Bill Commons

CA SB 881

enacted

Income taxation: credits: voluntary contributions: food bank donations.

California · 2025-2026 Regular Session · upper

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Quick answers

Did CA SB 881 pass?

Yes. CA SB 881 has been enacted into law. Latest recorded action (2026-09-27): Chaptered by Secretary of State. Chapter 657, Statutes of 2026.

What is CA SB 881 about?

(1) The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including, for taxable years beginning on or after January 1, 2017, and before January 1, 2027, a credit for qualified taxpayers in an amount equal to 15% of the qualified value of fresh fruits or vegetables and specified raw agricultural products or processed foods donated to a food bank. This bill would extend the authorization for those tax credits for taxable years beginning before January 1, 2032. 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. For purposes of complying with these requirements, existing law requires the Franchise Tax Board to submit a report to the Legislature regarding the utilization of the above-described credit on or before December 1 of each year until January 1, 2026. This bill would extend that reporting requirement to January 1, 2031. The bill would make related findings and declarations. (2) Existing law authorizes individuals to contribute amounts in excess of their personal income tax liability for the support of specified funds, including the Emergency Food for Families Voluntary Tax Contribution Fund. Under existing law, the provisions governing that voluntary contribution fund are in effect until January 1, 2026, and are repealed as of December 1 of that year. This bill would extend the provisions that apply to the Emergency Food for Families Voluntary Tax Contribution Fund until January 1, 2033, as provided. The bill would additionally make a nonsubstantive change reflective of existing law. By extending the term of a continuously appropriated fund, the bill would make an appropriation. (3) This bill would declare that it is to take effect immediately as an urgency statute.

Who sponsors CA SB 881?

McNerney is the primary sponsor of CA SB 881, joined by 2 cosponsors.

Description

(1) The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including, for taxable years beginning on or after January 1, 2017, and before January 1, 2027, a credit for qualified taxpayers in an amount equal to 15% of the qualified value of fresh fruits or vegetables and specified raw agricultural products or processed foods donated to a food bank. This bill would extend the authorization for those tax credits for taxable years beginning before January 1, 2032. 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. For purposes of complying with these requirements, existing law requires the Franchise Tax Board to submit a report to the Legislature regarding the utilization of the above-described credit on or before December 1 of each year until January 1, 2026. This bill would extend that reporting requirement to January 1, 2031. The bill would make related findings and declarations. (2) Existing law authorizes individuals to contribute amounts in excess of their personal income tax liability for the support of specified funds, including the Emergency Food for Families Voluntary Tax Contribution Fund. Under existing law, the provisions governing that voluntary contribution fund are in effect until January 1, 2026, and are repealed as of December 1 of that year. This bill would extend the provisions that apply to the Emergency Food for Families Voluntary Tax Contribution Fund until January 1, 2033, as provided. The bill would additionally make a nonsubstantive change reflective of existing law. By extending the term of a continuously appropriated fund, the bill would make an appropriation. (3) This bill would declare that it is to take effect immediately as an urgency statute.

Introduced
2026-01-12
Latest action
2026-09-27 — Chaptered by Secretary of State. Chapter 657, Statutes of 2026.
Bill type
bill,appropriation
Last updated
—

Subjects

Sponsors

  • McNerneyauthor
  • Alvarado-Gilcoauthor
  • Richardsoncoauthor

Committees

Not provided by source.

Action timeline

Newest first

  1. 2026-09-27

    Chaptered by Secretary of State. Chapter 657, Statutes of 2026.

    became-law

  2. 2026-09-27

    Approved by the Governor.

    executive-signature

  3. 2026-08-24

    Enrolled and presented to the Governor at 3 p.m.

  4. 2026-08-19

    Urgency clause adopted.

  5. 2026-08-19

    Assembly amendments concurred in. (Ayes 38. Noes 0.) Ordered to engrossing and enrolling.

  6. 2026-08-19

    Assembly amendments concurred in. (Ayes 38. Noes 0. Page 5542.) Ordered to engrossing and enrolling.

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

  7. 2026-08-18

    In Senate. Concurrence in Assembly amendments pending.

  8. 2026-08-17

    Read third time. Urgency clause adopted. Passed. Ordered to the Senate.

  9. 2026-08-17

    Read third time. Urgency clause adopted. Passed. (Ayes 74. Noes 0. Page 6208.) Ordered to the Senate.

    amendment-passage,passage,reading-1,reading-3

  10. 2026-08-13

    Assembly Rule 63 suspended.

