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California · 2025–26 Regular Session · Assembly Bill

AB 2522: Sales and Use Tax Law: exemption: over-the-counter medication.

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 2522 is a assembly bill introduced in the California Assembly on February 20, 2026. According to its official title, it concerns: Sales and Use Tax Law: exemption: over-the-counter medication. Primary sponsor: Jeff Gonzalez (R). 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, until January 1, 2032, exempt from those taxes the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, over-the-counter medication, as defined.

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

This bill would make findings detailing the goals of the above-described tax expenditure and performance indicators for determining whether the tax expenditure meets those goals.

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 this bill does not apply to local sales and use taxes or transactions and use taxes.

Sponsors

Sponsors by party (alphabetical): Republican 1

NameRolePartyChamberDistrict
Jeff GonzalezPrimary sponsorRepublicanAssembly36

“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 March 23.
  5. Read first time. To print.

Sources

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