CA SB 1436
enactedQualified ABLE Program.
California · 2025-2026 Regular Session · upper
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Quick answers
Did CA SB 1436 pass?
Yes. CA SB 1436 has been enacted into law. Latest recorded action (2026-09-27): Chaptered by Secretary of State. Chapter 714, Statutes of 2026.
What is CA SB 1436 about?
(1) Existing state sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. The Sales and Use Tax Law generally provides that the taxes are due and payable to the California Department of Tax and Fee Administration (CDTFA) quarterly on or before the last day of the month next succeeding each quarterly period and requires, for purposes of sales tax, a return to be filed by a seller that contains, among other information, the gross receipts of the seller during the preceding reporting period. The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws. Existing law, with respect to specified vehicles sold at retail on and after January 1, 2021, by a licensed dealer, except a new motor vehicle dealer, requires the dealer to pay the applicable sales tax, or use tax pursuant to the Transactions and Use Tax Law, to the Department of Motor Vehicles (DMV) acting for and on behalf of CDTFA within 30 days from the date of the sale. Existing law authorizes the CDTFA to exempt a licensed dealer from the requirement to pay the applicable taxes to the DMV if specified requirements are met, and authorizes the CDTFA to revoke that exemption if it notifies the licensed dealer of the failure to satisfy those requirements, as provided. This bill would authorize the CDTFA to reinstate the above-described exemption where specified requirements are met, and would require the CDTFA to notify the licensed dealer that the exemption is reinstated, as provided. The bill would also make nonsubstantive changes to the exemption provisions. (2) Existing federal law, the Stephen Beck, Jr., Achieving a Better Life Experience Act of 2014 (ABLE Act) , encourages and assists individuals and families to save private funds for the purpose of supporting persons with disabilities to maintain their health, independence, and quality of life by excluding from gross income distributions used for qualified disability expenses by a beneficiary of a qualified ABLE program established and maintained by a state, as specified. Existing law establishes the Qualified ABLE Program, administered by the California ABLE Act Board, in this state for purposes of implementing the federal ABLE Act. That law, among other things, authorizes the contributions to an ABLE account during the taxable year if specified requirements are met. The Personal Income Tax Law and the Corporation Tax Law, in modified conformity with federal income tax laws, generally defines "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income. Those laws, for taxable years beginning on or after January 1, 2016, conform to the exclusions from gross income provided under federal income tax law provisions relating to the ABLE Act, as those exclusions read in specified federal law prior to the One Big Beautiful Bill Act. This bill would also conform, for taxable years beginning on or after January 1, 2026, state tax law to those changes relating to qualified ABLE programs made by the One Big Beautiful Bill Act. The bill would also make conforming changes relating to the requirements for making contributions to an ABLE account.
Who sponsors CA SB 1436?
Committee on Revenue and Taxation is the primary sponsor of CA SB 1436.
Description
(1) Existing state sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. The Sales and Use Tax Law generally provides that the taxes are due and payable to the California Department of Tax and Fee Administration (CDTFA) quarterly on or before the last day of the month next succeeding each quarterly period and requires, for purposes of sales tax, a return to be filed by a seller that contains, among other information, the gross receipts of the seller during the preceding reporting period. The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws. Existing law, with respect to specified vehicles sold at retail on and after January 1, 2021, by a licensed dealer, except a new motor vehicle dealer, requires the dealer to pay the applicable sales tax, or use tax pursuant to the Transactions and Use Tax Law, to the Department of Motor Vehicles (DMV) acting for and on behalf of CDTFA within 30 days from the date of the sale. Existing law authorizes the CDTFA to exempt a licensed dealer from the requirement to pay the applicable taxes to the DMV if specified requirements are met, and authorizes the CDTFA to revoke that exemption if it notifies the licensed dealer of the failure to satisfy those requirements, as provided. This bill would authorize the CDTFA to reinstate the above-described exemption where specified requirements are met, and would require the CDTFA to notify the licensed dealer that the exemption is reinstated, as provided. The bill would also make nonsubstantive changes to the exemption provisions. (2) Existing federal law, the Stephen Beck, Jr., Achieving a Better Life Experience Act of 2014 (ABLE Act) , encourages and assists individuals and families to save private funds for the purpose of supporting persons with disabilities to maintain their health, independence, and quality of life by excluding from gross income distributions used for qualified disability expenses by a beneficiary of a qualified ABLE program established and maintained by a state, as specified. Existing law establishes the Qualified ABLE Program, administered by the California ABLE Act Board, in this state for purposes of implementing the federal ABLE Act. That law, among other things, authorizes the contributions to an ABLE account during the taxable year if specified requirements are met. The Personal Income Tax Law and the Corporation Tax Law, in modified conformity with federal income tax laws, generally defines "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income. Those laws, for taxable years beginning on or after January 1, 2016, conform to the exclusions from gross income provided under federal income tax law provisions relating to the ABLE Act, as those exclusions read in specified federal law prior to the One Big Beautiful Bill Act. This bill would also conform, for taxable years beginning on or after January 1, 2026, state tax law to those changes relating to qualified ABLE programs made by the One Big Beautiful Bill Act. The bill would also make conforming changes relating to the requirements for making contributions to an ABLE account.
