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California 20252026

AB 1633

Taxation: private detention facilities.

Open original source Back to bills
Source: Open States / PluralUpdated 2026-09-12 13:12:55 UTC.

Official record

Measure details

Jurisdiction
California
Session
20252026
Chamber
lower
Classification
bill
Subjects
Taxation, privatedetentionfacilities
Introduced / first action
2026-01-26 00:00:00

Source-supplied abstracts

Existing law imposes taxes upon income and real property, and taxes upon certain transactions and excise taxes. The Fee Collection Procedures Law provides procedures for the collection of certain fees and surcharges and is administered by the California Department of Tax and Fee Administration (CDTFA) . Under existing law, a violation of the Fee Collection Procedures Law is a crime. This bill would, beginning July 1, 2028, establish the Private Detention Facility Tax Law, which would impose an annual tax on each private detention facility operator, as defined, equal to 25% of the operator's gross income, as defined, for the prior fiscal year, as defined. The bill would establish the Due Process for All Fund in the State Treasury, except as provided, and would require all revenues collected, less refunds and reimbursement to the CDTFA, be deposited into the fund. In the event that Assembly Bill 2465 is enacted, the bill would instead require all revenues be deposited into the Due Process for All Fund as established by that bill. The bill would direct moneys in the fund, upon appropriation by the Legislature, be used for immigration-related services. The bill would require the CDTFA to administer and collect the tax pursuant to the Fee Collection Procedures Law. By expanding the application of the crimes associated with the Fee Collection Procedures Law, the bill would impose a state-mandated local program. This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature. 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 take effect immediately as a tax levy.

Sponsors

Source-supplied history

Actions

  1. Enrolled and presented to the Governor at 3:30 p.m.

    executive-receipt

  2. Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 57. Noes 17.).

    amendment-passage, committee-passage, committee-passage-favorable

  3. In Assembly. Concurrence in Senate amendments pending.

  4. Read third time. Passed. Ordered to the Assembly. (Ayes 29. Noes 10.).

    passage, reading-1, reading-3

  5. Read second time. Ordered to third reading.

    reading-1, reading-2, reading-3

  6. Read third time and amended. Ordered to second reading.

    amendment-passage, reading-1, reading-2, reading-3

  7. Read second time. Ordered to third reading.

    reading-1, reading-2, reading-3

  8. From committee: Do pass. (Ayes 5. Noes 2.) (August 13).

    committee-passage, committee-passage-favorable

  9. In committee: Referred to APPR. suspense file.

    referral-committee

  10. From committee: Do pass and re-refer to Com. on APPR. (Ayes 4. Noes 0.) (June 24). Re-referred to Com. on APPR.

    committee-passage, committee-passage-favorable, referral-committee

  11. From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on REV. & TAX.

    amendment-introduction, amendment-passage, committee-passage, reading-1, reading-2, referral-committee

  12. Referred to Com. on REV. & TAX.

    referral-committee

  13. In Senate. Read first time. To Com. on RLS. for assignment.

    reading-1, referral-committee

  14. Read third time. Passed. Ordered to the Senate. (Ayes 59. Noes 18.)

    passage, reading-1, reading-3

  15. Read second time. Ordered to third reading.

    reading-1, reading-2, reading-3

  16. From committee: Do pass. (Ayes 11. Noes 4.) (May 14).

    committee-passage, committee-passage-favorable

  17. Joint Rule 62(a), file notice suspended. (Page 5030.)

  18. In committee: Set, first hearing. Referred to APPR. suspense file.

    referral-committee

  19. From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 2.) (April 27). Re-referred to Com. on APPR.

    committee-passage, committee-passage-favorable, referral-committee

  20. In committee: Set, first hearing. Referred to REV. & TAX. suspense file.

    referral-committee

  21. Referred to Com. on REV. & TAX.

    referral-committee

  22. From printer. May be heard in committee February 26.

  23. Read first time. To print.

    reading-1

When supplied by the API

Related measures

No resolvable related measure is supplied.