SB 180: Taxation trailer bill. - California

06/26/26 - Amended Assembly → 06/29/26 - Enrolled · 4 edits · Jun 29, 2026

MODERATE

This diff reflects the transition of SB 180 from its Amended Assembly version to the final Enrolled version after passage by both chambers on June 29, 2026. The substantive policy content is unchanged; the differences are primarily procedural (header updates reflecting passage dates and clerk signatures) and textual cleanup that incorporates previously marked-up amendments into clean statutory language. No new policy provisions were added or removed between these two versions.

TECHNICAL

Header changed from 'Amended in Assembly June 26, 2026' to enrolled bill format with 'Passed the Senate June 29, 2026' and 'Passed the Assembly June 29, 2026,' along with signature blocks for the Secretary of the Senate, Chief Clerk of the Assembly, and Private Secretary of the Governor.

The legislative counsel's digest was reformatted from the amended assembly layout to the enrolled bill layout, removing 'as amended' from the bill title reference and reorganizing page numbering.

All amendment markup (line numbers, bracketed insertions and deletions) was removed and replaced with clean statutory text. For example, the CalCompetes credit extension date now reads simply 'before January 1, 2035' rather than showing the old '2030' struck through with '2035' inserted.

The fiscal year allocation period for the CalCompetes credit is now cleanly stated as 'through and including the 2032-33 fiscal year' (previously shown as an amendment from 2027-28), and the Department of Finance estimate period is now '2034-35' (previously shown as an amendment from 2029-30).

01/23/25 - Introduced → 06/26/26 - Amended Assembly · 6 edits · Jun 26, 2026

MODERATE

SB 180 was transformed from a one-line placeholder expressing legislative intent into a full taxation trailer bill with six substantive provisions. The amended version extends the CalCompetes tax credit through 2035, increases the annual manufactured home property tax postponement disbursement to a fixed $300,000, conforms state tax law to new federal 530A child investment account rules, updates ABLE account provisions, and reduces the first-year LLC minimum tax from $800 to $400 for 2027-2029.

FISCAL

Extends the CalCompetes tax credit (both personal income tax and corporation tax) from expiring before January 1, 2030 to before January 1, 2035, and extends the GO-Biz allocation period from fiscal year 2027-28 to 2032-33.

Changes the annual disbursement limit for manufactured home property tax postponements from 1 percent of the fund balance to a fixed $300,000 per year, effective July 1, 2026.

Reduces the annual minimum franchise tax for limited liability companies from $800 to $400 for their first taxable year, applicable to taxable years beginning on or after January 1, 2027 and before January 1, 2030.

DEFINITION

Adds new Revenue and Taxation Code sections (17151.1, 17151.2, 17509.5) conforming state tax law to federal Public Law 119-21 provisions for 530A accounts (tax-deferred investment accounts for children), effective for taxable years beginning on or after January 1, 2026.

REQUIREMENT

Updates ABLE account provisions (Section 17140.4) to conform to federal changes allowing qualified rollover contributions from 530A accounts into ABLE accounts and exempting those rollovers from excess contribution limits, effective for taxable years beginning on or after January 1, 2026.

SCOPE

Bill changed from a placeholder with no appropriation or fiscal committee review to a full appropriations bill requiring fiscal committee approval (Appropriation: yes; Fiscal committee: yes).

07/13/26 - Chaptered → SB180 · 1 edit

MINOR

The diff reflects a change in document format rather than a change in legislative content. The formal chaptered bill text (with page numbers and official formatting) was replaced with a web-page rendering of the same SB 180 from the California Legislature website, which includes navigation menus, search tools, and version history links. No substantive policy changes are apparent in the visible portion of the diff.

TECHNICAL

The document was converted from an official chaptered legislative format (with page numbers, 'Ch. 85' headers, and formal layout) to a web-scraped or web-rendered version that includes site navigation elements such as menus, quick search, bill tracking links, and version history.

06/29/26 - Enrolled → 07/13/26 - Chaptered · 2 edits · Jul 13, 2026

MINOR

This diff reflects the transition of SB 180 from its enrolled bill format to its chaptered law format after the Governor approved it on July 13, 2026. No substantive policy changes were made; the statutory text is identical in both versions. The changes are limited to formatting: removal of legislative passage headers, addition of the Chapter 85 designation, and replacement of the 'received by the Governor' language with the approval date.

TECHNICAL

Bill converted from enrolled format (Senate Bill No. 180) to chaptered law format (Chapter 85), including addition of 'STATE OF CALIFORNIA AUTHENTICATED ELECTRONIC LEGAL MATERIAL' header and the Governor's approval date of July 13, 2026.

Removed legislative passage language ('Passed the Senate June 29, 2026', 'Passed the Assembly June 29, 2026') and the 'received by the Governor' placeholder text with blank date fields.

Taxation trailer bill.

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