Assembly BillIntroducedRevenue and Taxation
AB 2394: Personal Income Tax Law: exclusions: real property.
What AB 2394 does, verified April 29, 2026
<p>The bill amends California's personal income tax law to exclude from gross income the gain received by individuals aged 55 or older from selling their primary residence, provided certain conditions are met. This exclusion applies for taxable years starting on or after January 1, 2027, and before January 1, 2032.</p>
Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: In committee: Set, second hearing. Held under submission. (2026-04-27)Alert me
Author and sponsors
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| Apr. 27, 2026 | In committee: Set, second hearing. Held under submission. |
| Apr. 21, 2026 | Re-referred to Com. on REV. & TAX. |
| Apr. 20, 2026 | From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. |
| Apr. 06, 2026 | In committee: Set, first hearing. Referred to REV. & TAX. suspense file. |
| Mar. 09, 2026 | Referred to Com. on REV. & TAX. |