CaliforniaPersonal Income Tax Law: exclusions: first responders: overtime pay.
What it does
The Personal Income Tax Law, in modified conformity with federal law, generally defines "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income for purposes of computing tax liability.
More detail
This bill would, for taxable years beginning on or after January 1, 2025, and before January 1, 2030, exclude from the gross income of a qualified taxpayer, as defined, qualified overtime wages, defined to mean overtime wages paid to a qualified taxpayer in relation to work performed directly in response to, or in support of, emergency operations, as specified.
Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals 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 Assembly
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2025
- Jun 5From committee: Without further action pursuant to Joint Rule 62(a).Latest
- May 5In committee: Set, final hearing. Held under submission.
- Apr 29Re-referred to Com. on REV. & TAX.Minor
- Apr 28From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.Major
- Apr 7In committee: Set, second hearing. Referred to REV. & TAX. suspense file.Minor
- Mar 27Re-referred to Com. on REV. & TAX.Minor
- Mar 26From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.Major
- Mar 24In committee: Set, first hearing. Hearing canceled at the request of author.
- Mar 10Referred to Com. on REV. & TAX.Minor
- Feb 21From printer. May be heard in committee March 23.
- Feb 20Read first time. To print.Introduced