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California 20252026

AB 760

Income taxes: exclusions: 2026 Garden Grove chemical leak.

Open original source Back to bills
Source: Open States / PluralUpdated 2026-09-12 13:12:55 UTC.

Official record

Measure details

Jurisdiction
California
Session
20252026
Chamber
lower
Classification
bill
Subjects
2026GardenGrovechemicalleak, Incometaxes, exclusions
Introduced / first action
2025-02-18 00:00:00

Alternate titles

  • Mobilehome parks: rental restrictions: exemptions: emergencies.

Source-supplied abstracts

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.

Sponsors

Source-supplied history

Actions

  1. Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 78. Noes 0.).

    amendment-passage, committee-passage, committee-passage-favorable

  2. From committee: That the Senate amendments be concurred in. (Ayes 7. Noes 0.) (August 27).

    committee-passage

  3. Joint Rule 62(a), file notice suspended.

  4. Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 77.2.

    referral-committee

  5. In Assembly. Concurrence in Senate amendments pending.

  6. Read third time. Passed. Ordered to the Assembly. (Ayes 39. Noes 0.).

    passage, reading-1, reading-3

  7. Read second time. Ordered to third reading.

    reading-1, reading-2, reading-3

  8. Read third time and amended. Ordered to second reading.

    amendment-passage, reading-1, reading-2, reading-3

  9. Read second time. Ordered to third reading.

    reading-1, reading-2, reading-3

  10. Read second time and amended. Ordered returned to second reading.

    amendment-passage, reading-1, reading-2

  11. From committee: Amend, and do pass as amended. (Ayes 7. Noes 0.) (August 13).

    amendment-introduction, amendment-passage, committee-passage

  12. In committee: Referred to APPR. suspense file.

    referral-committee

  13. Read second time and amended. Re-referred to Com. on APPR.

    amendment-passage, reading-1, reading-2, referral-committee

  14. From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 4. Noes 0.) (June 24).

    amendment-introduction, amendment-passage, committee-passage, referral-committee

  15. Re-referred to Com. on REV. & TAX.

    referral-committee

  16. Re-referred to Com. on RLS.

    referral-committee

  17. Withdrawn from committee.

    withdrawal

  18. From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on JUD.

    amendment-introduction, amendment-passage, committee-passage, reading-1, reading-2, referral-committee

  19. In committee: Set, second hearing. Hearing canceled at the request of author.

  20. In committee: Set, first hearing. Hearing canceled at the request of author.

  21. Referred to Com. on JUD.

    referral-committee

  22. In Senate. Read first time. To Com. on RLS. for assignment.

    reading-1, referral-committee

  23. Read third time. Passed. Ordered to the Senate. (Ayes 69. Noes 0. Page 1563.)

    passage, reading-1, reading-3

  24. Read second time. Ordered to third reading.

    reading-1, reading-2, reading-3

  25. Read second time and amended. Ordered returned to second reading.

    amendment-passage, reading-1, reading-2

  26. From committee: Amend, and do pass as amended. (Ayes 11. Noes 0.) (May 7).

    amendment-introduction, amendment-passage, committee-passage

  27. In committee: Hearing postponed by committee.

  28. Referred to Com. on H. & C.D.

    referral-committee

  29. From printer. May be heard in committee March 21.

  30. Read first time. To print.

    reading-1

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Related measures

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