California AB1633 imposes a 25% annual tax on private detention facility operators' gross income.

California AB1633 introduces a new tax on private detention facilities, imposing an annual tax of 25% of the operator's gross income starting July 1, 2028. The tax applies regardless of the contracting agency, whether federal, state, or local. The California Department of Tax and Fee Administration is responsible for administering and collecting this tax, with revenues deposited into the Due Process for All Fund for immigration-related services. Operators must register with the department and file annual returns by July 31.

California AB1633 imposes a 25% annual tax on private detention facility operators' gross income.

California AB1633 introduces a new tax on private detention facilities, imposing an annual tax of 25% of the operator's gross income starting July 1, 2028. The tax applies regardless of the contracting agency, whether federal, state, or local. The California Department of Tax and Fee Administration is responsible for administering and collecting this tax, with revenues deposited into the Due Process for All Fund for immigration-related services. Operators must register with the department and file annual returns by July 31.