CaliforniaPersonal income taxes: deductions: tips.
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, 2026, and before January 1, 2036, would allow a deduction in determining adjusted gross income for an amount equal to the qualified tips, as defined, received by a qualified taxpayer, as defined, during the taxable year, not to exceed $20,000.
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
- Feb 2Returned to Secretary of Senate pursuant to Joint Rule 56.Latest
- 2025
- May 23May 23 hearing: Held in committee and under submission.
- May 16Set for hearing May 23.
- May 12May 12 hearing: Placed on APPR. suspense file.
- Vote recorded Placed on suspense file. Result: pass.Upper
- May 5From committee with author's amendments. Read second time and amended. Re-referred to Com. on APPR.Major
- May 2Set for hearing May 12.
- Apr 29Re-referred to Com. on APPR.Minor
- Apr 29Withdrawn from committee.Major
- Apr 28Read second time and amended. Re-referred to Com. on L., P.E. & R.Major
- Apr 24From committee: Do pass as amended and re-refer to Com. on L., P.E. & R. (Ayes 5. Noes 0. Page 872.) (April 23).Major
- Apr 23
- Vote recorded Do pass as amended, but first amend, and re-refer to the Committee on [Labor, Public Employment and Retirement ]. Result: pass.Upper
- Apr 11Set for hearing April 30 in L., P.E. & R. pending receipt.
- Apr 4Set for hearing April 23.
- Jan 29Referred to Coms. on REV. & TAX. and L., P.E. & R.Minor
- 2024
- Dec 3From printer. May be acted upon on or after January 2.
- Dec 2Introduced. Read first time. To Com. on RLS. for assignment. To print.Introduced