CA SB 1172
enactedBradley-Burns Uniform Local Sales and Use Tax Law: tax sharing agreements.
California · 2025-2026 Regular Session · upper
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 SB 1172 pass?
Yes. CA SB 1172 has been enacted into law. Latest recorded action (2026-09-30): Chaptered by Secretary of State. Chapter 1013, Statutes of 2026.
What is CA SB 1172 about?
Existing law prohibits a local agency from entering into any form of agreement that would result, directly or indirectly, in the payment, transfer, diversion, or rebate of any tax revenue resulting from the imposition of a sales and use tax under the Bradley-Burns Uniform Local Sales and Use Tax Law to any person for any purpose when the agreement results in a reduction in the amount of revenue under the Bradley-Burns Uniform Local Sales and Use Tax Law that, in the absence of the agreement, would be received by another local agency and the retailer continues to maintain a physical presence within the territorial jurisdiction of that other local agency. Existing law also requires a local agency entering into an agreement that results in a reduction of the amount of revenue under the Bradley-Burns Uniform Local Sales and Use Tax Law that, in the absence of the agreement, would be received by another local agency to take certain actions with respect to that agreement, including posting the proposed agreement on its internet website for at least 30 days prior to ratification or approval of that agreement by its governing body. This bill would prohibit a person from paying compensation to a consultant with respect to a specific tax sharing agreement, as defined, that exceeds the lower of 5% of the total tax revenues shared pursuant to the tax sharing agreement and $250,000. The bill would define a tax sharing agreement for this purpose to mean any agreement that would result, directly or indirectly, in the payment, transfer, diversion, or rebate of any tax revenue resulting from the imposition of a sales and use tax under the Bradley-Burns Uniform Local Sales and Use Tax Law to any person for any purpose. The bill would exclude from these provisions agreements between a local agency and a member of the agency's staff directly employed by the jurisdiction or technical consultants providing noncompensated advisory services. The bill would apply these provisions only to agreements entered into on and after January 1, 2027. The bill would include findings that changes proposed by this bill address a matter of statewide concern rather than a municipal affair and, therefore, apply to all cities, including charter cities.
Who sponsors CA SB 1172?
Hurtado is the primary sponsor of CA SB 1172.
Description
Existing law prohibits a local agency from entering into any form of agreement that would result, directly or indirectly, in the payment, transfer, diversion, or rebate of any tax revenue resulting from the imposition of a sales and use tax under the Bradley-Burns Uniform Local Sales and Use Tax Law to any person for any purpose when the agreement results in a reduction in the amount of revenue under the Bradley-Burns Uniform Local Sales and Use Tax Law that, in the absence of the agreement, would be received by another local agency and the retailer continues to maintain a physical presence within the territorial jurisdiction of that other local agency. Existing law also requires a local agency entering into an agreement that results in a reduction of the amount of revenue under the Bradley-Burns Uniform Local Sales and Use Tax Law that, in the absence of the agreement, would be received by another local agency to take certain actions with respect to that agreement, including posting the proposed agreement on its internet website for at least 30 days prior to ratification or approval of that agreement by its governing body. This bill would prohibit a person from paying compensation to a consultant with respect to a specific tax sharing agreement, as defined, that exceeds the lower of 5% of the total tax revenues shared pursuant to the tax sharing agreement and $250,000. The bill would define a tax sharing agreement for this purpose to mean any agreement that would result, directly or indirectly, in the payment, transfer, diversion, or rebate of any tax revenue resulting from the imposition of a sales and use tax under the Bradley-Burns Uniform Local Sales and Use Tax Law to any person for any purpose. The bill would exclude from these provisions agreements between a local agency and a member of the agency's staff directly employed by the jurisdiction or technical consultants providing noncompensated advisory services. The bill would apply these provisions only to agreements entered into on and after January 1, 2027. The bill would include findings that changes proposed by this bill address a matter of statewide concern rather than a municipal affair and, therefore, apply to all cities, including charter cities.
- Introduced
- 2026-02-18
- Latest action
- 2026-09-30 — Chaptered by Secretary of State. Chapter 1013, Statutes of 2026.
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- Hurtadoauthor
Committees
Not provided by source.
Action timeline
Newest first
2026-09-30
Chaptered by Secretary of State. Chapter 1013, Statutes of 2026.
became-law
2026-09-30
Approved by the Governor.
executive-signature
2026-08-28
Enrolled and presented to the Governor at 4 p.m.
2026-08-24
Assembly amendments concurred in. (Ayes 38. Noes 0.) Ordered to engrossing and enrolling.
amendment-passage,committee-passage,committee-passage-favorable
2026-08-24
Assembly amendments concurred in. (Ayes 40. Noes 0. Page 5680.) Ordered to engrossing and enrolling.
2026-08-24
Assembly amendments concurred in. (Ayes 40. Noes 0.) Ordered to engrossing and enrolling.
amendment-passage,committee-passage,committee-passage-favorable
2026-08-13
Read third time. Passed. Ordered to the Senate.
passage,reading-1,reading-3
2026-08-13
In Senate. Concurrence in Assembly amendments pending.
