California 20252026 Regular Session Status: Passed Senate 1 D cosponsors

SB 1424 — Sales and use taxes: zero-emission vehicle fueling or charging.

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

  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 20, 2026. It now moves to the second chamber.

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

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 48% · moderate confidence

  • Passed Senate

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (1 D).

  • Cleared a recorded vote

    Passed 5 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 allows tax exemptions for hydrogen and electricity fueling equipment for vehicles starting in 2027.

This bill amends sales and use tax laws to include exemptions for hydrogen fueling and electric charging station equipment. It also defines 'processing' to encompass preparing these resources for vehicle fueling or charging.

What this means for you
  • Environment: This means a potential increase in the availability of zero-emission vehicle fueling infrastructure, supporting cleaner energy resources.

Summary

Existing state sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state of, or on the storage, use, or other consumption in this state of, tangible personal property purchased from a retailer for storage, use, or other consumption in this state. The Sales and Use Tax Law provides various exemptions from those taxes, including a partial exemption for the sale of, or the storage, use, or consumption of, qualified tangible personal property purchased for use by a qualified person to be used primarily in any stage of the manufacturing, processing, refining, fabricating, or recycling of tangible personal property, beginning at the point any raw materials are received by the qualified person and introduced into the process and ending at the point at which the manufacturing, processing, refining, fabricating, or recycling has altered tangible personal property to its completed form, including packaging, if required. Existing law (backfill requirement) requires an amount that equals the estimated revenue loss to the General Fund from the allowance of the above-described exemptions, with the concurrence of the Department of Finance, to be transferred from the Greenhouse Gas Reduction Fund to the General Fund, as prescribed. This bill would, beginning July 1, 2027, define "processing" to include the altering, converting, conditioning, or other preparation of hydrogen or electricity for the purposes of selling the hydrogen for fueling or the electricity for charging a vehicle and would define "qualified tangible personal property" to include hydrogen fueling station equipment and charging station equipment and component parts used as an integral part of those activities. By expanding the scope of the crime of perjury, this bill would impose a state-mandated local program. This bill would provide that the backfill requirement does not apply with respect to the exemptions allowed by the bill, as specified. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would include additional information required for any bill authorizing a new tax expenditure. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason. 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. June 29 set for second hearing. Placed on suspense file.

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

  4. June 15 set for first hearing canceled at the request of author.

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

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

  7. Read third time. Passed. (Ayes 33. Noes 0.) Ordered to the Assembly.

  8. Ordered to special consent calendar.

  9. From committee: Do pass. (Ayes 7. Noes 0.) (May 14).

  10. Read second time. Ordered to third reading.

  11. Set for hearing May 14.

  12. May 11 hearing: Placed on APPR. suspense file.

  13. Set for hearing May 11.

  14. From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 4155.) (May 6). Re-referred to Com. on APPR.

  15. Set for hearing May 6.

  16. Read second time and amended. Re-referred to Com. on REV. & TAX.

  17. From committee: Do pass as amended and re-refer to Com. on REV. & TAX. (Ayes 6. Noes 0. Page 4010.) (April 22).

  18. Set for hearing April 22.

  19. From committee with author's amendments. Read second time and amended. Re-referred to Com. on E.Q.

  20. Re-referred to Coms. on REV. & TAX. and E.Q.

  21. Re-referred to Coms. on E.Q. and REV. & TAX.

  22. Withdrawn from committee.

  23. Withdrawn from committee.

  24. Re-referred to Com. on RLS.

  25. From committee with author's amendments. Read second time and amended. Re-referred to Com. on E., U & C.

  26. Referred to Com. on E., U & C.

  27. From printer. May be acted upon on or after March 23.

  28. Read first time.

  29. Introduced. To Com. on RLS. for assignment. To print.

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 121 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (121)

121 members have not signed on to this bill.

