California bills · 2025-2026 Regular Session
California SB 353
Income tax: credits: food banks.
- Introduced
- In committee
- Passed Senate
- Passed House
- To Governor
- Became law
Sponsors
- Alvarado-Gil (Republican)
Cosponsors (8)
- Choi (Republican)
- Dahle (Republican)
- Niello (Republican)
- Ochoa Bogh (Republican)
- Seyarto (Republican)
- Valladares (Republican)
- Alanis (Republican)
- Macedo (Republican)
Summary
Official abstract published by the California legislature· summary
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.
Text versions
- 06/16/25 - Amended Assembly· Jun 16, 2025
- 05/06/25 - Amended Senate· May 6, 2025
- 02/12/25 - Introduced· Feb 12, 2025
- SB353
Roll-call votes
State vote data last updated Oct 14, 2026, 8:13 PM.
| Date | Vote | Result | Your legislators |
|---|---|---|---|
| May 29, 2025 Senate | Special Consent SB353 Alvarado-Gil et al. | pass | Set your home in California to see |
| May 23, 2025 Senate | Do pass | pass | Set your home in California to see |
| May 19, 2025 Senate | Placed on suspense file | pass | Set your home in California to see |
| May 14, 2025 Senate | Do pass, but first be re-referred to the Committee on [Appropriations] | pass | Set your home in California to see |
Actions
- Jun 30, 2026 · House
June 29 hearing. Held in committee and under submission. - Jul 15, 2025 · House
July 14 hearing: Retained in suspense file. - Jun 24, 2025 · House
June 23 set for first hearing. Placed on REV. & TAX. suspense file. - Jun 16, 2025 · House
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX. - Jun 5, 2025 · House
Referred to Com. on REV. & TAX. - May 29, 2025 · House
In Assembly. Read first time. Held at Desk. - May 29, 2025 · Senate
Read third time. Passed. (Ayes 38. Noes 0. Page 1325.) Ordered to the Assembly. - May 27, 2025 · Senate
Ordered to special consent calendar. - May 23, 2025 · Senate
Read second time. Ordered to third reading. - May 23, 2025 · Senate
From committee: Do pass. (Ayes 6. Noes 0. Page 1197.) (May 23). - May 20, 2025 · Senate
Set for hearing May 23. - May 19, 2025 · Senate
May 19 hearing: Placed on APPR. suspense file. - May 15, 2025 · Senate
Set for hearing May 19. - May 14, 2025 · Senate
From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 1082.) (May 14). Re-referred to Com. on APPR. - May 6, 2025 · Senate
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX. - Mar 18, 2025 · Senate
Set for hearing May 14. - Feb 19, 2025 · Senate
Referred to Com. on REV. & TAX. - Feb 13, 2025 · Senate
From printer. May be acted upon on or after March 15. - Feb 12, 2025 · Senate
Introduced. Read first time. To Com. on RLS. for assignment. To print.