2026-08-13
Read third time. Passed. (Ayes 71. Noes 0. Page 6147.) Ordered to the Senate.
passage,reading-1,reading-3
2026-07-02
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2026-07-01
Read second time and amended. Ordered to second reading.
amendment-passage,reading-1,reading-2
2026-06-30
From committee: Do pass as amended. (Ayes 7. Noes 0.) (June 29).
amendment-passage,committee-passage,committee-passage-favorable
2026-06-18
From committee: Do pass and re-refer to Com. on REV. & TAX. (Ayes 10. Noes 0.) (June 17). Re-referred to Com. on REV. & TAX.
committee-passage,committee-passage-favorable,referral-committee
2026-06-01
Referred to Coms. on L. GOV. and REV. & TAX.
referral-committee
2026-05-20
In Assembly. Read first time. Held at Desk.
reading-1
2026-05-19
Read third time. Passed. (Ayes 36. Noes 0. Page 4336.) Ordered to the Assembly.
passage,reading-1,reading-3
2026-04-28
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2026-04-27
Ordered to second reading.
reading-1,reading-2
2026-04-27
Withdrawn from committee.
withdrawal
2026-04-23
Read second time and amended. Re-referred to Com. on APPR.
amendment-passage,reading-1,reading-2,referral-committee
2026-04-22
From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 4. Noes 0. Page 4015.) (April 22).
amendment-passage,committee-passage,committee-passage-favorable,referral-committee
2026-04-16
Set for hearing April 22.
2026-04-16
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
amendment-passage,committee-passage,reading-1,reading-2,referral-committee
2026-04-15
From committee: Do pass and re-refer to Com. on REV. & TAX. (Ayes 6. Noes 0. Page 3904.) (April 15). Re-referred to Com. on REV. & TAX.
committee-passage,committee-passage-favorable,referral-committee
2026-04-09
Set for hearing April 15.
2026-04-08
Re-referred to Coms. on L. GOV. and REV. & TAX.
referral-committee
2026-03-23
From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS.
amendment-passage,committee-passage,reading-1,reading-2,referral-committee
2026-02-26
Referred to Com. on RLS.
referral-committee
2026-02-19
From printer. May be acted upon on or after March 21.
2026-02-18
Introduced. Read first time. To Com. on RLS. for assignment. To print.
introduction,reading-1,referral-committee
Versions
- 02/18/26 - Introduced — 2026-02-18Compare
- 03/23/26 - Amended Senate — 2026-03-23Compare
- 04/16/26 - Amended Senate — 2026-04-16Compare
- 04/23/26 - Amended Senate — 2026-04-23Compare
- 07/01/26 - Amended Assembly — 2026-07-01Compare
- 08/25/26 - Enrolled — 2026-08-25Compare
- 09/30/26 - Chaptered — 2026-09-30Compare
- SB1172Compare
- (document, no version)Compare
Documents
- application/pdf
- application/pdf
- 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, but first be re-referred to the Committee on [Revenue and Taxation]
2026-04-15 · pass · 6-0
Member-level votes (7)
- Cervantes: yes
- Durazo: yes
- Ashby: yes
- Choi: yes
- Laird: yes
- Arreguín: yes
- Seyarto: other
Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations]
2026-04-22 · pass · 4-0
Member-level votes (5)
- Ashby: yes
- Grayson: yes
- McNerney: yes
- Becker: yes
- Alvarado-Gil: other
3rd Reading
2026-05-19 · pass · 36-0
Member-level votes (40)
- Weber Pierson: yes
- Allen: yes
- Cortese: yes
- Hurtado: yes
- Ochoa Bogh: yes
- Wiener: yes
- Limón: yes
- Grayson: yes
- Becker: yes
- Cervantes: yes
- Rubio: yes
- McGuire: yes
- Stern: yes
- Smallwood-Cuevas: yes
- Gonzalez: yes
- Padilla: yes
- Choi: yes
- Durazo: yes
- Cabaldon: yes
- Arreguín: yes
- Strickland: yes
- Umberg: yes
- Ashby: yes
- Menjivar: yes
- Laird: yes
- Valladares: yes
- Blakespear: yes
- Archuleta: yes
- Richardson: yes
- McNerney: yes
- Pérez: yes
- Caballero: yes
- Dahle: yes
- Reyes: yes
- Wahab: yes
- Seyarto: yes
- Jones: other
- Grove: other
- Alvarado-Gil: other
- Niello: other
Do pass and be re-referred to the Committee on [Revenue and Taxation]
2026-06-17 · pass · 10-0
Member-level votes (10)
- Alanis: yes
- Stefani: yes
- Pacheco: yes
- Fong: yes
- Carrillo: yes
- Wilson: yes
- Ward: yes
- Ta: yes
- Blanca Rubio: yes
- Ransom: yes
Do pass as amended.
2026-06-29 · pass · 7-0
Member-level votes (7)
- Quirk-Silva: yes
- Gipson: yes
- McKinnor: yes
- Sanchez: yes
- Carrillo: yes
- DeMaio: yes
- Michelle Rodriguez: yes
Related bills
No related bills recorded for this bill.
Official source
Attribution
Data from openstates_api_sync, retrieved 2026-10-01T22:22:03.828657Z
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=SB 1172. 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.