specified rate with respect to the distribution or delivery of each gallon of diesel fuel, and establishes various exemptions from those taxes, including an exemption for an exempt bus operation that consists of, among other things, a transit district, transit authority, or city owning and operating a local transit system, as provided. This bill would additionally apply this exemption to a county that owns and operates a local transit system, as provided. This bill would take effect immediately as a tax levy, but its operative date would depend on its effective date.
Who sponsors CA SB 359?
Niello is the primary sponsor of CA SB 359.
Description
The Use Fuel Tax Law imposes a state excise tax at specified rates, generally $0.18 per gallon, on the use of fuel, as defined, and establishes various exemptions from those taxes, including an exemption for any transit district, transit authority, or city owning and operating a local transit system, as provided. This bill would additionally apply this exemption to a county that owns and operates a local transit system, as provided. The California Constitution provides for the establishment of the State Board of Equalization, which, before July 1, 2017, had primary responsibility for most of the state's duties, powers, and responsibilities regarding the administration of taxes and fees. Existing law, on July 1, 2017, transferred to the California Department of Tax and Fee Administration various duties, powers, and responsibilities of the State Board of Equalization, including administration of the Use Fuel Tax Law, as specified. This bill would change references in the Use Fuel Tax Law provisions described above from the "State Board of Equalization" to the "California Department of Tax and Fee Administration" to reflect the transfer of the board's duties, powers, and responsibilities to the department. The Diesel Fuel Tax Law imposes taxes at a specified rate with respect to the distribution or delivery of each gallon of diesel fuel, and establishes various exemptions from those taxes, including an exemption for an exempt bus operation that consists of, among other things, a transit district, transit authority, or city owning and operating a local transit system, as provided. This bill would additionally apply this exemption to a county that owns and operates a local transit system, as provided. This bill would take effect immediately as a tax levy, but its operative date would depend on its effective date.
- Introduced
- 2025-02-13
- Latest action
- 2025-10-01 — Chaptered by Secretary of State. Chapter 217, Statutes of 2025.
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- Nielloauthor
Committees
Not provided by source.
Action timeline
2025-02-13
Introduced. Read first time. To Com. on RLS. for assignment. To print.
introduction,reading-1,referral-committee
2025-02-14
From printer. May be acted upon on or after March 16.
2025-02-26
Referred to Com. on REV. & TAX.
referral-committee
2025-03-18
Set for hearing May 14.
2025-04-08
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
2025-05-14
From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 5. Noes 0. Page 1082.) (May 14). Re-referred to Com. on APPR.
committee-passage,committee-passage-favorable,referral-committee
2025-05-15
Set for hearing May 19.
2025-05-19
May 19 hearing: Placed on APPR. suspense file.
2025-05-20
Set for hearing May 23.
2025-05-23
From committee: Do pass. (Ayes 6. Noes 0. Page 1197.) (May 23).
committee-passage,committee-passage-favorable
2025-05-23
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2025-05-27
Ordered to special consent calendar.
2025-05-29
Read third time. Passed. (Ayes 38. Noes 0. Page 1325.) Ordered to the Assembly.
passage,reading-1,reading-3
2025-05-29
In Assembly. Read first time. Held at Desk.
reading-1
2025-06-05
Referred to Com. on REV. & TAX.
referral-committee
2025-06-24
June 23 set for first hearing. Placed on REV. & TAX. suspense file.
2025-06-26
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
2025-07-15
From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (July 14). Re-referred to Com. on APPR.
committee-passage,committee-passage-favorable,referral-committee
2025-08-20
August 20 set for first hearing. Placed on APPR. suspense file.
2025-08-29
From committee: Do pass. (Ayes 15. Noes 0.) (August 29).
committee-passage,committee-passage-favorable
2025-09-02
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2025-09-08
Read third time. Passed. (Ayes 78. Noes 0. Page 2991.) Ordered to the Senate.
passage,reading-1,reading-3
2025-09-08
In Senate. Concurrence in Assembly amendments pending.
2025-09-10
Assembly amendments concurred in. (Ayes 40. Noes 0. Page 2818.) Ordered to engrossing and enrolling.
amendment-passage,committee-passage,committee-passage-favorable
2025-09-17
Enrolled and presented to the Governor at 2 p.m.
executive-receipt
2025-10-01
Approved by the Governor.
executive-signature
2025-10-01
Chaptered by Secretary of State. Chapter 217, Statutes of 2025.
became-law
Versions
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Votes
Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar
2025-05-14 · pass · 5-0
Member-level votes (5)
- Grayson: yes
- Ashby: yes
- Valladares: yes
- McNerney: yes
- Umberg: yes
Placed on suspense file
2025-05-19 · pass · 5-0
Member-level votes (7)
- Wahab: yes
- Grayson: yes
- Caballero: yes
- Seyarto: yes
- Richardson: yes
- Cabaldon: other
- Dahle: other
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
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 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 359 Niello Senate Third Reading By Patterson
2025-09-08 · pass · 78-0
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
- Ortega: yes
- Solache: yes
- Lowenthal: yes
- Petrie-Norris: yes
- Gabriel: yes
- Zbur: yes
- DeMaio: yes
- Hadwick: yes
- Irwin: yes
- Tangipa: 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
- 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
- Lee: other
- Nguyen: other
Unfinished Business SB359 Niello Concurrence
2025-09-10 · pass · 40-0
Member-level votes (40)
- Umberg: yes
- Grove: yes
- Wiener: yes
- Niello: yes
- Jones: yes
- Wahab: yes
- Cortese: yes
- Dahle: yes
- Alvarado-Gil: yes
- Limón: yes
- Seyarto: yes
- Durazo: yes
- Choi: yes
- Archuleta: yes
- Gonzalez: yes
- Smallwood-Cuevas: yes
- Grayson: yes
- Weber Pierson: yes
- Hurtado: yes
- Arreguín: yes
- Laird: yes
- Cervantes: yes
- Rubio: yes
- McGuire: yes
- Reyes: yes
- Blakespear: yes
- Padilla: yes
- Valladares: yes
- Menjivar: yes
- Pérez: yes
- Strickland: yes
- Stern: yes
- Allen: yes
- Caballero: yes
- McNerney: yes
- Ochoa Bogh: yes
- Ashby: yes
- Richardson: yes
- Becker: yes
- Cabaldon: 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
Inspect retained evidence for changes recorded after evidence tracking began:
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