Edward Moore Gaines is an American politician and businessman serving as a member of the California Board of Equalization for the 1st district. He previously served as a California State Senator, representing the 1st Senate district from 2011 to 2019.

The California State Board of Equalization (BOE) is a public agency charged with tax administration and fee collection in the state of California in the United States. The authorities of the Board attempt to ensure that counties fairly assess property taxes, collect excises taxes on alcoholic beverages, administer the insurance tax program, and other tax collection related activities.