🧯 SB 87: Supporting California’s Volunteer Firefighters

Sacramento, CA — October 1, 2025

Governor Gavin Newsom has signed Senate Bill 87 (SB 87), authored by Senator Kelly Seyarto, to extend critical tax relief for California’s all-volunteer fire departments. These departments, which rely heavily on community donations and fundraising, play a vital role in protecting rural and underserved areas across the state.

🔍 What SB 87 Does

  • Extends the tax exemption for all-volunteer fire departments under the Sales and Use Tax Law from January 1, 2026 to January 1, 2031 LegiScan.
  • Allows these departments to be treated as consumers rather than retailers when selling tangible personal property, as long as profits are used exclusively for department operations LegiScan.
  • Waives state reimbursement to local agencies for revenue losses caused by this exemption, meaning cities and counties will not be compensated for the lost tax revenue LegiScan.
  • Includes performance indicators and data collection requirements to ensure transparency and accountability for this tax expenditure LegiScan.

đźš’ Why It Matters

California’s all-volunteer fire departments often operate on shoestring budgets. SB 87 helps them:

  • Keep more of their fundraising proceeds.
  • Invest in essential equipment and training.
  • Continue serving communities without paid staff.

A policy analysis from the Assembly Revenue and Taxation Committee emphasized that this legislation is “vital to the survival and effectiveness of California’s all-volunteer fire departments” Committee on Revenue and Taxation.

đź—ł Legislative Timeline

  • Introduced: January 21, 2025
  • Passed Senate: May 29, 2025
  • Passed Assembly: September 2025
  • Signed into law: October 1, 2025
  • Chaptered as: Chapter 212, Statutes of 2025