California Bill Book

The bill would let film makers claim a tax credit of up to 50% on post‑production costs, lowering their taxes and possibly keeping jobs in California.

The credit could attract more post‑production work back to the state, helping studios and workers, but it also reduces tax revenue that could fund schools or roads, so voters should watch the debate.

Film industry

• Accountability (neutral) — no new oversight beyond existing reporting.
• Rights & Protections (neutral) — does not affect individual legal rights.
• Who Bears the Cost (hurts) — tax credit reduces state revenue, shifting cost to taxpayers.
• Process Transparency (neutral) — requires reporting but follows standard procedures.
• Funding Tilt (helps) — appropriates money from the Tax Relief and Refund Account.

Pushing for it: film industry
Bearing the cost: taxpayers

• Official text (CA AB2319)https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260AB2319
• LegiScan — AB2319https://legiscan.com/CA/bill/AB2319/2025

The bill would let railroad companies claim tax credits for half of their rail spending, lowering the taxes they pay and reducing state funds.

If this passes, California could lose up to seven million dollars each year in tax money, while rail companies get a big break, so regular people might end up paying more taxes or seeing cuts in services.

Railroad operators

• Accountability (neutral) — no change. Bill does not affect oversight
• Rights & Protections (neutral) — no impact on personal rights. Bill does not affect individual rights
• Who Bears the Cost (hurts) — tax credit reduces state revenue. State taxpayers bear cost
• Process Transparency (neutral) — application process required but not overly opaque. Credit requires filing with the Department of Transportation
• Funding Tilt (hurts) — shifts money to railroad companies. Credits favor industry over public

• Official text (CA SB1287)https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260SB1287
• LegiScan — SB1287https://legiscan.com/CA/bill/SB1287/2025

The bill would let California give bigger tax credits to movies that meet diversity plans, costing the state more money.

Film makers could get extra cash back, while ordinary Californians may see higher taxes or fewer services because the state loses revenue.

Film industry

• Accountability (hurts) — removes good faith standard, tighter enforcement. makes commission verify diversity goals rather than accept good faith
• Rights & Protections (neutral) — does not affect personal rights. no change to individual legal rights
• Who Bears the Cost (helps) — tax credit reduces revenue. cost shifts to all taxpayers
• Process Transparency (neutral) — changes are technical. no new public oversight
• Funding Tilt (helps) — benefits film industry. provides larger credits to qualifying productions

• Official text (CA AB1377)https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260AB1377
• LegiScan — AB1377https://legiscan.com/CA/bill/AB1377/2025

The bill would lower historic rehab tax credits for future years and let the legislature set annual credit limits, affecting owners who count on the credit.

Citizens could lose a bigger tax break on historic projects, while developers may gain flexibility to claim credits, so now is the time to weigh the balance.

Construction

• Accountability (helps) — adds review reporting. Legislative Analyst must review effectiveness of the tax credits
• Rights & Protections (hurts) — removes extra credit. Eliminates the 25% boost and qualified residence credit
• Who Bears the Cost (hurts) — reduces tax break for owners. Lower credit means higher net tax for owners
• Process Transparency (helps) — requires allocation application details. Taxpayers must apply and provide information to receive the credit
• Funding Tilt (neutral) — legislature sets annual limit. No fixed cap; legislature decides allocation amount

• Official text (CA AB1265)https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260AB1265
• LegiScan — AB1265https://legiscan.com/CA/bill/AB1265/2025

Businesses that hire full‑time workers in certain low‑income areas could claim a tax credit, which may lead to more local jobs but costs taxpayers.

The bill would let companies lower their state tax bill by up to 35% of qualifying wages, encouraging them to hire in poor neighborhoods. Taxpayers will fund the credit, so the state loses revenue that could be used for schools or services. Supporters say it will create jobs; opponents say it gives a handout to businesses.

Businesses

• Accountability (neutral) — No new oversight. Bill adds reporting requirements but does not create new enforcement.
• Rights & Protections (neutral) — No impact on personal rights. Tax credit does not affect individuals' ability to sue.
• Who Bears the Cost (hurts) — Tax credit reduces state revenue. Credit is funded by taxpayers, lowering funds for other services.
• Process Transparency (neutral) — Standard legislative process. Bill is introduced and referred to committees, no special fast‑track.
• Funding Tilt (hurts) — Favors businesses. Credit benefits employers more than the general public.

