Bill Text: CA AB166 | 2025-2026 | Regular Session | Amended
Bill Title: Public resources trailer bill.
Sponsorship: Committee Bill
Status: (Engrossed) 2026-06-26 - From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on B. & F. R. [AB166 Detail]
Download: California-2025-AB166-Amended.html
|
Amended
IN
Senate
June 26, 2026 |
CALIFORNIA LEGISLATURE—
2025–2026 REGULAR SESSION
Assembly Bill
No. 166
| Introduced by |
January 08, 2025 |
An act relating to the Budget Act of 2025. to amend Sections 13157, 13159.8, and 25205.25 of, and to amend the heading of Article 9.1 (commencing with Section 25205.1) of Chapter 6.5 of Division 20 of, the Health and Safety Code, to amend Sections 14549.2 and 14581 of, and to add and repeal Section 14549.8 of, the Public Resources Code, and to amend Sections 43012, 43155, 43155.01, 43170, 43201, 43201.01, 43202, 43452, and 43507.5 of the Revenue and Taxation Code, relating to public resources, and making an appropriation therefor, to take effect immediately, bill related to the budget.
LEGISLATIVE COUNSEL'S DIGEST
AB 166, as amended, Committee on Budget.
Budget Act of 2025. Public resources trailer bill.
This bill would express the intent of the Legislature to enact statutory changes relating to the Budget Act of 2025.
(1) The California Fire Service Training Act establishes the California Fire Service Training and Education Program in the Office of the State Fire Marshal. Existing law requires the State Fire Marshal, with policy guidance and advice from the State Board of Fire Services, to carry out the management of the program, including offering courses of study. Existing law separately establishes the California Fire and Arson Training Act, under which the State Fire Marshal is required to establish and validate
recommended minimum standards for fire protection personnel and fire protection instructors, develop course curricula for arson, fire technology, and apprenticeship training, and develop, validate, update, copyright, and maintain security over a complete series of promotional examinations for fire protection personnel. Existing law authorizes the State Fire Marshal to establish and collect admission fees and other fees that may be necessary to be charged for seminars, conferences, and specialized training given pursuant to the California Fire and Arson Training Act, and for the implementation of the California Fire and Arson Training Act, only to the extent that state appropriations and other funding sources are insufficient to cover the necessary costs of those seminars, conferences, specialized training, and implementation. Existing law requires the admission fees and other fees collected to be paid into the California Fire and Arson Training Fund.
This bill would
instead authorize the State Fire Marshal to establish and collect those admission fees and other fees only to the extent that state appropriations from funding sources other than the fund are insufficient to cover the necessary costs of those seminars, conferences, and specialized training.
(2) Existing hazardous waste control laws require the Department of Toxic Substances Control to regulate the handling and management of hazardous waste and hazardous materials. A violation of the hazardous waste control laws is a crime. Existing law authorizes the department and the California Department of Tax and Fee Administration (CDTFA) to continue to administer and collect a fee that was due and payable on or before June 30, 2022, for the disposal of hazardous waste that was disposed of on or before June 30, 2022.
This bill would authorize the department and CDTFA to
continue to administer and collect the fee if it was due and payable on or before September 30, 2022, rather than on or before June 30, 2022. Because the failure to pay the generation and handling fee would be a crime, the bill would impose a state-mandated local program.
(3) The Hazardous Substances Tax Law requires a generator of hazardous waste to pay to CDTFA a generation and handling fee for each generator site, as defined, that generates hazardous waste, as specified. Existing law imposes a different generation and handling fee for specified projects.
This bill would make various changes to the Hazardous Substances Tax Law, including, among other things, specifying that provisions that apply to the returns and payments of the generation and handling fee also apply to the above-described generation and handling fee for specified projects.
Existing law
imposes a penalty on a feepayer who willfully or knowingly provides incorrect information or withholds information that results in a deficient payment or nonpayment as determined by CDTFA. Existing law requires penalty determinations to be served within 3 years of the date the return was due or filed, as specified, except as specified.
This bill would specify that the above-described penalty determination is based upon a preponderance of the evidence and would create a new exception to the 3-year deadline for willfully or knowingly providing incorrect information or withholding information.
Existing law generally limits refunds for overpayments after 3 years, as specified. Existing law makes an exception to that limit for refunds of a facility fee if the taxpayer has paid or is being assessed a disposal or generation and handling fee for the same period and site, or vise versa.
This bill would remove from that exception refunds of, or payment or assessment of, a disposal fee.
By expanding the scope of the Hazardous Substances Tax Law, the violation of which is a crime, this bill would impose a state-mandated local program.
(4) The California Beverage Container Recycling and Litter Reduction Act requires a distributor of beverage containers to pay to the Department of Resources Recycling and Recovery a redemption payment for every beverage container sold or offered for sale, as provided. The act requires the department to deposit those amounts into the California Beverage Container Recycling Fund. The act continuously appropriates the fund to the department for specified purposes, including, among others, to pay refund values, administrative fees, and processing payments associated with the collection and recycling of empty beverage
containers. Until July, 1, 2027, the act authorizes the department to pay a market development payment not exceeding $150 per ton to a reclaimer for empty plastic beverage containers and to a product manufacturer for plastic flake, pellet, sheet, or other form of plastic purchased from a reclaimer, as provided. The act requires the department, in setting the amount of the market development payment, to consider the minimum funding level needed to encourage in-state washing and processing of, and manufacturing that uses processed plastic from, empty plastic beverage containers, as provided. The act also requires the department to consider the projected availability of funds for plastic market development payments and the desire to maintain the minimum funding level needed throughout the year.
