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Updated:   2026-04-07

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Measure
Authors McKinnor  
Subject Personal Income Tax Law: exclusions: reparations programs.
Relating To relating to taxation, to take effect immediately, tax levy.
Title An act to add and repeal Section 17137 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.
Last Action Dt 2026-03-16
State Amended Assembly
Status In Committee Process
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
2026-03-17     Re-referred to Com. on REV. & TAX.
2026-03-16     Referred to Com. on REV. & TAX.
2026-03-16     From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
2026-02-20     From printer. May be heard in committee March 22.
2026-02-19     Read first time. To print.
Versions
Amended Assembly     2026-03-16
Introduced     2026-02-19
Analyses TBD
Latest Text Bill Full Text
Latest Text Digest

The Personal Income Tax Law, in modified conformity with federal income tax laws, defines “gross income” as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income.

This bill, for taxable years beginning on or after January 1, 2027, and before January 1, 2032, would exclude from gross income any reparations benefit or payment, as defined, received by a taxpayer during the taxable year.

Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives 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.