• Official text (CA AB2205)https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260AB2205
• LegiScan — AB2205https://legiscan.com/CA/bill/AB2205/2025

This bill would extend tax credits for businesses in California, which could help them hire more workers and invest more money.

If this bill passes, big businesses might get more help from tax credits. This could mean more jobs, but it is important to make sure everyday people benefit too. Now is the time to speak up about it.

Big Business

• Accountability (neutral) — Limited transparency in how credits are allocated. The process for allocating credits is not fully transparent.
• Rights & Protections (neutral) — No direct impact on individual rights. This bill does not directly affect individual rights.
• Who Bears the Cost (hurts) — Tax credits could shift costs to taxpayers. Tax credits may lead to higher taxes for everyday people.
• Process Transparency (neutral) — Some details on credit allocation are unclear. Details on how credits are allocated and monitored are not fully clear.
• Funding Tilt (neutral) — Funding favors businesses over public services. This bill may prioritize funding for businesses over community needs.

Pushing for it: big businesses
Bearing the cost: everyday taxpayers

• Official text (CA SB1120)https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260SB1120
• LegiScan — SB1120https://legiscan.com/CA/bill/SB1120/2025

This bill would update many laws to keep them clear and useful for everyone.

Updating laws can help make sure they work better for people, but it is important to check if any changes hurt rights or protections.

• Accountability (neutral) — Updates laws for clarity. The bill makes nonsubstantive changes to improve legal clarity.
• Rights & Protections (neutral) — No direct impact on rights. The bill does not seem to take away or add rights.
• Who Bears the Cost (neutral) — No cost shifts identified. The bill does not shift costs onto consumers.
• Process Transparency (neutral) — No changes to transparency. The bill does not change how laws are made or enforced.
• Funding Tilt (neutral) — No funding changes. The bill does not affect funding for programs.

• Official text (CA SB1433)https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260SB1433
• LegiScan — SB1433https://legiscan.com/CA/bill/SB1433/2025

Small firms with under 50 workers could get up to $250 off their state taxes for paying employee food safety cards.

The credit could lower costs for small restaurants, helping them stay open and keep food safe, but it also reduces the tax money the state collects, meaning all Californians may pay a little more to fund services.

Small businesses

• Accountability (neutral) — no change to accountability. does not affect ability to sue or hold businesses accountable
• Rights & Protections (neutral) — no impact on rights. does not alter consumer or employee legal protections
• Who Bears the Cost (hurts) — cost shift. state loses tax revenue that all taxpayers contribute
• Process Transparency (neutral) — neutral transparency. bill adds credit but does not change reporting procedures
• Funding Tilt (hurts) — tax credit reduces revenue. state foregoes up to $250 per qualifying business each year

Pushing for it: Small businesses
Bearing the cost: State taxpayers

• Official text (CA AB1698)https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260AB1698
• LegiScan — AB1698https://legiscan.com/CA/bill/AB1698/2025

The bill would let qualifying small businesses claim a tax credit of up to $20,000 for costs cleaning illegal dumps and unauthorized camps on their property.

The credit could lower the tax bill for owners of commercial spaces, making it cheaper to keep their property clean and safe, but it adds paperwork and a perjury oath.

Commercial property owners

• Accountability (helps) — Adds certification and perjury penalty, increasing oversight.. Taxpayers must certify expenses under penalty of perjury and provide invoices.
• Rights & Protections (neutral) — Does not remove any existing rights.. No change to individuals' ability to sue or other civil rights.
• Who Bears the Cost (hurts) — State tax revenue is reduced, shifting cost to all taxpayers.. Credit reduces net tax owed, effectively subsidizing cleanup costs.
• Process Transparency (neutral) — Requires documentation but also allows emergency regulations without review.. Regulations can be adopted as emergency rules without Office of Administrative Law oversight.
• Funding Tilt (hurts) — No new funding; credit reduces state revenue.. Tax credit is a revenue loss rather than a funded program.