This bill would authorize the department to make these market development payments at a level not exceeding $250 per ton and extend the authorization to make market development
payments until July 1, 2029. In setting the amount of the market development payment, the bill would require the department to consider incentive payments to encourage in-state washing and processing of, and manufacturing for a circular economy that uses processed plastic from, empty plastic beverage containers. The bill would also require the department to consider market conditions and pricing related to certain plastics, the quality of, and types of products manufactured from, plastic, and the overall benefit to the beverage container recycling program and advancing circularity in the state. The bill would require the department to determine eligibility for a market development payment based on market conditions. The bill would require a reclaimer or manufacturer to report to the department specified information to be eligible for a market development payment. The bill would require the department to aggregate and publish the reported information on its internet website. The bill would require the
department to publish a report on its internet website regarding proposed methodologies for the verification of recycled plastic, as specified.
The act continuously appropriates moneys from the fund through the 2025–26 fiscal year to the department for these market development payments.
This bill would continuously appropriate money from the fund through the 2028–29 fiscal year to the department for these market development payments, as specified. The bill would authorize the department to establish a grant program to support plastic reclaimers and manufacturers operating in California that invest in equipment, facility operations, or other infrastructure necessary to process postconsumer plastic beverage containers and manufacture products using recycled plastic feedstock, as specified.
(5) Existing constitutional provisions require that a
statute that limits the right of access to the meetings of public bodies or the writings of public officials and agencies be adopted with findings demonstrating the interest protected by the limitation and the need for protecting that interest.
(6) 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 make legislative findings to that effect.
(7) This bill would declare that it is to take effect immediately as a bill
providing for appropriations related to the Budget Bill.
Digest Key
Vote: MAJORITY Appropriation:Bill Text
The people of the State of California do enact as follows:
SECTION 1.
Section 13157 of the Health and Safety Code is amended to read:13157.
The California Fire Service Training and Education Program is hereby established in theThe State Fire Marshal, with policy guidance and advice from the State Board of Fire Services, shall carry out the management of the California Fire Service Training and Education Program and shall have the authority to do all of the following:
(a) Promulgate and adopt rules and regulations necessary for implementation of the program.
(b) Establish the courses of
study and curriculum to be used in the program.
(c) Establish prerequisites for the admission of personnel who attend courses offered in the program.
(d) (1) Establish and collect admission fees and other fees that may be necessary to be charged for seminars, conferences, and specialized training given, consistent with the terms of paragraph (2).
(2) The State Fire Marshal may establish and collect admission fees and other fees as described in paragraph (1) only to the extent that state appropriations and other from funding sources
other than the California Fire and Arson Training Fund for those seminars, conferences, and specialized training are insufficient to cover the necessary costs of those seminars, conferences, and specialized training.
(e) Collect those fees as may be established pursuant to subdivision (e) of Section 13159.8.
SEC. 2.
Section 13159.8 of the Health and Safety Code is amended to read:13159.8.
The State Fire Marshal, with policy guidance and advice from the State Board of Fire Services,(a) Establish and validate recommended minimum standards for fire protection personnel and fire protection instructors at all career levels.
(b) Develop course curricula for arson, fire technology, and apprenticeship training for use in academies, colleges, and other educational institutions.
(c) Develop, validate, update, copyright,
and maintain security over a complete series of promotional examinations based on the minimum standards established pursuant to subdivision (a).
(d) Have the authority to make the examinations developed pursuant to subdivision (c) available to any agency of the state, to any political subdivision within the state, or to any other testing organization, as the State Fire Marshal deems appropriate.
(e) (1) Establish any fees that are necessary to implement this section, consistent with the terms of paragraph (2). However, the State Fire Marshal shall not establish or collect any fees for training classes provided by the State Fire Marshal to fire protection personnel relating to state laws and regulation
regulations that local fire services are authorized or required to enforce.
(2) The State Fire Marshal may establish fees pursuant to paragraph (1) only to the extent that state appropriations and other from funding sources other than the California Fire and Arson Training Fund for the purposes of implementing this section are insufficient to cover the necessary costs of implementing this section.
(f) Promote, sponsor, and administer the California Fire Academy System.
(g) Establish procedures for seeking, accepting, and administering gifts and grants for use in implementing the intents and purposes of the California Fire and Arson Training Act.
(h) The recommended minimum standards established pursuant to subdivision (a) shall not apply to any agency of the state or any agency of any political subdivision within the state unless that agency elects to be subject to these standards.
SEC. 3.
The heading of Article 9.1 (commencing with Section 25205.1) of Chapter 6.5 of Division 20 of the Health and Safety Code is amended to read:
Article
9.1. Facilities and Generator Hazardous Waste Fees
SEC. 4.
Section 25205.25 of the Health and Safety Code is amended to read:25205.25.
(a) The Legislature hereby finds and declares that changes made to the imposition and administration of the disposal fee, generator fee, and transportable treatment unit fee set forth in Sections 28,(b) The disposal fee that was imposed pursuant to Section 25174.1, as that section read on December 31, 2022, for hazardous waste disposed of on or before June 30, 2022, that was due and payable on or before June
September 30, 2022, shall continue to be administered and collected.
(c) The generator fee that was imposed pursuant to Section 25205.5, as that section read on December 31, 2021, for hazardous waste generated on or before December 31, 2021, that was due and payable on or before February 28, 2022, shall continue to be administered and collected.
(d) The transportable treatment unit fee imposed pursuant to Section 25205.14, as that section read on December 31, 2022, for each facility or transportable treatment unit authorized on or before June 30, 2022, and that was due and payable on or before December 31, 2022, shall continue to be administered and collected.
