CA SB 376
enactedIncomplete gift nongrantor trusts: Personal Income Tax Law.
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 376 pass?
Yes. CA SB 376 has been enacted into law. Latest recorded action (2025-10-06): Chaptered by Secretary of State. Chapter 410, Statutes of 2025.
What is CA SB 376 about?
Existing law, the Personal Income Tax Law, in partial conformity with federal income tax law, imposes a tax on the taxable income of estates or of any kind of property held in trust. That law provides the taxable income of an estate or trust is computed in the same manner as in the case of an individual, except as provided, and the tax is paid by the fiduciary of the trust or estate. Existing law provides that, where the grantor or another person is treated as the owner of any portion of the trust, known as a "grantor trust," then items of income, deductions, and credits against tax of the trust are included in computing the taxable income and credits of the grantor or other owner. Existing law, for taxable years beginning on or after January 1, 2023, includes the income of an incomplete gift nongrantor trust, as defined, in the gross income of the grantor to the extent the income of the trust would be taken into account in computing the grantor's taxable income if the trust were treated as a grantor trust, except as provided. This bill would amend the definition of incomplete gift nongrantor trust to specifically exclude a trust, or portion of a trust, that qualifies as a charitable remainder trust, as specified. The bill would include findings and declarations that this change does not constitute a change in, but is declaratory of, existing law.
Who sponsors CA SB 376?
Valladares is the primary sponsor of CA SB 376.
Description
Existing law, the Personal Income Tax Law, in partial conformity with federal income tax law, imposes a tax on the taxable income of estates or of any kind of property held in trust. That law provides the taxable income of an estate or trust is computed in the same manner as in the case of an individual, except as provided, and the tax is paid by the fiduciary of the trust or estate. Existing law provides that, where the grantor or another person is treated as the owner of any portion of the trust, known as a "grantor trust," then items of income, deductions, and credits against tax of the trust are included in computing the taxable income and credits of the grantor or other owner. Existing law, for taxable years beginning on or after January 1, 2023, includes the income of an incomplete gift nongrantor trust, as defined, in the gross income of the grantor to the extent the income of the trust would be taken into account in computing the grantor's taxable income if the trust were treated as a grantor trust, except as provided. This bill would amend the definition of incomplete gift nongrantor trust to specifically exclude a trust, or portion of a trust, that qualifies as a charitable remainder trust, as specified. The bill would include findings and declarations that this change does not constitute a change in, but is declaratory of, existing law.
- Introduced
- 2025-02-13
- Latest action
- 2025-10-06 — Chaptered by Secretary of State. Chapter 410, Statutes of 2025.
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- Valladaresauthor
Committees
Not provided by source.
Action timeline
Newest first
2025-10-06
Chaptered by Secretary of State. Chapter 410, Statutes of 2025.
became-law
2025-10-06
Approved by the Governor.
executive-signature
2025-09-22
Enrolled and presented to the Governor at 2 p.m.
executive-receipt
2025-09-11
Assembly amendments concurred in. (Ayes 40. Noes 0. Page 2882.) Ordered to engrossing and enrolling.
amendment-passage,committee-passage,committee-passage-favorable
2025-09-10
In Senate. Concurrence in Assembly amendments pending.
2025-09-10
Read third time. Passed. (Ayes 79. Noes 0. Page 3170.) Ordered to the Senate.
passage,reading-1,reading-3
2025-08-19
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2025-08-18
Withdrawn from committee.
withdrawal
2025-08-18
Ordered to second reading.
reading-1,reading-2
2025-07-15
Read second time and amended. Re-referred to Com. on APPR.
amendment-passage,reading-1,reading-2,referral-committee
2025-07-14
From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (July 7).
amendment-passage,committee-passage,committee-passage-favorable,referral-committee
2025-07-01
June 30 hearing postponed by committee.
2025-06-09
Referred to Com. on REV. & TAX.
referral-committee
2025-06-03
In Assembly. Read first time. Held at Desk.
reading-1
2025-06-02
Read third time. Passed. (Ayes 38. Noes 0. Page 1387.) Ordered to the Assembly.
passage,reading-1,reading-3
2025-05-20
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2025-05-19
From committee: Be ordered to second reading pursuant to Senate Rule 28.8.
committee-passage,reading-1,reading-2
2025-05-15
Set for hearing May 19.
2025-05-14
From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 1082.) (May 14). Re-referred to Com. on APPR.
committee-passage,committee-passage-favorable,referral-committee
2025-03-18
Set for hearing May 14.
2025-02-26
Referred to Com. on REV. & TAX.
referral-committee
2025-02-14
From printer. May be acted upon on or after March 16.
