CA AB 2084
enactedCorporation Tax Law: tax-exempt organizations: revocation of tax-exempt status.
California · 2025-2026 Regular Session · lower
Subscribe in a feed reader. The feed covers recorded actions from the last 30 days; Bill Commons may record an action after it happened at the legislature.
Quick answers
Did CA AB 2084 pass?
Yes. CA AB 2084 has been enacted into law. Latest recorded action (2026-09-30): Chaptered by Secretary of State - Chapter 921, Statutes of 2026.
What is CA AB 2084 about?
Existing law, the Corporation Tax Law, exempts organizations that are organized and operated for nonprofit purposes, as specified, from taxes imposed by that law if the Franchise Tax Board issues a determination exempting the organization from tax, except as provided. To receive a determination of exemption from the board, existing law requires the organization to either submit an application for exemption or to submit documentation of exemption from federal income tax law, as provided. For organizations that submit documentation of their federal exemption, existing law requires the board to suspend or revoke, as applicable, an organization's state exemption upon notification that the organization's federal exemption is suspended or revoked. This bill would instead authorize the board, in its discretion, to retain the organization's tax-exempt status for state income tax purposes if it determines this suspension or revocation occurred for reasons other than fraud, intentional misrepresentation, misuse or diversion of organizational funds, failure to file necessary returns or reports, or other breaches of organizational reporting or governance requirements. This bill would take effect immediately as a tax levy.
Who sponsors CA AB 2084?
Bauer-Kahan is the primary sponsor of CA AB 2084.
Description
Existing law, the Corporation Tax Law, exempts organizations that are organized and operated for nonprofit purposes, as specified, from taxes imposed by that law if the Franchise Tax Board issues a determination exempting the organization from tax, except as provided. To receive a determination of exemption from the board, existing law requires the organization to either submit an application for exemption or to submit documentation of exemption from federal income tax law, as provided. For organizations that submit documentation of their federal exemption, existing law requires the board to suspend or revoke, as applicable, an organization's state exemption upon notification that the organization's federal exemption is suspended or revoked. This bill would instead authorize the board, in its discretion, to retain the organization's tax-exempt status for state income tax purposes if it determines this suspension or revocation occurred for reasons other than fraud, intentional misrepresentation, misuse or diversion of organizational funds, failure to file necessary returns or reports, or other breaches of organizational reporting or governance requirements. This bill would take effect immediately as a tax levy.
- Introduced
- 2026-03-27
- Latest action
- 2026-09-30 — Chaptered by Secretary of State - Chapter 921, Statutes of 2026.
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- Bauer-Kahanauthor
Committees
Not provided by source.
Action timeline
Newest first
2026-09-30
Chaptered by Secretary of State - Chapter 921, Statutes of 2026.
became-law
2026-09-30
Approved by the Governor.
executive-signature
2026-08-27
Enrolled and presented to the Governor at 4 p.m.
2026-08-20
In Assembly. Ordered to Engrossing and Enrolling.
2026-08-20
Read third time. Passed. Ordered to the Assembly. (Ayes 28. Noes 10.).
2026-08-20
Read third time. Passed. Ordered to the Assembly. (Ayes 28. Noes 10. Page 5584.).
2026-08-13
From committee: Do pass. (Ayes 5. Noes 2.) (August 13).
2026-08-13
Read second time. Ordered to third reading.
2026-08-03
In committee: Referred to APPR. suspense file.
2026-06-24
From committee: Do pass and re-refer to Com. on APPR. (Ayes 4. Noes 0.) (June 24). Re-referred to Com. on APPR.
committee-passage,committee-passage-favorable,referral-committee
2026-06-03
Referred to Com. on REV. & TAX.
referral-committee
2026-05-21
In Senate. Read first time. To Com. on RLS. for assignment.
reading-1,referral-committee
2026-05-21
Read third time. Passed. Ordered to the Senate. (Ayes 56. Noes 16. Page 5224.)
passage,reading-1,reading-3
2026-05-18
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2026-05-14
Joint Rule 62(a), file notice suspended. (Page 5030.)
2026-05-14
From committee: Do pass. (Ayes 11. Noes 3.) (May 14).
committee-passage,committee-passage-favorable
2026-05-13
In committee: Set, first hearing. Referred to APPR. suspense file.
referral-committee
2026-04-28
From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 2.) (April 27). Re-referred to Com. on APPR.
committee-passage,committee-passage-favorable,referral-committee
2026-04-21
Re-referred to Com. on REV. & TAX.
referral-committee
2026-04-20
From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
amendment-introduction,amendment-passage,committee-passage,reading-1,reading-2,referral-committee
2026-04-13
In committee: Set, second hearing. Referred to REV. & TAX. suspense file.
referral-committee
2026-04-06
In committee: Set, first hearing. Hearing canceled at the request of author.