(e) The exemptions and exclusions authorized pursuant to Section 25174.7, as that section
read on December 31, 2022, and Section 25205.5, as that section read on December 31, 2021, shall only apply to the fees described in subdivisions (b) and (c).
(f) It is the intent of the Legislature to authorize the California Department of Tax and Fee Administration to administer and collect the fees specified in this section in accordance with Part 22 (commencing with Section 43001) of Division 2 of the Revenue and Taxation Code.
SEC. 5.
Section 14549.2 of the Public Resources Code is amended to read:14549.2.
(a) For purposes of this section, the following definitions shall apply:(1) “Certified entity” means a recycling center, processor, or dropoff or collection program certified pursuant to this division.
(2) “Plastic product” means a finished plastic product that requires no further thermoforming, shaping, or processing before being sold for its specified use. “Plastic product” does not include plastic flake, pellet, sheet, or any other form that is an output from a reclaimer’s processing of empty plastic beverage containers.
(3) “Product manufacturer” means a person who manufactures a plastic product in this state.
(4) “Reclaimer” means a certified entity that purchases empty plastic beverage containers that have been collected for recycling in the state, and that washes and processes, in the state, those empty plastic beverage containers into flake, pellet, sheet, or any other form that is then usable as input for the manufacture of new plastic products by product manufacturers in the state.
(b) In order to develop California markets for empty plastic beverage containers collected for recycling in the state, the department may, consistent with Section 14581 and subject to the availability of funds, pay a market development payment to a reclaimer for empty plastic beverage containers collected and managed pursuant to this section and to a product manufacturer for plastic flake, pellet, sheet, or any other form of plastic purchased from a reclaimer pursuant to this section.
(c) The department shall make a market development payment to a reclaimer or product manufacturer in accordance with this section only if the plastic beverage container is collected, washed, and processed into flake, pellet, sheet, or any other form, and is used in manufacturing, in the state, as follows:
(1) The department shall make a market development payment to a reclaimer for empty plastic beverage containers that are collected, washed, and processed as specified in paragraph (4) of subdivision (a), including to a reclaimer that uses the services of a third party to process the empty plastic beverage containers into a form usable for the manufacture of new plastic products.
(2) The department shall make a market development payment to a product manufacturer for plastic flake, pellet, sheet, or any other form of
plastic purchased from a reclaimer and used by that product manufacturer to manufacture a plastic product in the state, including to a product manufacturer that uses the services of a third party to process the plastic purchased from a reclaimer in manufacturing the plastic product.
(3) The department shall determine the amount of the market development payment, which may be set at a different level for a reclaimer and a product manufacturer, but shall not exceed one hundred fifty dollars ($150) two hundred fifty dollars ($250) per ton. In setting the amount of the market development payment for both reclaimers and product manufacturers,
payment,
the department shall consider all of the following:
(A) The minimum funding level needed Incentive payments to encourage in-state washing and processing of empty plastic beverage containers collected for recycling in this state.
(B) The minimum funding level needed Incentive payments to encourage in-state manufacturing for a circular economy that utilizes flake, pellet, sheet, or
any other form processed from empty plastic beverage containers collected for recycling in this state.
(C)The total amount of funds projected to be available for plastic market development payments, and the desire to maintain the minimum funding level needed throughout the year.
(C) The quality of plastic processed, baled, and sold, the types of products manufactured from plastic, and the overall benefit to the beverage container recycling program and advancing circularity in the state.
(D) The market conditions related to scrap values, and pricing of virgin and recycled materials.
(4) The department may make a market development payment to both a reclaimer and a product manufacturer for both the empty plastic beverage container and for the flake, pellet, sheet, or any other form processed by the reclaimer from that same empty plastic beverage container.
(d) This section shall become inoperative on July 1, 2027, 2029, and, as of January 1, 2028, 2030,
is repealed.
SEC. 6.
Section 14549.8 is added to the Public Resources Code, to read:14549.8.
(a) The department shall determine eligibility for a market development payment described in Section 14549.2 based on current market conditions and shall consider factors including, but not limited to, the information required to be reported pursuant to paragraph (1) of subdivision (b).(b) (1) In order to be eligible for a market development payment, a reclaimer or manufacturer shall report to the department, in a form and manner determined by the department, all of the following:
(A) The source of the plastic.
(B) The quantity and the price of plastic purchased, processed, and sold.
(C) For reclaimers, the quality of the plastic both purchased and sold.
(D) For manufacturers, the types of products that are made from the plastic.
(E) Overall benefit to the beverage container recycling program and advancing circularity in the state.
(2) All information provided to the department in reports specified under paragraph (1) is considered proprietary and confidential in nature. The department shall protect any information obtained pursuant to this section in accordance with Section 14554.
(3) Information regarding the data collected pursuant to this subdivision shall be aggregated and published by the department on its internet website by February 15, 2030.
(c) The reporting specified in subdivision (b) is not a violation of the Cartwright Act (Chapter 2 (commencing with Section 16700) of Part 2 of Division 7 of the Business and Professions Code).
(d) The department shall publish a report on its website regarding proposed methodologies for the verification of recycled plastic no later than January 1, 2032. In developing the report, the department shall consider relevant information on standards for verifying and tracking recycled content programs and approaches in other states, localities, unions, and nations.
(e) This section shall remain in effect only until January 1, 2033, and as of that date is repealed.
SEC. 7.
Section 14581 of the Public Resources Code is amended to read:14581.
(a) Subject to the availability of funds and in accordance with subdivision (b), the department shall expend the moneys set aside in the fund, pursuant to subdivision (c) of Section 14580, for the purposes of this section in the following manner:(1) For each fiscal year, the department may expend the amount necessary to make the required handling fee payment pursuant to Section 14585.
