California 20252026 Regular Session Status: To Executive 1 D cosponsors

AB 2084 — Corporation Tax Law: tax-exempt organizations: revocation of tax-exempt status.

Last action — Chaptered by Secretary of State - Chapter 921, Statutes of 2026.

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

This bill has been sent to the executive. Introduced February 18, 2026. It awaits signature.

Next likely step: the executive signs it into law or issues a veto.

Odds of enactment

Moderate chance

Based on the sponsor, cosponsors, and committee posture, this bill has a moderate chance of becoming law.

Upgrade to see the exact probability and what's driving it.

A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Likely to advance 64% · moderate confidence

  • To Executive

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (1 D).

  • Cleared a recorded vote

    Passed 8 recorded votes so far.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

In plain language

This bill allows tax-exempt organizations to retain their status under certain conditions.

The bill gives the Franchise Tax Board discretion to maintain the tax-exempt status of organizations even if they lose federal exemption, unless due to specific misconduct. This aims to protect organizations from losing state tax benefits for reasons unrelated to their integrity.

What this means for you
  • Families: Families benefiting from nonprofit services may have continued access to organizations that can maintain operational funding.
  • Small Business: Small businesses may find potential partners or nonprofits with retained tax-exempt status more viable for collaboration.

Summary

Corporation Tax Law: tax-exempt organizations: revocation of tax-exempt status.

Bill Text

Action History

  1. Chaptered by Secretary of State - Chapter 921, Statutes of 2026.

  2. Approved by the Governor.

  3. Enrolled and presented to the Governor at 4 p.m.

  4. In Assembly. Ordered to Engrossing and Enrolling.

  5. Read third time. Passed. Ordered to the Assembly. (Ayes 28. Noes 10.).

  6. Read second time. Ordered to third reading.

  7. From committee: Do pass. (Ayes 5. Noes 2.) (August 13).

  8. In committee: Referred to APPR. suspense file.

  9. From committee: Do pass and re-refer to Com. on APPR. (Ayes 4. Noes 0.) (June 24). Re-referred to Com. on APPR.

  10. Referred to Com. on REV. & TAX.

  11. In Senate. Read first time. To Com. on RLS. for assignment.

  12. Read third time. Passed. Ordered to the Senate. (Ayes 56. Noes 16. Page 5224.)

  13. Read second time. Ordered to third reading.

  14. From committee: Do pass. (Ayes 11. Noes 3.) (May 14).

  15. Joint Rule 62(a), file notice suspended. (Page 5030.)

  16. In committee: Set, first hearing. Referred to APPR. suspense file.

  17. From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 2.) (April 27). Re-referred to Com. on APPR.

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

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

  20. In committee: Set, second hearing. Referred to REV. & TAX. suspense file.

  21. In committee: Set, first hearing. Hearing canceled at the request of author.

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

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

  24. Referred to Com. on REV. & TAX.

  25. From printer. May be heard in committee March 21.

  26. Read first time. To print.

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 0 co-sponsors · 121 not signed on · 27 voted No

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (121)

121 members have not signed on to this bill.

Show all 121 →

"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

Assembly 3rd Reading AB2084 Bauer-Kahan By McNerney

Passed 28 Yea · 10 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 5100
Republican 0900
Democratic 23002
Total 281002
% of votes cast 70%25%0%5%
How each member voted (40)
Member Party Vote
Allen — Yea
Gonzalez — Yea
Ochoa Bogh — Nay
Pérez — Yea
Rubio — Yea
Weber Pierson — Yea
Archuleta, Bob Democratic Yea
Arreguín, Jesse Democratic Yea
Ashby, Angelique V. Democratic Yea
Becker, Josh Democratic Yea
Blakespear, Catherine S. Democratic Yea
Cabaldon, Christopher Democratic Yea
Caballero, Anna M. Democratic Yea
Cervantes, Sabrina Democratic Yea
Cortese, Dave Democratic Yea
Durazo, Maria Elena Democratic Yea
Grayson, Timothy S. Democratic Yea
Hurtado, Melissa Democratic Yea
Laird, John Democratic Yea
Limón, Monique Democratic Yea
McGuire, Mike Democratic Yea
McNerney, Jerry Democratic Yea
Menjivar, Caroline Democratic Yea
Padilla, Stephen C. Democratic Not Voting
Reyes, Eloise Gómez Democratic Not Voting
Richardson, Laura Democratic Yea
Smallwood-Cuevas, Lola Democratic Yea
Stern, Henry I. Democratic Yea
Umberg, Thomas J. Democratic Yea
Wahab, Aisha Democratic Yea
Wiener, Scott D. Democratic Yea
Alvarado-Gil, Marie Republican Nay
Choi, Steven S. Republican Nay
Dahle, Megan Republican Nay
Grove, Shannon Republican Nay
Jones, Brian W. Republican Nay
Niello, Roger W. Republican Nay
Seyarto, Kelly Republican Nay
Strickland, Tony Republican Nay
Valladares, Suzette Martinez Republican Nay

