AB 27: Personal Income Tax Law: Corporation Tax Law: Chiquita Canyon elevated temperature landfill event: exclusions.

Official summary

Legislative Counsel’s Digest (official, as of the latest version). Written by nonpartisan legislative staff; reproduced verbatim.

(1)The Personal Income Tax Law and the Corporation Tax Law, in conformity with federal income tax law, generally define “gross income” as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income.

This bill, for taxable years beginning on or after January 1, 2024, and before January 1, 2029, would provide an exclusion from gross income for amounts received, on or after March 1, 2024, as compensation for specified costs and losses related to the Chiquita Canyon elevated temperature landfill event in the County of Los Angeles, as provided.

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.

(2)Existing law establishes various means-tested public social services programs administered by counties to provide eligible recipients with certain benefits, including, but not limited to, cash assistance under the California Work Opportunity and Responsibility to Kids (CalWORKs) program, nutrition assistance under the CalFresh program, and health care services under the Medi-Cal program.

Existing law requires the State Department of Social Services, subject to an appropriation in the annual Budget Act, to administer the California Guaranteed Income Pilot Program to provide grants to eligible entities for the purpose of administering pilot programs and projects that provide a guaranteed income to participants. Existing law defines an eligible entity, for purposes of the program, as a nonprofit organization, as specified, or a city, county, or city and county.

Sponsors

Sponsors by party (alphabetical): Democratic 7

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

1. August 13, 2025In committee: Set, first hearing. Hearing canceled at the request of author.
2. July 8, 2025From committee: Do pass and re-refer to Com. on APPR. with recommendation: To Consent Calendar. (Ayes 5. Noes 0.) (July 7). Re-referred to Com. on APPR.
3. July 2, 2025Re-referred to Com. on HUMAN S.
4. June 25, 2025From committee: Do pass and re-refer to Com. on RLS. (Ayes 5. Noes 0.) (June 25). Re-referred to Com. on RLS.
5. June 19, 2025From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on REV. & TAX.
6. June 11, 2025Referred to Com. on REV. & TAX.
7. May 29, 2025In Senate. Read first time. To Com. on RLS. for assignment.
8. May 29, 2025Read third time. Passed. Ordered to the Senate. (Ayes 71. Noes 0. Page 1774.)
9. May 27, 2025Read second time. Ordered to third reading.
10. May 23, 2025From committee: Do pass. (Ayes 14. Noes 0.) (May 23).
11. May 21, 2025In committee: Set, first hearing. Referred to APPR. suspense file.
12. May 21, 2025Joint Rule 62(a), file notice suspended. (Page 1627.)