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AB 97

Personal Income Tax Law: Corporation Tax Law: Bobcat Fire: exclusions.

2025-2026 Regular Session Introduced by Megan Dahle and 3 co-sponsors

AB 97 grants immediate tax exclusions to Bobcat Fire victims and businesses, passing Assembly unanimously with urgency status pending Senate Revenue Committee review.

Referred to Com. on REV. & TAX.
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Bill Summary · AB 97

Legislative bill overview

AB 97 provides tax exclusions and relief for individuals and businesses affected by the Bobcat Fire in California. The bill has passed the Assembly unanimously and is currently in the Senate's Revenue and Taxation Committee. It uses the "urgency clause," meaning it would take effect immediately upon passage rather than the standard January 1st enactment date.

Why is this important

The Bobcat Fire (which burned over 110,000 acres in 2020) caused significant property damage and economic losses. Tax relief measures can help affected residents and businesses recover by reducing their tax burden during reconstruction, though the specific exclusions and their scope will determine the actual financial impact on state revenues and individual taxpayers.

Potential points of contention

  • Revenue impact unclear: The bill summary doesn't specify which income or which businesses qualify, making it difficult to assess how much state tax revenue will be foregone
  • Precedent and equity concerns: Disaster-specific tax relief raises questions about why some disasters receive relief while others don't, and whether similar relief should be extended to other recent California fires
  • Geographic and temporal scope: Questions about how long relief lasts, who qualifies (property owners only, renters, business owners), and whether it applies statewide or just to the fire zone

Compiled from official sources — confirm details with the bill’s official record.

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