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Home/Bills/AB 796California · 2025–2026 Regular Session
Assembly BillFailedBusiness and Professions

AB 796: Social media platforms: advertising: tax.

California · Assembly · 2025–2026 Regular Session · last verified February 3, 2026

What AB 796 does, verified February 3, 2026

A new tax will be imposed on social media platforms to fund various purposes. The tax will be a percentage of the annual gross receipts from programmatic advertising on the platform. The revenue will be collected by the California Department of Tax and Fee Administration. The funds will be deposited into a new trust fund, which will have separate accounts for education, mental health care, research and development, and social services. The money in the fund will be continuously appropriated for these purposes.

Bill journey
IntroducedComplete
2In CommitteeCurrent
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: From committee: Filed with the Chief Clerk pursuant to Joint Rule 56. (2026-02-02)Alert me
Recent actions13 total · showing 5
Feb. 02, 2026From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
Jan. 31, 2026Died pursuant to Art. IV, Sec. 10(c) of the Constitution.
Jan. 12, 2026In committee: Held under submission.
Jan. 12, 2026In committee: Set, second hearing. Referred to REV. & TAX. suspense file.
Jan. 06, 2026Re-referred to Com. on REV. & TAX.
Full action history, 8 earlier actionsConnect Plus
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