2026-04-06
Re-referred to Com. on REV. & TAX.
referral-committee
2026-03-27
From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
amendment-introduction,amendment-passage,committee-passage,reading-1,reading-2,referral-committee
2026-03-02
Referred to Com. on REV. & TAX.
referral-committee
2026-02-19
From printer. May be heard in committee March 21.
2026-02-18
Read first time. To print.
reading-1
Versions
Documents
- application/pdf
- application/pdf
- application/pdf
- text/html
- application/pdf(no extracted text yet)
- application/pdf(no extracted text yet)
- application/pdf(no extracted text yet)
- application/pdf(no extracted text yet)
- application/pdf(no extracted text yet)
- application/pdf(no extracted text yet)
- application/pdf(no extracted text yet)
- application/pdf
- application/pdf
Votes
Do pass and be re-referred to the Committee on [Appropriations]
2026-04-27 · pass · 5-2
Member-level votes (7)
- Carrillo: yes
- Gipson: yes
- Quirk-Silva: yes
- McKinnor: yes
- Michelle Rodriguez: yes
- DeMaio: no
- Sanchez: no
Do pass.
2026-05-14 · pass · 11-3
Member-level votes (15)
- Krell: yes
- Sharp-Collins: yes
- Wicks: yes
- Pacheco: yes
- Caloza: yes
- Fong: yes
- Calderon: yes
- Solache: yes
- Pellerin: yes
- Aguiar-Curry: yes
- Mark González: yes
- Tangipa: no
- Dixon: no
- Hoover: no
- Ta: other
AB 2084 Bauer-Kahan Assembly Third Reading
2026-05-21 · pass · 56-16
Member-level votes (80)
- Lowenthal: yes
- Stefani: yes
- Mark González: yes
- Soria: yes
- Ortega: yes
- Sharp-Collins: yes
- Ávila Farías: yes
- Schultz: yes
- Berman: yes
- Schiavo: yes
- Rogers: yes
- Papan: yes
- Petrie-Norris: yes
- Caloza: yes
- Ahrens: yes
- Haney: yes
- Solache: yes
- Nguyen: yes
- Patel: yes
- Wicks: yes
- Bonta: yes
- Aguiar-Curry: yes
- Calderon: yes
- Quirk-Silva: yes
- Kalra: yes
- Lee: yes
- Michelle Rodriguez: yes
- Gabriel: yes
- Boerner: yes
- Krell: yes
- Ransom: yes
- Bryan: yes
- Rivas: yes
- Wilson: yes
- Pacheco: yes
- Bains: yes
- Harabedian: yes
- Zbur: yes
- Valencia: yes
- Carrillo: yes
- Fong: yes
- Addis: yes
- Connolly: yes
- Gipson: yes
- Elhawary: yes
- Pellerin: yes
- Ward: yes
- McKinnor: yes
- Hart: yes
- Bennett: yes
- Jackson: yes
- Muratsuchi: yes
- Blanca Rubio: yes
- Irwin: yes
- Alvarez: yes
- Bauer-Kahan: yes
- Ellis: no
- Ta: no
- Castillo: no
- Hadwick: no
- Tangipa: no
- Patterson: no
- DeMaio: no
- Dixon: no
- Gallagher: no
- Johnson: no
- Flora: no
- Macedo: no
- Davies: no
- Sanchez: no
- Wallis: no
- Jeff Gonzalez: no
- Celeste Rodriguez: other
- Ramos: other
- Garcia: other
- Lackey: other
- Arambula: other
- Alanis: other
- Hoover: other
- Chen: other
Do pass, but first be re-referred to the Committee on [Appropriations]
2026-06-24 · pass · 4-0
Member-level votes (5)
- Ashby: yes
- Becker: yes
- McNerney: yes
- Grayson: yes
- Alvarado-Gil: other
Related bills
No related bills recorded for this bill.
Official source
Attribution
Data from openstates_api_sync, retrieved 2026-10-02T00:25:57.024770Z
Inspect retained evidence for changes recorded after evidence tracking began:
Session-wide evidence can include changes to other bills:
Use this data
Every field on this page is available from the free public API — no key or licence required. Fetch this bill as JSON: GET /api/v1/bills?jurisdiction=CA&identifier=AB 2084. See the API docs or the MCP server for AI assistants.
Known limitations
- Sponsor party and chamber affiliation are not yet captured by this API.
- Committee referrals are not yet captured.
- Some documents have no extracted text yet, so version comparison may be limited.
See the methodology page for data sources and limitations.