• Official text (CA AB1606)https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260AB1606
• LegiScan — AB1606https://legiscan.com/CA/bill/AB1606/2025

The resolution would ask Congress to keep enhanced premium tax credits and boost health savings accounts for low‑income families.

If the resolution succeeds, Congress could keep the tax credits that lower insurance costs for low‑income households. Right now the bill only asks Congress, so it has no direct effect yet. People should push for it while it’s still being discussed.

Everyday People

• Accountability (neutral) — .
• Rights & Protections (neutral) — .
• Who Bears the Cost (neutral) — .
• Process Transparency (neutral) — .
• Funding Tilt (neutral) — .

• Official text (CA AJR24)https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260AJR24
• LegiScan — AJR24https://legiscan.com/CA/bill/AJR24/2025

This bill would give small businesses money back on their taxes if they hire people who have been convicted of a felony, helping them find work.

This bill would help people who have been in trouble with the law find jobs, which can make it easier for them to get back on their feet. It would give a tax credit to small businesses that hire these individuals, which could encourage more companies to give them a chance. The goal is to help people avoid going back to prison by giving them a steady job. If you believe in second chances and helping people contribute to society, this bill is a step in that direction.

Small businesses

• Accountability (helps) — The bill requires reports on how many businesses use the credit and its average value.. The bill states that the Franchise Tax Board shall submit a report to the Legislature detailing the number of taxpayers that receive a credit and the average dollar value of credits allowed.
• Rights & Protections (helps) — It helps people with felony convictions gain employment opportunities.. The bill aims to reduce repeat offenses by reducing unemployment among recently released ex-felons, which supports their right to work and rebuild their lives.
• Who Bears the Cost (hurts) — The state budget would bear the cost of the tax credits.. The tax credit would reduce state tax revenue, meaning the California state budget would fund this incentive.
• Process Transparency (helps) — The bill includes specific goals and reporting requirements for the credit.. The bill includes specific goals for the tax expenditure, detailed performance indicators, and data collection requirements, as required by existing law for new tax expenditures.
• Funding Tilt (helps) — Funds are tilted towards small businesses and individuals with felony convictions.. The tax credit directly benefits qualified small businesses and indirectly benefits individuals with felony convictions by incentivizing their employment.

Pushing for it: Small businesses that hire people with felony convictions (Up to $5,000 per employee)
Bearing the cost: California state budget

• Official text (CA AB1565)https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260AB1565
• LegiScan — AB1565https://legiscan.com/CA/bill/AB1565/2025

This bill would give a tax credit to people who sell homes, helping them pay for repairs needed by first-time buyers.

This bill would help sellers of older homes afford repairs needed for first-time buyers using state programs. It means more people could buy homes that need a little work, and sellers would not lose a sale because of repair costs. This could make it easier for regular families to buy their first home. Some might say this is a special tax break, but supporters argue it helps more people become homeowners and keeps older homes in good shape. It is still early in the process, so people can still tell their lawmakers what they think.

Everyday People

• Accountability (neutral) — Neutral impact. This bill is about a tax credit for home repairs, not directly about holding anyone accountable for harm.
• Rights & Protections (helps) — Helps people. The bill would help first-time homebuyers by making it easier for sellers to pay for necessary repairs, which could expand access to homeownership.
• Who Bears the Cost (helps) — Benefits ordinary people. The state would give a tax credit to sellers, helping them cover repair costs that might otherwise stop a sale to a first-time homebuyer.
• Process Transparency (helps) — Good reporting. The bill requires the state to track how many people use the credit and how much money is claimed, and then report to lawmakers.
• Funding Tilt (helps) — Tilts towards individuals. The tax credit would put money back in the pockets of people selling homes to first-time buyers.

Pushing for it: Sellers of homes to first-time buyers (Up to $25,000)
Bearing the cost: California taxpayers

• Official text (CA AB1714)https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260AB1714
• LegiScan — AB1714https://legiscan.com/CA/bill/AB1714/2025

This bill would make sure kids can get fluoride treatments without paying extra, helping prevent tooth decay.

If this bill passes, more kids will get fluoride treatments, which can stop tooth decay. This is important for their health and can save families money. Now is the time to support it.

