California 2019-2020 Regular Session Status: Passed Assembly Bipartisan · 21 D · 2 R cosponsors

AB 31 — Sales and use taxes: exemption: menstrual hygiene products.

Last action — From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on GOV. & F.

Track this bill free

No card. One bill, free forever — alerts when it moves.

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

This bill died with 2019-2020 Regular Session. It reached “Passed Assembly” 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. Those laws provide various exemptions from those taxes, including, until July 1, 2023, an exemption for the sale of, or the storage, use, or other consumption of, menstrual hygiene products, defined as tampons, specified sanitary napkins, menstrual sponges, and menstrual cups. Existing law requires the Department of Finance, beginning on May 15, 2020, to estimate the total dollar amount of revenue that would have been credited to the Local Revenue Fund 2011 if not otherwise exempted under the sales and use tax exemption for menstrual hygiene products and requires the Controller to transfer that amount from the General Fund to the Local Revenue Fund 2011, a continuously appropriated fund, no later than June 30 of each fiscal year. This bill would establish a similar exemption for the sale of, or the storage, use, or other consumption of, menstrual hygiene products beginning July 1, 2023, and would define menstrual hygiene products to additionally include menstrual underwear. The bill would provide that the Department of Finance is required to calculate, and the Controller is required to transfer, the total dollar amount of revenue prior to January 1, 2024, that would have been credited to the Local Revenue Fund 2011 if not otherwise exempted under the sales and use tax with respect to menstrual hygiene products, as specified. The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws. Existing law requires the state to reimburse counties and cities for revenue losses caused by the enactment of sales and use tax exemptions. This bill would provide that, notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse any local agencies for sales and use tax revenues lost by them pursuant to this bill. This bill would take effect immediately as a tax levy.

Bill Text

Action History

  1. From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on GOV. & F.

  2. Referred to Com. on GOV. & F.

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

  4. Read third time. Passed. Ordered to the Senate. (Ayes 77. Noes 0. Page 3901.)

  5. Assembly Rule 63 suspended. (Ayes 58. Noes 18. Page 3893.)

  6. Read second time. Ordered to third reading.

  7. Read second time and amended. Ordered returned to second reading.

  8. From committee: Amend, and do pass as amended. (Ayes 18. Noes 0.) (January 23).

  9. In committee: Hearing postponed by committee.

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

  11. From committee: Do pass and re-refer to Com. on APPR. (Ayes 10. Noes 0.) (April 22). Re-referred to Com. on APPR.

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

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

  14. In committee: Hearing for testimony only.

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

  16. From printer. May be heard in committee January 3.

  17. Read first time. To print.

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 46 co-sponsors · 75 not signed on

Sponsors (1)

Co-sponsors (46)

Not signed on (75)

75 members have not signed on to this bill.

Show all 75 →

"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

AB 31 Cristina Garcia Assembly Third Reading

Passed 77 Yea · 0 Nay · 3 Other
Party YeaNayPresentNot Voting
Unaffiliated 51001
Democratic 21001
Republican 5001
Total 77003
% of votes cast 96%0%0%4%
How each member voted (80)
Member Party Vote
Mathis — Yea
Cooley — Yea
Diep — Yea
Chau — Yea
Quirk — Yea
Low — Yea
Burke — Yea
Cooper — Yea
Smith — Yea
Cunningham — Yea
Gonzalez — Yea
Bloom — Yea
Voepel — Yea
Rodriguez — Yea
Chiu — Yea
Gray — Yea
Maienschein — Yea
Mullin — Yea
Medina — Yea
Kamlager — Yea
Chu — Yea
Ting — Yea
McCarty — Yea
O'Donnell — Yea
Waldron — Yea
Salas — Yea
Brough — Yea
Gloria — Yea
Obernolte — Yea
Holden — Yea
Daly — Yea
Jones-Sawyer — Yea
Friedman — Yea
Nazarian — Yea
Weber — Yea
Fong — Yea
Kiley — Yea
Mayes — Yea
Frazier — Yea
Bigelow — Yea
Santiago — Yea
Eggman — Yea
Levine — Yea
Wood — Yea
Melendez — Yea
Rendon — Not Voting
Cristina Garcia — Yea
Eduardo Garcia — Yea
Jim Patterson — Yea
Luz Rivas — Yea
Mark Stone — Yea
Wendy Carrillo — Yea
Aguiar-Curry, Cecilia M. Democratic Yea
Arambula, Joaquin Democratic Yea
Bauer-Kahan, Rebecca Democratic Yea
Berman, Marc Democratic Yea
Boerner, Tasha Democratic Yea
Bonta, Mia Democratic Yea
Calderon, Lisa Democratic Yea
Cervantes, Sabrina Democratic Not Voting
Gabriel, Jesse Democratic Yea
Gipson, Mike A. Democratic Yea
Grayson, Timothy S. Democratic Yea
Irwin, Jacqui Democratic Yea
Kalra, Ash Democratic Yea
Limón, Monique Democratic Yea
Muratsuchi, Al Democratic Yea
Petrie-Norris, Cottie Democratic Yea
Quirk-Silva, Sharon Democratic Yea
Ramos, James C. Democratic Yea
Reyes, Eloise Gómez Democratic Yea
Rivas, Robert Democratic Yea
Rubio, Blanca E. Democratic Yea
Wicks, Buffy Democratic Yea
Chen, Phillip Republican Yea
Choi, Steven S. Republican Yea
Dahle, Megan Republican Yea
Flora, Heath Republican Yea
Gallagher, James Republican Not Voting
Lackey, Tom Republican Yea

