Sales and use taxes: exemptions: California Hybrid and Zero-Emission Truck and Bus Voucher Incentive Project: transit buses.

Taxes Technology

Passed Legislature

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

Sponsor: Richardson
Last action: 2026-02-02
Official status: Returned to Secretary of Senate pursuant to Joint Rule 56.
Effective date: Not listed

Plain English Breakdown

The official source does not provide specific details about which public agencies qualify for state incentives.

Extending Tax Exemption for Zero-Emission Transit Buses

The bill extends the sales and use tax exemption on specified zero-emission technology transit buses sold to eligible public agencies until January 1, 2028.

What This Bill Does

Removes the current deadline of January 1, 2026, for a tax exemption on certain zero-emission technology transit buses.
Extends the tax exemption period for these buses until January 1, 2028.

Who It Names or Affects

Public agencies that buy specified zero-emission technology transit buses and qualify for state incentives.
Retailers selling these specific types of transit buses in California.

Terms To Know

Zero-Emission Technology Transit Buses: Transit buses that do not produce any exhaust emissions, such as electric or hydrogen fuel cell buses.
Sales and Use Tax Exemption: A rule allowing certain items to be purchased without paying sales tax or use tax when used in California.

Limits and Unknowns

The bill does not specify which public agencies are eligible for the incentives.
It is unclear what happens after January 1, 2028, regarding these exemptions.

Bill History

2026-02-02 California Legislative Information
Returned to Secretary of Senate pursuant to Joint Rule 56.
2025-05-23 California Legislative Information
May 23 hearing: Held in committee and under submission.
2025-05-20 California Legislative Information
Set for hearing May 23.
2025-05-19 California Legislative Information
May 19 hearing: Placed on APPR. suspense file.
2025-05-15 California Legislative Information
Set for hearing May 19.
2025-05-14 California Legislative Information
From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 1083.) (May 14). Re-referred to Com. on APPR.
2025-03-18 California Legislative Information
Set for hearing May 14.
2025-03-12 California Legislative Information
Referred to Com. on REV. & TAX.
2025-02-24 California Legislative Information
Read first time.
2025-02-24 California Legislative Information
From printer. May be acted upon on or after March 24.
2025-02-21 California Legislative Information
Introduced. To Com. on RLS. for assignment. To print.

Official Summary Text

SB 752, as introduced, Richardson.
Sales and use taxes: exemptions: California Hybrid and Zero-Emission Truck and Bus Voucher Incentive Project: transit buses.
Existing state sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. The Sales and Use Tax Law provides various exemptions from those taxes, including, until January 1, 2026, an exemption from those taxes with respect to the sale in this state of, and the storage, use, or other consumption in this state of, specified zero-emission technology transit buses sold to specified public agencies that are eligible for specified incentives from the State Air Resources Board.
This bill would extend the exemption for specified zero-emission technology transit buses until January 1, 2028.
This bill would take effect immediately as a tax levy.

Current Bill Text

Read the full stored bill text

Download Bill PDF