Taxation: capital gains and losses: single-family rental homes.
Committee hearing: it can still change before the session ends.
- Stage
- Committee hearing
- Started in
- Assembly
- Sponsor
- 1
- Latest action
- Apr 27, 2026
What it does
The Personal Income Tax Law and the Corporation Tax Law, in modified conformity with federal income tax laws, exclude the recognition of any gain or loss on the exchange of property held for productive use in a trade or business or for investment, if that property is exchanged solely for property of a like kind that is to be held either for productive use in a trade or business or for investment, unless an exception applies.
Where it stands
Introduced (Done)
Committee (Current step)
Floor (Not started)
Law (Not started)
What moved
Loading recorded actions…
Who is involved
Sponsors
The lawmakers who put their names on it, lead sponsors first.
Where it goes next
While a bill can still move, the questions are about people and money in California.