Bradley-Burns Uniform Local Sales and Use Tax Law.
The Bradley-Burns Uniform Local Sales and Use Tax Law (Bradley-Burns) authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law. Existing law, on or after January 1, 2016, prohibits a local agency from entering into any form of agreement that would result, directly or indirectly, in the payment, transfer, diversion, or rebate of Bradley-Burns local tax revenues to any person, as defined, for any purpose, if the agreement results in a reduction in the amount of Bradley-Burns local tax revenues that, in the absence of the agreement, would be received by another local agency and the retailer continues to maintain a physical presence within the territorial jurisdiction of that other local agency, with specified exceptions.
California AB 2854 (20232024) — Bradley-Burns Uniform Local Sales and Use Tax Law.
The Bradley-Burns Uniform Local Sales and Use Tax Law (Bradley-Burns) authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law. Existing law, on or after January 1, 2016, prohibits a local agency from entering into any form of agreement that would result, directly or indirectly, in the payment, transfer, diversion, or rebate of Bradley-Burns local tax revenues to any person, as defined, for any purpose, if the agreement results in a reduction in the amount of Bradley-Burns local tax revenues that, in the absence of the agreement, would be received by another local agency and the retailer continues to maintain a physical presence within the territorial jurisdiction of that other local agency, with specified exceptions.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
AB 2854 Irwin Concurrence in Senate Amendments — 67–3 (pass) · lower
Do pass. — 12–1 (pass) · lower
Do pass as amended — 6–1 (pass) · upper
Sponsors
Irwin — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
2024-02-15 Read first time. To print. reading-1
2024-02-16 From printer. May be heard in committee March 17.
2024-03-18 Referred to Com. on REV. & TAX. referral-committee
2024-03-18 From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. amendment-introduction, amendment-passage, reading-1, reading-2
2024-03-19 Re-referred to Com. on REV. & TAX. referral-committee
2024-04-09 From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 6. Noes 0.) (April 8). amendment-introduction, amendment-passage, committee-passage, referral-committee
2024-04-10 Read second time and amended. amendment-passage, reading-1, reading-2
2024-04-11 Re-referred to Com. on APPR. referral-committee
2024-04-24 In committee: Set, first hearing. Referred to APPR. suspense file. referral-committee
2024-05-16 From committee: Do pass. (Ayes 12. Noes 1.) (May 16). committee-passage, committee-passage-favorable
2024-05-20 Read second time. Ordered to third reading. reading-1, reading-2
2024-05-22 Read third time. Passed. Ordered to the Senate. (Ayes 61. Noes 3. Page 5512.) passage, reading-1, reading-3
2024-05-23 In Senate. Read first time. To Com. on RLS. for assignment. reading-1
2024-06-05 Referred to Com. on REV. & TAX. referral-committee
2024-06-18 From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on REV. & TAX. amendment-introduction, amendment-passage, reading-1, reading-2, referral-committee
2024-06-26 From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (June 26). Re-referred to Com. on APPR. committee-passage, committee-passage-favorable, referral-committee
2024-08-05 In committee: Referred to APPR suspense file. referral-committee
2024-08-15 From committee: Amend, and do pass as amended. (Ayes 6. Noes 1.) (August 15). amendment-introduction, amendment-passage, committee-passage
2024-08-15 Read second time and amended. Ordered returned to second reading. amendment-passage, reading-1, reading-2
2024-08-19 Read second time. Ordered to third reading. reading-1, reading-2
2024-08-27 Read third time. Passed. Ordered to the Assembly. (Ayes 35. Noes 4.). passage, reading-1, reading-3
2024-08-28 In Assembly. Concurrence in Senate amendments pending. May be considered on or after August 30 pursuant to Assembly Rule 77.
2024-08-28 Assembly Rule 77 suspended.
2024-08-28 Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 67. Noes 3.). amendment-passage, committee-passage-favorable
2024-09-09 Enrolled and presented to the Governor at 3:30 p.m.
2024-09-28 Approved by the Governor. executive-signature
2024-09-28 Chaptered by Secretary of State - Chapter 842, Statutes of 2024. became-law
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/89bd1961-e349-4d23-bfaf-68f1daf3d76b. Confidence: reported (aggregated from official California legislature records).