Social media platforms: advertising: tax.

Summary

AB 796 would levy a percentage tax on the gross receipts that social‑media platform providers earn from programmatic ads shown to California users, starting in 2026 and ending in 2031. The revenue would be placed in a new Social Media Safety Trust Fund and allocated to education, mental‑health, research and social‑services programs aimed at protecting minors. The bill failed to pass and therefore did not become law.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

Vote

From committee: Do pass and re-refer to Com. on REV. & TAX. (Ayes 8. Noes 4.) (April 22). Re-referred to Com. on REV. & TAX. · Apr 23, 2025

Hearings

• Revenue and Taxation Committee Hearing
  Revenue and Taxation · Jan 12, 2026
• Privacy and Consumer Protection Committee Hearing
  Privacy and Consumer Protection · Apr 22, 2025

History

1. Feb 2, 2026From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
2. Jan 31, 2026Died pursuant to Art. IV, Sec. 10(c) of the Constitution.
3. Jan 12, 2026In committee: Set, second hearing. Referred to REV. & TAX. suspense file.
4. Jan 12, 2026In committee: Held under submission.
5. Jan 6, 2026Re-referred to Com. on REV. & TAX.
6. Jan 5, 2026From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
7. Apr 28, 2025In committee: Set, first hearing. Hearing canceled at the request of author.
8. Apr 23, 2025From committee: Do pass and re-refer to Com. on REV. & TAX. (Ayes 8. Noes 4.) (April 22). Re-referred to Com. on REV. & TAX.
9. Apr 1, 2025Re-referred to Com. on P. & C.P.
10. Mar 28, 2025Referred to Coms. on P. & C.P. and REV. & TAX.
11. Mar 28, 2025From committee chair, with author's amendments: Amend, and re-refer to Com. on P. & C.P. Read second time and amended.
12. Feb 19, 2025From printer. May be heard in committee March 21.

The 12 most recent of 13 recorded actions.

Sponsors

• Lowenthal · sponsor

Bill text

Opens the legislature’s own copy.

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