California SB 86: Department of Pesticide Regulation: chlorpyrifos: quarterly reports.

Bill Text

• 

• 

• 

• 

• 

• 
 Bill Text - SB-86 California Alternative Energy and Advanced Transportation Financing Authority Act: sales and use tax exclusion.

• 

• skip to content

• home

• accessibility

• FAQ

• feedback

• sitemap

• login

• x

 Quick Search:

 Bill Number
 Bill Keyword

• 

• 

• 

• 

• 

• Home

• Bill Information

• California Law

• Publications

• Other Resources

• My Subscriptions

• My Favorites

• Bill Information
 >>

• Bill Search
 >>

• Text

 Bill Text

 PDF2
 Bill PDF

 |Add To My Favorites |Track Bill | Version: 10/01/25 - Chaptered
 09/12/25 - Enrolled
 09/03/25 - Amended Assembly
 09/02/25 - Amended Assembly
 07/16/25 - Amended Assembly
 05/23/25 - Amended Senate
 01/21/25 - Introduced

 SB-86 California Alternative Energy and Advanced Transportation Financing Authority Act: sales and use tax exclusion.(2025-2026)

 Text

 >>

 Votes

 >>

 History
 >>

 Bill Analysis
 >>

 Today's Law As Amended
 >>

 Compare Versions
 >>

 Status
 >>

 Comments To Author

 >>

 Track Bill
 >>

 Add To My Favorites
 >>

 SHARE THIS:

 Date Published: 10/02/2025 09:00 PM

SB86:v93#DOCUMENTBill Start

 Senate Bill

 No. 86

 CHAPTER 211

An act to amend Sections 26003, 26011.8, and 26025 of the Public Resources Code, and to amend Section 6010.8 of the Revenue and Taxation Code, relating to public resources, to take effect immediately, tax levy. 

 [
 Approved by

 Governor
 October 01, 2025.

 Filed with

 Secretary of State
 October 01, 2025.
 ]

LEGISLATIVE COUNSEL'S DIGEST

SB 86, McNerney.
 California Alternative Energy and Advanced Transportation Financing Authority Act: sales and use tax exclusion.

Existing sales and use tax laws impose taxes on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, 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 California Alternative Energy and Advanced Transportation Financing Authority Act establishes the California Alternative Energy and Advanced Transportation Financing Authority. The act authorizes, until January 1, 2026, the authority to provide financial assistance to a participating party by authorizing exclusions from sales and use tax for certain projects, including those that promote California-based manufacturing, California-based jobs, advanced manufacturing, the reduction of greenhouse gases, or a reduction in air and water pollution or energy
 consumption. The Sales and Use Tax Law, for the purposes of the taxes imposed pursuant to that law, until January 1, 2026, excludes the lease or transfer of title of tangible personal property constituting one of those projects to any contractor for use in the performance of a construction contract for a participating party that will use that property as an integral part of the approved project.

This bill would extend to January 1, 2028, the authorization to provide financial assistance in the form of a sales and use tax exclusion for projects approved by the authority. The bill would add electrical generation facilities using nuclear fusion technology to the types of projects qualifying for this sales and use tax exclusion. The bill would, on and after January 1, 2026, for an applicant that, together with its parent corporation and subsidiaries, employs 500 or more employees,
 prohibit the authority from approving a project unless the applicant certifies that the applicant and its subcontractors will comply with certain labor requirements. The bill would make other conforming changes.

This bill would take effect immediately as a tax levy.

Digest Key

 Vote:
 MAJORITY 
 Appropriation:
 NO 
 Fiscal Committee:
 YES 
 Local Program:
 NO 

Bill Text

The people of the State of California do enact as follows:

SECTION 1.

 Section 26003 of the Public Resources Code, as amended by Section 3 of Chapter 690 of the Statutes of 2019, is amended to read:

26003.

 (a) As used in this division, unless the context otherwise requires:

(1) (A) “Advanced manufacturing” means manufacturing processes that improve existing or create entirely new materials,
 products, and processes through the use of science, engineering, or information technologies, high-precision tools and methods, a high-performance workforce, and innovative business or organizational models utilizing any of the following technology areas:

(i) Microelectronics and nanoelectronics, including semiconductors.

(ii) Advanced materials.

(iii) Integrated computational materials engineering.

(iv) Nanotechnology.

(v) Additive manufacturing.

(vi) Industrial biotechnology.

(B) “Advanced manufacturing” includes any of the following:

(i) Systems that result from substantive advancement, whether incremental or breakthrough, beyond the current industry standard, in the production of materials and products. These advancements include improvements in manufacturing p