(

a) On or after January 1, 2023, there are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, a qualified motor vehicle sold to a qualified buyer. (

b) For purposes of this section, all of the following

definitions apply: (1) “Qualified motor vehicle” means a vehicle for which a grant letter is awarded to the qualified buyer under the Clean Cars All Program established by

Section 44124.5 of the Health and Safety Code. (2) “Qualified buyer” means an individual to whom an award letter or other approval documentation was issued by any entity implementing the Clean Cars All Program indicating that their application was approved for a grant under the Clean Cars All Program. (c)

(1) Notwithstanding any provision of the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with

Section 7200)) or the Transactions and Use Tax Law (Part 1.6 (commencing with

Section 7251)), the exemption established by this

section does not apply with respect to any tax levied by a county, city, or district pursuant to, or in accordance with, either of those laws.

(2) Notwithstanding subdivision (a), the exemption established by this

section shall not apply with respect to any tax levied pursuant to

Section 6051.2 or 6201.2, pursuant to

Section of

Article XIII of the California Constitution, or any tax levied pursuant to

Section or that is deposited in the State Treasury to the credit of the Local Revenue Fund pursuant to

Section 6051.15 or 6201.15. (

d) For the purposes of complying with

Section 41, the Legislature finds and declares all of the following:

(1) The specific goal, purpose, and objective that the exemption will achieve is to increase the number of low-income California drivers participating in the Clean Cars All Program and to encourage those drivers to scrap their older, high-polluting car and replace it with a zero- or near-zero emission vehicle.

(2) Detailed performance indicators measure whether the exemption meets the goal, purpose, and objective described in paragraph (1) are the following: (

A) The number of taxpayers exempting the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, a qualified motor vehicle sold to a qualified buyer under the Clean Cars All Program pursuant to this section. (

B) The total dollar amount of moneys exempted under this section. (

C) The total number of qualified buyers in each tax bracket for whom a taxpayer claimed an exemption under this section.

(3) On or before March 1, 2024, and annually thereafter, the California Department of Tax and Fee Administration shall analyze the performance indicators in paragraph (2) and shall report its findings, in compliance with

Section of the Government Code, to the Legislature. (

e) This

section shall remain in effect only until January 1, 2028, and as of that date is repealed.