California 2023-2024 Regular Session Status: In Committee 3 D cosponsors

AB 2829 — Digital Advertising Services Tax Law.

Last action — In committee: Set, second hearing. Held under submission.

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Assembly
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2023-2024 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

Existing law imposes taxes upon income and real property, and taxes upon certain transactions and excise taxes. The Fee Collection Procedures Law provides procedures for the collection of certain fees and surcharges and is administered by the California Department of Tax and Fee Administration. Under existing law, a violation of the Fee Collection Procedures Law is a crime. This bill would, beginning January 1, 2025, require a person with at least $100,000,000 in annual gross revenues, as defined, to pay a tax on annual gross revenues that are derived from digital advertising services in the state at a specified rate. The bill would prohibit a taxpayer from directly passing on the cost of the tax to a customer. The bill would state the intent of the Legislature that the net proceeds from the tax would be used to fund youth mental health services. The bill would require the department to administer and collect the tax pursuant to the Fee Collection Procedures Law. By expanding the application of the crimes associated with the Fee Collection Procedures Law, the bill would impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason. This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature. This bill would take effect immediately as a tax levy.

Bill Text

Action History

  1. In committee: Set, second hearing. Held under submission.

  2. In committee: Set, first hearing. Referred to REV. & TAX. suspense file.

  3. From committee: Do pass and re-refer to Com. on REV. & TAX. (Ayes 6. Noes 3.) (April 23). Re-referred to Com. on REV. & TAX.

  4. Re-referred to Coms. on P. & C.P. and REV. & TAX. pursuant to Assembly Rule 96.

  5. Re-referred to Com. on REV. & TAX.

  6. From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.

  7. Referred to Coms. on REV. & TAX. and P. & C.P.

  8. From printer. May be heard in committee March 17.

  9. Read first time. To print.

Sponsors

Sponsorship breakdown

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1 sponsors · 2 co-sponsors · 119 not signed on · 3 voted No

Sponsors (1)

Co-sponsors (2)

Not signed on (119)

119 members have not signed on to this bill.

Show all 119 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Do pass and be re-referred to the Committee on [Revenue and Taxation]

Passed 6 Yea · 3 Nay · 2 Other
Party YeaNayPresentNot Voting
Democratic 6002
Republican 0300
Total 6302
% of votes cast 55%27%0%18%
How each member voted (11)
Member Party Vote
Bauer-Kahan, Rebecca Democratic Yea
Bryan, Isaac G. Democratic Yea
Irwin, Jacqui Democratic Not Voting
Lowenthal, Josh Democratic Yea
Ortega, Liz Democratic Yea
Ward, Christopher M. Democratic Yea
Wicks, Buffy Democratic Yea
Wilson, Lori D. Democratic Not Voting
Dixon, Diane Republican Nay
Hoover, Josh Republican Nay
Patterson, Joe Republican Nay

Official roll call →

Subjects

taxation health-insurance
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does AB 2829 do?
Existing law imposes taxes upon income and real property, and taxes upon certain transactions and excise taxes. The Fee Collection Procedures Law provides procedures for the collection of certain fees and surcharges and is administered by the California Department of Tax and Fee Administration. Under existing law, a violation of the Fee Collection Procedures Law is a crime. This bill would, beginning January 1, 2025, require a person with at least $100,000,000 in annual gross revenues, as defined, to pay a tax on annual gross revenues that are derived from digital advertising services in the state at a specified rate. The bill would prohibit a taxpayer from directly passing on the cost of the tax to a customer. The bill would state the intent of the Legislature that the net proceeds from the tax would be used to fund youth mental health services. The bill would require the department to administer and collect the tax pursuant to the Fee Collection Procedures Law. By expanding the application of the crimes associated with the Fee Collection Procedures Law, the bill would impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason. This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature. This bill would take effect immediately as a tax levy.
Who sponsors AB 2829?
AB 2829 is sponsored by Papan, Diane (Democratic), Bauer-Kahan, Rebecca (Democratic), and Bonta, Mia (Democratic).
What is the current status of AB 2829?
This bill died with 2023-2024 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track AB 2829?
Track AB 2829 free on One Click Politics — get push/email alerts when it moves.

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