Cal. Health & Safety Code § 39740.2

(a) No later than July 1, 2023, the Natural Resources Agency, in coordination with the California Environmental Protection Agency, the state board, the Department of Food and Agriculture, and other relevant state agencies, shall establish the Natural and Working Lands Climate Smart Strategy. In developing this strategy, the agencies shall do all of the following:
1. (1) Create a framework to advance the state’s climate goals.
2. (2) Consider, based on the best available estimates, how increasing fire risk, warming temperatures, decreasing precipitation, and other climate change impacts will affect the ability of the state to sequester carbon on natural and working lands.
3. (3) Support the economic and resource value of the lands and consider multiple benefits.
4. (4) Support pathways for sectors, such as agriculture and forestry, to participate in the transition to a carbon neutrality economy.
5. (5) Collect public feedback and conduct outreach.
6. (6) Seek to align funding mechanisms to advance the strategy.
(b) The state board, as part of its scoping plan prepared pursuant to Section 38561, shall establish carbon dioxide removal targets for 2030 and beyond, and shall take into consideration the Natural and Working Lands Climate Smart Strategy, science-based data, cost-effectiveness, and technological feasibility in setting the targets pursuant to this subdivision. The state board shall consider a range of targets, including those in line with the special report prepared by the United Nations’ Intergovernmental Panel on Climate Change (IPCC) entitled “Global Warming of 1.5 degrees Celsius,” issued October 6, 2018, and leading carbon removal commitments globally, as well as recent and emerging research on carbon dioxide removal potential in California and market and technology conditions.