California Files

Bills

SB 376

Incomplete gift nongrantor trusts: Personal Income Tax Law.

Became law · by Valladares · full text and history

Latest floor vote

Senate floor, 2025-09-11: (PASS), 40 ayes, 0 noes, 0 not voting · Unfinished Business SB376 Valladares Concurrence

Aye (40): Aisha Wahab D, Akilah Weber Pierson D, Angelique Ashby D, Anna Caballero D, Benjamin Allen D, Bob Archuleta D, Brian Jones R, Caroline Menjivar D, Catherine Blakespear D, Christopher Cabaldon D, Dave Cortese D, Eloise Gómez Reyes D, Henry Stern D, Jerry McNerney D, Jesse Arreguín D, John Laird D, Josh Becker D, Kelly Seyarto R, Laura Richardson D, Lena Gonzalez D, Lola Smallwood-Cuevas D, Maria Elena Durazo D, Marie Alvarado-Gil R, Megan Dahle R, Melissa Hurtado D, Mike McGuire D, Monique Limón D, Roger Niello R, Rosilicie Ochoa Bogh R, Sabrina Cervantes D, Sasha Renée Pérez D, Scott Wiener D, Shannon Grove R, Stephen Padilla D, Steven Choi R, Susan Rubio D, Suzette Martinez Valladares R, Thomas Umberg D, Timothy Grayson D, Tony Strickland R

Who lobbied on it

2 lobbyist employers, lobbying firms and others name SB 376 in their reports since 2025 (not their position). Linked: those who gave to two or more 2026 state candidates.

CALIFORNIA LAWYERS ASSOCIATION · PROFESSIONAL FIDUCIARY ASSOCIATION OF CALIFORNIA

Every recorded vote

DateWhereResultAyesNoes
2025-05-14Sen Revenue and Taxation
Do pass, but first be re-referred to the Committee on [Appropriations]
(PASS)50
2025-06-02Senate floor
Senate 3rd Reading SB376 Valladares
(PASS)380
2025-07-07Asm Revenue and Taxation
Do pass as amended and be re-referred to the Committee on [Appropriations]
(PASS)70
2025-09-10Assembly floor
SB 376 Valladares Senate Third Reading By Quirk-Silva
(PASS)790
2025-09-11Senate floor
Unfinished Business SB376 Valladares Concurrence
(PASS)400