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California · 2025–26 Regular Session · Senate Bill

SB 1287: Personal Income Tax Law: Corporation Tax Law: credits: shortline railroad expenditures and railroad infrastructure.

In committee Official data

  1. Introduced
  2. In committee
  3. Passed one chamber
  4. Passed both chambers
  5. Enacted

Last official action: ·Record last updated:

Plain-language summary

SB 1287 is a senate bill introduced in the California Senate on February 20, 2026. According to its official title, it concerns: Personal Income Tax Law: Corporation Tax Law: credits: shortline railroad expenditures and railroad infrastructure. Primary sponsor: Melissa Hurtado (D). Most recent recorded action (May 14, 2026): May 14 hearing: Held in committee and under submission.

Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written

Official summary

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

The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws.

This bill, the Shortline Railroad Modernization Act of 2026, would allow credits against those taxes for each taxable year beginning on or after January 1, 2027, and before January 1, 2032, to a qualified taxpayer in an amount equal to 50% of the qualified shortline railroad expenditures and for each taxable year beginning on or after January 1, 2028, and before January 1, 2033, in an amount equal to 50% of the qualified new rail infrastructure expenditures, as defined and specified.

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.

Sponsors

Sponsors by party (alphabetical): Democratic 1

NameRolePartyChamberDistrict
Melissa HurtadoPrimary sponsorDemocraticSenate16

“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. May 14 hearing: Held in committee and under submission.
  2. Set for hearing May 14.
  3. May 4 hearing: Placed on APPR. suspense file.
  4. Set for hearing May 4.
  5. From committee: Do pass and re-refer to Com. on APPR. (Ayes 12. Noes 0. Page 3985.) (April 21). Re-referred to Com. on APPR.
  6. Set for hearing April 21.
  7. Read second time and amended. Re-referred to Com. on TRANS.
  8. From committee: Do pass as amended and re-refer to Com. on TRANS. (Ayes 5. Noes 0. Page 3795.) (April 8).
  9. Set for hearing April 8.
  10. Referred to Coms. on REV. & TAX. and TRANS.
  11. Read first time.
  12. From printer. May be acted upon on or after March 23.

Sources

  1. California Legislative Information — pubinfo database export
  2. Official bill page