California 20252026 Regular Session Status: Passed Assembly 20 D cosponsors

AB 1675 — Corporation Tax Law: tax expenditures: No Tax Breaks for ICE Contractors Act of 2026.

Last action — In committee: Set, first hearing. Hearing canceled at the request of author.

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

This bill has passed the Assembly. Introduced February 02, 2026. It now moves to the second chamber.

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

Odds of enactment

Moderate chance

Based on the sponsor, cosponsors, and committee posture, this bill has a moderate chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Advancing 58% · moderate confidence

  • Passed Assembly

    Current position in the legislative process.

  • 21 sponsors

    1 primary, 20 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (20 D).

  • Cleared a recorded vote

    Passed 3 recorded votes so far.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

In plain language

The bill denies tax credits to contractors for the Department of Homeland Security from 2027 to 2032.

This bill, starting in 2027, prevents any corporation contracting with the Department of Homeland Security from receiving tax credits until 2032. It also establishes the California Immigrant Resilience Fund for immigration-related services.

What this means for you
  • Workers: If you work for a contractor that provides services to Homeland Security, your employer may lose access to tax credits.

Summary

Existing law, the Corporation Tax Law, imposes taxes based upon gross income, and defines "gross income" as all income from whatever source derived, unless specifically excluded. Existing law allows various credits against the taxes imposed by that law. The Corporation Tax Law conforms to federal law in its treatment of certain exclusions and credits. Existing law provides for certain programs for free legal services for indigent persons. This bill would, for taxable years beginning on or after January 1, 2027, and before January 1, 2032, enact the No Tax Breaks for ICE Contractors Act of 2026, which would deny all tax credits otherwise available under the Corporation Tax Law to any taxpayer that contracts with United States Department of Homeland Security, except as provided. The bill would establish the California Immigrant Resilience Fund in the State Treasury. The bill would require the Franchise Tax Board, in consultation with the Department of Finance, to estimate the amount of additional revenue resulting from the provisions of the bill, notify the Controller of that amount, and require the Controller to transfer that amount to the fund. The bill would make moneys in the fund available to provide immigration-related services, including removal defense, as provided, upon appropriation by the Legislature. This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature. This bill would take effect immediately as a tax levy.

Bill Text

Action History

  1. In committee: Set, first hearing. Hearing canceled at the request of author.

  2. From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on REV. & TAX.

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

  4. In Senate. Read first time. To Com. on RLS. for assignment.

  5. Read third time. Passed. Ordered to the Senate. (Ayes 54. Noes 20.)

  6. Read second time. Ordered to third reading.

  7. From committee: Do pass. (Ayes 11. Noes 4.) (May 14).

  8. Joint Rule 62(a), file notice suspended. (Page 5030.)

  9. In committee: Set, first hearing. Referred to APPR. suspense file.

  10. Re-referred to Com. on APPR.

  11. Read second time and amended.

  12. From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 5. Noes 2.) (April 27).

  13. In committee: Set, first hearing. Referred to REV. & TAX. suspense file.

  14. Re-referred to Com. on REV. & TAX.

  15. From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.

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

  17. From printer. May be heard in committee March 5.

  18. Read first time. To print.

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 20 co-sponsors · 101 not signed on · 20 voted No

Sponsors (1)

Co-sponsors (20)

Not signed on (101)

101 members have not signed on to this bill.