Show all 121 →

"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

Special Consent

Passed 33 Yea · 0 Nay · 7 Other
Party YeaNayPresentNot Voting
Democratic 25005
Republican 8002
Total 33007
% of votes cast 83%0%0%18%
How each member voted (40)
Member Party Vote
Allen, Benjamin Democratic Not Voting
Archuleta, Bob Democratic Yea
Arreguín, Jesse Democratic Yea
Ashby, Angelique V. Democratic Yea
Becker, Josh Democratic Not Voting
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 Not Voting
Laird, John Democratic Yea
Limón, Monique Democratic Yea
McGuire, Mike Democratic Yea
McNerney, Jerry Democratic Yea
Menjivar, Caroline Democratic Yea
Padilla, Stephen C. Democratic Not Voting
Pérez, Sasha Renée Democratic Yea
Reyes, Eloise Gómez Democratic Yea
Richardson, Laura Democratic Yea
Rubio, Susan Democratic Yea
Smallwood-Cuevas, Lola Democratic Yea
Stern, Henry I. Democratic Not Voting
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 Not Voting
Choi, Steven S. Republican Yea
Dahle, Megan Republican Yea
Grove, Shannon Republican Yea
Jones, Brian W. Republican Yea
Niello, Roger W. Republican Not Voting
Ochoa Bogh, Rosilicie Republican Yea
Seyarto, Kelly Republican Yea
Strickland, Tony Republican Yea
Valladares, Suzette Martinez Republican Yea

Official roll call →

Do pass as amended, but first amend, and re-refer to the Committee on [Revenue and Taxation]

Passed 6 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Republican 2000
Democratic 4001
Total 6001
% of votes cast 86%0%0%14%
How each member voted (7)
Member Party Vote
Allen, Benjamin Democratic Yea
Blakespear, Catherine S. Democratic Yea
Gonzalez, Lena A. Democratic Yea
Hurtado, Melissa Democratic Yea
Menjivar, Caroline Democratic Not Voting
Dahle, Megan Republican Yea
Valladares, Suzette Martinez Republican Yea

Official roll call →

Subjects

taxation environment transportation technology energy
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 SB 1424 do?
Existing state sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state of, or on the storage, use, or other consumption in this state of, tangible personal property purchased from a retailer for storage, use, or other consumption in this state. The Sales and Use Tax Law provides various exemptions from those taxes, including a partial exemption for the sale of, or the storage, use, or consumption of, qualified tangible personal property purchased for use by a qualified person to be used primarily in any stage of the manufacturing, processing, refining, fabricating, or recycling of tangible personal property, beginning at the point any raw materials are received by the qualified person and introduced into the process and ending at the point at which the manufacturing, processing, refining, fabricating, or recycling has altered tangible personal property to its completed form, including packaging, if required. Existing law (backfill requirement) requires an amount that equals the estimated revenue loss to the General Fund from the allowance of the above-described exemptions, with the concurrence of the Department of Finance, to be transferred from the Greenhouse Gas Reduction Fund to the General Fund, as prescribed. This bill would, beginning July 1, 2027, define "processing" to include the altering, converting, conditioning, or other preparation of hydrogen or electricity for the purposes of selling the hydrogen for fueling or the electricity for charging a vehicle and would define "qualified tangible personal property" to include hydrogen fueling station equipment and charging station equipment and component parts used as an integral part of those activities. By expanding the scope of the crime of perjury, this bill would impose a state-mandated local program. This bill would provide that the backfill requirement does not apply with respect to the exemptions allowed by the bill, as specified. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would include additional information required for any bill authorizing a new tax expenditure. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason. This bill would take effect immediately as a tax levy.
Who sponsors SB 1424?
SB 1424 is sponsored by Archuleta, Bob (Democratic).
What is the current status of SB 1424?
This bill has passed the Senate. Introduced February 20, 2026. It now moves to the second chamber.
Where can I track SB 1424?
Track SB 1424 free on One Click Politics — get push/email alerts when it moves.

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