California 2025-2026 Regular Session

California Assembly Bill AB2335

Introduced
2/19/26  
Refer
3/9/26  
Report Pass
3/25/26  
Refer
4/6/26  
Report Pass
4/21/26  
Refer
4/23/26  
Refer
5/6/26  
Report Pass
5/14/26  
Engrossed
5/27/26  

Caption

Unclaimed property: digital financial assets.

Impact

The enactment of AB 2335 fundamentally alters the landscape for unclaimed property by incorporating digital financial assets into existing legal structures. Specifically, it defines such assets as intangible property subject to escheatment. The law mandates that the Controller inform asset holders of their obligations under the new framework, ensuring that property owners are aware of the risk of their assets escheating if unclaimed. By establishing clear guidelines on how digital assets are managed, the bill aims to enhance state revenue through effective stewardship and innovative asset management techniques.

Summary

Assembly Bill 2335, also known as the Digital Asset Reserve Fund Act, introduces significant changes to the handling of digital financial assets under California's Unclaimed Property Law (UPL). The bill establishes a Digital Asset Reserve Fund specifically for storing digital assets that escheat to the state after being unclaimed for three years. The Controller is tasked with managing this fund, which includes converting escheated assets into high-quality digital assets and potentially engaging qualified staking service providers to maximize returns. This law thereby positions California as a pioneer in recognizing and managing digital assets within a regulatory framework.

Sentiment

The sentiment surrounding AB 2335 is largely positive from supporters who view it as a forward-thinking measure that adapts state law to contemporary financial realities. Proponents argue it not only protects consumers by properly managing digital assets but also positions California as a leader in digital financial regulations. Opponents, however, express concerns about potential risks related to digital assets, such as cybersecurity threats or mismanagement, and question whether the state is equipped to handle this new realm of financial oversight effectively.

Contention

Notable points of contention include the operational aspects of the Digital Asset Reserve Fund, such as the selection of qualified staking service providers and the risks associated with staking digital assets. There are also discussions about the transparency and accountability mechanisms that the Controller must implement to ensure that the management of these assets serves the public interest. The bill's effectiveness would rely heavily on the ability of the appointed Digital Asset Reserve Fund Board to navigate the complexities of digital investments while safeguarding against potential losses.

Companion Bills

No companion bills found.

Previously Filed As

CA SB822

Unclaimed property: digital financial assets.

CA SB1066

Unclaimed property.

CA HB104

Uniform Disposition of Unclaimed Property; allow finders to contract and locate State Treasurer property, account for digital assets

CA AB2285

Digital Financial Asset Banking Act.

CA SB1208

Money laundering: digital financial assets.

CA HB2749

Unclaimed property; virtual currency; security

CA HB2906

Financial technology; digital assets program

CA SB1649

Digital assets strategic reserve fund

CA HB2324

Forfeiture; digital assets; reserve fund

CA HB2516

Unclaimed property; transfer; state treasurer

Similar Bills

CA SB1352

Property taxation: newly constructed: reconstructed property.

CA AB245

Property taxation: application of base year value: disaster relief.

CA SB1053

Property taxation: transfer of base year value: disaster relief.

CA SB603

An act to amend Section 69 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

CA AB385

Regional park property: County of San Bernardino: Glen Helen Regional Park.

CA AB1262

Stolen or embezzled property: description.

AZ HB2261

Property tax; agricultural real property

CA SB288

Property taxation: change in ownership: family homes and farms.