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Updated:   2026-02-04

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Measure
Authors Smallwood-Cuevas  
Subject Personal Income Tax Law: exclusions: guaranteed income pilot programs.
Relating To relating to taxation, to take effect immediately, tax levy.
Title An act to amend Section 17131.12 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.
Last Action Dt 2025-04-02
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.
2025-04-02     Re-referred to Com. on REV. & TAX.
2025-04-02     From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
2025-03-26     From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS.
2025-03-05     Referred to Com. on RLS.
2025-02-21     From printer. May be acted upon on or after March 23.
2025-02-20     Introduced. Read first time. To Com. on RLS. for assignment. To print.
Versions
Amended Senate     2025-04-02
Amended Senate     2025-03-26
Introduced     2025-02-20
Analyses TBD
Latest Text Bill Full Text
Latest Text Digest

The Personal Income Tax Law, in conformity with federal income tax law, generally defines “gross income” as income from whatever source derived, and provides various exclusions from gross income, including, until July 1, 2026, an exclusion for payments received from a guaranteed income pilot program or related grants, as specified. Existing law repeals this exclusion as of January 1, 2027.

This bill would extend the above-referenced exclusion from gross income until July 1, 2031, and would repeal it as of January 1, 2032.

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.