republic-os/legislation/us/states/ca/20232024/ab-2854.md

---
type: "Bill"
title: "Bradley-Burns Uniform Local Sales and Use Tax Law."
description: "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."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20232024"
identifier: "AB 2854"
citation: "California AB 2854 (20232024)"
classification: ["bill"]
subjects: ["Bradley-Burns Uniform Local Sales and Use Tax Law"]
status: "enacted"
primary_sponsors: ["Irwin"]
version_count: 8
action_count: 27
vote_count: 8
first_action: "2024-02-15"
last_action: "2024-09-28"
source: "openstates"
source_identifier: "ocd-bill/89bd1961-e349-4d23-bfaf-68f1daf3d76b"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202320240AB2854"
source_hash: "05eb89147d53b48b37a86d829f83a1d2536f291564bd8a117b9982afb222265d"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ca"]
---

# 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.

1. **02/15/24 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240AB2854&version=20230AB285499INT)
2. **03/18/24 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240AB2854&version=20230AB285498AMD)
3. **04/10/24 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240AB2854&version=20230AB285497AMD)
4. **06/18/24 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240AB2854&version=20230AB285496AMD)
5. **08/15/24 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240AB2854&version=20230AB285495AMD)
6. **09/28/24 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240AB2854&version=20230AB285493CHP)
7. **AB2854** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202320240AB2854)
8. **08/31/24 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240AB2854&version=20230AB285494ENR)

## Votes

- Do pass, but first be re-referred to the Committee on [Appropriations] — **7–0** (pass) · upper
- Placed on suspense file — **7–0** (pass) · upper
- Do pass as amended and be re-referred to the Committee on [Appropriations] — **6–0** (pass) · lower
- AB 2854 Irwin Assembly Third Reading — **61–3** (pass) · lower
- 3rd Reading AB2854 Irwin By Dahle — **35–4** (pass) · upper
- 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](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/89bd1961-e349-4d23-bfaf-68f1daf3d76b`. Confidence: reported (aggregated from official California legislature records).