{"id":19123,"date":"2021-08-04T13:33:43","date_gmt":"2021-08-04T17:33:43","guid":{"rendered":"https:\/\/ilsr.org\/?post_type=article&#038;p=19123"},"modified":"2026-03-27T11:02:34","modified_gmt":"2026-03-27T15:02:34","slug":"california-tax-exemptions","status":"publish","type":"article","link":"https:\/\/ilsr.org\/es\/article\/composting-for-community\/california-tax-exemptions","title":{"rendered":"California \u2013 Exenciones fiscales"},"template":"","class_list":["post-19123","article","type-article","status-publish","hentry","article_type-state-policy","initiatives-composting-for-community","topics-climate-change","topics-job-creation","topics-tax-policy","impact_areas-climate-and-environmental-justice","authors-brenda-platt"],"acf":{"details":{"featured_image":"","background_color":"tan","article_type":[36],"initiative":15,"display_event_fields":false,"start_date":null,"end_date":null,"start_time":null,"end_time":null,"time_zone":"America\/New_York","virtual_event":false,"location":"","topics":[91,123,62],"impact_areas":[16],"abstract":"Approval of Assembly Bill 199 expanded the number of projects eligible for sales and use tax exemption under the California Alternative Energy and Advanced Transportation Financing Authority (CAEATFA). CAEATFA is an entity whose primary concern is cutting greenhouse gas emissions as part of California\u2019s promotion of environmental health and economic development via the expansion of an alternative energy economy through market mechanisms.","authors_tax":[601]},"sidebar":{"title":"\u00cdndice"},"page_layout":[{"acf_fc_layout":"layout_wysiwyg","_acfe_flexible_toggle":null,"component_wysiwyg":{"content":"As of 2018, the state of California reported a 65 percent diversion rate for all materials and more than 140,000 green jobs in its recycling sector.[footnote]<em>About CalRecycle<\/em>. CalRecycle. 2018. https:\/\/www.calrecycle.ca.gov\/AboutUs\/[\/footnote] This success is attributable to California\u2019s 1989 Integrated Waste Management Act and the state\u2019s more recent\u00a0efforts to increase organics recycling through the California Department of Resources Recycling and Recovery (CalRecycle), a state agency that coordinates the state\u2019s multiple waste and recycling management programs.[footnote]Strom-Martin, Virginia. 1997. <em>A Proposed State Role in California\u2019s Recycling Agenda<\/em>. <em>Environs<\/em> <a href=\"https:\/\/environs.law.ucdavis.edu\/volumes\/21\/\" target=\"_blank\" rel=\"noopener\">Vol. 21<\/a>, Issue 1, p.73-82. UC Davis School of Law. [<a href=\"..\/articles\/california-tax-exemptions\/environs.law.ucdavis.edu\/volumes\/21\/1\/legislation\/strom-martin.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>][\/footnote]\r\n\r\nIn order to address the 15 million tons of compostable organics still being landfilled, in 2014 the state legislature passed Assembly Bill (AB) 1826 for mandatory <a href=\"https:\/\/ilsr.org\/articles\/california-organics-recycling\/\" target=\"_blank\" rel=\"noopener\">commercial organics recycling<\/a>, as well as four other recycling bills in 2015. These laws sought to further increase the state\u2019s organic waste diversion infrastructure by both incentivizing businesses and mandating state agencies to create mutually shared regulations and goals for organic waste recycling.\r\n\r\nWhile one of the laws pertains to tax exemptions, three of the laws mutually reinforce one another by affecting the way Californian jurisdictions manage their waste streams. Essentially, the laws lay the groundwork for California to better monitor its state recycling system in a way that will ascertain the best means to improve its recycling rate and to ensure sufficient capacity for organics diversion.\r\n<h3>Tax Exemptions &amp; Capacity Building<\/h3>\r\nApproval of <a href=\"https:\/\/leginfo.legislature.ca.gov\/faces\/billNavClient.xhtml?bill_id=201520160AB199\" target=\"_blank\" rel=\"noopener\">Assembly Bill 199<\/a> expanded the number of projects eligible for sales and use tax exemption under the California Alternative Energy and Advanced Transportation Financing Authority (CAEATFA). <a href=\"https:\/\/www.treasurer.ca.gov\/caeatfa\/\" target=\"_blank\" rel=\"noopener\">CAEATFA<\/a> is an entity whose primary concern is cutting greenhouse gas emissions as part of California\u2019s promotion of environmental health and economic development via the expansion of an alternative energy economy through market mechanisms.