If the money are given without any consideration - that is a gift; If you will have to repay the money - that is a loan. In both situations - there will not be any income tax obligation neither on the federal level nor in California.
As a recipient of the gift - you do not need to claim it as income. Please see for reference IRS publication 525 page 30 - http://www.irs.gov/pub/irs-pdf/p525.pdf
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As your brother is not an US resident - he is not responsible for any gift tax and do not need to file a gift tax return.
As you will transfer the money to US - because the money you are receiving from abroad and amount is more than $100,000, you are require to file form 3120 - http://www.irs.gov/pub/irs-pdf/f3520.pdf (see instructions for details - http://www.irs.gov/pub/irs-pdf/i3520.pdf) to declare transfer from the foreign country. There is no tax associated with this form.
So far - there is no any tax obligation and you do not need to report that amount as income.