CA AB1675

Declares legislative intent to prohibit corporations contracting with the U.S. Department of Homeland Security from claiming corporate tax expenditures or paying employees on a pretax basis for pension contributions and health plan exclusions, starting tax year 2027

Revenue savings from denied tax breaks would be directed toward legal services for individuals in federal immigration proceedings

The act would become inoperative for any single tax year if both the Governor and Attorney General determine by December 1 that DHS activities are within lawful boundaries and not instigating civil unrest

This is currently an intent bill with no immediate fiscal impact; substantive provisions require future legislation to take effect