California 20252026 Regular Session Status: Passed Senate 6 R cosponsors

SB 353 — Income tax: credits: food banks.

Last action — June 29 hearing. Held in committee and under submission.

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed Assembly
  5. 5
    To Executive
  6. 6
    Enacted

This bill has passed the Senate. Introduced February 12, 2025. It now moves to the second chamber.

Next likely step: consideration and a floor vote in the Assembly.

Prognosis

Advancing 58% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Passed Senate

    Current position in the legislative process.

  • 9 sponsors

    1 primary, 8 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (6 R).

  • Cleared a recorded vote

    Passed 4 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

In plain language

This bill extends tax credits for businesses donating food to food banks until 2032.

The bill allows businesses to continue receiving tax credits for donating food to food banks until 2032. It also extends the requirement for annual reporting on the utilization of these credits until 2035.

What this means for you
  • Families: This could increase food availability through food banks, benefiting families in need.
  • Small Business: This means you can continue to receive tax credits for food donations to food banks until 2032.

Summary

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 credit on or before December 1 of each year until January 1, 2026. This bill would extend that reporting requirement to December 1, 2035. This bill would take effect immediately as a tax levy.

Bill Text

Action History

  1. June 29 hearing. Held in committee and under submission.

  2. July 14 hearing: Retained in suspense file.

  3. June 23 set for first hearing. Placed on REV. & TAX. suspense file.

  4. From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.

  5. Referred to Com. on REV. & TAX.

  6. In Assembly. Read first time. Held at Desk.

  7. Read third time. Passed. (Ayes 38. Noes 0. Page 1325.) Ordered to the Assembly.

  8. Ordered to special consent calendar.

  9. From committee: Do pass. (Ayes 6. Noes 0. Page 1197.) (May 23).

  10. Read second time. Ordered to third reading.

  11. Set for hearing May 23.

  12. May 19 hearing: Placed on APPR. suspense file.

  13. Set for hearing May 19.

  14. From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 1082.) (May 14). Re-referred to Com. on APPR.

  15. From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.

  16. Set for hearing May 14.

  17. Referred to Com. on REV. & TAX.

  18. From printer. May be acted upon on or after March 15.

  19. Introduced. Read first time. To Com. on RLS. for assignment. To print.

Sponsors

Sponsorship breakdown

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1 sponsors · 8 co-sponsors · 113 not signed on

Sponsors (1)

Co-sponsors (8)

Not signed on (113)

113 members have not signed on to this bill.

Show all 113 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Passed 38 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Democratic 28002
Republican 10000
Total 38002
% of votes cast 95%0%0%5%
How each member voted (40)
Member Party Vote
Allen, Benjamin Democratic Yea
Archuleta, Bob Democratic Yea
Arreguín, Jesse Democratic Yea
Ashby, Angelique V. Democratic Yea
Becker, Josh Democratic Yea
Blakespear, Catherine S. Democratic Yea
Cabaldon, Christopher Democratic Yea
Caballero, Anna M. Democratic Yea
Cervantes, Sabrina Democratic Yea
Cortese, Dave Democratic Yea
Durazo, Maria Elena Democratic Yea
Gonzalez, Lena A. Democratic Yea
Grayson, Timothy S. Democratic Yea
Hurtado, Melissa Democratic Yea
Laird, John Democratic Yea
Limón, Monique Democratic Not Voting
McGuire, Mike Democratic Yea
McNerney, Jerry Democratic Yea
Menjivar, Caroline Democratic Yea
Padilla, Stephen C. Democratic Yea
Pérez, Sasha Renée Democratic Yea
Reyes, Eloise Gómez Democratic Not Voting
Richardson, Laura Democratic Yea
Rubio, Susan Democratic Yea
Smallwood-Cuevas, Lola Democratic Yea
Stern, Henry I. Democratic Yea
Umberg, Thomas J. Democratic Yea
Wahab, Aisha Democratic Yea
Weber Pierson, M.D., Akilah Democratic Yea
Wiener, Scott D. Democratic Yea
Alvarado-Gil, Marie Republican Yea
Choi, Steven S. Republican Yea
Dahle, Megan Republican Yea
Grove, Shannon Republican Yea
Jones, Brian W. Republican Yea
Niello, Roger W. Republican Yea
Ochoa Bogh, Rosilicie Republican Yea
Seyarto, Kelly Republican Yea
Strickland, Tony Republican Yea
Valladares, Suzette Martinez Republican Yea

Official roll call →

Subjects

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Frequently asked questions

What does SB 353 do?
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 credit on or before December 1 of each year until January 1, 2026. This bill would extend that reporting requirement to December 1, 2035. This bill would take effect immediately as a tax levy.
Who sponsors SB 353?
SB 353 is sponsored by Ochoa Bogh, Alanis, Macedo, Valladares, Suzette Martinez (Republican), Seyarto, Kelly (Republican), Niello, Roger W. (Republican), Dahle, Megan (Republican), Choi, Steven S. (Republican), and Alvarado-Gil, Marie (Republican).
What is the current status of SB 353?
This bill has passed the Senate. Introduced February 12, 2025. It now moves to the second chamber.
Where can I track SB 353?
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