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CA AB2084
Bill
Status
Introduced
2/18/2026
Primary Sponsor
Rebecca Bauer-Kahan
Click for details
AI Summary
- Requires the Franchise Tax Board to provide written notice of intent to revoke state tax-exempt status when an organization's federal tax exemption is revoked, rather than automatic immediate revocation
- Grants organizations a 90-day cure period after receiving notice to submit either evidence that the federal revocation was in error/reinstated or an independent application for state exemption
- Allows organizations that submit materials within the 90-day period to maintain their state tax-exempt status until the Franchise Tax Board issues a final determination
- Revokes state exemption effective as of the federal revocation date if the organization fails to respond within 90 days or if the Board denies the submission
- Introduced by Assembly Member Bauer-Kahan on February 18, 2026; requires majority vote and fiscal committee review
Legislative Description
Corporation Tax Law: tax-exempt organizations: revocation of tax-exempt status.
Last Action
Referred to Com. on REV. & TAX.
3/2/2026
Committee Referrals
Revenue and Taxation3/2/2026
Full Bill Text
No bill text available