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California bills · 2025-2026 Regular Session

California SB 881

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

  1. Introduced
  2. In committee
  3. Passed Senate
  4. Passed House
  5. To Governor
  6. Became law

Sponsors

Cosponsors (2)

Summary

Official abstract published by the California legislature· summary

(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existing law, the provisions governing that voluntary contribution fund are in effect until January 1, 2026, and are repealed as of December 1 of that year.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. (3) This bill would declare that it is to take effect immediately as an urgency statute.

Text versions

Roll-call votes

State vote data last updated Oct 15, 2026, 12:03 AM.

DateVoteResultYour legislators
Aug 19, 2026
Senate		Unfinished Business SB881 McNerney et al. Urgency Clause ConcurrencepassSet your home in California to see
Aug 17, 2026
House		SB 881 McNerney Third Reading Urgency By SoriapassSet your home in California to see
Aug 13, 2026
House		Do pass.passSet your home in California to see
Jun 29, 2026
House		Do pass as amended and be re-referred to the Committee on [Appropriations]passSet your home in California to see
May 19, 2026
Senate		3rd Reading SB881 McNerney et al.passSet your home in California to see
May 14, 2026
Senate		Do pass as amendedpassSet your home in California to see
Apr 13, 2026
Senate		Placed on suspense filepassSet your home in California to see
Mar 25, 2026
Senate		Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent CalendarpassSet your home in California to see

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