CaliforniaPersonal Income Tax Law: exclusions: military retirement pay: survivor benefit pay.
What it does
The Personal Income Tax Law, in conformity with federal income tax laws, defines "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income, including, for taxable years beginning on or after January 1, 2025, and before January 1, 2030, an exclusion from gross income for retirement pay received by a qualified taxpayer, as defined, during the taxable year, not to exceed $20,000, from the federal government for service performed in the uniformed services, as defined, and an exclusion for income annuity payments received by a qualified taxpayer, as defined, not to exceed $20,000, pursuant to a United States Department of Defense Survivor Benefit Plan, as specified. Existing law defines "qualified taxpayer" for the purpose of these exclusions to mean taxpayers that satisfy specified income limitations.
More detail
This bill would amend the above-described exclusions to annually adjust the income limitations for taxpayers for inflation, as provided, and to increase the limitation on income eligible for exclusion to $40,000. The bill would also extend the exclusions until taxable years beginning before January 1, 2037.
Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals that the tax expenditure will achieve, detailed performance indicators, and data collection requirements.
This bill also would include additional information required for any bill authorizing a new tax expenditure.
This bill would take effect immediately as a tax levy.
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Where it stands
- Introduced
- Passed Senate
- Passed Assembly
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Aug 13August 13 hearing: Held in committee and under submission.Latest
- Aug 5August 5 set for first hearing. Placed on suspense file.
- Jun 30From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (June 29). Re-referred to Com. on APPR.Minor
- Jun 29
- Vote recorded Do pass and be re-referred to the Committee on [Appropriations]. Result: pass.Lower
- Jun 23June 22 set for first hearing. Placed on suspense file.
- Jun 17From committee: Do pass and re-refer to Com. on REV. & TAX. (Ayes 8. Noes 0.) (June 16). Re-referred to Com. on REV. & TAX.Minor
- Jun 17Coauthors revised.
- Jun 16
- Vote recorded Do pass and be re-referred to the Committee on [Revenue and Taxation]. Result: pass.Lower
- Jun 8Re-referred to Coms. on M. & V.A. and REV. & TAX. pursuant to Assembly Rule 96.Minor
- Jun 4Referred to Coms. on REV. & TAX. and M. & V.A.Minor
- May 28In Assembly. Read first time. Held at Desk.Minor
- Vote recorded Special Consent SB1407 Archuleta et al. Result: pass.Upper
- May 28Read third time. Passed. (Ayes 39. Noes 0. Page 4526.) Ordered to the Assembly.Passed Senate
- May 26Ordered to special consent calendar.
- May 18Read second time. Ordered to third reading.Minor
- May 14Read second time and amended. Ordered to second reading.Major
- Vote recorded Do pass as amended. Result: pass.Upper
- May 14From committee: Do pass as amended. (Ayes 7. Noes 0. Page 4276.) (May 14).Major
- May 8Set for hearing May 14.
- Apr 27April 27 hearing: Placed on APPR. suspense file.
- Vote recorded Placed on suspense file. Result: pass.Upper
- Apr 22Set for hearing April 27.
- Apr 21From committee: Do pass and re-refer to Com. on APPR. (Ayes 4. Noes 0. Page 3956.) (April 20). Re-referred to Com. on APPR.Minor
- Apr 20
- Vote recorded Do pass, but first be re-referred to the Committee on [Appropriations]. Result: pass.Upper
- Apr 9Read second time and amended. Re-referred to Com. on M. & V.A.Major
- Apr 8From committee: Do pass as amended and re-refer to Com. on M. & V.A. (Ayes 5. Noes 0. Page 3795.) (April 8).Major
- Vote recorded Do pass as amended, but first amend, and re-refer to the Committee on [Military and Veterans Affairs]. Result: pass.Upper
- Mar 25Set for hearing April 8.
- Mar 12March 25 set for first hearing canceled at the request of author.
- Mar 11Set for hearing March 25.
- Mar 4Referred to Coms. on REV. & TAX. and M. & V.A.Minor
- Feb 23Read first time.Minor
- Feb 23From printer. May be acted upon on or after March 23.
- Feb 20Introduced. To Com. on RLS. for assignment. To print.Introduced