Taxation: private detention facilities.
Vote required
Two Thirds
Fiscal committee
No
Appropriation
No
Current location
Passed
Take action
Record your position on this measure.
Create an account to record your position, submit testimony, or contact your legislator.
Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Assembly
- Passed Senate
- To Governor
- Became Law
Overview
This bill establishes a new tax on private detention facility operators in California. Starting January 1, 2027, operators will be required to pay an annual tax equal to 50% of their gross receipts from operating private detention facilities within the state. The revenue generated from this tax will be deposited into a fund for immigration-related services and administered by the California Department of Tax and Fee Administration using existing fee collection procedures. The bill also includes a provision to waive state reimbursement obligations for local agencies due to the creation of a new crime.
Key provisions
- Imposes a 50% tax on private detention facility operators' gross receipts.
- The tax applies regardless of the contracting agency (federal, state, or local).
- Revenue collected will be deposited into the ‘Due Process for All Fund’.
- Funds in the ‘Due Process for All Fund’ will be used for immigration-related services.
- The California Department of Tax and Fee Administration will administer the tax collection.
- The tax will be administered using the Fee Collection Procedures Law.
- Creates a new crime related to fee collection procedures.
- Waives state reimbursement obligations to local agencies.
Who is affected
- Private detention facility operators
- Immigration agencies
- California taxpayers
- The California Department of Tax and Fee Administration
- State Treasury
Bill text
Read the latest version inline or switch to a previous version.
Text extraction is in progress. View the official source.
Arguments
Reasons offered for and against this legislation.
Arguments in favor
No arguments in favor have been submitted.
Submit yoursArguments opposed
No arguments opposed have been submitted.
Submit yours