Bill Commons

CA SB 359

enacted

Use Fuel Tax Law: Diesel Fuel Tax Law: exempt bus operation.

California · 2025-2026 Regular Session · upper

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Quick answers

Did CA SB 359 pass?

Yes. CA SB 359 has been enacted into law. 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

Newest first

  1. 2025-10-01

    Chaptered by Secretary of State. Chapter 217, Statutes of 2025.

    became-law

  2. 2025-10-01

    Approved by the Governor.

    executive-signature

  3. 2025-09-17

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

    executive-receipt

  4. 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

  5. 2025-09-08

    In Senate. Concurrence in Assembly amendments pending.

  6. 2025-09-08

    Read third time. Passed. (Ayes 78. Noes 0. Page 2991.) Ordered to the Senate.

    passage,reading-1,reading-3

  7. 2025-09-02

    Read second time. Ordered to third reading.

    reading-1,reading-2,reading-3

  8. 2025-08-29

    From committee: Do pass. (Ayes 15. Noes 0.) (August 29).

    committee-passage,committee-passage-favorable

  9. 2025-08-20

    August 20 set for first hearing. Placed on APPR. suspense file.

  10. 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

  11. 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

  12. 2025-06-24

    June 23 set for first hearing. Placed on REV. & TAX. suspense file.

  13. 2025-06-05

    Referred to Com. on REV. & TAX.

    referral-committee

  14. 2025-05-29

    In Assembly. Read first time. Held at Desk.

    reading-1

  15. 2025-05-29

    Read third time. Passed. (Ayes 38. Noes 0. Page 1325.) Ordered to the Assembly.

    passage,reading-1,reading-3

  16. 2025-05-27

    Ordered to special consent calendar.

  17. 2025-05-23

    From committee: Do pass. (Ayes 6. Noes 0. Page 1197.) (May 23).

    committee-passage,committee-passage-favorable

  18. 2025-05-23

    Read second time. Ordered to third reading.

    reading-1,reading-2,reading-3

  19. 2025-05-20

    Set for hearing May 23.

  20. 2025-05-19

    May 19 hearing: Placed on APPR. suspense file.

  21. 2025-05-15

    Set for hearing May 19.

  22. 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

  23. 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

  24. 2025-03-18

    Set for hearing May 14.

  25. 2025-02-26

    Referred to Com. on REV. & TAX.

    referral-committee

  26. 2025-02-14

    From printer. May be acted upon on or after March 16.

  27. 2025-02-13

    Introduced. Read first time. To Com. on RLS. for assignment. To print.

    introduction,reading-1,referral-committee

Versions

  • 02/13/25 - Introduced — 2025-02-13Compare
  • 04/08/25 - Amended Senate — 2025-04-08Compare
  • 06/26/25 - Amended Assembly — 2025-06-26Compare
  • 09/12/25 - Enrolled — 2025-09-12Compare
  • 10/01/25 - Chaptered — 2025-10-01Compare
  • SB359Compare
  • (document, no version)Compare

Documents

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_api_sync, retrieved 2026-10-30T00:14:54.409260Z

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