Session:   
Updated:   2026-02-04

Home - Bills - Bill - Authors - Dates - Locations - Analyses - Organizations

Measure
Authors Michelle Rodriguez   Bains  
Subject Personal Income Tax Law: exclusions: first responders: overtime pay.
Relating To relating to taxation, to take effect immediately, tax levy.
Title An act to add and repeal Section 17140.6 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.
Last Action Dt 2025-04-28
State Amended Assembly
Status Died
Flags
Vote Req Approp Fiscal Cmte Local Prog Subs Chgs Urgency Tax Levy Active?
Majority No Yes No None Yes Yes Y
i
Leginfo Link  
Bill Actions
2025-06-05     From committee: Without further action pursuant to Joint Rule 62(a).
2025-05-05     In committee: Set, final hearing. Held under submission.
2025-04-29     Re-referred to Com. on REV. & TAX.
2025-04-28     From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
2025-04-07     In committee: Set, second hearing. Referred to REV. & TAX. suspense file.
2025-03-27     Re-referred to Com. on REV. & TAX.
2025-03-26     From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
2025-03-24     In committee: Set, first hearing. Hearing canceled at the request of author.
2025-03-10     Referred to Com. on REV. & TAX.
2025-02-21     From printer. May be heard in committee March 23.
2025-02-20     Read first time. To print.
Versions
Amended Assembly     2025-04-28
Amended Assembly     2025-03-26
Introduced     2025-02-20
Analyses TBD
Latest Text Bill Full Text
Latest Text Digest

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.

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.