California Public Resources Code

§ 26011.8

PRC § 26011.8 Effective Oct 1, 2025Div. 16 · Ch. 1 · Art. 2

Statute text

(a)The purpose of this section is to promote the creation of California-based manufacturing, high-quality California-based jobs, advanced manufacturing, the reduction of greenhouse gases, or reductions in air and water pollution or energy consumption, and to ensure that California communities and workers benefit from projects receiving financial assistance pursuant to this section. In furtherance of this purpose, the authority may approve a project for financial assistance in the form of the sales and use tax exclusion established in Section 6010.8 of the Revenue and Taxation Code.

(b)For purposes of this section, the following terms have the following meanings:

(1)“Project” means tangible personal property if at least 50 percent of its use is either to process recycled feedstock that is intended to be reused in the production of another product or using recycled feedstock in the production of another product or soil amendment, or tangible personal property that is used in the state for the design, manufacture, production, or assembly of advanced manufacturing, advanced transportation technologies, or alternative source products, components, or systems, as defined in Section 26003. “Project” does not include tangible personal property that processes or uses recycled feedstock in a manner that would constitute disposal as defined in subdivision (b) of Section 40192.

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Legislative history

Amended (as amended by Stats. 2022, Ch. 251, Sec. 21) by Stats. 2025, Ch. 211, Sec. 3. (SB 86) Effective October 1, 2025. Repealed as of January 1, 2028, by its own provisions. See later operative version, as amended by Sec. 4 of Stats. 2025, Ch. 211.