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AB-1869 • 2026

Real Estate Investment Trusts: management duties.

Real Estate Investment Trusts: management duties.

Housing Labor Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Haney
Last action
Official status
Assembly - Appropriations
Effective date
Not listed

Plain English Breakdown

The official summary contains conflicting edits (strikethroughs) between 'Franchise Tax Board' and 'Labor Commissioner'; this output follows the final version where employees submit evidence to the Labor Commissioner, who then forwards responses to the Franchise Tax Board.

Clarifying Management Duties for Real Estate Investment Trusts

This law clarifies that controlling certain activities at lodging facilities counts as managing real property and sets up a process for employees to report these actions.

What This Bill Does

  • Defines exercising control over, or reserving the right to exercise control over, specified activities of a lodging facility as managing or operating real property.
  • States that this definition is declaratory of existing law rather than a new change.
  • Allows affected employees of a lodging facility or their representatives to provide evidence about REIT management activities to the Labor Commissioner.
  • Requires the Labor Commissioner to confirm receipt of submitted evidence within 45 days.
  • Mandates that the Labor Commissioner provide a written response to the employee and forward it to the Franchise Tax Board.

Who It Names or Affects

  • Real Estate Investment Trusts (REITs) operating lodging facilities
  • Employees of lodging facilities or their representatives
  • The California Labor Commissioner
  • The California Franchise Tax Board

Terms To Know

Real Estate Investment Trust (REIT)
A corporation, trust, or association that can elect special tax treatment if it meets specific income requirements.
Impermissible tenant service income
Money received for managing or operating real property, which is excluded from the definition of rents from real property.

Limits and Unknowns

  • The bill states it clarifies existing law but does not list what the exact 'specified activities' are in this summary.
  • The effective date is not listed in the provided source material.
  • The final action status shows the bill was held under submission, so its current legislative path beyond that point is unknown.

Bill History

  1. California Legislative Information

    Assembly - Appropriations

Official Summary Text

Real Estate Investment Trusts: management duties.