CA AB 796

dead

Social media platforms: advertising: tax.

California · 2025-2026 Regular Session · lower

Description

Existing law imposes various taxes, including a tax on income, the gross receipts from the sale of tangible personal property, and real property. This bill would impose a tax on a social media platform provider, as defined, equal to an unspecified percentage of the annual gross receipts derived from the purchase of programmatic advertising for distribution on the provider's social media platform, as provided. The bill would require the California Department of Tax and Fee Administration to administer the tax pursuant to the Fee Collection Procedures Law, the violation of which is a crime. By extending the application of the Fee Collection Procedures Law, this bill would impose a state-mandated local program. This bill would create the Social Media Safety Trust Fund within the State Treasury and would require all moneys raised pursuant to these taxes be deposited into the fund. The bill would establish various accounts within the fund and would allocate moneys into those accounts for expenditure according to specified purposes, including an Education Account, Mental Health Care Account, Research and Development Account, and Social Services Account. The bill would continuously appropriate the moneys in the fund to administer those provisions. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason.

Introduced: 2025-03-28
Status date: —
Latest action: 2026-02-02 — From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
Bill type: bill,appropriation
Last updated: —

Subjects

Committees

Not provided by source.

Action timeline

2025-02-18
Read first time. To print.
reading-1
2025-02-19
From printer. May be heard in committee March 21.
2025-03-28
Referred to Coms. on P. & C.P. and REV. & TAX.
referral-committee
2025-03-28
From committee chair, with author's amendments: Amend, and re-refer to Com. on P. & C.P. Read second time and amended.
amendment-introduction,amendment-passage,committee-passage,reading-1,reading-2,referral-committee
2025-04-01
Re-referred to Com. on P. & C.P.
referral-committee
2025-04-23
From committee: Do pass and re-refer to Com. on REV. & TAX. (Ayes 8. Noes 4.) (April 22). Re-referred to Com. on REV. & TAX.
committee-passage,committee-passage-favorable,referral-committee
2025-04-28
In committee: Set, first hearing. Hearing canceled at the request of author.
2026-01-05
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
2026-01-06
Re-referred to Com. on REV. & TAX.
referral-committee
2026-01-12
In committee: Set, second hearing. Referred to REV. & TAX. suspense file.
referral-committee
2026-01-12
In committee: Held under submission.
2026-01-31
Died pursuant to Art. IV, Sec. 10(c) of the Constitution.
failure
2026-02-02
From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
committee-passage,failure

Versions

02/18/25 - Introduced — 2025-02-18Compare
03/28/25 - Amended Assembly — 2025-03-28Compare
01/05/26 - Amended Assembly — 2026-01-05Compare
AB796Compare
(document, no version)Compare

Documents

Votes

Do pass and be re-referred to the Committee on [Revenue and Taxation]
2025-04-22 · pass · 8-4
Member-level votes (15)
- Lowenthal: yes
- Wicks: yes
- Bryan: yes
- Bauer-Kahan: yes
- Ortega: yes
- McKinnor: yes
- Pellerin: yes
- Ward: yes
- Macedo: no
- Patterson: no
- DeMaio: no
- Dixon: no
- Wilson: other
- Petrie-Norris: other
- Irwin: other

Related bills

No related bills recorded for this bill.

Official source

http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260AB796

Attribution

Data from openstates_bulk_csv, retrieved 2026-07-24T01:34:27.960412Z

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