Official roll call →

Do pass as amended.

Passed 18 Yea · 0 Nay
Party YeaNayPresentNot Voting
Democratic 5000
Unaffiliated 12000
Republican 1000
Total 18000
% of votes cast 100%0%0%0%
How each member voted (18)
Member Party Vote
Bloom — Yea
Fong — Yea
Brough — Yea
Maienschein — Yea
Bigelow — Yea
Quirk — Yea
Eggman — Yea
Gonzalez — Yea
Diep — Yea
Chau — Yea
Eduardo Garcia — Yea
Wendy Carrillo — Yea
Bonta, Mia Democratic Yea
Calderon, Lisa Democratic Yea
Gabriel, Jesse Democratic Yea
Petrie-Norris, Cottie Democratic Yea
Rivas, Robert Democratic Yea
Dahle, Megan Republican Yea

Official roll call →

Subjects

taxation
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 31 do?
Existing sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. Those laws provide various exemptions from those taxes, including, until July 1, 2023, an exemption for the sale of, or the storage, use, or other consumption of, menstrual hygiene products, defined as tampons, specified sanitary napkins, menstrual sponges, and menstrual cups. Existing law requires the Department of Finance, beginning on May 15, 2020, to estimate the total dollar amount of revenue that would have been credited to the Local Revenue Fund 2011 if not otherwise exempted under the sales and use tax exemption for menstrual hygiene products and requires the Controller to transfer that amount from the General Fund to the Local Revenue Fund 2011, a continuously appropriated fund, no later than June 30 of each fiscal year. This bill would establish a similar exemption for the sale of, or the storage, use, or other consumption of, menstrual hygiene products beginning July 1, 2023, and would define menstrual hygiene products to additionally include menstrual underwear. The bill would provide that the Department of Finance is required to calculate, and the Controller is required to transfer, the total dollar amount of revenue prior to January 1, 2024, that would have been credited to the Local Revenue Fund 2011 if not otherwise exempted under the sales and use tax with respect to menstrual hygiene products, as specified. The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws. Existing law requires the state to reimburse counties and cities for revenue losses caused by the enactment of sales and use tax exemptions. This bill would provide that, notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse any local agencies for sales and use tax revenues lost by them pursuant to this bill. This bill would take effect immediately as a tax levy.
Who sponsors AB 31?
AB 31 is sponsored by Mathis, Chang, Glazer, Bauer-Kahan, Rebecca (Democratic), Berman, Marc (Democratic), Bloom, Boerner, Tasha (Democratic), Cervantes, Sabrina (Democratic), Chen, Phillip (Republican), Chu, Cunningham, Diep, Eggman, Friedman, Gipson, Mike A. (Democratic), Kalra, Ash (Democratic), Garcia, Robert (Democratic), Carrillo, Juan (Democratic), Arambula, Joaquin (Democratic), Gonzalez, Jeff (Republican), Bonta, Mia (Democratic), Kamlager, Levine, Limón, Monique (Democratic), Low, McCarty, O'Donnell, Petrie-Norris, Cottie (Democratic), Quirk, Quirk-Silva, Sharon (Democratic), Reyes, Eloise Gómez (Democratic), Rodriguez, Santiago, Wicks, Buffy (Democratic), Beall, Dodd, Hill, McGuire, Mike (Democratic), Mitchell, Skinner, Stern, Henry I. (Democratic), Wieckowski, Wiener, Scott D. (Democratic), Wilk, Rubio, Blanca E. (Democratic), and Jackson, Corey A. (Democratic).
What is the current status of AB 31?
This bill died with 2019-2020 Regular Session. It reached “Passed Assembly” 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 31?
Track AB 31 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on AB 31

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 31

Last checked for changes 3 months ago · updated continuously

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

Track this bill →