Everyday People

• Rights & Protections (helps) — Increases access to preventive care. Kids will have guaranteed access to fluoride treatments without extra costs.
• Who Bears the Cost (neutral) — Cost shifts to insurance. Insurance companies will cover these treatments, reducing out-of-pocket expenses for families.
• Process Transparency (helps) — Clear guidelines for coverage. The bill sets clear rules for how fluoride treatments will be billed and covered.

• Official text (CA AB350)https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260AB350
• LegiScan — AB350https://legiscan.com/CA/bill/AB350/2025

The bill would require all state laws to treat gender‑related bias, pregnancy and similar traits as illegal sex discrimination, letting people sue more easily.

If this passes, more Californians can fight unfair treatment at work or in schools. It helps protect trans people, pregnant workers, and anyone facing gender stereotypes. The bill moves fast, so voices matter now.

Everyday People

• Accountability (helps) — expands ability to hold discriminators accountable. more people can sue for bias
• Rights & Protections (helps) — broadens civil rights protections. includes gender identity, pregnancy, stereotypes
• Who Bears the Cost (neutral) — no new funding required. costs fall on existing enforcement
• Process Transparency (neutral) — bill text clear. interpretation rule straightforward
• Funding Tilt (neutral) — no funding changes. does not shift money

• Official text (CA AB2563)https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260AB2563
• LegiScan — AB2563https://legiscan.com/CA/bill/AB2563/2025

The bill would stop hospitals from charging extra facility fees for outpatient visits, especially preventive and telehealth, and would force them to refund any fees already paid.

If passed, patients will see lower bills and clearer pricing, while hospitals may lose a revenue stream and face penalties for non‑compliance, so they will likely lobby against it.

Everyday People

• Accountability (helps) — Adds penalties and reporting for violations. Providers face admin penalties and must report fee data
• Rights & Protections (helps) — Stops extra charges for patients. Patients are protected from surprise facility fees
• Who Bears the Cost (helps) — Shifts cost from patients to providers. Patients keep money, providers lose the fee revenue
• Process Transparency (helps) — Requires notice and reporting. Patients get clear estimates; providers must disclose fees
• Funding Tilt (neutral) — No new funding created. Bill does not allocate money or change taxes

• Official text (CA AB225)https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260AB225
• LegiScan — AB225https://legiscan.com/CA/bill/AB225/2025

The resolution would ask the federal government to bring back extra health‑insurance subsidies, helping Californians pay lower monthly premiums.

The resolution lets state leaders push Congress before the subsidies end, so families won’t face huge premium hikes and can keep their health coverage.

Everyday People

• Accountability (neutral) — Resolution is a statement, not enforceable.. No direct accountability mechanisms are created.
• Rights & Protections (helps) — Supports the right to affordable health coverage.. Calls for restoring subsidies that help people afford insurance.
• Who Bears the Cost (helps) — Shifts cost away from consumers to federal budget.. Restoring subsidies would lower out‑of‑pocket costs for families.
• Process Transparency (neutral) — No new procedural requirements.. Resolution does not change state processes.
• Funding Tilt (helps) — Encourages federal funding for subsidies.. Advocates for continued federal support of health insurance credits.

• Official text (CA AJR25)https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260AJR25
• LegiScan — AJR25https://legiscan.com/CA/bill/AJR25/2025

The bill would let people and small businesses claim a credit worth half the cost of a backup generator or solar battery, up to $5,000 or $7,500.

If the bill passes, people living in high‑fire zones could get money back on their taxes to buy a generator or solar battery, keeping lights on during outages. The state would lose some tax revenue, but households gain safety.

Everyday People

• Accountability (helps) — requires reporting. Legislature must receive annual reports on credits used
• Rights & Protections (helps) — provides tax benefit. gives credit up to $5k/$7.5k for eligible purchases
• Who Bears the Cost (hurts) — reduces state revenue. credits lower tax collections, shifting cost to other taxpayers
• Process Transparency (helps) — reporting requirement. Franchise Tax Board must report credit numbers each year
• Funding Tilt (hurts) — cost to budget. credit only works if budget appropriates funds, but reduces revenue

• Official text (CA SB1118)https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260SB1118
• LegiScan — SB1118https://legiscan.com/CA/bill/SB1118/2025

This bill would give families with young kids more money back on their taxes, helping them pay for things they need.

