California SB1073: Income taxes: voluntary contributions: Black Cultural District Voluntary Tax Contribution Fund.

What the bill says

An act to add and repeal Article 3.5 (commencing with Section 18726) of Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation Code, relating to taxation, and making an appropriation therefor. taxation, and making an appropriation therefor Income taxes: voluntary contributions: Black Cultural District Voluntary Tax Contribution Fund…

From the chaptered text, September 30, 2026:

An act to add and repeal Article 3.5 (commencing with Section 18726) of Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation Code, relating to taxation, and making an appropriation therefor. taxation, and making an appropriation therefor Income taxes: voluntary contributions: Black Cultural District Voluntary Tax Contribution Fund. Existing law allows an individual taxpayer to contribute amounts in excess of their personal income tax liability for the support of specified funds and accounts, including, among others, to the Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund. This bill would allow, for taxable years beginning on or after January 1, 2026, and before January 1, 2033, an individual to designate on their tax return that a specified amount in excess of their tax liability be transferred to the continuously appropriated Black Cultural District Voluntary Tax Contribution Fund (fund), which would be created by this bill. The bill would allocate moneys in the fund to, among other entities, the Arts Council for allocation for the construction and maintenance of the Black Cultural District designated in south City of Los Angeles. The bill would require the Franchise Tax Board to revise the tax return form to include a space for the designation of contributions to the fund. By establishing a new continuously appropriated fund, the bill would make an …

Read the full official text

Sponsors

• Lola Smallwood-Cuevas (D, SD28) · primary sponsor
• Isaac Bryan (D, AD55)
• Jerry McNerney (D, SD05)
• Mia Bonta (D, AD18)

Latest actions

1. September 30, 2026: Chaptered by Secretary of State. Chapter 1003, Statutes of 2026.
2. September 30, 2026: Approved by the Governor.
3. August 28, 2026: Enrolled and presented to the Governor at 11 a.m.
4. August 24, 2026: Assembly amendments concurred in. (Ayes 40. Noes 0. Page 5689.) Ordered to engrossing and enrolling.
5. August 24, 2026: Assembly amendments concurred in. (Ayes 40. Noes 0.) Ordered to engrossing and enrolling.
6. August 24, 2026: Assembly amendments concurred in. (Ayes 39. Noes 0.) Ordered to engrossing and enrolling.
7. August 20, 2026: In Senate. Concurrence in Assembly amendments pending.
8. August 20, 2026: Read third time. Passed. (Ayes 78. Noes 0. Page 6301.) Ordered to the Senate.
9. August 20, 2026: Read third time. Passed. Ordered to the Senate.
10. August 13, 2026: Read second time. Ordered to third reading.

Votes

• Unfinished Business SB1073 Smallwood-Cuevas Concurrence (August 24, 2026): 40 yea, 0 nay, passed
• SB 1073 Smallwood-Cuevas Senate Third Reading By Quirk-Silva (August 20, 2026): 78 yea, 0 nay, passed
• Do pass. (August 13, 2026): 15 yea, 0 nay, passed
• Do pass and be re-referred to the Committee on [Appropriations] (June 23, 2026): 9 yea, 0 nay, passed
• Do pass as amended and be re-referred to the Committee on [Arts, Entertainment, Sports, and Tourism] (June 8, 2026): 7 yea, 0 nay, passed
• Consent Calendar 2nd SB1073 Smallwood-Cuevas (April 16, 2026): 38 yea, 0 nay, passed

Common questions

What is SB1073?

SB1073 is a bill in the California Legislature (2025-2026 Regular Session): Income taxes: voluntary contributions: Black Cultural District Voluntary Tax Contribution Fund.

What does SB1073 do?

In its own words: An act to add and repeal Article 3.5 (commencing with Section 18726) of Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation Code, relating to taxation, and making an appropriation therefor. taxation, and making an appropriation therefor Income taxes: voluntary contributions: Black Cultural District Voluntary Tax Contribution Fund…

What is the status of SB1073?

Chaptered as of September 30, 2026. Latest action: Chaptered by Secretary of State. Chapter 1003, Statutes of 2026. (September 30, 2026).

Who sponsored SB1073?

Lola Smallwood-Cuevas (D, SD28), with 3 co-sponsors.

Where is the official record for SB1073?

On the California Legislature website: https://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260SB1073