California bills · 2025-2026 Regular Session
California SB 419
Hydrogen fuel.
- Introduced
- In committee
- Passed Senate
- Passed House
- To Governor
- Vetoed
Sponsors
- Caballero (Democratic)
Cosponsors (3)
Summary
Official abstract published by the California legislature· summary
Existing state sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. The Sales and Use Tax Law provides various exemptions from those taxes.
This bill would, on and after July 1, 2026, provide an exemption from the taxes imposed by the Sales and Use Tax Law for the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, hydrogen fuel, as defined.
The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws.
This bill would provide that the exemption created by the bill does not apply to local sales and use taxes or transactions and use taxes.
Existing law imposes or dedicates certain state sales and use tax rates for local funding, including through the Local Revenue Fund 2011.
This bill would provide that the exemption created by the bill does not apply to those state sales and use tax rates imposed or dedicated for local government funding, including those rates for which revenues are deposited into the Local Revenue Fund 2011.
Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax credit will achieve, detailed performance indicators, and data collection requirements.
This bill would also include additional information required for any bill authorizing a new tax expenditure.
This bill would take effect immediately as a tax levy.
Text versions
- 09/12/25 - Enrolled· Sep 12, 2025
- 09/02/25 - Amended Assembly· Sep 2, 2025
- 06/23/25 - Amended Assembly· Jun 23, 2025
- 05/05/25 - Amended Senate· May 5, 2025
- 02/18/25 - Introduced· Feb 18, 2025
- SB419
Roll-call votes
State vote data last updated Oct 16, 2026, 4:04 AM.
| Date | Vote | Result | Your legislators |
|---|---|---|---|
| Sep 9, 2025 Senate | Unfinished Business SB419 Caballero et al. Concurrence | pass | Set your home in California to see |
| Sep 8, 2025 House | SB 419 Caballero Senate Third Reading By Gipson | pass | Set your home in California to see |
| Aug 29, 2025 House | Do pass as amended. | 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 |
| Jun 2, 2025 Senate | 3rd Reading SB419 Caballero 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
- Mar 2, 2026 · Senate
Veto sustained. - Mar 2, 2026 · Senate
Stricken from file. - Oct 1, 2025 · Senate
In Senate. Consideration of Governor's veto pending. - Oct 1, 2025 · Senate
Vetoed by the Governor. - Sep 16, 2025 · Legislature
Enrolled and presented to the Governor at 3 p.m. - Sep 9, 2025 · Senate
Assembly amendments concurred in. (Ayes 37. Noes 3. Page 2715.) 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 70. Noes 0. Page 3004.) Ordered to the Senate. - Sep 3, 2025 · House
Read second time. Ordered to third reading. - Sep 2, 2025 · House
Read second time and amended. Ordered to second reading. - Aug 29, 2025 · House
From committee: Do pass as amended. (Ayes 11. 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. - Jul 7, 2025 · House
July 7 set for first hearing. Placed on REV. & TAX. suspense file. - Jul 1, 2025 · House
June 30 hearing postponed by committee. - Jun 23, 2025 · House
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX. - Jun 9, 2025 · House
Referred to Com. on REV. & TAX. - Jun 3, 2025 · House
In Assembly. Read first time. Held at Desk. - Jun 2, 2025 · Senate
Read third time. Passed. (Ayes 36. Noes 0. Page 1393.) Ordered to the Assembly. - May 23, 2025 · Senate
Read second time. Ordered to third reading. - May 23, 2025 · Senate
From committee: Do pass. (Ayes 5. Noes 0. Page 1199.) (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 5, 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 19, 2025 · Senate
From printer. May be acted upon on or after March 21. - Feb 18, 2025 · Senate
Introduced. Read first time. To Com. on RLS. for assignment. To print.