California bills · 2025-2026 Regular Session
California AB 760
Income taxes: exclusions: 2026 Garden Grove chemical leak.
- Introduced
- In committee
- Passed House
- Passed Senate
- To Governor
- Vetoed
Sponsors
- Ta (Republican)
Cosponsors (8)
- Strickland (Republican)
- Chen (Republican)
- Davies (Republican)
- Dixon (Republican)
- Quirk-Silva (Democratic)
- Sanchez (Republican)
- Choi (Republican)
- Umberg (Democratic)
Summary
Official abstract published by the California legislature· summary
The Personal Income Tax Law and the Corporation Tax Law, in conformity with federal income tax law, generally define "gross income" as income from whatever source derived, except as specifically excluded, and provide various exclusions from gross income.
This bill would, for taxable years beginning on or after January 1, 2027, and before January 1, 2032, provide an exclusion from gross income for any qualified taxpayer, as defined, for amounts received for costs and losses associated with the 2026 Garden Grove chemical leak, as provided.
Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals that the tax expenditure will achieve, detailed performance indicators, and data collection requirements.
This bill would include additional information required for any bill authorizing a new tax expenditure.
This bill would take effect immediately as a tax levy.
Text versions
- AB760
- 02/18/25 - Introduced· Feb 18, 2025
- 05/08/25 - Amended Assembly· May 8, 2025
- 06/11/26 - Amended Senate· Jun 11, 2026
- 06/25/26 - Amended Senate· Jun 25, 2026
- 08/13/26 - Amended Senate· Aug 13, 2026
- 08/18/26 - Amended Senate· Aug 18, 2026
- 09/04/26 - Enrolled· Sep 4, 2026
Roll-call votes
State vote data last updated Oct 14, 2026, 8:13 PM.
| Date | Vote | Result | Your legislators |
|---|---|---|---|
| Aug 31, 2026 House | AB 760 Ta Concurrence in Senate Amendments | pass | Set your home in California to see |
| Aug 27, 2026 House | With recommendation: That Senate amendments be concurred in. | pass | Set your home in California to see |
| Aug 24, 2026 Senate | 3rd Reading AB760 Ta et al. By Umberg | pass | Set your home in California to see |
| Aug 13, 2026 Senate | Do pass as amended | 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 as amended, but first amend, and re-refer to the Committee on [Appropriations] | pass | Set your home in California to see |
| May 15, 2025 House | AB 760 Ta Assembly Third Reading | pass | Set your home in California to see |
| May 7, 2025 House | Do pass as amended. | pass | Set your home in California to see |
Actions
- Sep 27, 2026 · House
Vetoed by Governor. - Sep 14, 2026 · Legislature
Enrolled and presented to the Governor at 1:30 p.m. - Aug 31, 2026 · House
Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 78. Noes 0. Page 6975.). - Aug 27, 2026 · House
From committee: That the Senate amendments be concurred in. (Ayes 7. Noes 0.) (August 27). - Aug 26, 2026 · House
Joint Rule 62(a), file notice suspended. (Page 6563.) - Aug 25, 2026 · House
Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 77.2. - Aug 24, 2026 · House
In Assembly. Concurrence in Senate amendments pending. - Aug 24, 2026 · Senate
Read third time. Passed. Ordered to the Assembly. (Ayes 39. Noes 0.). - Aug 19, 2026 · Senate
Read second time. Ordered to third reading. - Aug 18, 2026 · Senate
Read third time and amended. Ordered to second reading. - Aug 17, 2026 · Senate
Read second time. Ordered to third reading. - Aug 13, 2026 · Senate
Read second time and amended. Ordered returned to second reading. - Aug 13, 2026 · Senate
From committee: Amend, and do pass as amended. (Ayes 7. Noes 0.) (August 13). - Aug 3, 2026 · Senate
In committee: Referred to APPR. suspense file. - Jun 25, 2026 · Senate
Read second time and amended. Re-referred to Com. on APPR. - Jun 24, 2026 · Senate
From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 4. Noes 0.) (June 24). - Jun 15, 2026 · Senate
Re-referred to Com. on REV. & TAX. - Jun 12, 2026 · Senate
Re-referred to Com. on RLS. - Jun 12, 2026 · Senate
Withdrawn from committee. - Jun 11, 2026 · Senate
From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on JUD. - Jun 20, 2025 · Senate
In committee: Set, second hearing. Hearing canceled at the request of author. - Jun 13, 2025 · Senate
In committee: Set, first hearing. Hearing canceled at the request of author. - May 28, 2025 · Senate
Referred to Com. on JUD. - May 15, 2025 · Senate
In Senate. Read first time. To Com. on RLS. for assignment. - May 15, 2025 · House
Read third time. Passed. Ordered to the Senate. (Ayes 69. Noes 0. Page 1563.) - May 12, 2025 · House
Read second time. Ordered to third reading. - May 8, 2025 · House
Read second time and amended. Ordered returned to second reading. - May 7, 2025 · House
From committee: Amend, and do pass as amended. (Ayes 11. Noes 0.) (May 7). - Apr 29, 2025 · House
In committee: Hearing postponed by committee. - Mar 17, 2025 · House
Referred to Com. on H. & C.D. - Feb 19, 2025 · House
From printer. May be heard in committee March 21. - Feb 18, 2025 · House
Read first time. To print.