\r\n\r\nWith the stated goal of creating manufacturing jobs in California, the bill updated <a href=\"https:\/\/leginfo.legislature.ca.gov\/faces\/codes_displaySection.xhtml?sectionNum=26011.8.&amp;nodeTreePath=35.1.2&amp;lawCode=PRC\" target=\"_blank\" rel=\"noopener\">Section 26011.8<\/a> of the Public Resource Code to exclude certain taxes from being charged to projects that use recycled feedstock to make new products, such as recycled food being made into soil amendments. A project\u2019s purchase of equipment under the law must meet the requirement that at least 50% of the equipment\u2019s use will be for processing recycled feedstock to make another product. AB 199\u2019s targeted tax breaks thus aims to help reduce the greenhouse gas emissions resulting from organic and other wastes in California\u2019s waste stream which are not being recovered for recycling.\r\n\r\nOther 2015 policies relate to capacity building for organic waste processing in California:\u00a0<a href=\"https:\/\/ilsr.org\/articles\/california-infrastructure-plan\/\" target=\"_blank\" rel=\"noopener\">reporting requirements<\/a> (AB 901), <a href=\"https:\/\/ilsr.org\/articles\/california-infrastructure-plan\/\" target=\"_blank\" rel=\"noopener\">local infrastructure planning<\/a> (AB 876), and <a href=\"https:\/\/ilsr.org\/articles\/california-agency-cooperation\/\" target=\"_blank\" rel=\"noopener\">inter-agency cooperation<\/a>\u00a0(AB 1045).\r\n\r\n\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\r\n\r\nOriginal post from June 30, 2016\r\n\r\nUpdated on August 4, 2021","":null,"settings":""}}]},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>California \u2013 Tax Exemptions | Composting for Community<\/title>\n<meta name=\"description\" content=\"Composting for Community article by Brenda Platt explores Climate Change, Job Creation and Tax Policy, focusing on Climate and Environmental Justice\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ilsr.org\/es\/article\/composting-for-community\/california-tax-exemptions\/\" \/>\n<meta property=\"og:locale\" content=\"es_MX\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"California \u2013 Tax Exemptions | Composting for Community\" \/>\n<meta property=\"og:description\" content=\"Composting for Community article by Brenda Platt explores Climate Change, Job Creation and Tax Policy, focusing on Climate and Environmental Justice\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ilsr.org\/es\/article\/composting-for-community\/california-tax-exemptions\/\" \/>\n<meta property=\"og:site_name\" content=\"Institute for Local Self-Reliance\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/localselfreliance\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-27T15:02:34+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ilsr.org\/wp-content\/uploads\/2024\/05\/ILSR-share.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"630\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/ilsr.org\/article\/composting-for-community\/california-tax-exemptions\/\",\"url\":\"https:\/\/ilsr.org\/article\/composting-for-community\/california-tax-exemptions\/\",\"name\":\"California \u2013 Tax Exemptions | Composting for Community\",\"datePublished\":\"2021-08-04T17:33:43+00:00\",\"dateModified\":\"2026-03-27T15:02:34+00:00\",\"description\":\"Composting for Community article by Brenda Platt explores Climate Change, Job Creation and Tax Policy, focusing on Climate and Environmental Justice\",\"breadcrumb\":{\"@id\":\"https:\/\/ilsr.org\/article\/composting-for-community\/california-tax-exemptions\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/ilsr.org\/article\/composting-for-community\/california-tax-exemptions\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/ilsr.org\/article\/composting-for-community\/california-tax-exemptions\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Articles\",\"item\":\"https:\/\/ilsr.org\/articles\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"California \u2013 Tax Exemptions\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/ilsr.org\/#website\",\"url\":\"https:\/\/ilsr.org\/\",\"name\":\"Institute for Local Self-Reliance\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/ilsr.org\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/ilsr.org\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/ilsr.org\/#organization\",\"name\":\"Institute for Local