California bills · 2025-2026 Regular Session
California AB 1675
Corporation Tax Law: tax expenditures: No Tax Breaks for ICE Contractors Act of 2026.
- Introduced
- In committee
- Passed House
- Passed Senate
- To Governor
- Became law
Sponsors
- Lee (Democratic)
Cosponsors (20)
- Bonta (Democratic)
- Carrillo (Democratic)
- Ortega (Democratic)
- Schultz (Democratic)
- Solache (Democratic)
- Ward (Democratic)
- Pérez (Democratic)
- Addis (Democratic)
- Ahrens (Democratic)
- Connolly (Democratic)
- Elhawary (Democratic)
- Garcia (Democratic)
- Mark González (Democratic)
- Haney (Democratic)
- Harabedian (Democratic)
- Jackson (Democratic)
- Kalra (Democratic)
- McKinnor (Democratic)
- Ramos (Democratic)
- Rogers (Democratic)
Summary
Official abstract published by the California legislature· summary
Existing law, the Corporation Tax Law, imposes taxes based upon gross income, and defines "gross income" as all income from whatever source derived, unless specifically excluded. Existing law allows various credits against the taxes imposed by that law. The Corporation Tax Law conforms to federal law in its treatment of certain exclusions and credits. Existing law provides for certain programs for free legal services for indigent persons.
This bill would, for taxable years beginning on or after January 1, 2027, and before January 1, 2032, enact the No Tax Breaks for ICE Contractors Act of 2026, which would deny all tax credits otherwise available under the Corporation Tax Law to any taxpayer that contracts with United States Department of Homeland Security, except as provided. The bill would establish the California Immigrant Resilience Fund in the State Treasury. The bill would require the Franchise Tax Board, in consultation with the Department of Finance, to estimate the amount of additional revenue resulting from the provisions of the bill, notify the Controller of that amount, and require the Controller to transfer that amount to the fund. The bill would make moneys in the fund available to provide immigration-related services, including removal defense, as provided, upon appropriation by the Legislature.
This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature.
This bill would take effect immediately as a tax levy.
Text versions
- 06/16/26 - Amended Senate· Jun 16, 2026
- 04/29/26 - Amended Assembly· Apr 29, 2026
- 03/23/26 - Amended Assembly· Mar 23, 2026
- 02/02/26 - Introduced· Feb 2, 2026
- AB1675
Roll-call votes
State vote data last updated Oct 15, 2026, 8:04 PM.
| Date | Vote | Result | Your legislators |
|---|---|---|---|
| May 28, 2026 House | AB 1675 Lee Assembly Third Reading | pass | Set your home in California to see |
| May 14, 2026 House | Do pass. | pass | Set your home in California to see |
| Apr 27, 2026 House | Do pass as amended and be re-referred to the Committee on [Appropriations] | pass | Set your home in California to see |
Actions
- Jun 24, 2026 · Senate
In committee: Set, first hearing. Hearing canceled at the request of author. - Jun 16, 2026 · Senate
From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on REV. & TAX. - Jun 10, 2026 · Senate
Referred to Com. on REV. & TAX. - May 28, 2026 · Senate
In Senate. Read first time. To Com. on RLS. for assignment. - May 27, 2026 · House
Read third time. Passed. Ordered to the Senate. (Ayes 54. Noes 20.) - May 18, 2026 · House
Read second time. Ordered to third reading. - May 14, 2026 · House
From committee: Do pass. (Ayes 11. Noes 4.) (May 14). - May 14, 2026 · House
Joint Rule 62(a), file notice suspended. (Page 5030.) - May 13, 2026 · House
In committee: Set, first hearing. Referred to APPR. suspense file. - Apr 30, 2026 · House
Re-referred to Com. on APPR. - Apr 29, 2026 · House
Read second time and amended. - Apr 28, 2026 · House
From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 5. Noes 2.) (April 27). - Apr 20, 2026 · House
In committee: Set, first hearing. Referred to REV. & TAX. suspense file. - Mar 24, 2026 · House
Re-referred to Com. on REV. & TAX. - Mar 23, 2026 · House
From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. - Mar 23, 2026 · House
Referred to Com. on REV. & TAX. - Feb 3, 2026 · House
From printer. May be heard in committee March 5. - Feb 2, 2026 · House
Read first time. To print.