(2) Fifteen million dollars ($15,000,000) shall be expended annually for payments for curbside programs and neighborhood dropoff programs pursuant to Section 14549.6.
(3) (A) Ten million five hundred thousand dollars ($10,500,000)
may be expended annually for payments of five thousand dollars ($5,000) to cities and ten thousand dollars ($10,000) for payments to counties for beverage container recycling and litter cleanup activities, or the department may calculate the payments to counties and cities on a per capita basis, and may pay whichever amount is greater, for those activities.
(B) Eligible activities for the use of these funds may include, but are not necessarily limited to, support for new or existing curbside programs, neighborhood dropoff programs, public education promoting beverage container recycling, litter prevention, and cleanup, cooperative regional efforts among two or more cities or counties, or both, or other beverage container recycling programs.
(C) These funds shall not be used for activities unrelated to beverage container recycling or litter reduction.
(D) To receive these funds, a city, county, or city and county shall fill out and return a funding request form to the department. The form shall specify the beverage container recycling or litter reduction activities for which the funds will be used.
(E) The department shall annually prepare and distribute a funding request form to each city, county, or city and county. The form shall specify the amount of beverage container recycling and litter cleanup funds for which the jurisdiction is eligible. The form shall not exceed one double-sided page in length, and may be submitted electronically. If a city, county, or city and county does not return the funding request form within 90 days of receipt of the form from the department, the city, county, or city and county is not eligible to receive the funds for that funding cycle.
(F) For the purposes of this paragraph, per capita population shall be based on the population of the incorporated area of a city or city and county and the unincorporated area of a county. The department may withhold payment to any city, county, or city and county that has prohibited the siting of a supermarket site, caused a supermarket site to close its business, or adopted a land use policy that restricts or prohibits the siting of a supermarket site within its jurisdiction.
(4) One million five hundred thousand dollars ($1,500,000) may be expended annually in the form of grants for beverage container recycling and litter reduction programs.
(5) (A) The department shall expend the amount necessary to pay the processing payment established pursuant to Section 14575. The department shall establish separate processing fee accounts in the fund
for each beverage container material type for which a processing payment and processing fee are calculated pursuant to Section 14575, or for which a processing payment is calculated pursuant to Section 14575 and a voluntary artificial scrap value is calculated pursuant to Section 14575.1, into which account shall be deposited both of the following:
(i) All amounts paid as processing fees for each beverage container material type pursuant to Section 14575.
(ii) Funds equal to the difference between the amount in clause (i) and the amount of the processing payments established in subdivision (b) of Section 14575, and adjusted pursuant to paragraph (2) of subdivision (c) of, and subdivision (f) of, Section 14575, to reduce the processing fee to the level provided in subdivision (e) of Section 14575, or to reflect the agreement by a willing purchaser to pay a voluntary artificial
scrap value pursuant to Section 14575.1.
(B) Notwithstanding Section 13340 of the Government Code, the moneys in each processing fee account are hereby continuously appropriated to the department for expenditure without regard to fiscal years, for purposes of making processing payments pursuant to Section 14575.
(6) Up to five million dollars ($5,000,000) may be expended annually by the department for the purposes of undertaking a statewide public education and information campaign aimed at promoting increased recycling of beverage containers.
(7) Up to fifteen million dollars ($15,000,000) may be expended annually by the department for quality incentive payments for empty glass beverage containers pursuant to Section 14549.1.
(8) (A) For the 2019–20 fiscal year to the 2025–26 2028–29 fiscal year, inclusive, the department may expend funds for market development payments to reclaimers and product manufacturers, pursuant to Section 14549.2.
(B) For the purposes of implementing subparagraph (A), the following amounts may be expended by the department:
(i) Up to thirty-five million dollars ($35,000,000) in the 2026–27 fiscal year.
(ii) Up to thirty million dollars ($30,000,000) in the 2027–28 fiscal year.
(iii) Up to twenty-five million dollars ($25,000,000) in the 2028–29 fiscal year.
(C) For the 2026–27 fiscal year to the 2028–29 fiscal year, inclusive, the department may expend up to up to five million ($5,000,000) annually to establish a grant program to support plastic reclaimers and manufacturers operating in California that invest in equipment, facility operations, or other infrastructure necessary to process postconsumer plastic beverage containers and manufacture products using recycled plastic feedstock.
(B)
(D) For
purposes of this paragraph, the definitions in subdivision (a) of Section 14549.2 apply.
(9) (A) For the 2019–20 fiscal year to the 2025–26 fiscal year, inclusive, the department may expend up to a total of five million dollars ($5,000,000) to support the pilot projects created pursuant to Section 14571.9.
(B) Taking into consideration the recent closure of many of California’s recycling centers, the Legislature finds and declares that the appropriation provided for in Chapter 793 of the Statutes of 2019 is necessary in order to ensure the continued support of, and to bolster, consumer redemption opportunities.
(10) The department may expend up to four million dollars ($4,000,000) annually for glass processing incentive grants authorized pursuant to Section 14543.
(11) The department may expend up to four million dollars ($4,000,000) annually for empty glass beverage container grants authorized pursuant to Section 14544.
(12) The department may expend up to one million dollars ($1,000,000) annually for grants to facilitate the transportation of empty glass beverage containers authorized pursuant to Section 14545.
(13) (A) (i) The department may expend up to sixty million dollars ($60,000,000) annually for glass market development payments for glass authorized pursuant to Section 14549.7.
