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CaliforniaSB 872025-2026 Regular SessionSenateWALLET

Sales and Use Tax Law: consumer designation: all-volunteer fire departments.

Sponsored By: Kelly Seyarto (Republican)

Signed by Governor

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 0 benefits, 1 costs, 1 mixed.

State will not repay local tax losses

The state does not reimburse local governments for any sales and use tax money they lose under this law. There is no appropriation in this act for such payments.

Tax break for all-volunteer fire departments

The law treats an all-volunteer fire department as a consumer, not a retailer, when it sells items. The sales qualify only when all profits are used to support the department; items can include hot food and clothing. To qualify, members cannot get a regular salary and the group must be a recognized nonprofit fire group that serves a set area. The break does not apply if the department had $100,000 or more in sales in each of the two prior calendar years. This rule is in effect now and ends January 1, 2031.

Sponsors & Cosponsors

Sponsor

  • Kelly Seyarto

    Republican • Senate

Cosponsors

  • Juan Alanis

    Republican • House

  • Marie Alvarado-Gil

    Republican • Senate

  • Steven Choi

    Republican • Senate

  • James Gallagher

    Republican • House

  • Shannon Grove

    Republican • Senate

  • Heather Hadwick

    Republican • House

  • Jeff Jeff Gonzalez

    Republican • House

  • Brian Jones

    Republican • Senate

  • Roger Niello

    Republican • Senate

  • Rosilicie Ochoa Bogh

    Republican • Senate

  • David Tangipa

    Republican • House

  • Thomas Umberg

    Democratic • Senate

  • Suzette Martinez Valladares

    Republican • Senate

  • Aisha Wahab

    Democratic • Senate

  • Greg Wallis

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 190 • No: 0

Senate vote • 9/3/2025

Item 38 — Senate SFLOOR

Yes: 40 • No: 0

House vote • 8/28/2025

Item 34 — Assembly AFLOOR

Yes: 75 • No: 0

legislature vote • 7/2/2025

Vote in CX25

Yes: 14 • No: 0

legislature vote • 6/23/2025

Vote in CX19

Yes: 5 • No: 0

Senate vote • 5/29/2025

Item 293 — Senate SFLOOR

Yes: 38 • No: 0

legislature vote • 5/23/2025

Vote in CS61

Yes: 6 • No: 0

legislature vote • 4/7/2025

Vote in CS61

Yes: 7 • No: 0

legislature vote • 3/12/2025

Vote in CS83

Yes: 5 • No: 0

Actions Timeline

  1. Chaptered by Secretary of State. Chapter 212, Statutes of 2025.

    10/1/2025Senate

  2. Approved by the Governor.

    10/1/2025legislature

  3. Enrolled and presented to the Governor at 2 p.m.

    9/9/2025legislature

  4. Assembly amendments concurred in. (Ayes 40. Noes 0. Page 2467.) Ordered to engrossing and enrolling.

    9/3/2025Senate

  5. In Senate. Concurrence in Assembly amendments pending.

    8/28/2025Senate

  6. Read third time. Passed. (Ayes 75. Noes 0. Page 2767.) Ordered to the Senate.

    8/28/2025House

  7. Read second time. Ordered to third reading.

    7/3/2025House

  8. From committee: Do pass. (Ayes 14. Noes 0.) (July 2).

    7/2/2025House

  9. From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0.) (June 23). Re-referred to Com. on APPR.

    6/24/2025House

  10. From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.

    6/12/2025House

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

    6/5/2025House

  12. In Assembly. Read first time. Held at Desk.

    5/29/2025House

  13. Read third time. Passed. (Ayes 38. Noes 0. Page 1323.) Ordered to the Assembly.

    5/29/2025Senate

  14. Ordered to special consent calendar.

    5/27/2025Senate

  15. Read second time. Ordered to third reading.

    5/23/2025Senate

  16. From committee: Do pass. (Ayes 6. Noes 0. Page 1191.) (May 23).

    5/23/2025Senate

  17. Set for hearing May 23.

    5/16/2025Senate

  18. April 7 hearing: Placed on APPR. suspense file.

    4/7/2025Senate

  19. Set for hearing April 7.

    3/28/2025Senate

  20. From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 5. Noes 0.) (March 12). Re-referred to Com. on APPR.

    3/12/2025Senate

  21. Set for hearing March 12.

    2/26/2025Senate

  22. From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.

    2/24/2025Senate

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

    1/29/2025Senate

  24. From printer. May be acted upon on or after February 21.

    1/22/2025Senate

  25. Introduced. Read first time. To Com. on RLS. for assignment. To print.

    1/21/2025Senate

Bill Text

  • Chaptered

    10/1/2025

    HTML

  • Enrolled

    9/5/2025

    HTML

  • Amended Assembly

    6/12/2025

    HTML

  • Amended Senate

    2/24/2025

    HTML

  • Introduced

    1/21/2025

    HTML

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