AB 180 California Assembly · 2025-2026 Regular Session

Taxation trailer bill.

AB 180 is a procedural bill that expresses the Legislature's intent to enact statutory changes related to the Budget Act of 2025. It does not detail specific policy changes or affect any particular groups; it merely states the legislature's future plan to modify budget-related statutes. The bill serves as a formal declaration of intent, not a substantive policy measure. No concrete provisions or affected parties are specified in the abstract.

Bill status passed 3 of 5 stages cleared

Introduction

Jan 2025

Committee Review

Jun 2026

Assembly Passage

Mar 2025

Senate Passage

Governor

Introduced Jan 8, 2025 Last action Aug 6, 2026

Maddy AI version diff · 2 comparisons

What changed between versions

06/26/26 - Amended Senate → AB180 · 1 edit

MINOR

This diff reflects a change in document format rather than substantive policy content. The 'from' version is the clean legislative text of the Amended Senate bill, while the 'to' version is a web page rendering that adds navigation menus, search fields, and site chrome elements around the same bill content. No new policy provisions, funding changes, or eligibility modifications are apparent in the visible portion of the diff.

TECHNICAL

The document was reformatted from a clean legislative text layout (with line numbers, page headers, and section numbering) into a web page format that includes navigation links (skip to content, accessibility, FAQ, sitemap), a quick search box with bill number and keyword fields, sidebar menu items (Bill Information, California Law, Publications, Votes, History, Bill Analysis, Compare Versions, Status), and metadata such as publication date and version labels.

01/08/25 - Introduced → 06/26/26 - Amended Senate · 7 edits · Jun 26, 2026

MODERATE

AB 180 was transformed from a simple legislative intent bill into a full taxation trailer bill with multiple operative provisions. The amended version adds new tax credits, extends existing ones, creates new account types conforming to federal law, and reduces business taxes. This represents a significant expansion in scope from a placeholder bill to one with direct fiscal impact.

Scope change

The bill expanded from a non-binding legislative intent statement with no operative effect to a comprehensive taxation trailer bill that creates new tax provisions, extends existing credits by five years, reduces business taxes, and appropriates funds.

SCOPE

The bill changed from a non-operative intent statement ('It is the intent of the Legislature to enact statutory changes relating to the Budget Act of 2025') to a full taxation trailer bill with operative provisions amending and adding multiple code sections.

FISCAL

Starting July 1, 2026, the amount available annually from the Senior Citizens and Disabled Citizens Property Tax Postponement Fund for manufactured home property tax postponements is set at a fixed $300,000, replacing the prior formula of up to 1 percent of the fund balance.

For taxable years beginning on or after January 1, 2027 and before January 1, 2030, the annual minimum franchise tax for limited liability companies is reduced from $800 to $400 for the company's first taxable year.

The fiscal note changes the appropriation designation from 'no' to 'yes,' reflecting that the bill now makes actual appropriations (specifically for manufactured home property tax postponements).

TIMELINE

The CalCompetes Tax Credit (for both individuals and corporations) is extended from expiring before January 1, 2030 to before January 1, 2035. GO-Biz allocation authority is extended through the 2032-33 fiscal year instead of 2027-28.

DEFINITION

New sections 17151.1, 17151.2, and 17509.5 are added to the Revenue and Taxation Code to conform California tax law to federal Public Law 119-21's creation of 530A accounts (tax-deferred investment accounts for children), effective for taxable years beginning on or after January 1, 2026.

ELIGIBILITY

Conforming changes are made to ABLE account rules (Section 17140.4) to allow qualified rollover contributions from 530A accounts into ABLE accounts and to raise the age eligibility limit for ABLE accounts, effective for taxable years beginning on or after January 1, 2026.

Floor votes · Assembly Mar 20, 2025

How they voted

52–17

Passed · 10 other

Total votes 79

Mar 20, 2025

D Democratic59

52 Yea 7

88% Yea

R Republican20

17 Nay 3

85% Nay

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Jun 29, 2026

Upper · Passed

From committee: Do pass. (Ayes 18. Noes 0.) (June 29).

upper

Jun 26, 2026

Introduced

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

upper

Apr 2, 2025

Committee

Referred to Com. on B. & F. R.

upper

Mar 20, 2025

Lower · Passed

Read third time. Passed. Ordered to the Senate. (Ayes 53. Noes 17. Page 753.)

lower

Feb 3, 2025

Committee

Referred to Com. on BUDGET.

lower

Jan 9, 2025

Lower · Passed

From printer. May be heard in committee February 8.

lower

0 primary · 0 co-sponsors

What changed between versions

How they voted

Actions timeline

Sponsors