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Updated:   2026-02-04

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Measure
Authors Lowenthal  
Subject Social media platforms: advertising: tax.
Relating To relating to taxation.
Title An act to add Division 11 (commencing with Section 29000) to the Business and Professions Code, and to add Part 27 (commencing with Section 51000) to Division 2 of the Revenue and Taxation Code, relating to taxation, and making an appropriation therefor.
Last Action Dt 2026-01-05
State Amended Assembly
Status Died
Flags
Vote Req Approp Fiscal Cmte Local Prog Subs Chgs Urgency Tax Levy Active?
Two Thirds Yes Yes Yes None No No Y
i
Leginfo Link  
Bill Actions
2026-02-02     From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
2026-01-31     Died pursuant to Art. IV, Sec. 10(c) of the Constitution.
2026-01-12     In committee: Set, second hearing. Referred to REV. & TAX. suspense file.
2026-01-12     In committee: Held under submission.
2026-01-06     Re-referred to Com. on REV. & TAX.
2026-01-05     From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
2025-04-28     In committee: Set, first hearing. Hearing canceled at the request of author.
2025-04-23     From committee: Do pass and re-refer to Com. on REV. & TAX. (Ayes 8. Noes 4.) (April 22). Re-referred to Com. on REV. & TAX.
2025-04-01     Re-referred to Com. on P. & C.P.
2025-03-28     Referred to Coms. on P. & C.P. and REV. & TAX.
2025-03-28     From committee chair, with author's amendments: Amend, and re-refer to Com. on P. & C.P. Read second time and amended.
2025-02-19     From printer. May be heard in committee March 21.
2025-02-18     Read first time. To print.
Versions
Amended Assembly     2026-01-05
Amended Assembly     2025-03-28
Introduced     2025-02-18
Analyses TBD
Latest Text Bill Full Text
Latest Text Digest

Existing law imposes various taxes, including a tax on income, the gross receipts from the sale of tangible personal property, and real property.

This bill would create the Social Media Safety Trust Fund within the State Treasury and would require all moneys raised pursuant to these taxes be deposited into the fund. The bill would establish various accounts within the fund and would allocate moneys into those accounts for expenditure according to specified purposes, including an Education Account, Mental Health Care Account, Research and Development Account, and Social Services Account. The bill would continuously appropriate the moneys in the fund to administer those provisions.