Bill > AB1633

This bill, effective immediately as a tax levy, establishes the Private Detention Facility Tax Law starting January 1, 2027, imposing an annual tax of 50% on the gross receipts, meaning all money received from contracts to operate private detention facilities in California, of private detention facility operators, which are entities defined in the Government Code that operate these facilities. The California Department of Tax and Fee Administration (CDTFA) will administer and collect this tax, with all collected revenue, after refunds and administrative costs, going into a newly created "Due Process for All Fund" in the State Treasury, which the Legislature can then appropriate for immigration-related services. The bill also clarifies that violations of the Fee Collection Procedures Law, which the CDTFA uses to administer this new tax, will apply to this new tax, potentially creating new crimes or changing existing ones, but states no reimbursement is required for local agencies due to this.

https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260AB1633