California 2025-2026 Regular Session

California Senate Bill SB359

Introduced
2/13/25  
Refer
2/26/25  
Refer
4/8/25  
Report Pass
5/14/25  
Refer
5/14/25  
Report Pass
5/23/25  
Report Pass
5/14/25  
Engrossed
5/29/25  
Refer
5/14/25  
Report Pass
5/23/25  

Caption

Use Fuel Tax Law: Diesel Fuel Tax Law: exempt bus operation.

Impact

The bill is significant as it seeks to alleviate some of the financial challenges faced by local public transportation operators who rely on diesel fuel. By ensuring that these operators can benefit from fuel tax exemptions, SB359 potentially facilitates a more efficient and extensive public transport system. This could lead to improved transit services for communities, making public transportation more accessible and affordable.

Summary

Senate Bill 359, introduced by Senator Niello, amends sections of the Revenue and Taxation Code related to the Use Fuel Tax Law and Diesel Fuel Tax Law, specifically concerning tax exemptions for local transit systems. The bill aims to extend existing fuel tax exemptions, which currently apply to transit districts and authorities, to include counties that operate local transit systems. This is part of a broader initiative to enhance public transportation services across California by relieving financial burdens on local transit operators.

Sentiment

General sentiment surrounding SB359 is expected to be positive among public transit advocates and local government officials. Supporters argue that the bill would contribute to better public transit options and investment in local infrastructure. However, there might be concerns from fiscal conservatives about the implications of extending tax exemptions and its potential impact on state tax revenues.

Contention

One notable point of contention includes the challenge of ensuring that the benefits of tax relief translate into tangible improvements in service rather than solely alleviating financial pressures without accountability. Additionally, discussions around the bill may also address whether extending exemptions to counties will set a precedent that could expand beyond intended beneficiaries or lead to potential misuse of tax exemptions.

Companion Bills

No companion bills found.

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