CALIFORNIA LEGISLATURE— 2025–2026 REGULAR SESSION

99

Introduced by Assembly Member Bennett

February 20, 2026

An act to amend Section 1 of the Revenue and Taxation Code, relating to taxation.

Vote: majority   Appropriation: no   Fiscal committee: no   Local program: no

LEGISLATIVE COUNSEL’S DIGEST

Existing law includes the Revenue and Taxation Code, under which various taxes are imposed, calculated, and administered.

This bill would make a nonsubstantive change to those provisions.

The people of the State of California do enact as follows:

SECTION 1.

Section 1 of the Revenue and Taxation Code is amended to read:

1.

This act shall be known known, and may be cited, as the Revenue and Taxation Code.