California bills · 2025-2026 Regular Session
California SB 359
Use Fuel Tax Law: Diesel Fuel Tax Law: exempt bus operation.
- Introduced
- In committee
- Passed Senate
- Passed House
- To Governor
- Became law
Sponsors
- Niello (Republican)
Summary
Official abstract published by the California legislature· summary
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.
This bill would take effect immediately as a tax levy, but its operative date would depend on its effective date.
Text versions
- 10/01/25 - Chaptered· Oct 1, 2025
- 09/12/25 - Enrolled· Sep 12, 2025
- 06/26/25 - Amended Assembly· Jun 26, 2025
- 04/08/25 - Amended Senate· Apr 8, 2025
- 02/13/25 - Introduced· Feb 13, 2025
- SB359
Roll-call votes
State vote data last updated Oct 15, 2026, 8:06 AM.
| Date | Vote | Result | Your legislators |
|---|---|---|---|
| Sep 10, 2025 Senate | Unfinished Business SB359 Niello Concurrence | pass | Set your home in California to see |
| Sep 8, 2025 House | SB 359 Niello Senate Third Reading By Patterson | pass | Set your home in California to see |
| Aug 29, 2025 House | Do pass. | pass | Set your home in California to see |
| Jul 14, 2025 House | Do pass and be re-referred to the Committee on [Appropriations] | pass | Set your home in California to see |
| May 29, 2025 Senate | Special Consent | 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] with the recommendation: To Consent Calendar | pass | Set your home in California to see |
Actions
- Oct 1, 2025 · Legislature
Chaptered by Secretary of State. Chapter 217, Statutes of 2025. - Oct 1, 2025 · Legislature
Approved by the Governor. - Sep 17, 2025 · Legislature
Enrolled and presented to the Governor at 2 p.m. - Sep 10, 2025 · Senate
Assembly amendments concurred in. (Ayes 40. Noes 0. Page 2818.) Ordered to engrossing and enrolling. - Sep 8, 2025 · Senate
In Senate. Concurrence in Assembly amendments pending. - Sep 8, 2025 · House
Read third time. Passed. (Ayes 78. Noes 0. Page 2991.) Ordered to the Senate. - Sep 2, 2025 · House
Read second time. Ordered to third reading. - Aug 29, 2025 · House
From committee: Do pass. (Ayes 15. Noes 0.) (August 29). - Aug 20, 2025 · House
August 20 set for first hearing. Placed on APPR. suspense file. - Jul 15, 2025 · House
From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (July 14). Re-referred to Com. on APPR. - Jun 26, 2025 · House
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX. - Jun 24, 2025 · House
June 23 set for first hearing. Placed on REV. & TAX. suspense file. - 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. with recommendation: To consent calendar. (Ayes 5. Noes 0. Page 1082.) (May 14). Re-referred to Com. on APPR. - Apr 8, 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 26, 2025 · Senate
Referred to Com. on REV. & TAX. - Feb 14, 2025 · Senate
From printer. May be acted upon on or after March 16. - Feb 13, 2025 · Senate
Introduced. Read first time. To Com. on RLS. for assignment. To print.