(ii) This subparagraph shall become inoperative on January 1, 2028.
(B) (i) Notwithstanding
subdivision (c) of Section 14580, upon appropriation by the Legislature specifically for purposes of this subparagraph, on and after January 1, 2028, the department may expend up to twenty million dollars ($20,000,000) annually for glass market development payments authorized pursuant to Section 14549.7.
(ii) This subparagraph shall become inoperative on January 1, 2030.
(b) (1) If the department determines, pursuant to a review made pursuant to Section 14556, that there may be inadequate funds to pay the payments required by this division, the department shall immediately notify the appropriate policy and fiscal committees of the Legislature regarding the inadequacy.
(2) On or before 180 days, but not less than 80 days, after the notice is sent pursuant to paragraph (1), the department may
reduce or eliminate expenditures, or both, from the funds as necessary, according to the procedure set forth in subdivision (c).
(c) If the department determines that there are insufficient funds to make the payments specified pursuant to this section and Section 14575, the department shall reduce all payments proportionally.
(d) Before making an expenditure pursuant to paragraph (6) of subdivision (a), the department shall convene an advisory committee consisting of representatives of the beverage industry, beverage container manufacturers, environmental organizations, the recycling industry, nonprofit organizations, and retailers to advise the department on the most cost-effective and efficient method of the expenditure of the funds for that education and information campaign.
SEC. 8.
Section 43012 of the Revenue and Taxation Code is amended to read:43012.
For purposes of this part, “taxpayer” means(a)(1)On and after January 1, 2022, a person liable for the payment of a fee or a tax specified in paragraph (1) of subdivision (a) of
Section 25173.6 of the Health and Safety Code, paragraph (1) of subdivision (a) of Section 25174 of the Health and Safety Code, paragraph (1) of subdivision (a) of Section 25174.01 of the Health and Safety Code, or imposed by Section 105310 of the Health and Safety Code.
(2)This subdivision applies to the fees due for the 2022 reporting period and thereafter.
(b)(1)A person liable for the payment of a fee or a tax described in subdivision (a) of Section 25205.25 of the Health and Safety Code, or imposed by Section 105310 of the Health and Safety Code.
(2)This subdivision applies only to fees due through the June 2022 reporting period and any earlier periods.
SEC. 9.
Section 43155 of the Revenue and Taxation Code is amended to read:43155.
(a) Any person who fails to pay any tax, installment, or prepayment, except amounts of determinations made by the California Department of Tax and Fee Administration under Article 2 (commencing with Section 43201), within the time required shall pay a penalty of 10 percent of the tax, installment, or prepayment, plus interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax or the amount of tax required to be collected became due and payable to the state until the date of payment.(b) Any person who fails to file a return with the California Department of Tax and Fee Administration in accordance with this part within the time prescribed for the filing of a return,
return shall pay a penalty of 10 percent of the amount of tax, exclusive of previously remitted installments, shall be added thereto on account of the delinquency. installments.
(c) The penalties imposed by this section shall be limited to a maximum of 10 percent of the taxes for which the return, installment, or prepayment is required for any one return, installment, or prepayment.
(d) The amendments made to this section by the act
adding this subdivision shall apply to any return or payment that becomes due on or after November 30, 2024. This section does not apply to a return or payment that becomes due on or after November 30, 2024, for any fee imposed pursuant to Section 25205.5 or former Section 25205.5.2 of the Health and Safety Code for any return or payment that becomes due on or after November 30, 2024. Code.
SEC. 10.
Section 43155.01 of the Revenue and Taxation Code is amended to read:43155.01.
(a) (1) A person who fails to pay any generation and handling fee or(1)
(A) For a delinquency period of 30 days or fewer from the date the installment or fee became due and payable, the penalty shall be 10 percent of the amount of the delinquent fee or installment not timely remitted.
(2)
(B) For a delinquency period of at
least 31 days, but not more than 60 days, from the date the installment or fee became due and payable, the penalty shall be 25 percent of the amount of the delinquent fee or installment not timely remitted.
(3)
(C) For a delinquency period of at least 61 days, but not more than 90 days, from the date the installment or fee became due and payable, the penalty shall be 50 percent of the amount of the delinquent fee or installment not timely remitted.
(4)
(D) For a delinquency period of 91 days or more from the date the installment or fee became due and payable, the penalty shall be 100 percent of the amount of the delinquent fee or installment not timely remitted.
(2) The penalty imposed by this subdivision shall apply to every delinquent fee or installment.
(b) For any A person who fails to file a generation and handling fee return with the California Department of Tax and Fee Administration in accordance with this part within the time prescribed for the filing of a generation and handling fee return, a penalty shall be added on account of
required pursuant to Section 43152.7 shall pay a penalty based upon the length of the delinquency, as follows:
(1) For a delinquency period of 30 days or fewer from the date the return became due, the penalty shall be 10 percent of the amount of the fee, exclusive of previously remitted installments.
(2) For a delinquency period of at least 31 days, but not more than 60 days, from the date the return became due, the penalty shall be 25 percent of the amount of the fee, exclusive of previously remitted installments.
(3) For a delinquency period of at least 61 days, but not more than 90 days, from the date the return became due, the penalty shall be 50 percent of the amount of the fee, exclusive of previously remitted installments.
(4) For a delinquency period of 91 days or more from the date the return became due, the penalty shall be 100 percent of the amount of the fee, exclusive of previously remitted installments.
(c) The sum of the penalties imposed pursuant to subdivisions (a) and (b) shall not exceed 100 percent of the total fee required pursuant to Section 25205.5 or former Section 25205.5.2 of the Health and Safety Code.
