California bills · 2025-2026 Regular Session
California AB 2084
Corporation Tax Law: tax-exempt organizations: revocation of tax-exempt status.
- Introduced
- In committee
- Passed House
- Passed Senate
- To Governor
- Became law
Sponsors
- Bauer-Kahan (Democratic)
Summary
Official abstract published by the California legislature· summary
Existing law, the Corporation Tax Law, exempts organizations that are organized and operated for nonprofit purposes, as specified, from taxes imposed by that law if the Franchise Tax Board issues a determination exempting the organization from tax, except as provided. To receive a determination of exemption from the board, existing law requires the organization to either submit an application for exemption or to submit documentation of exemption from federal income tax law, as provided. For organizations that submit documentation of their federal exemption, existing law requires the board to suspend or revoke, as applicable, an organization's state exemption upon notification that the organization's federal exemption is suspended or revoked.
This bill would instead authorize the board, in its discretion, to retain the organization's tax-exempt status for state income tax purposes if it determines this suspension or revocation occurred for reasons other than fraud, intentional misrepresentation, misuse or diversion of organizational funds, failure to file necessary returns or reports, or other breaches of organizational reporting or governance requirements.
This bill would take effect immediately as a tax levy.
Text versions
- 09/30/26 - Chaptered· Sep 30, 2026
- 08/24/26 - Enrolled· Aug 24, 2026
- 04/20/26 - Amended Assembly· Apr 20, 2026
- 03/27/26 - Amended Assembly· Mar 27, 2026
- 02/18/26 - Introduced· Feb 18, 2026
- AB2084
Roll-call votes
State vote data last updated Oct 14, 2026, 12:15 PM.
| Date | Vote | Result | Your legislators |
|---|---|---|---|
| Aug 20, 2026 Senate | 3rd Reading AB2084 Bauer-Kahan By McNerney | pass | Set your home in California to see |
| Aug 13, 2026 Senate | Do pass | pass | Set your home in California to see |
| Aug 3, 2026 Senate | Placed on suspense file | pass | Set your home in California to see |
| Jun 24, 2026 Senate | Do pass, but first be re-referred to the Committee on [Appropriations] | pass | Set your home in California to see |
| May 21, 2026 House | AB 2084 Bauer-Kahan Assembly Third Reading | pass | Set your home in California to see |
| May 14, 2026 House | Do pass. | pass | Set your home in California to see |
| Apr 27, 2026 House | Do pass and be re-referred to the Committee on [Appropriations] | pass | Set your home in California to see |
Actions
- Sep 30, 2026 · Legislature
Chaptered by Secretary of State - Chapter 921, Statutes of 2026. - Sep 30, 2026 · Legislature
Approved by the Governor. - Aug 27, 2026 · Legislature
Enrolled and presented to the Governor at 4 p.m. - Aug 20, 2026 · House
In Assembly. Ordered to Engrossing and Enrolling. - Aug 20, 2026 · Senate
Read third time. Passed. Ordered to the Assembly. (Ayes 28. Noes 10.). - Aug 13, 2026 · Senate
Read second time. Ordered to third reading. - Aug 13, 2026 · Senate
From committee: Do pass. (Ayes 5. Noes 2.) (August 13). - Aug 3, 2026 · Senate
In committee: Referred to APPR. suspense file. - Jun 24, 2026 · Senate
From committee: Do pass and re-refer to Com. on APPR. (Ayes 4. Noes 0.) (June 24). Re-referred to Com. on APPR. - Jun 3, 2026 · Senate
Referred to Com. on REV. & TAX. - May 21, 2026 · Senate
In Senate. Read first time. To Com. on RLS. for assignment. - May 21, 2026 · House
Read third time. Passed. Ordered to the Senate. (Ayes 56. Noes 16. Page 5224.) - May 18, 2026 · House
Read second time. Ordered to third reading. - May 14, 2026 · House
From committee: Do pass. (Ayes 11. Noes 3.) (May 14). - May 14, 2026 · House
Joint Rule 62(a), file notice suspended. (Page 5030.) - May 13, 2026 · House
In committee: Set, first hearing. Referred to APPR. suspense file. - Apr 28, 2026 · House
From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 2.) (April 27). Re-referred to Com. on APPR. - Apr 21, 2026 · House
Re-referred to Com. on REV. & TAX. - Apr 20, 2026 · House
From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. - Apr 13, 2026 · House
In committee: Set, second hearing. Referred to REV. & TAX. suspense file. - Apr 6, 2026 · House
In committee: Set, first hearing. Hearing canceled at the request of author. - Apr 6, 2026 · House
Re-referred to Com. on REV. & TAX. - Mar 27, 2026 · House
From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. - Mar 2, 2026 · House
Referred to Com. on REV. & TAX. - Feb 19, 2026 · House
From printer. May be heard in committee March 21. - Feb 18, 2026 · House
Read first time. To print.