California legislation · 2025-2026 Regular Session
California AB1633: Taxation: private detention facilities.
Status: Chaptered, September 29, 2026
What the bill says
An act to add Part 28 (commencing with Section 53000) to Division 2 of the Revenue and Taxation Code, relating to detention facilities, to take effect immediately, tax levy. detention facilities, to take effect immediately, tax levy Taxation: private detention facilities. Existing law imposes taxes upon income and real property, and taxes upon certain transactions and excise taxes. The Fee Collection Procedures Law provides procedures for the collection of certain fees and surcharges and is administered by the California Department of Tax and Fee Administration (CDTFA)…
From the chaptered text, September 29, 2026:
An act to add Part 28 (commencing with Section 53000) to Division 2 of the Revenue and Taxation Code, relating to detention facilities, to take effect immediately, tax levy. detention facilities, to take effect immediately, tax levy Taxation: private detention facilities. Existing law imposes taxes upon income and real property, and taxes upon certain transactions and excise taxes. The Fee Collection Procedures Law provides procedures for the collection of certain fees and surcharges and is administered by the California Department of Tax and Fee Administration (CDTFA). Under existing law, a violation of the Fee Collection Procedures Law is a crime. This bill would, beginning July 1, 2028, establish the Private Detention Facility Tax Law, which would impose an annual tax on each private detention facility operator, as defined, equal to 25% of the operator’s gross income, as defined, for the prior fiscal year, as defined. The bill would establish the Due Process for All Fund in the State Treasury, except as provided, and would require all revenues collected, less refunds and reimbursement to the CDTFA, be deposited into the fund. In the event that Assembly Bill 2465 is enacted, the bill would instead require all revenues be deposited into the Due Process for All Fund as established by that bill. The bill would direct moneys in the fund, upon appropriation …