Bill Commons

CA AB 814

dead

Personal Income Tax Law: exclusions: law enforcement retirement.

California · 2025-2026 Regular Session · lower

Description

The Personal Income Tax Law, in conformity with federal income tax law, generally 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, 2025, and before January 1, 2030, would exclude from gross income qualified payments received by a taxpayer during the taxable year. The bill would define qualified payments to mean either amounts received from a pension plan the taxpayer is the beneficiary of based on services performed as a peace officer, as defined, or amounts received as the beneficiary of an annuity plan set up for the surviving spouse or dependent of a person that lost their life in services as a peace officer, as specified. 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. The bill would require the Franchise Tax Board to provide any data requested by the Legislative Analyst's Office to write the report, as provided, and would make taxpayer information received by the Legislative Analyst's Office subject to specified law limiting the collection and use of that information, the violation of which is a crime. By expanding the scope of a crime, this bill would impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason. This bill would take effect immediately as a tax levy.

Introduced
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Status date
—
Latest action
2026-02-02 — From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
Bill type
bill
Last updated
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Subjects

Sponsors

  • Schiavoauthor

Committees

Not provided by source.

Action timeline

  1. 2025-02-19

    Read first time. To print.

    reading-1

  2. 2025-02-20

    From printer. May be heard in committee March 22.

  3. 2025-03-10

    Referred to Com. on REV. & TAX.

    referral-committee

  4. 2025-03-24

    In committee: Set, first hearing. Referred to suspense file.

    referral-committee

  5. 2025-05-05

    In committee: Set, second hearing. Held under submission.

  6. 2026-01-31

    Died pursuant to Art. IV, Sec. 10(c) of the Constitution.

    failure

  7. 2026-02-02

    From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

    committee-passage,failure

Versions

Documents

Votes

Not provided by source.

Related bills

No related bills recorded for this bill.

Official source

http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260AB814

Attribution

Data from openstates_bulk_csv, retrieved 2026-07-24T01:34:27.960412Z

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