SB 881: Income taxation: credits: voluntary contributions: food bank donations.

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 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existing law, the provisions governing that voluntary contribution fund are in effect until January 1, 2026, and are repealed as of December 1 of that year.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.

Sponsors

Sponsors by party (alphabetical): Democratic 2 · Republican 1

“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. September 27, 2026Chaptered by Secretary of State. Chapter 657, Statutes of 2026.
2. September 27, 2026Chaptered by Secretary of State. Chapter 657, Statutes of 2026.
3. September 27, 2026Approved by the Governor.
4. September 27, 2026Approved by the Governor.
5. August 24, 2026Enrolled and presented to the Governor at 3 p.m.
6. August 24, 2026Enrolled and presented to the Governor at 3 p.m.
7. August 19, 2026Assembly amendments concurred in. (Ayes 38. Noes 0. Page 5542.) Ordered to engrossing and enrolling.
8. August 19, 2026Urgency clause adopted.
9. August 19, 2026Assembly amendments concurred in. (Ayes 38. Noes 0.) Ordered to engrossing and enrolling.
10. August 19, 2026Urgency clause adopted.
11. August 18, 2026In Senate. Concurrence in Assembly amendments pending.
12. August 18, 2026In Senate. Concurrence in Assembly amendments pending.