California · 2025–26 Regular Session · Senate Bill
SB 353: Income tax: credits: food banks.
Passed one chamber Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
SB 353 is a senate bill introduced in the California Senate on February 12, 2025. According to its official title, it concerns: Income tax: credits: food banks. Primary sponsor: Marie Alvarado-Gil (R). It lists 8 additional sponsors. Most recent recorded action (June 30, 2026): June 29 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, 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 credit on or before December 1 of each year until January 1, 2026.
This bill would extend that reporting requirement to December 1, 2035.
This bill would take effect immediately as a tax levy.
Sponsors
Sponsors by party (alphabetical): Republican 9
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Marie Alvarado-Gil | Primary sponsor | Republican | Senate | 4 |
| Juan Alanis | Co-sponsor | Republican | Assembly | 22 |
| Rosilicie Ochoa Bogh | Co-sponsor | Republican | Senate | 19 |
| Steven Choi | Co-sponsor | Republican | Senate | 37 |
| Megan Dahle | Co-sponsor | Republican | Senate | 1 |
| Alexandra Macedo | Co-sponsor | Republican | Assembly | 33 |
| Roger Niello | Co-sponsor | Republican | Senate | 6 |
| Kelly Seyarto | Co-sponsor | Republican | Senate | 32 |
| Suzette Martinez Valladares | Co-sponsor | Republican | Senate | 23 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- June 29 hearing. Held in committee and under submission.
- July 14 hearing: Retained in suspense file.
- June 23 set for first hearing. Placed on REV. & TAX. suspense file.
- From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
- Referred to Com. on REV. & TAX.
- In Assembly. Read first time. Held at Desk.
- Read third time. Passed. (Ayes 38. Noes 0. Page 1325.) Ordered to the Assembly.
- Ordered to special consent calendar.
- Read second time. Ordered to third reading.
- From committee: Do pass. (Ayes 6. Noes 0. Page 1197.) (May 23).
- Set for hearing May 23.
- May 19 hearing: Placed on APPR. suspense file.