Corporation Tax Law: tax expenditures: No Tax Breaks for ICE Contractors Act of 2026.
Vote required
Two Thirds
Fiscal committee
No
Appropriation
No
Current location
Revenue and Taxation
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Assembly
- Passed Senate
- To Governor
- Became Law
Overview
This bill, known as the ‘No Tax Breaks for ICE Contractors Act of 2026,’ aims to prevent California corporations from receiving tax credits due to contracts with the Department of Homeland Security, specifically Immigration and Customs Enforcement (ICE). It establishes a fund, the California Immigrant Resilience Fund, to provide immigration-related services like removal defense. The bill requires the Franchise Tax Board to estimate the revenue impact and transfer funds to this new fund, which will then be appropriated for these services.
Key provisions
- Denies tax credits to corporations contracting with the Department of Homeland Security (ICE) for taxable years beginning after January 1, 2027.
- Establishes the California Immigrant Resilience Fund in the State Treasury.
- Requires the Franchise Tax Board to estimate revenue loss and notify the Controller.
- Directs the Controller to transfer estimated revenue to the California Immigrant Resilience Fund.
- Authorizes the fund to provide immigration-related services, including removal defense, through appropriations.
- The fund will operate until December 1, 2032.
- Defines key terms such as ‘Contracting corporation’ and ‘Department of Homeland Security’.
Who is affected
- Corporations
- Immigration and Customs Enforcement (ICE)
- Taxpayers
- The State of California
- Immigrants
Notable changes
Bill text
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