Official roll call →

3rd Reading AB2084 Bauer-Kahan By McNerney

Passed 28 Yea · 10 Nay · 2 Other
Party YeaNayPresentNot Voting
Democratic 28002
Republican 01000
Total 281002
% of votes cast 70%25%0%5%
How each member voted (40)
Member Party Vote
Allen, Benjamin Democratic Yea
Archuleta, Bob Democratic Yea
Arreguín, Jesse Democratic Yea
Ashby, Angelique V. Democratic Yea
Becker, Josh Democratic Yea
Blakespear, Catherine S. Democratic Yea
Cabaldon, Christopher Democratic Yea
Caballero, Anna M. Democratic Yea
Cervantes, Sabrina Democratic Yea
Cortese, Dave Democratic Yea
Durazo, Maria Elena Democratic Yea
Gonzalez, Lena A. Democratic Yea
Grayson, Timothy S. Democratic Yea
Hurtado, Melissa Democratic Yea
Laird, John Democratic Yea
Limón, Monique Democratic Yea
McGuire, Mike Democratic Yea
McNerney, Jerry Democratic Yea
Menjivar, Caroline Democratic Yea
Padilla, Stephen C. Democratic Not Voting
Pérez, Sasha Renée Democratic Yea
Reyes, Eloise Gómez Democratic Not Voting
Richardson, Laura Democratic Yea
Rubio, Susan Democratic Yea
Smallwood-Cuevas, Lola Democratic Yea
Stern, Henry I. Democratic Yea
Umberg, Thomas J. Democratic Yea
Wahab, Aisha Democratic Yea
Weber Pierson, M.D., Akilah Democratic Yea
Wiener, Scott D. Democratic Yea
Alvarado-Gil, Marie Republican Nay
Choi, Steven S. Republican Nay
Dahle, Megan Republican Nay
Grove, Shannon Republican Nay
Jones, Brian W. Republican Nay
Niello, Roger W. Republican Nay
Ochoa Bogh, Rosilicie Republican Nay
Seyarto, Kelly Republican Nay
Strickland, Tony Republican Nay
Valladares, Suzette Martinez Republican Nay