(d) Notwithstanding any other limitation to the penalty amount imposed for any one installment, fee, or return specified in this part, the penalties imposed pursuant to this section shall be in addition to any other penalties imposed under this part.
(e)This section applies to any fee imposed pursuant to Section 25205.5 of the Health and Safety Code for any return or payment that becomes due on or after November 30, 2024.
(e) This section shall only apply to a return or payment that becomes due on or after November 30, 2024, for any fee imposed pursuant to Section 25205.5 or former Section 25205.5.2 of the Health and Safety Code.
SEC. 11.
Section 43170 of the Revenue and Taxation Code is amended to read:43170.
(a) Any person whose estimated tax liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the California Department of Tax and Fee Administration pursuant to methods of calculation prescribed by the California Department of Tax and Fee Administration, shall remit amounts due by an electronic funds transfer under procedures prescribed by the California Department of Tax and Fee Administration.(b) Any person whose estimated tax liability under this part averages less than twenty thousand dollars ($20,000) per month may elect to remit amounts due by electronic funds transfer with the approval of the California Department of Tax and Fee Administration.
(c) Any person remitting amounts due pursuant to subdivision (a) or (b) shall perform electronic funds transfer in compliance with the due dates set forth in Article 1 (commencing with Section 43151). Payment is deemed complete on the date the electronic funds transfer is initiated if settlement to the state’s demand account occurs on or before the banking day following the date the transfer is initiated. If settlement to the state’s demand account does not occur on or before the banking day following the date the transfer is initiated, payment is deemed to occur on the date settlement occurs.
(d) Any person remitting taxes by electronic funds transfer shall, on or before the due date of the remittance, file a return for the preceding reporting period in the form and manner prescribed by the California Department of Tax and Fee Administration. Any person who fails to timely file the required return shall pay a penalty of 10 percent
of the amount of taxes, exclusive of previously remitted installments, with respect to the period for which the return is required.
(e) Any person required to remit taxes pursuant to this article who remits those taxes by means other than appropriate electronic funds transfer shall pay a penalty of 10 percent of the taxes incorrectly remitted.
(f) Any person who fails to pay any tax to the state or any amount of tax, installment, or prepayment required to be collected and paid to the state, except amounts of determinations made by the California Department of Tax and Fee Administration under Article 2 (commencing with Section 43201), within the time required shall pay a penalty of 10 percent of the tax or amount of tax, in addition to the tax or amount of tax, plus interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from
the date on which the tax or amount of tax required to be collected became due and payable to the state until the date of payment.
(g) In determining whether a person’s estimated tax liability averages twenty thousand dollars ($20,000) or more per month, the California Department of Tax and Fee Administration may consider tax returns filed pursuant to this part and any other information in the California Department of Tax and Fee Administration’s possession.
(h) (1) The penalties imposed by subdivisions (d), (e), and (f) shall be limited to a maximum of 10 percent of the taxes due for any one return, installment, or prepayment. Any person remitting taxes by electronic funds transfer shall be subject to the penalties under this section and not Section 43155.
(2) Notwithstanding paragraph (1), any
person remitting fees imposed pursuant to Section 25205.5 or former Section 25205.5.2 of the Health and Safety Code by electronic funds transfer is subject to the penalties imposed by this section and the penalties imposed by Section 43155.01.
(i) The board California Department of Tax and Fee Administration shall promulgate regulations pursuant to Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code for purposes of implementing this section.
SEC. 12.
Section 43201 of the Revenue and Taxation Code is amended to read:43201.
(a) If the California Department of Tax and Fee Administration is dissatisfied with the return or report filed or the amount of tax paid to the state by any taxpayer, or if no return or report has been filed or no payment or payments of the taxes have been made to the state by a taxpayer, the California Department of Tax and Fee Administration may compute and determine the amount to be paid, based upon any information available to it. In addition, where the California Department of Tax and Fee Administration is authorized to collect a tax for another state agency, the California Department of Tax and Fee Administration may issue a notice of determination or similar billing document for collection of the tax. One or more additional determinations may be made of the amount of tax due for one, or for more than one, period. The amount of tax so determined shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date the amount of the tax, or any portion thereof, became due and payable until the date of payment. In making a determination, the California Department of Tax and Fee Administration may offset overpayments for a period or periods against underpayments for another period or periods and against the interest and penalties on the underpayments.(b) If any part of the deficiency for which a determination of an additional amount due is found to have been occasioned by negligence or intentional disregard of this part or authorized regulations, a penalty of 10 percent of the amount of the determination shall be added, plus interest as provided above.
(c) If any part of the deficiency for which a determination of an additional
amount due is found to be occasioned by fraud or an intent to evade this part or authorized regulations, a penalty of 25 percent of the amount of the determination shall be added, plus interest as provided in subdivision (a).
(d) The California Department of Tax and Fee Administration shall give to the taxpayer written notice of its determination. The notice shall be served in one of the following manners:
(1) By placing the notice in a sealed envelope, with postage paid, addressed to the taxpayer at their address as it appears in the records of the California Department of Tax and Fee Administration. Service made pursuant to this paragraph shall be deemed complete at the time of the deposit of the notice in a United States Post Office, or a mailbox, sub-post office, substation, or mail chute, or other facility regularly maintained or provided by the United States Postal Service
without extension of time for any reason.
(2) By personally delivering the notice to the person to be served. Service made pursuant to this paragraph shall be deemed complete at the time of delivery. Personal service to a corporation may be made by delivery of a notice to any person designated in the Code of Civil Procedure to be served for the corporation with summons and complaint in a civil action.
