California 2021-2022 Regular Session

California Senate Bill SB1301

Introduced
2/18/22  
Introduced
2/18/22  
Refer
3/2/22  
Refer
3/2/22  
Refer
3/16/22  
Refer
3/16/22  
Refer
3/23/22  
Refer
4/28/22  
Refer
4/28/22  
Report Pass
5/5/22  
Report Pass
5/5/22  
Refer
5/9/22  
Refer
5/9/22  
Report Pass
5/19/22  
Report Pass
5/19/22  
Engrossed
5/26/22  
Engrossed
5/26/22  
Refer
6/2/22  
Refer
6/2/22  
Refer
6/9/22  

Caption

Corporation Tax Law: Personal Income Tax Law: credits: green energy: manufacturing.

Impact

The legislation is anticipated to have significant implications on California's tax framework and its environmental policy goals. By offering substantial tax relief, the bill potentially motivates businesses to invest in clean technology, which could lead to job creation and advanced manufacturing capabilities in the state. This alignment with green technology initiatives underscores California's position as a leader in combating climate change and promoting a sustainable economy.

Summary

Senate Bill 1301, introduced by Senator Becker, aims to provide tax credits to promote clean energy manufacturing in California. The bill proposes a 10% credit against the Personal Income Tax and Corporation Tax for expenditures made on eligible manufacturing costs associated with clean energy products. This initiative is designed to encourage investments in renewable energy technologies, such as solar panels and electric vehicles, thereby strengthening the state's commitment to reducing carbon emissions and fostering sustainable practices in manufacturing.

Sentiment

Overall, the sentiment around SB 1301 appears to be positive among advocates of renewable energy and sustainability, as it incentivizes businesses to contribute to environmental goals. However, there may be concerns regarding the initial costs to the state and the effectiveness of tax credits in driving substantial increases in clean energy manufacturing. Stakeholders are closely monitoring the potential impacts of such incentives on market dynamics and environmental outcomes.

Contention

Some points of contention may arise regarding the bill's definitions of eligible manufacturing costs and the effectiveness of the metrics established for measuring the success of the tax credits. The requirement for annual reporting on the investments associated with these tax credits also raises questions about accountability and the actual conversion of tax incentives into real-world environmental benefits. As such, the efficacy of the bill in driving sustainable growth will require ongoing evaluation and oversight.

Companion Bills

No companion bills found.

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