California · 2025–26 Regular Session · Assembly Bill
AB 760: Income taxes: exclusions: 2026 Garden Grove chemical leak.
Vetoed Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
- Vetoed
Last official action: ·Record last updated:
Plain-language summary
AB 760 is a assembly bill introduced in the California Assembly on February 18, 2025. According to its official title, it concerns: Income taxes: exclusions: 2026 Garden Grove chemical leak. Primary sponsor: Tri Ta (R). It lists 8 additional sponsors. Most recent recorded action (September 27, 2026): Vetoed by Governor.
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.
The Personal Income Tax Law and the Corporation Tax Law, in conformity with federal income tax law, generally define “gross income” as income from whatever source derived, except as specifically excluded, and provide various exclusions from gross income.
This bill would, for taxable years beginning on or after January 1, 2027, and before January 1, 2032, provide an exclusion from gross income for any qualified taxpayer, as defined, for amounts received for costs and losses associated with the 2026 Garden Grove chemical leak, as provided.
Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals that 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.
This bill would take effect immediately as a tax levy.
Sponsors
Sponsors by party (alphabetical): Democratic 2 · Republican 7
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Tri Ta | Primary sponsor | Republican | Assembly | 70 |
| Phillip Chen | Co-sponsor | Republican | Assembly | 59 |
| Steven Choi | Co-sponsor | Republican | Senate | 37 |
| Laurie Davies | Co-sponsor | Republican | Assembly | 74 |
| Diane Dixon | Co-sponsor | Republican | Assembly | 72 |
| Sharon Quirk-Silva | Co-sponsor | Democratic | Assembly | 67 |
| Kate Sanchez | Co-sponsor | Republican | Assembly | 71 |
| Tony Strickland | Co-sponsor | Republican | Senate | 36 |
| Thomas Umberg | Co-sponsor | Democratic | Senate | 34 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- Vetoed by Governor.
- Enrolled and presented to the Governor at 1:30 p.m.
- Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 78. Noes 0. Page 6975.).
- From committee: That the Senate amendments be concurred in. (Ayes 7. Noes 0.) (August 27).
- Joint Rule 62(a), file notice suspended. (Page 6563.)
- Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 77.2.
- In Assembly. Concurrence in Senate amendments pending.
- Read third time. Passed. Ordered to the Assembly. (Ayes 39. Noes 0.).
- Read second time. Ordered to third reading.
- Read third time and amended. Ordered to second reading.
- Read second time. Ordered to third reading.
- From committee: Amend, and do pass as amended. (Ayes 7. Noes 0.) (August 13).