Rev. & Tax. Code, § 41 · . GENERAL PROVISIONS
Rev. & Tax. Code, § 41
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) (1) Notwithstanding any other law, and except as provided in paragraph (2), any bill, introduced on or after January 1, 2020, that would authorize a new tax expenditure under Part 10 (commencing with Section 17001) of Division 2, Part 11 (commencing with Section 23001) of Division 2, or both, or that would authorize an exemption from the taxes imposed by Part 1 (commencing with Section 6001) of Division 2, shall contain all of the following:
(A) Specific goals, purposes, and objectives that the tax expenditure will achieve.
(B) Detailed performance indicators for the Legislature to use when measuring whether the tax expenditure meets the goals, purposes, and objectives stated in the bill.
(C) Data collection requirements to enable the Legislature to determine whether the tax expenditure is meeting, failing to meet, or exceeding those specific goals, purposes, and objectives. The requirements shall include the specific data and baseline measurements to be collected and remitted in each year the tax expenditure is in effect, in order for the Legislature to measure the change in performance indicators, and the specific taxpayers, state agencies, or other entities required to collect and remit data.
(2) A bill that would authorize a new tax expenditure that is a gross income exclusion shall be exempt from including the information in subparagraphs (B) and (C) of paragraph (1), if the Legislature determines there is no available data to collect and report.
(b) For purposes of this section, “tax expenditure” means a credit, deduction, exclusion, exemption, or any other tax benefit as provided for by the state.
(c) Taxpayer information collected pursuant to this section is subject to Sections 7056.5 and 19542.
Notes and commentary — not statutory text
History
Amended by Stats. 2024, Ch. 124, Sec. 1. (AB 3289) Effective January 1, 2025.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=41.
- Text hash
- sha256 5c163220fb034309589651aefe761a1d009d971286d60106cbadf00ea05aae48
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 1SALES AND USE TAXESPrinted as Part 1 (commencing with Section 6001) of Division 2
- Rev. & Tax. Code, § 7056.5Printed as Sections 7056.5 and 19542
- Rev. & Tax. Code, div. 2, pt. 10PERSONAL INCOME TAXPrinted as Part 10 (commencing with Section 17001) of Division 2
- Rev. & Tax. Code, § 19542Printed as Sections 7056.5 and 19542
- Rev. & Tax. Code, div. 2, pt. 11CORPORATION TAX LAWPrinted as Part 11 (commencing with Section 23001) of Division 2
Cited by 39 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 41. Each shows the citation as that text prints it.
Revenue and Taxation Code
- Rev. & Tax. Code, § 73Printed as Section 41
- Rev. & Tax. Code, § 214.18Printed as Section 41
- Rev. & Tax. Code, § 242Printed as Section 41
- Rev. & Tax. Code, § 6018.10Printed as Section 41
- Rev. & Tax. Code, § 6368.2Printed as Section 41
- Rev. & Tax. Code, § 6370.2Printed as Section 41
- Rev. & Tax. Code, § 6385Printed as Section 41
- Rev. & Tax. Code, § 6388.5Printed as Section 41
- Rev. & Tax. Code, § 17052Printed as Section 41
- Rev. & Tax. Code, § 17052.1Printed as Section 41
- Rev. & Tax. Code, § 17052.10Printed as Section 41
- Rev. & Tax. Code, § 17052.2Printed as Section 41
- Rev. & Tax. Code, § 17053.5Printed as Section 41
- Rev. & Tax. Code, § 17053.40Printed as Section 41
- Rev. & Tax. Code, § 17053.73Printed as Section 41
- Rev. & Tax. Code, § 17053.75Printed as Section 41
- Rev. & Tax. Code, § 17053.88.5Printed as Section 41
- Rev. & Tax. Code, § 17053.91Printed as Section 41
- Rev. & Tax. Code, § 17053.92Printed as Section 41
- Rev. & Tax. Code, § 17053.98Printed as Section 41
- Rev. & Tax. Code, § 17053.98.1Printed as Section 41
- Rev. & Tax. Code, § 17131.21Printed as Section 41
- Rev. & Tax. Code, § 17131.22Printed as Section 41
- Rev. & Tax. Code, § 17132.3Printed as Section 41
- Rev. & Tax. Code, § 17138.8Printed as Section 41
- Rev. & Tax. Code, § 17139.2Printed as Section 41
- Rev. & Tax. Code, § 17139.3Printed as Section 41
- Rev. & Tax. Code, § 17140.4Printed as Section 41
- Rev. & Tax. Code, § 17144.8Printed as Section 41
- Rev. & Tax. Code, § 17158Printed as Section 41
- Rev. & Tax. Code, § 17158.1Printed as Section 41
- Rev. & Tax. Code, § 17207.14Printed as Section 41
- Rev. & Tax. Code, § 17501.8Printed as Section 41
- Rev. & Tax. Code, § 23640Printed as Section 41
- Rev. & Tax. Code, § 23698Printed as Section 41
- Rev. & Tax. Code, § 23711.4Printed as Section 41
- Rev. & Tax. Code, § 24311Printed as Section 41
- Rev. & Tax. Code, § 24312Printed as Section 41
Welfare and Institutions Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.