SB 176
Taxation.
Vote required
Two Thirds
Fiscal committee
No
Appropriation
No
Current location
Budget
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Sign in to take action- Introduced
- Passed Senate
- Passed Assembly
- To Governor
- Became Law
Bill overview
This bill, part of the 2025 Budget Act, makes changes to California’s sales and use tax laws to include digital products and copyright/patent interests in the definition of "tangible personal property." It also modifies rules regarding business credit limits and annual franchise taxes for corporations and limited liability companies, and introduces a tax on settlement fund payments from the federal Anti-Weaponization Fund. The bill aims to clarify tax obligations related to digital transactions and includes provisions to prevent tax revenue diversion related to digital sales. It also includes an appropriation of $750,000 to the California Department of Tax and Fee Administration.
Sponsors
Official sponsors from legislative records.
Primary sponsor
Committee on Budget and Fiscal Review
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