加州于2026年9月30日正式通过了州议案1406号，堵住了富有居民长期用于避税的蒙特那车牌漏洞1。新法律将壳公司的定义范围大幅扩展，从原先仅包括公司和有限责任公司，扩大到合伙企业、有限合伙企业和有限责任合伙企业1。
根据新规定，只要壳公司存在任何一个股东、合伙人、成员或受益所有人是加州居民，该企业即被视为加州居民，其在州内资产须缴纳加州税1。这比旧法律的标准更为严格——原法律要求超过50%业务必须在州外方可规避加州税1。新法律还对壳公司的管理人员、合伙人、受益所有人或成员设定个人责任，违规者将面临未缴税款、利息和罚款的追缴，严重情况可能构成犯罪1。
California enacted Senate Bill 1406 on September 30, 2026, formally shutting down a tax avoidance strategy that wealthy state residents had exploited for years through shell companies registered in Montana 1. The legislation significantly expands the definition of shell entities and tightens residency requirements for corporate taxation.
Under the new law, shell companies now include partnerships, limited partnerships, and limited liability partnerships in addition to corporations and limited liability companies 1. Previously, businesses could avoid California taxes if more than 50 percent of their operations occurred outside the state; the updated statute eliminates this threshold by declaring any enterprise with even a single shareholder, partner, member, or beneficial owner residing in California to be a California resident entity subject to state taxation on its in-state assets 1.
The law also establishes personal liability for company managers, partners, beneficial owners, and members for unpaid taxes, interest, and penalties, with violations potentially constituting criminal offenses 1.
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