Self-Reliance\",\"alternateName\":\"ILSR\",\"url\":\"https:\/\/ilsr.org\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/ilsr.org\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/ilsr.org\/wp-content\/uploads\/2025\/10\/ilsr_color.png\",\"contentUrl\":\"https:\/\/ilsr.org\/wp-content\/uploads\/2025\/10\/ilsr_color.png\",\"width\":509,\"height\":290,\"caption\":\"Institute for Local Self-Reliance\"},\"image\":{\"@id\":\"https:\/\/ilsr.org\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/localselfreliance\",\"https:\/\/www.linkedin.com\/company\/institute-for-local-self-reliance\/\",\"https:\/\/www.instagram.com\/ilsr_org\/\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"California \u2013 Tax Exemptions | Composting for Community","description":"Composting for Community article by Brenda Platt explores Climate Change, Job Creation and Tax Policy, focusing on Climate and Environmental Justice","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/ilsr.org\/es\/article\/composting-for-community\/california-tax-exemptions\/","og_locale":"es_MX","og_type":"article","og_title":"California \u2013 Tax Exemptions | Composting for Community","og_description":"Composting for Community article by Brenda Platt explores Climate Change, Job Creation and Tax Policy, focusing on Climate and Environmental Justice","og_url":"https:\/\/ilsr.org\/es\/article\/composting-for-community\/california-tax-exemptions\/","og_site_name":"Institute for Local Self-Reliance","article_publisher":"https:\/\/www.facebook.com\/localselfreliance","article_modified_time":"2026-03-27T15:02:34+00:00","og_image":[{"width":1200,"height":630,"url":"https:\/\/ilsr.org\/wp-content\/uploads\/2024\/05\/ILSR-share.png","type":"image\/png"}],"twitter_card":"summary_large_image","twitter_misc":{"Tiempo de lectura":"3 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/ilsr.org\/article\/composting-for-community\/california-tax-exemptions\/","url":"https:\/\/ilsr.org\/article\/composting-for-community\/california-tax-exemptions\/","name":"California \u2013 Tax Exemptions | Composting for Community","datePublished":"2021-08-04T17:33:43+00:00","dateModified":"2026-03-27T15:02:34+00:00","description":"Composting for Community article by Brenda Platt explores Climate Change, Job Creation and Tax Policy, focusing on Climate and Environmental Justice","breadcrumb":{"@id":"https:\/\/ilsr.org\/article\/composting-for-community\/california-tax-exemptions\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/ilsr.org\/article\/composting-for-community\/california-tax-exemptions\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/ilsr.org\/article\/composting-for-community\/california-tax-exemptions\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Articles","item":"https:\/\/ilsr.org\/articles\/"},{"@type":"ListItem","position":2,"name":"California \u2013 Tax Exemptions"}]},{"@type":"WebSite","@id":"https:\/\/ilsr.org\/#website","url":"https:\/\/ilsr.org\/","name":"Instituto para la Autosuficiencia Local","description":"","publisher":{"@id":"https:\/\/ilsr.org\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/ilsr.org\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/ilsr.org\/#organization","name":"Instituto para la Autosuficiencia Local","alternateName":"ILSR","url":"https:\/\/ilsr.org\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/ilsr.org\/#\/schema\/logo\/image\/","url":"https:\/\/ilsr.org\/wp-content\/uploads\/2025\/10\/ilsr_color.png","contentUrl":"https:\/\/ilsr.org\/wp-content\/uploads\/2025\/10\/ilsr_color.png","width":509,"height":290,"caption":"Institute for Local Self-Reliance"},"image":{"@id":"https:\/\/ilsr.org\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/localselfreliance","https:\/\/www.linkedin.com\/company\/institute-for-local-self-reliance\/","https:\/\/www.instagram.com\/ilsr_org\/"]}]}},"_links":{"self":[{"href":"https:\/\/ilsr.org\/es\/wp-json\/wp\/v2\/article\/19123","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ilsr.org\/es\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/ilsr.org\/es\/wp-json\/wp\/v2\/types\/article"}],"version-history":[{"count":2,"href":"https:\/\/ilsr.org\/es\/wp-json\/wp\/v2\/article\/19123\/revisions"}],"predecessor-version":[{"id":29943,"href":"https:\/\/ilsr.org\/es\/wp-json\/wp\/v2\/article\/19123\/revisions\/29943"}],"wp:attachment":[{"href":"https:\/\/ilsr.org\/es\/wp-json\/wp\/v2\/media?parent=19123"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}