CA AB 2394
in committeePersonal Income Tax Law: exclusions: real property.
California · 2025-2026 Regular Session · lower
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Quick answers
Did CA AB 2394 pass?
Not yet. CA AB 2394 is in committee and has not come to a final vote. Latest recorded action (2026-04-27): In committee: Set, second hearing. Held under submission.
What is CA AB 2394 about?
The Personal Income Tax Law, in conformity with federal income tax law, generally defines "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income. This bill, for taxable years beginning on or after January 1, 2027, and before January 1, 2032, would exclude from gross income gain received by a qualified taxpayer as a result of the sale or exchange of qualified real property, as defined. The bill would define "qualified taxpayer" to mean an individual who is 55 years of age or older on the date of the sale. The bill would define "qualified real property" to mean real property satisfying certain conditions, including the requirement that the property was used by the qualified taxpayer as their primary residence, as specified, and that the property is sold to a natural person. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill also would include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.
Who sponsors CA AB 2394?
Lee is the primary sponsor of CA AB 2394.
Description
The Personal Income Tax Law, in conformity with federal income tax law, generally defines "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income. This bill, for taxable years beginning on or after January 1, 2027, and before January 1, 2032, would exclude from gross income gain received by a qualified taxpayer as a result of the sale or exchange of qualified real property, as defined. The bill would define "qualified taxpayer" to mean an individual who is 55 years of age or older on the date of the sale. The bill would define "qualified real property" to mean real property satisfying certain conditions, including the requirement that the property was used by the qualified taxpayer as their primary residence, as specified, and that the property is sold to a natural person. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill also would include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.
- Introduced
- 2026-04-20
- Latest action
- 2026-04-27 — In committee: Set, second hearing. Held under submission.
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- Leeauthor
Committees
Not provided by source.
Action timeline
Newest first
2026-04-27
In committee: Set, second hearing. Held under submission.
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
2026-04-06
In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
referral-committee
2026-03-09
Referred to Com. on REV. & TAX.
referral-committee
2026-02-21
From printer. May be heard in committee March 23.
2026-02-20
Read first time. To print.
reading-1
Versions
Documents
- application/pdf
- application/pdf
- text/html
- application/pdf(no extracted text yet)
- application/pdf(no extracted text yet)
Votes
Not provided by source.
Related bills
No related bills recorded for this bill.
Official source
Attribution
Data from openstates_bulk_csv, retrieved 2026-07-24T01:34:27.960412Z
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