California 2025-2026 Regular Session

California Assembly Bill AB1633

Introduced
1/26/26  
Refer
3/23/26  
Refer
4/20/26  
Report Pass
4/28/26  

Caption

Taxation: private detention facilities.

Impact

If enacted, AB 1633 would significantly alter the financial landscape for operators of private detention facilities by applying a steep tax on their operations. By requiring such a high tax rate on gross revenues, the bill intends to curb the profitability of private detention operations, potentially affecting their viability. Furthermore, the revenue generated is earmarked for immigration-related services, suggesting a legislative shift towards prioritizing funding in this domain, addressing the needs surrounding immigration in California.

Summary

Assembly Bill 1633, introduced by Assembly Member Haney, aims to establish the Private Detention Facility Tax Law in California. This legislation proposes to impose a tax equal to 50% of the gross receipts of private detention facility operators starting January 1, 2027. The intention behind this bill is to generate revenue from private detention facilities intended to support immigration-related services, which will be collected and maintained in the Due Process for All Fund established in the State Treasury. This fund would be allocated as approved by the Legislature for relevant services.

Contention

Notably, the bill creates no reimbursement requirement for local agencies and school districts, which raises questions about local fiscal impacts and could lead to debate over the fairness of burdening local entities with the enforcement of state-mandated programs without compensation. Moreover, since this tax is classified under Article XIIIA of the California Constitution, it mandates a two-thirds approval from the legislature, signaling contentious political discussions are likely to arise regarding its passage.

Companion Bills

No companion bills found.

Previously Filed As

CA SB941

Private detention facilities: canteens.

CA SB1367

Planning and zoning: detention facilities.

CA AB1801

Public agencies: approval: detention facilities.

CA SB1399

Locked detention facilities: civil immigration: reviews.

CA SB132

Taxation.

CA HB196

Juvenile detention, management of county juvenile detention facilities further provided for

CA H0833

Private School Facilities

CA HB151

An Act To Amend Title 11 Of The Delaware Code Relating To Detention Facilities.

CA SB1610

County detention facilities; arrestees; information

CA SB1009

Juveniles: detention.

Similar Bills

No similar bills found.