Show all 101 →

"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

AB 1675 Lee Assembly Third Reading

Passed 54 Yea · 20 Nay · 6 Other
Party YeaNayPresentNot Voting
Democratic 53006
Unaffiliated 1000
Republican 02000
Total 542006
% of votes cast 68%25%0%8%
How each member voted (80)
Member Party Vote
Ávila Farías — Yea
Addis, Dawn Democratic Yea
Aguiar-Curry, Cecilia M. Democratic Yea
Ahrens, Patrick Democratic Yea
Alvarez, David Democratic Yea
Arambula, Joaquin Democratic Yea
Bains, Jasmeet Democratic Yea
Bauer-Kahan, Rebecca Democratic Yea
Bennett, Steve Democratic Yea
Berman, Marc Democratic Yea
Boerner, Tasha Democratic Yea
Bonta, Mia Democratic Yea
Bryan, Isaac G. Democratic Yea
Calderon, Lisa Democratic Yea
Caloza, Jessica Democratic Yea
Carrillo, Juan Democratic Yea
Connolly, Damon Democratic Yea
Elhawary, Sade Democratic Yea
Fong, Mike Democratic Yea
Gabriel, Jesse Democratic Yea
Garcia, Robert Democratic Yea
Gipson, Mike A. Democratic Yea
González, Mark Democratic Yea
Haney, Matt Democratic Yea
Harabedian, John Democratic Yea
Hart, Gregg Democratic Yea
Irwin, Jacqui Democratic Yea
Jackson, Corey A. Democratic Yea
Kalra, Ash Democratic Yea
Krell, Maggy Democratic Yea
Lee, Alex Democratic Yea
Lowenthal, Josh Democratic Yea
McKinnor, Tina Democratic Yea
Muratsuchi, Al Democratic Yea
Nguyen, Stephanie Democratic Yea
Ortega, Liz Democratic Yea
Pacheco, Blanca Democratic Yea
Papan, Diane Democratic Yea
Patel, Darshana R. Democratic Not Voting
Pellerin, Gail Democratic Yea
Petrie-Norris, Cottie Democratic Not Voting
Quirk-Silva, Sharon Democratic Yea
Ramos, James C. Democratic Yea
Ransom, Rhodesia Democratic Not Voting
Rivas, Robert Democratic Yea
Rodriguez, Celeste Democratic Not Voting
Rodriguez, Michelle Democratic Yea
Rogers, Chris Democratic Yea
Rubio, Blanca E. Democratic Yea
Schiavo, Pilar Democratic Not Voting
Schultz, Nick Democratic Yea
Sharp-Collins, LaShae Democratic Yea
Solache, Jr., José Luis Democratic Yea
Soria, Esmeralda Democratic Yea
Stefani, Catherine Democratic Yea
Valencia, Avelino Democratic Yea
Ward, Christopher M. Democratic Yea
Wicks, Buffy Democratic Yea
Wilson, Lori D. Democratic Not Voting
Zbur, Rick Chavez Democratic Yea
Alanis, Juan Republican Nay
Castillo, Leticia Republican Nay
Chen, Phillip Republican Nay
Davies, Laurie Republican Nay
DeMaio, Carl Republican Nay
Dixon, Diane Republican Nay
Ellis, Stan Republican Nay
Flora, Heath Republican Nay
Gallagher, James Republican Nay
Gonzalez, Jeff Republican Nay
Hadwick, Heather Republican Nay
Hoover, Josh Republican Nay
Johnson, Natasha Republican Nay
Lackey, Tom Republican Nay
Macedo, Alexandra Republican Nay
Patterson, Joe Republican Nay
Sanchez, Kate Republican Nay
Ta, Tri Republican Nay
Tangipa, David J. Republican Nay
Wallis, Greg Republican Nay

Official roll call →

Do pass.

Passed 11 Yea · 4 Nay
Party YeaNayPresentNot Voting
Democratic 11000
Republican 0400
Total 11400
% of votes cast 73%27%0%0%
How each member voted (15)
Member Party Vote
Aguiar-Curry, Cecilia M. Democratic Yea
Calderon, Lisa Democratic Yea
Caloza, Jessica Democratic Yea
Fong, Mike Democratic Yea
González, Mark Democratic Yea
Krell, Maggy Democratic Yea
Pacheco, Blanca Democratic Yea
Pellerin, Gail Democratic Yea
Sharp-Collins, LaShae Democratic Yea
Solache, Jr., José Luis Democratic Yea
Wicks, Buffy Democratic Yea
Dixon, Diane Republican Nay
Hoover, Josh Republican Nay
Ta, Tri Republican Nay
Tangipa, David J. Republican Nay

Official roll call →

Subjects

taxation immigration
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does AB 1675 do?
Existing law, the Corporation Tax Law, imposes taxes based upon gross income, and defines "gross income" as all income from whatever source derived, unless specifically excluded. Existing law allows various credits against the taxes imposed by that law. The Corporation Tax Law conforms to federal law in its treatment of certain exclusions and credits. Existing law provides for certain programs for free legal services for indigent persons. This bill would, for taxable years beginning on or after January 1, 2027, and before January 1, 2032, enact the No Tax Breaks for ICE Contractors Act of 2026, which would deny all tax credits otherwise available under the Corporation Tax Law to any taxpayer that contracts with United States Department of Homeland Security, except as provided. The bill would establish the California Immigrant Resilience Fund in the State Treasury. The bill would require the Franchise Tax Board, in consultation with the Department of Finance, to estimate the amount of additional revenue resulting from the provisions of the bill, notify the Controller of that amount, and require the Controller to transfer that amount to the fund. The bill would make moneys in the fund available to provide immigration-related services, including removal defense, as provided, upon appropriation by the Legislature. This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature. This bill would take effect immediately as a tax levy.
Who sponsors AB 1675?
AB 1675 is sponsored by V. Manuel Pérez, Elhawary, Sade (Democratic), Ahrens, Patrick (Democratic), Addis, Dawn (Democratic), Ward, Christopher M. (Democratic), Solache, Jr., José Luis (Democratic), Schultz, Nick (Democratic), Ortega, Liz (Democratic), Carrillo, Juan (Democratic), Bonta, Mia (Democratic), Lee, Alex (Democratic), Rogers, Chris (Democratic), McKinnor, Tina (Democratic), Jackson, Corey A. (Democratic), Harabedian, John (Democratic), Haney, Matt (Democratic), Connolly, Damon (Democratic), Ramos, James C. (Democratic), Kalra, Ash (Democratic), González, Mark (Democratic), and Garcia, Robert (Democratic).
What is the current status of AB 1675?
This bill has passed the Assembly. Introduced February 02, 2026. It now moves to the second chamber.
Where can I track AB 1675?
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