Environment
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
StateCaliforniaHearing Scheduled
SB 353: Income tax: credits: food banks.
Marie Alvarado-Gil
SB 353 status: Hearing Scheduled — June 29 hearing. Held in committee and under submission (updated Jun 30, 2026).
Source
LegiScan
Confidence
High
Analysis basis
LegiScan full bill text
01
What this bill does
Official summary alongside an AI-generated read on where it stands and why.
Overall Score
75OUT OF 100
Score:75/100 civic fit
Risk:Low Risk
Impact:Moderate Impact 50/100
Constitutionality95%
Bipartisan90%
Public opinion90%
Bill summary
The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including, for taxable years beginning on or after January 1, 2017, and before January 1, 2027, a credit for qualified taxpayers in an amount equal to 15% of the qualified value of fresh fruits or vegetables and specified raw agricultural products or processed foods donated to a food bank. This bill would extend the authorization for those tax credits for taxable years begi...
02
Impact analysis
✦ AI analysisModeled effects across six domains, estimated from bill text and comparable legislation.
Economy
Positive outlook
70%
Benefits
- Incentivizes surplus food distribution
- Lowers overhead for food banks
- Encourages agricultural donations
Risks
- Reduces general fund tax revenue
- Introduces administrative compliance burdens
- Potential for valuation disputes
Society
Positive outlook
80%
Benefits
- Increases fresh food access for low-income residents
- Strengthens food bank infrastructure
- Reduces systemic food waste
Risks
- Does not address root causes of food insecurity
- Impact is dependent on voluntary taxpayer participation
- Risk of reliance on fluctuating donation volumes
Technology Industry
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
Civic Accountability
Positive outlook
75%
Benefits
- Continues legislative oversight through 2035
- Mandates annual performance reporting
- Tracks tax expenditure utilization
Risks
- Relies on self-reported data from taxpayers
- Dependent on FTB capacity for meaningful analysis
- Limited public accessibility of granular data
Public Health & Safety
Positive outlook
75%
Benefits
- Improves access to fresh, nutrient-dense produce
- Supports nutritional intake for food-insecure populations
- Reduces reliance on nutritionally poor shelf-stable options
Risks
- Does not address broader health-care access barriers
- Quality and shelf-life are highly variable
- Potential food safety risks in handling raw products
03
How trustworthy & consequential it is
Sourcing already shown above, this is what the analysis found worth flagging.
Source
LegiScan
Official bill text or data from LegiScan.
Confidence
High
Information is complete and verified.
Analysis basis
LegiScan full bill text
Source used for this bill's analysis.
Source note
Fiscal impact is an ongoing reduction in state revenue that is not quantified in the text.
Analysis scope
Does not include actual historical utilization data of the current credit.
04
Where it stands
Official record- IntroducedComplete
- CommitteeCurrent
- Chamber votesUpcoming
- Final agreementUpcoming
- GovernorUpcoming
- EnactedUpcoming
05
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06
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