- Introduced
- 2026-03-11
- Latest action
- 2026-09-27 — Chaptered by Secretary of State. Chapter 714, Statutes of 2026.
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- Committee on Revenue and Taxationauthor
Committees
Not provided by source.
Action timeline
Newest first
2026-09-27
Chaptered by Secretary of State. Chapter 714, Statutes of 2026.
became-law
2026-09-27
Approved by the Governor.
executive-signature
2026-09-04
Enrolled and presented to the Governor at 2 p.m.
executive-receipt
2026-08-27
Assembly amendments concurred in. (Ayes 39. Noes 0.) Ordered to engrossing and enrolling.
amendment-passage,committee-passage,committee-passage-favorable
2026-08-26
Ordered to special consent calendar.
2026-08-24
Read third time. Passed. Ordered to the Senate.
passage,reading-1,reading-3
2026-08-24
In Senate. Concurrence in Assembly amendments pending.
2026-08-24
Read third time. Passed. (Ayes 78. Noes 0. Page 6383.) Ordered to the Senate.
passage,reading-1,reading-3
2026-08-10
Read third time and amended.
amendment-passage,reading-1,reading-3
2026-08-10
Ordered to third reading.
reading-1,reading-3
2026-08-10
From consent calendar on motion of Assembly Member Aguiar-Curry.
2026-08-10
Ordered to third reading.
2026-08-06
Read second time. Ordered to consent calendar.
reading-1,reading-2
2026-08-05
From committee: Do pass. Ordered to consent calendar. (Ayes 15. Noes 0.) (August 5).
committee-passage,committee-passage-favorable
2026-06-16
From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 6. Noes 0.) (June 15). Re-referred to Com. on APPR.
committee-passage,committee-passage-favorable,referral-committee
2026-05-18
Referred to Com. on REV. & TAX.
referral-committee
2026-05-07
In Assembly. Read first time. Held at Desk.
reading-1
2026-05-07
Read third time. Passed. (Ayes 36. Noes 0. Page 4168.) Ordered to the Assembly.
passage,reading-1,reading-3
2026-05-05
Read second time. Ordered to consent calendar.
reading-1,reading-2
2026-05-04
From committee: Be ordered to second reading pursuant to Senate Rule 28.8 and ordered to consent calendar.
committee-passage,reading-1,reading-2
2026-04-24
Set for hearing May 4.
2026-04-22
From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 5. Noes 0. Page 4016.) (April 22). Re-referred to Com. on APPR.
committee-passage,committee-passage-favorable,referral-committee
2026-04-09
Set for hearing April 22.
2026-03-18
Referred to Com. on REV. & TAX.
referral-committee
2026-03-12
From printer. May be acted upon on or after April 11.
2026-03-11
Introduced. Read first time. To Com. on RLS. for assignment. To print.
introduction,reading-1,referral-committee
Versions
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Votes
Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar
2026-04-22 · pass · 5-0
Member-level votes (5)
- Alvarado-Gil: yes
- Ashby: yes
- Grayson: yes
- Becker: yes
- McNerney: yes
Consent Calendar 2nd SB1436 REV. & TAX.
2026-05-07 · pass · 36-0
Member-level votes (40)
- Strickland: yes
- Pérez: yes
- Laird: yes
- Menjivar: yes
- Hurtado: yes
- Arreguín: yes
- McGuire: yes
- Padilla: yes
- Seyarto: yes
- Cabaldon: yes
- Durazo: yes
- Rubio: yes
- Becker: yes
- Ashby: yes
- Weber Pierson: yes
- Dahle: yes
- Archuleta: yes
- Richardson: yes
- Choi: yes
- Cortese: yes
- Wahab: yes
- Valladares: yes
- Limón: yes
- Umberg: yes
- Allen: yes
- Caballero: yes
- Blakespear: yes
- McNerney: yes
- Ochoa Bogh: yes
- Stern: yes
- Smallwood-Cuevas: yes
- Cervantes: yes
- Reyes: yes
- Jones: yes
- Wiener: yes
- Grayson: yes
- Grove: other
- Gonzalez: other
- Alvarado-Gil: other
- Niello: other
Do pass and be re-referred to the Committee on [Appropriations] with recommendation: To Consent Calendar
2026-06-15 · pass · 6-0
Member-level votes (7)
- DeMaio: yes
- Carrillo: yes
- Gipson: yes
- Michelle Rodriguez: yes
- Quirk-Silva: yes
- McKinnor: yes
- Sanchez: other
Related bills
No related bills recorded for this bill.
Official source
Attribution
Data from openstates_api_sync, retrieved 2026-09-30T09:43:53.541144Z
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