Official roll call →

AB 2084 Bauer-Kahan Assembly Third Reading

Passed 56 Yea · 16 Nay · 8 Other
Party YeaNayPresentNot Voting
Democratic 55004
Republican 01604
Unaffiliated 1000
Total 561608
% of votes cast 70%20%0%10%
How each member voted (80)
Member Party Vote
Ávila Farías — Yea
Addis, Dawn Democratic Yea
Aguiar-Curry, Cecilia M. Democratic Yea
Ahrens, Patrick Democratic Yea
Alvarez, David Democratic Yea
Arambula, Joaquin Democratic Not Voting
Bains, Jasmeet Democratic Yea
Bauer-Kahan, Rebecca Democratic Yea
Bennett, Steve Democratic Yea
Berman, Marc Democratic Yea
Boerner, Tasha Democratic Yea
Bonta, Mia Democratic Yea
Bryan, Isaac G. Democratic Yea
Calderon, Lisa Democratic Yea
Caloza, Jessica Democratic Yea
Carrillo, Juan Democratic Yea
Connolly, Damon Democratic Yea
Elhawary, Sade Democratic Yea
Fong, Mike Democratic Yea
Gabriel, Jesse Democratic Yea
Garcia, Robert Democratic Not Voting
Gipson, Mike A. Democratic Yea
González, Mark Democratic Yea
Haney, Matt Democratic Yea
Harabedian, John Democratic Yea
Hart, Gregg Democratic Yea
Irwin, Jacqui Democratic Yea
Jackson, Corey A. Democratic Yea
Kalra, Ash Democratic Yea
Krell, Maggy Democratic Yea
Lee, Alex Democratic Yea
Lowenthal, Josh Democratic Yea
McKinnor, Tina Democratic Yea
Muratsuchi, Al Democratic Yea
Nguyen, Stephanie Democratic Yea
Ortega, Liz Democratic Yea
Pacheco, Blanca Democratic Yea
Papan, Diane Democratic Yea
Patel, Darshana R. Democratic Yea
Pellerin, Gail Democratic Yea
Petrie-Norris, Cottie Democratic Yea
Quirk-Silva, Sharon Democratic Yea
Ramos, James C. Democratic Not Voting
Ransom, Rhodesia Democratic Yea
Rivas, Robert Democratic Yea
Rodriguez, Celeste Democratic Not Voting
Rodriguez, Michelle Democratic Yea
Rogers, Chris Democratic Yea
Rubio, Blanca E. Democratic Yea
Schiavo, Pilar Democratic Yea
Schultz, Nick Democratic Yea
Sharp-Collins, LaShae Democratic Yea
Solache, Jr., José Luis Democratic Yea
Soria, Esmeralda Democratic Yea
Stefani, Catherine Democratic Yea
Valencia, Avelino Democratic Yea
Ward, Christopher M. Democratic Yea
Wicks, Buffy Democratic Yea
Wilson, Lori D. Democratic Yea
Zbur, Rick Chavez Democratic Yea
Alanis, Juan Republican Not Voting
Castillo, Leticia Republican Nay
Chen, Phillip Republican Not Voting
Davies, Laurie Republican Nay
DeMaio, Carl Republican Nay
Dixon, Diane Republican Nay
Ellis, Stan Republican Nay
Flora, Heath Republican Nay
Gallagher, James Republican Nay
Gonzalez, Jeff Republican Nay
Hadwick, Heather Republican Nay
Hoover, Josh Republican Not Voting
Johnson, Natasha Republican Nay
Lackey, Tom Republican Not Voting
Macedo, Alexandra Republican Nay
Patterson, Joe Republican Nay
Sanchez, Kate Republican Nay
Ta, Tri Republican Nay
Tangipa, David J. Republican Nay
Wallis, Greg Republican Nay

Official roll call →

Do pass.

Passed 11 Yea · 3 Nay · 1 Other
Party YeaNayPresentNot Voting
Democratic 11000
Republican 0301
Total 11301
% of votes cast 73%20%0%7%
How each member voted (15)
Member Party Vote
Aguiar-Curry, Cecilia M. Democratic Yea
Calderon, Lisa Democratic Yea
Caloza, Jessica Democratic Yea
Fong, Mike Democratic Yea
González, Mark Democratic Yea
Krell, Maggy Democratic Yea
Pacheco, Blanca Democratic Yea
Pellerin, Gail Democratic Yea
Sharp-Collins, LaShae Democratic Yea
Solache, Jr., José Luis Democratic Yea
Wicks, Buffy Democratic Yea
Dixon, Diane Republican Nay
Hoover, Josh Republican Nay
Ta, Tri Republican Not Voting
Tangipa, David J. Republican Nay

Official roll call →

Subjects

taxation finance
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 2084 do?
Corporation Tax Law: tax-exempt organizations: revocation of tax-exempt status.
Who sponsors AB 2084?
AB 2084 is sponsored by Bauer-Kahan, Rebecca (Democratic).
What is the current status of AB 2084?
This bill has been sent to the executive. Introduced February 18, 2026. It awaits signature.
Where can I track AB 2084?
Track AB 2084 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on AB 2084

Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.

Find my representatives → Run a campaign

Stay ahead of AB 2084

Last checked for changes 8 days ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →