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CA AB27

CA AB27
Personal Income Tax Law: Corporation Tax Law: Chiquita Canyon elevated temperature landfill event: exclusions.


summary

Introduced
12/02/2024
In Committee
07/08/2025
Crossed Over
05/29/2025
Passed
Dead

Introduced Session

2025-2026 Regular Session

Bill Summary

An act to add Sections 17157.5 and 24309.9 to the Revenue and Taxation Code, and to add Section 10010 to the Welfare and Institutions Code, relating to taxation.

AI Summary

This bill provides tax and benefit protection for individuals affected by the Chiquita Canyon elevated temperature landfill event, which began on May 1, 2022, in Los Angeles County. For tax years 2024 through 2029, the bill excludes from gross income any payments received on or after March 1, 2024, as compensation for losses related to the landfill event, whether those payments come from governmental agencies or from Waste Connections, Inc. (the landfill operator). These payments can cover various damages including property loss, relocation expenses, suffering, and inconvenience. Additionally, the bill ensures that these payments will not be counted as income or resources when determining eligibility for means-tested public assistance programs like CalWORKs, Medi-Cal, CalFresh, and guaranteed income programs. The bill aims to provide financial relief to residents impacted by the landfill event without jeopardizing their access to existing social services and support programs. The legislation explicitly recognizes the significant burdens placed on local residents, including increased utility costs, potential health complications, and the need for home modifications, and seeks to remedy these challenges through targeted financial protections.

Committee Categories

Budget and Finance, Health and Social Services

Sponsors (7)

Last Action

Senate Appropriations Hearing (10:00:00 8/18/2025 1021 O Street, Room 2200) (on 08/18/2025)

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