CaliforniaPersonal income taxes: deductions: elderly seniors.
What it does
The Personal Income Tax Law, in modified conformity with federal income tax laws, allows various deductions from gross income in calculating adjusted gross income.
More detail
This bill, for taxable years beginning on or after January 1, 2027, and before January 1, 2032, would allow a deduction in determining adjusted gross income for a taxpayer in an amount equal to $3,000 per qualified individual, reduced by 6% of the taxpayer's federal adjusted gross income in excess of specified thresholds. The bill would define "qualified individual" for these purposes to mean the taxpayer if the taxpayer is an elderly senior and, in the case of a married couple filing a joint return, the taxpayer's spouse if the taxpayer's spouse is an elderly senior, and would define "elderly senior" to mean an individual who meets specified age criteria as of the last day of the taxable year.
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 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
- Jun 30June 29 hearing. Held in committee and under submission.Latest
- Jun 15June 15 set for first hearing. Placed on suspense file.
- Jun 1Referred to Com. on REV. & TAX.Minor
- May 26In Assembly. Read first time. Held at Desk.Minor
- Vote recorded 3rd Reading. Result: pass.Upper
- May 26Read third time. Passed. (Ayes 37. Noes 0. Page 4450.) Ordered to the Assembly.Passed Senate
- 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 4270.) (May 14).Major
- May 12Set for hearing May 14.
- May 11May 11 hearing: Placed on APPR. suspense file.
- Vote recorded Placed on suspense file. Result: pass.Upper
- May 7Set for hearing May 11.
- May 6From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 4154.) (May 6). Re-referred to Com. on APPR.Minor
- Vote recorded Do pass, but first be re-referred to the Committee on [Appropriations]. Result: pass.Upper
- Apr 23From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.Major
- Apr 9Set for hearing May 6.
- Mar 4Referred to Com. on REV. & TAX.Minor
- Feb 20From printer. May be acted upon on or after March 22.
- Feb 19Introduced. Read first time. To Com. on RLS. for assignment. To print.Introduced