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CA AB2192

Bill

Status

Introduced

2/19/2026

Primary Sponsor

Jeff Gonzalez

Click for details

Origin

State Assembly

2025-2026 Regular Session

AI Summary

  • Extends the existing state sales and use tax exemption for farm equipment and machinery to also apply to local sales and use taxes imposed by counties, cities, and districts under the Bradley-Burns Uniform Local Sales and Use Tax Law
  • Appropriates $25 million from the General Fund to the Controller to reimburse counties and cities for revenue losses caused by this expanded exemption
  • Qualified purchasers include persons engaged in agricultural production (SIC Codes 0111-0291) using equipment primarily for producing and harvesting agricultural products
  • Takes effect immediately as a tax levy and requires a two-thirds legislative vote for passage

Legislative Description

Sales and use taxes: farm equipment and machinery.

Last Action

Referred to Com. on REV. & TAX.

3/9/2026

Committee Referrals

Revenue and Taxation3/9/2026

Full Bill Text

No bill text available