summary
Introduced
02/17/2026
02/17/2026
In Committee
Crossed Over
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
An act to amend Section 23002 of the Revenue and Taxation Code, relating to taxation.
AI Summary
This bill makes a minor, non-substantive change to the Corporation Tax Law in California, specifically to Section 23002 of the Revenue and Taxation Code. This section currently states that the provisions of the Corporation Tax Law apply to various corporate taxes, including the corporation franchise tax, the alternative minimum tax, and the corporation income tax, as well as their predecessor acts. The bill's amendment is a technical correction, removing the word "of the" and adding a comma after "Bank and Corporation Franchise Tax Act," which clarifies the existing language without altering the substance of the law.
Sponsors (1)
Last Action
From printer. May be acted upon on or after March 20. (on 02/18/2026)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260SB1113 |
| BillText | https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260SB1113#99INT |
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