2025-02-13
Introduced. Read first time. To Com. on RLS. for assignment. To print.
introduction,reading-1,referral-committee
Versions
Documents
- 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)
Votes
Do pass, but first be re-referred to the Committee on [Appropriations]
2025-05-14 · pass · 5-0
Member-level votes (5)
- Grayson: yes
- Ashby: yes
- Valladares: yes
- McNerney: yes
- Umberg: yes
3rd Reading
2025-06-02 · pass · 38-0
Member-level votes (40)
- Menjivar: yes
- Niello: yes
- Pérez: yes
- Rubio: yes
- Padilla: yes
- Alvarado-Gil: yes
- Cervantes: yes
- Wahab: yes
- Choi: yes
- Smallwood-Cuevas: yes
- Wiener: yes
- Jones: yes
- Grayson: yes
- Cortese: yes
- Seyarto: yes
- Ashby: yes
- Gonzalez: yes
- Arreguín: yes
- Archuleta: yes
- Umberg: yes
- Becker: yes
- Laird: yes
- Durazo: yes
- McGuire: yes
- Ochoa Bogh: yes
- Dahle: yes
- Blakespear: yes
- McNerney: yes
- Allen: yes
- Limón: yes
- Valladares: yes
- Caballero: yes
- Grove: yes
- Strickland: yes
- Stern: yes
- Weber Pierson: yes
- Cabaldon: yes
- Richardson: yes
- Hurtado: other
- Reyes: other
Do pass as amended and be re-referred to the Committee on [Appropriations]
2025-07-07 · pass · 7-0
Member-level votes (7)
- Carrillo: yes
- DeMaio: yes
- Ta: yes
- Gipson: yes
- Quirk-Silva: yes
- McKinnor: yes
- Bains: yes
SB 376 Valladares Senate Third Reading By Quirk-Silva
2025-09-10 · pass · 79-0
Member-level votes (80)
- Addis: yes
- Haney: yes
- Elhawary: yes
- Carrillo: yes
- Ransom: yes
- Berman: yes
- Bauer-Kahan: yes
- Schiavo: yes
- Alvarez: yes
- Caloza: yes
- Hoover: yes
- Nguyen: yes
- Ortega: yes
- Solache: yes
- Lowenthal: yes
- Petrie-Norris: yes
- Gabriel: yes
- Zbur: yes
- DeMaio: yes
- Hadwick: yes
- Irwin: yes
- Patel: yes
- Kalra: yes
- Sanchez: yes
- Johnson: yes
- Mark González: yes
- Gipson: yes
- Hart: yes
- Calderon: yes
- Wilson: yes
- Soria: yes
- Valencia: yes
- Celeste Rodriguez: yes
- Connolly: yes
- Papan: yes
- Bonta: yes
- Jeff Gonzalez: yes
- Alanis: yes
- Patterson: yes
- Jackson: yes
- Davies: yes
- Pellerin: yes
- Muratsuchi: yes
- Krell: yes
- Chen: yes
- Quirk-Silva: yes
- Bains: yes
- Michelle Rodriguez: yes
- Arambula: yes
- Bennett: yes
- Ávila Farías: yes
- Aguiar-Curry: yes
- Lee: yes
- Castillo: yes
- Wallis: yes
- Stefani: yes
- Ta: yes
- Blanca Rubio: yes
- Gallagher: yes
- Ellis: yes
- Macedo: yes
- McKinnor: yes
- Ramos: yes
- Rivas: yes
- Ahrens: yes
- Dixon: yes
- Rogers: yes
- Ward: yes
- Fong: yes
- Wicks: yes
- Schultz: yes
- Pacheco: yes
- Boerner: yes
- Sharp-Collins: yes
- Bryan: yes
- Harabedian: yes
- Lackey: yes
- Flora: yes
- Garcia: yes
- Tangipa: other
Unfinished Business SB376 Valladares Concurrence
2025-09-11 · pass · 40-0
Member-level votes (40)
- Valladares: yes
- Umberg: yes
- McGuire: yes
- Ochoa Bogh: yes
- Pérez: yes
- Cabaldon: yes
- Wiener: yes
- Jones: yes
- Reyes: yes
- McNerney: yes
- Dahle: yes
- Cervantes: yes
- Caballero: yes
- Menjivar: yes
- Allen: yes
- Archuleta: yes
- Limón: yes
- Durazo: yes
- Niello: yes
- Richardson: yes
- Hurtado: yes
- Blakespear: yes
- Seyarto: yes
- Gonzalez: yes
- Ashby: yes
- Padilla: yes
- Choi: yes
- Laird: yes
- Stern: yes
- Alvarado-Gil: yes
- Grayson: yes
- Rubio: yes
- Cortese: yes
- Smallwood-Cuevas: yes
- Grove: yes
- Strickland: yes
- Becker: yes
- Weber Pierson: yes
- Arreguín: yes
- Wahab: yes
Related bills
No related bills recorded for this bill.
Official source
Attribution
Data from openstates_api_sync, retrieved 2026-10-28T20:39:31.888507Z
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 376. 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.