This is a great chance for families to get extra help with their finances. If you have young kids, this could mean more money for you. Now is the time to support this bill.

Everyday People

• Accountability (helps) — Increased accountability for tax credits.. The bill requires detailed performance indicators and data collection.
• Rights & Protections (helps) — Supports families financially.. Families with young children will receive more financial support.
• Who Bears the Cost (neutral) — Costs are unclear.. The source of funding for the tax credit is not specified.

Pushing for it: families with young children
Bearing the cost: Unknown

• Official text (CA AB1690)https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260AB1690
• LegiScan — AB1690https://legiscan.com/CA/bill/AB1690/2025

This bill would give tax breaks to companies making commercials in California, but only if they promise not to replace human workers with robots or AI.

This bill wants to help keep and create jobs in California by giving money back to companies that make commercials here. It's a good thing because it tries to stop companies from using smart computers or robots to take away jobs from real people. If this bill passes, companies would get a tax break only if they promise to use human workers. Some might say that giving tax breaks to companies is not fair to all taxpayers. But supporters believe it helps local workers and keeps the film business strong in California. People should know that this bill is still being decided, so they can share their thoughts.

Commercial production

• Accountability (helps) — Encourages job protection.. The bill explicitly excludes commercials that use AI to replace human workers, holding companies accountable for job preservation.
• Rights & Protections (helps) — Protects human jobs.. It protects human workers' jobs by making sure companies don't get tax breaks if they use AI or automation to diminish human job functions.
• Who Bears the Cost (hurts) — Taxpayers fund credits.. The tax credits mean that general taxpayer money would be used to subsidize commercial production companies.
• Process Transparency (neutral) — Standard legislative process.. The bill is moving through the standard legislative process, with committee referrals and votes.
• Funding Tilt (helps) — Funds job creation.. The funding is tilted towards companies that commit to human-centric production, supporting local job markets.

Pushing for it: Commercial production companies in California (Up to $15,000,000 per fiscal year)
Bearing the cost: California's general fund and its taxpayers (Up to $15,000,000 in lost tax revenue)

• Official text (CA AB2403)https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260AB2403
• LegiScan — AB2403https://legiscan.com/CA/bill/AB2403/2025

This bill would make employer-paid gym memberships and fitness programs tax-free for workers and also reduce what employers pay for unemployment insurance.

This bill aims to make it easier for people to stay healthy by making employer-paid fitness benefits tax-free. If it passes, your employer could pay for your gym membership or yoga classes, and you wouldn't have to pay income tax on that money. This could save you money and encourage more companies to offer these perks. It also means employers would pay less into the unemployment fund for these benefits, which they might say helps them offer more benefits. However, when the state collects less tax money, it could mean less money for other important state services, or other taxpayers might have to make up the difference. It's a trade-off between encouraging health and state revenue.

Everyday People

• Accountability (helps) — Encourages employer-provided wellness. The bill aims to make employer-provided fitness benefits tax-free for employees and exempt from unemployment insurance contributions for employers, potentially encouraging more wellness programs.
• Rights & Protections (helps) — Adds a tax benefit for employees. Employees would not pay state income tax on qualified fitness benefits provided by their employer, effectively increasing their take-home value of the benefit.
• Who Bears the Cost (hurts) — State revenue loss, reduced unemployment contributions. The state would collect less personal income tax revenue, and the Unemployment Fund would receive fewer contributions from employers due to the exclusion of fitness benefits from 'wages'.
• Process Transparency (neutral) — Includes reporting on tax exclusion usage. The bill includes requirements for the Franchise Tax Board to report to the Legislature on the number of taxpayers claiming the exclusion, which adds some transparency.
• Funding Tilt (hurts) — Tax break for employers and employees. The bill creates a tax expenditure, reducing state income tax revenue and unemployment insurance contributions, which benefits employers and employees receiving the benefit.

Pushing for it: California employees and employers
Bearing the cost: California state general fund and Unemployment Fund

• Official text (CA AB2533)https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260AB2533
• LegiScan — AB2533https://legiscan.com/CA/bill/AB2533/2025