CA AB 376
deadPersonal Income Tax Law: Corporation Tax Law: wildfires: exclusions.
California · 2025-2026 Regular Session · lower
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Quick answers
Did CA AB 376 pass?
No. CA AB 376 did not pass — it was defeated or died in the legislative process. Latest recorded action (2026-02-02): From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
What is CA AB 376 about?
The Personal Income Tax Law and the Corporation 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 would, for taxable years beginning on or after January 1, 2023, and before January 1, 2028, provide an exclusion from gross income for a qualified taxpayer, as defined, for amounts received for costs and losses associated with wildfires, as provided. Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would include additional information required for any bill authorizing a new tax expenditure. This bill would make findings and declarations related to a gift of public funds.
Who sponsors CA AB 376?
Tangipa is the primary sponsor of CA AB 376.
Description
The Personal Income Tax Law and the Corporation 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 would, for taxable years beginning on or after January 1, 2023, and before January 1, 2028, provide an exclusion from gross income for a qualified taxpayer, as defined, for amounts received for costs and losses associated with wildfires, as provided. Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would include additional information required for any bill authorizing a new tax expenditure. This bill would make findings and declarations related to a gift of public funds.
- Introduced
- 2025-04-21
- Latest action
- 2026-02-02 — From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- Tangipaauthor
Committees
Not provided by source.
Action timeline
Newest first
2026-02-02
From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
committee-passage,failure
2026-01-31
Died pursuant to Art. IV, Sec. 10(c) of the Constitution.
failure
2025-04-28
In committee: Set, second hearing. Referred to REV. & TAX. suspense file.
referral-committee
2025-04-28
In committee: Held under submission.
2025-04-22
Re-referred to Com. on REV. & TAX.
referral-committee
2025-04-21
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
2025-03-17
In committee: Set, first hearing. Hearing canceled at the request of author.
2025-02-18
Referred to Com. on REV. & TAX.
referral-committee
2025-02-04
From printer. May be heard in committee March 6.
2025-02-03
Read first time. To print.
reading-1
Versions
Documents
- application/pdf
- application/pdf
- text/html
- 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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