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California · 2025–26 Regular Session · Assembly Bill

AB 1596: Sales and Use Tax Law: exemptions: infant car seats.

In committee Official data

  1. Introduced
  2. In committee
  3. Passed one chamber
  4. Passed both chambers
  5. Enacted

Last official action: ·Record last updated:

Plain-language summary

AB 1596 is a assembly bill introduced in the California Assembly on January 16, 2026. According to its official title, it concerns: Sales and Use Tax Law: exemptions: infant car seats. Primary sponsor: Laurie Davies (R). It lists 5 additional sponsors. Most recent recorded action (April 27, 2026): In committee: Set, second hearing. Held under submission.

Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written

Official summary

Legislative Counsel’s Digest (official, as of the latest version). Written by nonpartisan legislative staff; reproduced verbatim.

Existing state 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. The Sales and Use Tax Law provides various exemptions from those taxes.

This bill would, on and after January 1, 2027, and before January 1, 2032, exempt from those taxes the gross receipts from the sale of, and the storage, use, or other consumption of, infant car seats, as defined.

Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals the tax expenditure will achieve, detailed performance indicators, and data collection requirements.

This bill would include additional information required for any bill authorizing a new tax expenditure.

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.

This bill would provide that the exemption created by the bill does not apply to local sales and use taxes or transactions and use taxes.

Sponsors

Sponsors by party (alphabetical): Republican 6

NameRolePartyChamberDistrict
Laurie DaviesPrimary sponsorRepublicanAssembly74
Juan AlanisCo-sponsorRepublicanAssembly22
Leticia CastilloCo-sponsorRepublicanAssembly58
Josh HooverCo-sponsorRepublicanAssembly7
Suzette Martinez ValladaresCo-sponsorRepublicanSenate23
Greg WallisCo-sponsorRepublicanAssembly47

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

  1. In committee: Set, second hearing. Held under submission.
  2. In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
  3. Referred to Com. on REV. & TAX.
  4. From printer. May be heard in committee February 16.
  5. Read first time. To print.

Sources

  1. California Legislative Information — pubinfo database export
  2. Official bill page