SB-575 • 2026

California Sea Otter Voluntary Tax Contribution Fund.

Budget Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Laird
Last action: 2026-01-26
Official status: In Assembly. Read first time. Held at Desk.
Effective date: Not listed

Plain English Breakdown

The bill summary and digest do not specify if there are any other limits or conditions for donations beyond the specified time frame.

California Sea Otter Voluntary Tax Contribution Fund

This law allows California taxpayers to donate extra money to a new fund for sea otters on their tax forms from 2026 to 2033.

What This Bill Does

Creates the California Sea Otter Voluntary Tax Contribution Fund.
Allows people to give extra money to this fund when they file taxes starting in 2026 and ending in 2033.
Requires the Franchise Tax Board to add a space on tax forms for donations.
Limits contributions to taxable years from 1 January 2026 to 31 December 2033.

Who It Names or Affects

California taxpayers who want to donate extra money to help sea otters.

Terms To Know

Franchise Tax Board: The agency that collects income taxes in California.
Taxable year: A period of time, usually a calendar year, used to calculate and pay taxes.

Limits and Unknowns

Contributions are only allowed from January 1, 2026 to December 31, 2033.
The fund will be repealed as of December 1, 2033.

Bill History

2026-01-26 California Legislative Information
In Assembly. Read first time. Held at Desk.
2026-01-26 California Legislative Information
Read third time. Passed. (Ayes 39. Noes 0. Page 3286.) Ordered to the Assembly.
2026-01-21 California Legislative Information
Read second time. Ordered to consent calendar.
2026-01-20 California Legislative Information
From committee: Be ordered to second reading pursuant to Senate Rule 28.8 and ordered to consent calendar.
2026-01-15 California Legislative Information
Set for hearing January 20.
2026-01-15 California Legislative Information
Read second time and amended. Re-referred to Com. on APPR.
2026-01-14 California Legislative Information
From committee: Do pass as amended and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 5. Noes 0. Page 3225.) (January 14).
2026-01-05 California Legislative Information
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
2025-12-23 California Legislative Information
Set for hearing January 14.
2025-04-23 California Legislative Information
April 23 set for second hearing canceled at the request of author.
2025-04-04 California Legislative Information
Set for hearing April 23.
2025-04-03 California Legislative Information
April 9 set for first hearing canceled at the request of author.
2025-03-24 California Legislative Information
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
2025-03-18 California Legislative Information
Set for hearing April 9.
2025-03-05 California Legislative Information
Referred to Com. on REV. & TAX.
2025-02-21 California Legislative Information
From printer. May be acted upon on or after March 23.
2025-02-20 California Legislative Information
Introduced. Read first time. To Com. on RLS. for assignment. To print.

Official Summary Text

SB 575, as amended, Laird.
California Sea Otter Voluntary Tax Contribution Fund.
Existing law allows an individual taxpayer to contribute amounts in excess of their personal income tax liability for the support of specified funds and accounts, including, among others, to the Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund.
This bill
would
would, for taxable years beginning on or after January 1, 2026, and before January 1, 2033,
allow an individual to designate on their tax return that a specified amount in excess of their tax liability be transferred to the continuously appropriated California Sea Otter Voluntary Tax Contribution Fund, which would be created by this bill. The bill would require the Franchise
Tax Board to revise the tax return form to include a space for the designation of contributions to the fund. By establishing a new continuously appropriated fund, this bill would make an appropriation. The bill would require that the above provisions remain operative only until January 1,
2035.
2033, and be repealed as of December 1 that year. The bill would also require the fund continue to appear on the personal income tax return until the above provisions are repealed.

Current Bill Text

Read the full stored bill text

Download Bill PDF