  11. 2026-08-13

    From committee: Do pass. (Ayes 15. Noes 0.) (August 13).

  12. 2026-08-13

    Read second time. Ordered to third reading.

  13. 2026-08-05

    August 5 set for first hearing. Placed on suspense file.

  14. 2026-07-01

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

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

  15. 2026-06-30

    From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (June 29).

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

  16. 2026-06-15

    June 15 set for first hearing. Placed on suspense file.

  17. 2026-06-04

    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

  18. 2026-05-26

    Referred to Com. on REV. & TAX.

    referral-committee

  19. 2026-05-20

    In Assembly. Read first time. Held at Desk.

    reading-1

  20. 2026-05-19

    Read third time. Passed. (Ayes 39. Noes 0. Page 4350.) Ordered to the Assembly.

    passage,reading-1,reading-3

  21. 2026-05-18

    Read second time. Ordered to third reading.

    reading-1,reading-2,reading-3

  22. 2026-05-14

    Read second time and amended. Ordered to second reading.

    amendment-passage,reading-1,reading-2

  23. 2026-05-14

    From committee: Do pass as amended. (Ayes 7. Noes 0. Page 4255.) (May 14).

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

  24. 2026-05-08

    Set for hearing May 14.

  25. 2026-04-13

    April 13 hearing: Placed on APPR. suspense file.

  26. 2026-03-27

    Set for hearing April 13.

  27. 2026-03-25

    From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 5. Noes 0. Page 3691.) (March 25). Re-referred to Com. on APPR.

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

  28. 2026-03-11

    Set for hearing March 25.

  29. 2026-02-11

    Referred to Com. on REV. & TAX.

    referral-committee

  30. 2026-01-13

    From printer. May be acted upon on or after February 12.

  31. 2026-01-12

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

    introduction,reading-1,referral-committee

Versions

  • 01/12/26 - Introduced — 2026-01-12Compare
  • 05/14/26 - Amended Senate — 2026-05-14Compare
  • 06/04/26 - Amended Assembly — 2026-06-04Compare
  • 07/01/26 - Amended Assembly — 2026-07-01Compare
  • 08/20/26 - Enrolled — 2026-08-20Compare
  • 09/27/26 - Chaptered — 2026-09-27Compare
  • (document, no version)Compare
  • SB881Compare

Documents

Votes

  • Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar

    2026-03-25 · pass · 5-0

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

  • Placed on suspense file

    2026-04-13 · pass · 7-0

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

  • Do pass as amended

    2026-05-14 · pass · 7-0

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

  • 3rd Reading SB881 McNerney et al.

    2026-05-19 · pass · 39-0

    Member-level votes (40)
    • Weber Pierson: yes
    • Allen: yes
    • Cortese: yes
    • Hurtado: yes
    • Ochoa Bogh: yes
    • Wiener: yes
    • Limón: yes
    • Grayson: yes
    • Becker: yes
    • Cervantes: yes
    • Rubio: yes
    • McGuire: yes
    • Stern: yes
    • Smallwood-Cuevas: yes
    • Gonzalez: yes
    • Padilla: yes
    • Choi: yes
    • Durazo: yes
    • Cabaldon: yes
    • Arreguín: yes
    • Strickland: yes
    • Umberg: yes
    • Alvarado-Gil: yes
    • Ashby: yes
    • Menjivar: yes
    • Jones: yes
    • Laird: yes
    • Valladares: yes
    • Blakespear: yes
    • Archuleta: yes
    • Richardson: yes
    • McNerney: yes
    • Pérez: yes
    • Caballero: yes
    • Dahle: yes
    • Reyes: yes
    • Grove: yes
    • Wahab: yes
    • Seyarto: yes
    • Niello: other

  • Do pass as amended and be re-referred to the Committee on [Appropriations]

    2026-06-29 · pass · 7-0

    Member-level votes (7)
    • Quirk-Silva: yes
    • Gipson: yes
    • McKinnor: yes
    • Sanchez: yes
    • Carrillo: yes
    • DeMaio: yes
    • Michelle Rodriguez: yes

Related bills

No related bills recorded for this bill.

Official source

http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260SB881

Attribution

Data from openstates_api_sync, retrieved 2026-09-30T09:43:53.541144Z

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