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CA AB2192
Bill
Status
Introduced
2/19/2026
Primary Sponsor
Jeff Gonzalez
Click for details
AI Summary
- Expands the existing sales and use tax exemption for farm equipment and machinery to apply to local taxes under the Bradley-Burns Uniform Local Sales and Use Tax Law
- Removes the provision that previously excluded this farm equipment exemption from being incorporated into local county and city sales taxes
- Appropriates $200 million from the General Fund to the Controller to reimburse counties and cities for revenue losses caused by extending the exemption (amended from original $25 million)
- Takes effect immediately as a tax levy, requiring a two-thirds vote for passage
- Applies to farm equipment and machinery purchased by qualified persons engaged in agricultural production and harvesting (SIC Codes 0111-0291)
Legislative Description
Sales and use taxes: farm equipment and machinery.
Last Action
In committee: Set, second hearing. Held under submission.
4/27/2026
Committee Referrals
Revenue and Taxation3/9/2026
Full Bill Text
No bill text available