California legislation · 2025-2026 Regular Session
California SB881: Income taxation: credits: voluntary contributions: food bank donations.
Status: Chaptered, September 27, 2026
What the bill says
An act to amend Sections 17053.88.5, 18855, and 23688.5 of the Revenue and Taxation Code, relating to taxation, making an appropriation therefor, and declaring the urgency thereof, to take effect immediately. taxation, making an appropriation therefor, and declaring the urgency thereof, to take effect immediately Income taxation: credits: voluntary contributions: food bank donations…
From the chaptered text, September 27, 2026:
An act to amend Sections 17053.88.5, 18855, and 23688.5 of the Revenue and Taxation Code, relating to taxation, making an appropriation therefor, and declaring the urgency thereof, to take effect immediately. taxation, making an appropriation therefor, and declaring the urgency thereof, to take effect immediately Income taxation: credits: voluntary contributions: food bank donations. (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 …
Sponsors
- Jerry McNerney (D, SD05) · primary sponsor
- Marie Alvarado-Gil (R, SD04)
- Laura Richardson (D, SD35)
Latest actions
- : Chaptered by Secretary of State. Chapter 657, Statutes of 2026.
- : Approved by the Governor.
- : Enrolled and presented to the Governor at 3 p.m.
- : Assembly amendments concurred in. (Ayes 38. Noes 0. Page 5542.) Ordered to engrossing and enrolling.
- : Assembly amendments concurred in. (Ayes 38. Noes 0.) Ordered to engrossing and enrolling.
- : Urgency clause adopted.
- : In Senate. Concurrence in Assembly amendments pending.
- : Read third time. Urgency clause adopted. Passed. (Ayes 74. Noes 0. Page 6208.) Ordered to the Senate.
- : Read third time. Urgency clause adopted. Passed. Ordered to the Senate.
- : Assembly Rule 63 suspended.
Votes
- Unfinished Business SB881 McNerney et al. Urgency Clause Concurrence (August 19, 2026): 38 yea, 0 nay, passed
- SB 881 McNerney Third Reading Urgency By Soria (August 17, 2026): 74 yea, 0 nay, passed
- Do pass. (August 13, 2026): 15 yea, 0 nay, passed
- Do pass as amended and be re-referred to the Committee on [Appropriations] (June 29, 2026): 7 yea, 0 nay, passed
- Senate 3rd Reading SB881 McNerney et al. (May 19, 2026): 39 yea, 0 nay, passed
- Do pass as amended (May 14, 2026): 7 yea, 0 nay, passed
Common questions
- What is SB881?
- SB881 is a bill in the California Legislature (2025-2026 Regular Session): Income taxation: credits: voluntary contributions: food bank donations.
- What does SB881 do?
- In its own words: An act to amend Sections 17053.88.5, 18855, and 23688.5 of the Revenue and Taxation Code, relating to taxation, making an appropriation therefor, and declaring the urgency thereof, to take effect immediately. taxation, making an appropriation therefor, and declaring the urgency thereof, to take effect immediately Income taxation: credits: voluntary contributions: food bank donations…
- What is the status of SB881?
- Chaptered as of September 27, 2026. Latest action: Chaptered by Secretary of State. Chapter 657, Statutes of 2026. (September 27, 2026).
- Who sponsored SB881?
- Jerry McNerney (D, SD05), with 2 co-sponsors.
- Where is the official record for SB881?
- On the California Legislature website: https://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260SB881
Source: official California record. Tracked by Delilah, AI for legislation across all 50 states and Congress.