(3) (A) By delivering the notice electronically via secure transmission when either of the following applies:
(i) The taxpayer requests the notice of determination to be sent electronically via secure transmission.
(ii) The California Department of Tax and Fee Administration has evidence that the taxpayer no longer receives mail at
the address of record and has previously provided an address for electronic mail.
(B) Service provided pursuant to subparagraph (A) shall be deemed complete at the time the California Department of Tax and Fee Administration electronically transmits the notice via the taxpayer’s secure web portal, without extension of time for any reason.
(e)This section shall not apply to any fee imposed pursuant to Section 25205.5 or 25205.5.2 of the Health and Safety Code for any return or payment that becomes due on or after November 30,
2024.
(e) This section does not apply to a return or payment that becomes due on or after November 30, 2024, for any fee imposed pursuant to Section 25205.5 or former Section 25205.5.2 of the Health and Safety Code.
SEC. 13.
Section 43201.01 of the Revenue and Taxation Code is amended to read:43201.01.
(a) If the California Department of Tax and Fee Administration is dissatisfied with the return or report filed or the amount of fee paid to the state by any feepayer, or if no return or report has been filed or no payment or payments of the fees have been made to the state by a feepayer, the California Department of Tax and Fee Administration may compute and determine the amount to be paid, based upon any information available to it. In addition, where the California Department of Tax and Fee Administration is authorized to collect a fee for another state agency, the California Department of Tax and Fee Administration may issue a notice of determination or similar billing document for collection of the fee. One or more additional determinations may be made of the amount of fee due for one, or for more than one, period. The amount of fee so determined shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date the amount of the fee, or any portion thereof, became due and payable until the date of payment. In making a determination, the California Department of Tax and Fee Administration may offset overpayments for a period or periods against underpayments for another period or periods and against the interest and penalties on the underpayments.(b) If any part of the deficiency for which a determination of an additional amount due is found to have been occasioned by negligence or intentional disregard of this part or authorized regulations, a penalty of 10 percent of the amount of the determination shall be added, plus interest as provided in subdivision (a).
(c) If a feepayer willfully or knowingly provides incorrect
information or withholds information that results in a deficient payment or nonpayment, as determined by California Department of Tax and Fee Administration, Administration based upon a preponderance of the evidence, a penalty of 300 percent of the amount of the determination shall be added.
(d) Notwithstanding any other limitation to the maximum penalty amount imposed for any one payment or return specified in this part, the penalties imposed pursuant to this section shall be in addition to any other penalties imposed under this part.
(e) The California Department of Tax and Fee Administration shall give to the feepayer written notice of its determination. The notice shall be served in one
of the following manners:
(1) By placing the notice in a sealed envelope, with postage paid, addressed to the feepayer at their address as it appears in the records of the California Department of Tax and Fee Administration. Service made pursuant to this paragraph shall be deemed complete at the time of the deposit of the notice in a United States post office, or a mailbox, subpost office, substation or mail chute, or other facility regularly maintained or provided by the United States Postal Service without extension of time for any reason.
(2) By personally delivering the notice to the person to be served. Service made pursuant to this paragraph shall be deemed complete at the time of delivery. Personal service to a corporation may be made by delivery of a notice to any person designated in the Code of Civil Procedure to be served for the corporation with summons and complaint
in a civil action.
(3) (A) By delivering the notice electronically via secure transmission when either of the following applies:
(i) The feepayer requests the notice of determination to be sent electronically via secure transmission.
(ii) The California Department of Tax and Fee Administration has evidence that the feepayer no longer receives mail at the address of record and has previously provided an address for electronic mail.
(B) Service provided pursuant to subparagraph (A) shall be deemed complete at the time the California Department of Tax and Fee Administration electronically transmits the notice via the feepayer’s secure web portal, without extension of time for any reason.
(f)This section shall only apply to any return or payment that becomes due on or after November 30, 2024, and shall only apply to the generation and handling fee imposed pursuant to Section 25205.5 or 25205.5.2 of the Health and Safety Code.
(f) This section shall only apply to a return or payment that becomes due on or after November 30, 2024, for any fee imposed pursuant to Section 25205.5 or former Section 25205.5.2 of the Health and Safety Code.
SEC. 14.
Section 43202 of the Revenue and Taxation Code is amended to read:43202.
(a) Except in the case of(b) The limitation specified in subdivision (a) shall not apply to a liability for the fees described in subdivisions (b) and subdivision (c) of Section
25205.25 of the Health and Safety Code that is proposed to be determined with respect to a taxpayer if a notice of determination for the fee imposed pursuant to Section 25205.2 of the Health and Safety Code has been given pursuant to Section 43201 or 43350 for the same period and site, or with respect to a taxpayer that has paid the fee imposed by Section 25205.2 of the Health and Safety Code for the same period and site. The notice of determination with respect to the fees described in subdivisions (b) and subdivision (c) of Section 25205.25 of the Health and Safety Code shall be given within 90 days from the date of final action of the California Department of Tax and Fee Administration or final judicial action, whichever is later, concerning liability for the fee imposed pursuant to Section 25205.2 of the Health and
Safety Code.
(c) The limitation specified in subdivision (a) shall not apply to a liability for the fee imposed pursuant to Section 25205.2 of the Health and Safety Code that is proposed to be determined with respect to a taxpayer if a notice of determination for the fees described in subdivisions (b) and subdivision (c) of Section 25205.25 of the Health and Safety Code has been given pursuant to Section 43201 or 43350 for the same period and site, or with respect to a taxpayer that has paid the fees described in subdivisions (b) and subdivision (c) of Section
25205.25 of the Health and Safety Code for the same period and site. The notice of determination with respect to the fee imposed pursuant to Section 25205.2 of the Health and Safety Code shall be given within 90 days from the date of final action of the California Department of Tax and Fee Administration or final judicial action, whichever is later, concerning liability for the fees described in subdivisions (b) and subdivision (c) of Section 25205.25 of the Health and Safety Code.
