CA SB 1349
enactedTaxation: tax expenditures: Legislative Analyst's Office: assessment, report, and recommendation.
California · 2025-2026 Regular Session · upper
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Quick answers
Did CA SB 1349 pass?
Yes. CA SB 1349 has been enacted into law. Latest recorded action (2026-09-20): Chaptered by Secretary of State. Chapter 433, Statutes of 2026.
What is CA SB 1349 about?
Existing law, including, but not limited to, property tax law, the Sales and Use Tax Law, the Personal Income Tax Law, the Corporation Tax Law, the Motor Vehicle Fuel Tax Law, the law governing the taxation of insurers, the Use Fuel Tax Law, and the Diesel Fuel Tax Law, provides for tax expenditures, including exemptions, deductions, exclusions, and credits against the taxes imposed by those laws. The bill would require the Legislative Analyst's Office (LAO) to comprehensively assess the major tax expenditures, as defined, of the state, write and publish a report on each major tax expenditure, and make a recommendation to the Legislature based on each report. In this regard, the bill would require LAO, as part of the comprehensive assessments, to identify any savings that the Legislature can realize by reducing or limiting the major tax expenditures, and require them to consider certain criteria when finalizing each report, including the extent to which the major tax expenditure is a cost-effective use of resources compared to other options to address the same purpose, intent, or goal. The bill would require LAO to complete and publish on its internet website its first report on a major tax expenditure by January 1, 2028, and to complete and publish on its internet website each subsequent report on a major tax expenditure annually in a sequence determined by the office thereafter until the fifth and final report is submitted on January 1, 2032. The bill would require the Senate Committee on Revenue and Taxation and the Assembly Committee on Revenue and Taxation, to hold a joint public hearing on these reports by each August 15 of the second year of the legislative session, as specified. To the extent that LAO needs access to taxpayer data and information, the bill would require the Franchise Tax Board, the California Department of Tax and Fee Administration, and the Employment Development Department to ensure that relevant anonymized taxpayer data is made available and ensure that appropriate levels of data security and privacy protections are in place for transferred or sensitive data. The bill would repeal its provisions on January 1, 2033. The bill would make findings and declarations relating to these provisions.
Who sponsors CA SB 1349?
Gonzalez is the primary sponsor of CA SB 1349, joined by 11 cosponsors.
Description
Existing law, including, but not limited to, property tax law, the Sales and Use Tax Law, the Personal Income Tax Law, the Corporation Tax Law, the Motor Vehicle Fuel Tax Law, the law governing the taxation of insurers, the Use Fuel Tax Law, and the Diesel Fuel Tax Law, provides for tax expenditures, including exemptions, deductions, exclusions, and credits against the taxes imposed by those laws. The bill would require the Legislative Analyst's Office (LAO) to comprehensively assess the major tax expenditures, as defined, of the state, write and publish a report on each major tax expenditure, and make a recommendation to the Legislature based on each report. In this regard, the bill would require LAO, as part of the comprehensive assessments, to identify any savings that the Legislature can realize by reducing or limiting the major tax expenditures, and require them to consider certain criteria when finalizing each report, including the extent to which the major tax expenditure is a cost-effective use of resources compared to other options to address the same purpose, intent, or goal. The bill would require LAO to complete and publish on its internet website its first report on a major tax expenditure by January 1, 2028, and to complete and publish on its internet website each subsequent report on a major tax expenditure annually in a sequence determined by the office thereafter until the fifth and final report is submitted on January 1, 2032. The bill would require the Senate Committee on Revenue and Taxation and the Assembly Committee on Revenue and Taxation, to hold a joint public hearing on these reports by each August 15 of the second year of the legislative session, as specified. To the extent that LAO needs access to taxpayer data and information, the bill would require the Franchise Tax Board, the California Department of Tax and Fee Administration, and the Employment Development Department to ensure that relevant anonymized taxpayer data is made available and ensure that appropriate levels of data security and privacy protections are in place for transferred or sensitive data. The bill would repeal its provisions on January 1, 2033. The bill would make findings and declarations relating to these provisions.
- Introduced
- 2026-02-20
- Latest action
- 2026-09-20 — Chaptered by Secretary of State. Chapter 433, Statutes of 2026.
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- Gonzalezauthor
- Cortesecoauthor
- Durazocoauthor
- Pérezcoauthor
- Bontacoauthor
- Connollycoauthor
- Garciacoauthor
- Mark Gonzálezcoauthor
- Haneycoauthor
- McKinnorcoauthor
- Ortegacoauthor
- Ahrenscoauthor
Committees
Not provided by source.
Action timeline
Newest first
2026-09-20
Chaptered by Secretary of State. Chapter 433, Statutes of 2026.
became-law
2026-09-20
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 30. Noes 10.) Ordered to engrossing and enrolling.
amendment-passage,committee-passage,committee-passage-favorable
2026-08-24
Assembly amendments concurred in. (Ayes 30. Noes 10. Page 5691.) Ordered to engrossing and enrolling.
2026-08-20
In Senate. Concurrence in Assembly amendments pending.
