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<ns0:Id>20250SB__124999INT</ns0:Id>
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<ns0:ActionText>INTRODUCED</ns0:ActionText>
<ns0:ActionDate>2026-02-19</ns0:ActionDate>
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<ns0:SessionYear>2025</ns0:SessionYear>
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<ns0:MeasureNum>1249</ns0:MeasureNum>
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<ns0:AuthorText authorType="LEAD_AUTHOR">Introduced by Senator Richardson</ns0:AuthorText>
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<ns0:House>SENATE</ns0:House>
<ns0:Name>Richardson</ns0:Name>
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<ns0:Title> An act to amend Section 17072 of, and to add and repeal Section 17213 of, the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. </ns0:Title>
<ns0:RelatingClause>taxation, to take effect immediately, tax levy</ns0:RelatingClause>
<ns0:GeneralSubject>
<ns0:Subject>Personal income taxes: deductions: elderly senior dependents.</ns0:Subject>
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<html:p>The Personal Income Tax Law, in modified conformity with federal income tax laws, allows various deductions from gross income in calculating adjusted gross income. </html:p>
<html:p>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 qualified taxpayer in a specified amount calculated based on the taxpayer’s household size and number of elderly senior dependents, as those terms are defined. The bill would define “qualified taxpayer” for these purposes to mean a taxpayer with household income less than or equal to 600% of the federal poverty level for the taxpayer’s household size, without regard for the above-described deduction, who claims one or more elderly senior dependents.</html:p>
<html:p>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.</html:p>
<html:p>This bill would state the intent of the Legislature to comply with that requirement.</html:p>
<html:p>This bill would take effect immediately as a tax levy.</html:p>
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<ns0:ImmediateEffect>YES</ns0:ImmediateEffect>
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<ns0:Urgency>NO</ns0:Urgency>
<ns0:TaxLevy>YES</ns0:TaxLevy>
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<ns0:Preamble>The people of the State of California do enact as follows:</ns0:Preamble>
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<ns0:Num>SECTION 1.</ns0:Num>
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Section 17072 of the
<ns0:DocName>Revenue and Taxation Code</ns0:DocName>
is amended to read:
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<ns0:Num>17072.</ns0:Num>
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(a)
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Section 62 of the Internal Revenue Code, relating to adjusted gross income defined, shall apply, except as otherwise provided.
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(b)
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Section 62(a)(2)(D) of the Internal Revenue Code, relating to certain expenses of elementary and secondary school teachers, shall not apply.
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(c)
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Section 62(a)(21) of the Internal Revenue Code, relating to attorneys fees relating to awards to whistleblowers, shall not apply.
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(d)
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For taxable years beginning on or after January 1, 2027, and before January 1, 2032, Section 62(a) of the Internal Revenue Code, relating to the
general rule, is modified to provide that the deduction under Section 17213 shall be allowed in determining adjusted gross income.
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<ns0:Num>SEC. 2.</ns0:Num>
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Section 17213 is added to the
<ns0:DocName>Revenue and Taxation Code</ns0:DocName>
, to read:
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<ns0:Num>17213.</ns0:Num>
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(a)
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(1)
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For taxable years beginning on or after January 1, 2027, and before January 1, 2032, there shall be allowed a deduction from gross income to a qualified taxpayer in an amount calculated pursuant to paragraph (2).
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(2)
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The deduction allowed by this section shall be equal to the federal poverty level for the taxpayer’s household size multiplied by the ratio of the number of elderly senior dependents claimed for the taxable year over the household size.
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(b)
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For the purposes of this section, the following definitions shall apply:
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(1)
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“Elderly senior” means an individual who is the following age
or older as of the last day of the taxable year:
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(A)
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For taxable years beginning on or after January 1, 2027, and before January 1, 2028, 90 years of age.
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(B)
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For taxable years beginning on or after January 1, 2028, and before January 1, 2029, 89 years of age.
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(C)
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For taxable years beginning on or after January 1, 2029, and before January 1, 2030, 88 years of age.
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(D)
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For taxable years beginning on or after January 1, 2030, and before January 1, 2031, 87 years of age.
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(E)
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For taxable years beginning on or after January 1, 2031, and before January 1, 2032, 86 years of age.
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<html:p>
(2)
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“Federal poverty level” means the poverty
guidelines updated periodically in the Federal Register by the United States Department of Health and Human Services under authority of subsection (2) of Section 9902 of Title 42 of the United States Code.
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(3)
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“Household income” shall have the same meaning as defined in Section 120960 of the Health and Safety Code.
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(4)
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“Household size” means the following:
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<html:p>
(A)
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Except as specified in subparagraph (B), one plus the number of dependents properly claimed for the taxable year.
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(B)
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In the case of a taxpayer who is a surviving spouse, as defined in Section 17046, or a married couple filing a joint return, two plus the number of dependents properly claimed for the taxable year.
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(5)
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“Qualified
taxpayer” means a taxpayer for whom household income is less than or equal to 600 percent of the federal poverty level for their household size, without regard for the deduction provided by this section, and who claims one or more elderly senior dependents.
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(c)
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It is the intent of the Legislature to comply with Section 41.
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(d)
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This section shall remain in effect only until December 1, 2033, and as of that date is repealed.
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<ns0:Num>SEC. 3.</ns0:Num>
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<html:p>This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.</html:p>
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