California AB2084 - Corporation Tax Law Amendments

Detected March 29th, 2026

Summary

California Assembly Bill 2084 has been amended and referred to the Revenue and Taxation Committee. The bill proposes to amend Section 23701 of the Revenue and Taxation Code, relating to taxation, specifically concerning the revocation of tax-exempt status for certain organizations. The amendment was made on March 27, 2026.

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What changed

California Assembly Bill 2084, concerning taxation and the revocation of tax-exempt status for organizations, has undergone amendments and is pending review by the Assembly Revenue and Taxation Committee. The bill specifically targets Section 23701 of the Revenue and Taxation Code. The latest amendment occurred on March 27, 2026, and the bill is currently in the 'Introduced' status with 25% progression.

Organizations operating under tax-exempt status in California should monitor the progress of AB2084, as amendments could alter the criteria or procedures for revoking such status. The bill is scheduled for a hearing on April 13, 2026. Compliance officers should review the latest bill text once it becomes available and assess potential impacts on their organization's tax-exempt standing and reporting obligations.

What to do next

Monitor the progress of California AB2084 through the legislative process.
Review the latest amended text of AB2084 once available.
Assess potential impacts on tax-exempt status and reporting obligations.

Source document (simplified)

CA AB2084 | 2025-2026 | Regular Session

California Assembly Bill 2084

CA State Legislature page for AB2084
- Summary
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Status

Sponsorship: Partisan Bill (Democrat 1)
Status: Introduced on February 18 2026 - 25% progression
Action: 2026-03-27 - From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
Pending: Assembly Revenue and Taxation Committee
Hearing: Apr 13 @ 2:30 pm in State Capitol, Room 126
Text: Latest bill text (Amended) [HTML]

Summary

An act to amend Section 23701 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.
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Title

Corporation Tax Law: tax-exempt organizations: revocation of tax-exempt status.

History

| Date | Chamber | Action |
| --- | --- | --- |
| 2026-03-27 | Assembly | From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. |
| 2026-03-02 | Assembly | Referred to Com. on REV. & TAX. |
| 2026-02-19 | Assembly | From printer. May be heard in committee March 21. |
| 2026-02-18 | Assembly | Read first time. To print. |

Code Citations

| Chapter | Section | Citation Type | Statute Text |
| --- | --- | --- | --- |
| Revenue and Taxation Code | 23701 | Amended Code | Citation Text |

California State Sources

| Type | Source |
| --- | --- |
| Summary | https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260AB2084 |
| Text | https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260AB2084#99INT |
| Text | https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260AB2084#98AMD |

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