2026-08-20
Read third time. Passed. Ordered to the Senate.
passage,reading-1,reading-3
2026-08-20
Read third time. Passed. (Ayes 57. Noes 18. Page 6303.) Ordered to the Senate.
passage,reading-1,reading-3
2026-08-13
From committee: Do pass. (Ayes 11. Noes 4.) (August 13).
committee-passage,committee-passage-favorable
2026-08-13
Assembly Rule 63 suspended.
2026-08-13
Coauthors revised.
2026-08-13
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2026-07-01
July 1 set for first hearing. Placed on suspense file.
2026-06-17
Read second time and amended. Re-referred to Com. on APPR.
amendment-passage,reading-1,reading-2,referral-committee
2026-06-16
From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 5. Noes 1.) (June 15).
amendment-passage,committee-passage,committee-passage-favorable,referral-committee
2026-06-08
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
2026-05-26
Referred to Com. on 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 30. Noes 8. Page 4350.) Ordered to the Assembly.
passage,reading-1,reading-3
2026-05-14
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2026-05-14
From committee: Do pass. (Ayes 5. Noes 2. Page 4274.) (May 14).
committee-passage,committee-passage-favorable
2026-05-08
Set for hearing May 14.
2026-05-04
May 4 hearing: Placed on APPR. suspense file.
2026-04-28
From committee with author's amendments. Read second time and amended. Re-referred to Com. on APPR.
amendment-passage,committee-passage,reading-1,reading-2,referral-committee
2026-04-24
Set for hearing May 4.
2026-04-16
Re-referred to Com. on APPR.
referral-committee
2026-04-16
Withdrawn from committee.
withdrawal
2026-04-14
Read second time and amended. Re-referred to Com. on G.O.
amendment-passage,reading-1,reading-2,referral-committee
2026-04-13
From committee: Do pass as amended and re-refer to Com. on G.O. (Ayes 4. Noes 1. Page 3795.) (April 8).
amendment-passage,committee-passage,committee-passage-favorable,referral-committee
2026-04-06
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
2026-03-25
Set for hearing April 8.
2026-03-04
Referred to Coms. on REV. & TAX. and G.O.
referral-committee
2026-02-23
From printer. May be acted upon on or after March 23.
2026-02-23
Read first time.
reading-1
2026-02-20
Introduced. To Com. on RLS. for assignment. To print.
introduction,referral-committee
Versions
- 02/20/26 - Introduced — 2026-02-20Compare
- 04/06/26 - Amended Senate — 2026-04-06Compare
- 04/14/26 - Amended Senate — 2026-04-14Compare
- 04/28/26 - Amended Senate — 2026-04-28Compare
- 06/08/26 - Amended Assembly — 2026-06-08Compare
- 06/17/26 - Amended Assembly — 2026-06-17Compare
- 08/25/26 - Enrolled — 2026-08-25Compare
- SB1349Compare
- (document, no version)Compare
Documents
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Votes
Do pass as amended, but first amend, and re-refer to the Committee on [Governmental Organization]
2026-04-08 · pass · 4-1
Member-level votes (5)
- McNerney: yes
- Grayson: yes
- Becker: yes
- Ashby: yes
- Alvarado-Gil: no
Placed on suspense file
2026-05-04 · pass · 7-0
Member-level votes (7)
- Dahle: yes
- Cervantes: yes
- Wahab: yes
- Richardson: yes
- Seyarto: yes
- Cabaldon: yes
- Grayson: yes
Do pass
2026-05-14 · pass · 5-2
Member-level votes (7)
- Wahab: yes
- Cervantes: yes
- Cabaldon: yes
- Richardson: yes
- Grayson: yes
- Dahle: no
- Seyarto: no
3rd Reading SB1349 Gonzalez et al.
2026-05-19 · pass · 30-8
Member-level votes (40)
- Weber Pierson: yes
- Allen: yes
- Cortese: yes
- Hurtado: yes
- Wiener: yes
- Limón: yes
- Grayson: yes
- Becker: yes
- Cervantes: yes
- Rubio: yes
- McGuire: yes
- Stern: yes
- Smallwood-Cuevas: yes
- Gonzalez: yes
- Padilla: yes
- Durazo: yes
- Cabaldon: yes
- Arreguín: yes
- Umberg: yes
- Ashby: yes
- Menjivar: yes
- Laird: yes
- Blakespear: yes
- Archuleta: yes
- Richardson: yes
- McNerney: yes
- Pérez: yes
- Caballero: yes
- Reyes: yes
- Wahab: yes
- Strickland: no
- Alvarado-Gil: no
- Ochoa Bogh: no
- Dahle: no
- Jones: no
- Choi: no
- Valladares: no
- Seyarto: no
- Grove: other
- Niello: other
Do pass as amended and be re-referred to the Committee on [Appropriations]
2026-06-15 · pass · 5-1
Member-level votes (7)
- Carrillo: yes
- Gipson: yes
- Michelle Rodriguez: yes
- Quirk-Silva: yes
- McKinnor: yes
- DeMaio: no
- Sanchez: other
Related bills
No related bills recorded for this bill.
Official source
Attribution
Data from openstates_api_sync, retrieved 2026-09-21T17:04:25.055985Z
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