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Updated:   2026-02-04

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Measure
Authors Ochoa Bogh   Grove   Valladares  
Coauthors: Hurtado   Seyarto  
Subject Personal income taxes: deductions: tips.
Relating To relating to taxation, to take effect immediately, tax levy.
Title An act to amend Section 17072 of, and to add and repeal Section 17211 of, the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.
Last Action Dt 2025-05-05
State Amended Senate
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
2026-02-02     Returned to Secretary of Senate pursuant to Joint Rule 56.
2025-05-23     May 23 hearing: Held in committee and under submission.
2025-05-16     Set for hearing May 23.
2025-05-12     May 12 hearing: Placed on APPR. suspense file.
2025-05-05     From committee with author's amendments. Read second time and amended. Re-referred to Com. on APPR.
2025-05-02     Set for hearing May 12.
2025-04-29     Withdrawn from committee.
2025-04-29     Re-referred to Com. on APPR.
2025-04-28     Read second time and amended. Re-referred to Com. on L., P.E. & R.
2025-04-24     From committee: Do pass as amended and re-refer to Com. on L., P.E. & R. (Ayes 5. Noes 0. Page 872.) (April 23).
2025-04-11     Set for hearing April 30 in L., P.E. & R. pending receipt.
2025-04-04     Set for hearing April 23.
2025-01-29     Referred to Coms. on REV. & TAX. and L., P.E. & R.
2024-12-03     From printer. May be acted upon on or after January 2.
2024-12-02     Introduced. Read first time. To Com. on RLS. for assignment. To print.
Versions
Amended Senate     2025-05-05
Amended Senate     2025-04-28
Introduced     2024-12-02
Analyses TBD
Latest Text Bill Full Text
Latest Text Digest

The Personal Income Tax Law, in modified conformity with federal income tax laws, allows various deductions from gross income in calculating adjusted gross income.

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.