CA AB2418

Adds Section 32121.10 to the Health and Safety Code requiring local health care districts to spend at least 95% of revenue from annual general tax levies on current community health care benefits

Defines "current community health care benefits" to include facility operations, health services, district powers, reserves, and capital outlays, while explicitly excluding staff salaries, board member benefits, and consultant expenses

Requires districts to submit annual compliance documentation to the county auditor-controller, local agency formation commission, and board of supervisors

Allows districts to allocate up to 30% of annual tax levy revenue to reserves within a fiscal year

Exempts from these requirements revenue already obligated by contract, funds required for specific purposes by law, existing financial reserves as of April 1, 2014, election costs, and special assessments approved by voters