At least nine states are considering bills that would require pharmaceutical companies to publicly report annual gifts to physicians, hospitals and pharmacists with California and Vermont in the lead. This report provides numbers of spending limits and average spending by major phramaceutical companies on gifts to physicians in California. Excepts from company compliance statements are also presented to give readers an idea of how pharma companies interpret the sometimes ambiguous or conflicting requirements of different states and voluntary guidelines established by PhRMA and OIG.