California · 2025–26 Regular Session · Senate Bill

SB 376: Incomplete gift nongrantor trusts: Personal Income Tax Law.

Enacted Last action October 6, 2025: Chaptered by Secretary of State. Chapter 410, Statutes of 2025.

Plain-language summary

SB 376 is a senate bill introduced in the California Senate on February 13, 2025. According to its official title, it concerns: Incomplete gift nongrantor trusts: Personal Income Tax Law. Primary sponsor: Suzette Martinez Valladares (R). Most recent recorded action (October 6, 2025): Chaptered by Secretary of State. Chapter 410, Statutes of 2025.

Sponsors

Primary sponsor: Suzette Martinez Valladares (Republican).