California · 2025–26 Regular Session · Senate Bill
SB 359: Use Fuel Tax Law: Diesel Fuel Tax Law: exempt bus operation.
Enacted Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
SB 359 is a senate bill introduced in the California Senate on February 13, 2025. According to its official title, it concerns: Use Fuel Tax Law: Diesel Fuel Tax Law: exempt bus operation. Primary sponsor: Roger Niello (R). Most recent recorded action (October 1, 2025): Chaptered by Secretary of State. Chapter 217, Statutes of 2025.
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 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.
Sponsors
Sponsors by party (alphabetical): Republican 1
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Roger Niello | Primary sponsor | Republican | Senate | 6 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- Chaptered by Secretary of State. Chapter 217, Statutes of 2025.
- Approved by the Governor.
- Enrolled and presented to the Governor at 2 p.m.
- Assembly amendments concurred in. (Ayes 40. Noes 0. Page 2818.) Ordered to engrossing and enrolling.
- In Senate. Concurrence in Assembly amendments pending.
- Read third time. Passed. (Ayes 78. Noes 0. Page 2991.) Ordered to the Senate.
- Read second time. Ordered to third reading.
- From committee: Do pass. (Ayes 15. Noes 0.) (August 29).
- August 20 set for first hearing. Placed on APPR. suspense file.
- From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (July 14). Re-referred to Com. on APPR.
- From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
- June 23 set for first hearing. Placed on REV. & TAX. suspense file.