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type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags
type title description jurisdiction legislature session identifier citation classification subjects status primary_sponsors version_count action_count vote_count first_action last_action source source_identifier source_url source_hash vintage source_snapshot retrieved_at confidence tags
Bill Personal Income Tax Law: Corporation Tax Law: exemptions: wildfire. Existing law establishes, in the Government Operations Agency, the Franchise Tax Board consisting of the Controller, the Director of Finance, and the Chairperson of the State Board of Equalization. Existing law prescribes various powers and duties to the Franchise Tax Board, including, among other things, the administration of state personal income taxes and corporation franchise and income taxes. us/states/ca California Legislature 20252026 SB 159 California SB 159 (20252026)
bill
appropriation
CorporationTaxLaw
PersonalIncomeTaxLaw
exemptions
wildfire
enacted
Committee on Budget and Fiscal Review
5 19 3 2025-01-23 2025-09-17 openstates ocd-bill/aec2c514-6063-4e98-b6f7-80fa2e29fa66 http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260SB159 41e6bc0951a49017c0be2c81b1c826c887a551a5ff48e91b091a72fb2756c78e 2026-07-01 https://data.openstates.org/daily/2026-07-01/public.pgdump 2026-07-06 reported
legislation
bill
us-ca

California SB 159 (20252026) — Personal Income Tax Law: Corporation Tax Law: exemptions: wildfire.

Existing law establishes, in the Government Operations Agency, the Franchise Tax Board consisting of the Controller, the Director of Finance, and the Chairperson of the State Board of Equalization. Existing law prescribes various powers and duties to the Franchise Tax Board, including, among other things, the administration of state personal income taxes and corporation franchise and income taxes.

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

  1. 01/23/25 - Introduced (filed) — source
  2. 09/08/25 - Amended Assembly (committee substitute) — source
  3. 09/17/25 - Chaptered (committee substitute) — source
  4. SB159 (committee substitute) — source
  5. 09/13/25 - Enrolled (enrolled) — source

Votes

  • Unfinished Business SB159 B. & F.R. (Wiener) Concurrence — 310 (pass) · upper
  • SB 159 Budget and Fiscal Review Senate Third Reading By GABRIEL — 691 (pass) · lower
  • 3rd Reading SB159 B. & F.R. — 2810 (pass) · upper

Sponsors

  • Committee on Budget and Fiscal Review — primary (person)

Timeline

The legislative action history — every referral, reading, and vote.

  • 2025-01-23 Introduced. Read first time. To Com. on RLS. for assignment. To print. introduction, reading-1
  • 2025-01-24 From printer. May be acted upon on or after February 23.
  • 2025-02-05 Referred to Com. on B. & F. R. referral-committee
  • 2025-03-17 Withdrawn from committee. (Ayes 27. Noes 10. Page 384.)
  • 2025-03-17 Ordered to second reading.
  • 2025-03-18 Read second time. Ordered to third reading. reading-1, reading-2
  • 2025-03-20 Read third time. Passed. (Ayes 28. Noes 10. Page 450.) Ordered to the Assembly. passage, reading-1, reading-3
  • 2025-03-20 In Assembly. Read first time. Held at Desk. reading-1
  • 2025-03-24 Referred to Com. on BUDGET. referral-committee
  • 2025-09-08 From committee with author's amendments. Read second time and amended. Re-referred to Com. on BUDGET. amendment-passage, committee-passage, reading-1, reading-2, referral-committee
  • 2025-09-10 Assembly Rule 96 suspended. (Ayes 56. Noes 19. Page 3164.)
  • 2025-09-10 Withdrawn from committee.
  • 2025-09-10 Ordered to third reading.
  • 2025-09-11 Read third time. Passed. (Ayes 69. Noes 1. Page 3327.) Ordered to the Senate. passage, reading-1, reading-3
  • 2025-09-12 In Senate. Concurrence in Assembly amendments pending.
  • 2025-09-12 Assembly amendments concurred in. (Ayes 31. Noes 0. Page 2955.) Ordered to engrossing and enrolling. amendment-passage, committee-passage-favorable
  • 2025-09-15 Enrolled and presented to the Governor at 3:30 p.m.
  • 2025-09-17 Approved by the Governor. executive-signature
  • 2025-09-17 Chaptered by Secretary of State. Chapter 112, Statutes of 2025. became-law

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/aec2c514-6063-4e98-b6f7-80fa2e29fa66. Confidence: reported (aggregated from official California legislature records).