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CA SB347

Bill

Status

Failed

2/2/2026

Primary Sponsor

Steven Choi

Click for details

Origin

Senate

2025-2026 Regular Session

AI Summary

  • Reduces the annual tax for limited partnerships, limited liability partnerships, and limited liability companies in California from $800 to $600 for taxable years beginning January 1, 2026, through December 31, 2030
  • Applies to all LPs, LLPs, and LLCs doing business in California or registered with the Secretary of State
  • Requires the Franchise Tax Board to submit annual reports to the Legislature starting April 1, 2028, on the number of partnerships and LLCs affected by the tax reduction
  • Takes effect immediately as a tax levy, with a stated goal of making California's business environment more competitive for these business entities

Legislative Description

Annual tax: partnerships and LLCs.

Last Action

Returned to Secretary of Senate pursuant to Joint Rule 56.

2/2/2026

Committee Referrals

Appropriations1/14/2026
Revenue and Taxation4/2/2025
Rules2/12/2025

Full Bill Text

No bill text available