SEC. 15.
Section 43452 of the Revenue and Taxation Code is amended to read:43452.
(a) Except as provided in subdivisions (b), (e), and (f), no refund shall be approved by the California Department of Tax and Fee Administration after three years from the date the taxes were due and payable for the period for which the overpayment was made, or, with respect to determinations made under Article 2 (commencing with Section 43201) of Chapter 3, after six months from the date the determinations become final, or after six months from the date of overpayment, whichever period expires later, unless a claim therefor is filed with the California Department of Tax and Fee Administration within that period. Except as provided in subdivisions (e) and (f), no credit shall be approved by the California Department of Tax and Fee Administration after the expiration of that period, unless a claim for credit is filed with the board within that period or unless the credit relates to a period for which a waiver is given pursuant to Section 43204.(b) A refund may be approved by the California Department of Tax and Fee Administration for any period for which a waiver is given under Section 43204 if a claim therefor is filed with the California Department of Tax and Fee Administration before the expiration of the period agreed upon.
(c) Every claim for refund or credit shall be in writing and shall state the specific grounds upon which the claim is founded.
(d) A claim for refund of taxes paid under this part shall not be accepted, considered, or approved by the California Department of Tax and Fee Administration if the claim is founded upon the grounds that the director has improperly or erroneously determined that any substance is a
hazardous or extremely hazardous waste. Any appeal of a determination that a substance is a hazardous or extremely hazardous waste shall be made to the director.
(e) Notwithstanding subdivision (a), the California Department of Tax and Fee Administration may, within 90 days from the date of final action of the California Department of Tax and Fee Administration or final judicial action, whichever is later, concerning liability for the fees described in subdivision (c) of Section 25205.25 of the Health and Safety Code, grant a refund or apply a credit pursuant to Section 43451 for any amount of tax, penalty, or interest that has been overpaid concerning a fee imposed pursuant to Section 25205.2 of the Health and Safety Code, if the taxpayer has paid or is being assessed a fee described in subdivision (b) or
(c) of Section 25205.25 of the Health and Safety Code for the same period and site.
(f) Notwithstanding subdivision (a), the California Department of Tax and Fee Administration may, within 90 days from the date of final action of the California Department of Tax and Fee Administration or final judicial action, whichever is later, concerning liability for the fee imposed pursuant to Section 25205.2 of the Health and Safety Code, grant a refund or apply a credit pursuant to Section 43451 for any amount of tax, penalty, or interest that has been overpaid concerning a fee described in subdivision (b) or (c) of Section 25205.25 of the Health and Safety Code, if the taxpayer has paid or is being assessed a fee imposed pursuant to Section 25205.2 of the Health and Safety Code for the same period and site.
(g) Any overpayment of the fees
fee described in subdivision (b) of Section 25205.25 of the Health and Safety Code by a person submitting hazardous waste for disposal to a hazardous waste facility at which hazardous waste is disposed of who is required to collect the fee shall be credited or refunded by the state to the person who submitted the hazardous waste for disposal. However, if the facility has paid the amount to the California Department of Tax and Fee Administration and establishes to the satisfaction of the California Department of Tax and Fee Administration that it has not collected the amount from the person submitting the hazardous waste for disposal or has refunded the amount to that person, the overpayment may be credited or refunded by the state to the facility.
SEC. 16.
Section 43507.5 of the Revenue and Taxation Code is amended to read:43507.5.
(a) The Legislature hereby finds and declares that changes made to the imposition and administration of the disposal fee,(1) The disposal fee imposed pursuant to Section 25174.1 of the Health and Safety Code, as that section read on December 31, 2022, for hazardous waste disposed of on or before June 30, 2022, that was due and payable on or before September 30, 2022.
(2) The generator fee imposed pursuant to Section 25205.5 of the Health and Safety Code, as that section read on December 31, 2021, for hazardous waste generated on or before December 31, 2021, that was due and payable on or before February 28, 2022.
(3) The transportable treatment unit fee imposed pursuant to Section 25205.14 of the Health and Safety Code, as that section read on December 31, 2022, for each facility or
transportable treatment unit authorized on or before June 30, 2022, and that was due and payable on or before December 31, 2022.
(b) A fee, including any applicable penalty or interest, collected pursuant to this section shall be administered pursuant to this part as it read at the time the fees described in subdivision (a) were originally imposed.
SEC. 17.
The Legislature finds and declares that Section 6 of this act, which adds Section 14549.8 to the Public Resources Code, imposes a limitation on the public’s right of access to the meetings of public bodies or the writings of public officials and agencies within the meaning of Section 3 of Article I of the California Constitution. Pursuant to that constitutional provision, the Legislature makes the following findings to demonstrate the interest protected by this limitation and the need for protecting that interest:Protecting confidential and proprietary
information is necessary to facilitate a statewide program to address the recycling of plastics.
SEC. 18.
No reimbursement is required by this act pursuant to Section 6 of Article XIII B of the California Constitution because the only costs that may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIII B of the California Constitution.SEC. 19.
This act is a bill providing for appropriations related to the Budget Bill within the meaning of subdivision (e) of Section 12 of Article IV of the California Constitution, has been identified as related to the budget in the Budget Bill, and shall take effect immediately.It is the intent of the Legislature to enact statutory changes relating to the Budget Act of 2025.
