CA SB 159

enacted

Personal Income Tax Law: Corporation Tax Law: exemptions: wildfire.

California · 2025-2026 Regular Session · upper

Description

Existing law establishes, in the Government Operations Agency, the Franchise Tax Board consisting of the Controller, the Director of Finance, and the Chairperson of the State Board of Equalization. Existing law prescribes various powers and duties to the Franchise Tax Board, including, among other things, the administration of state personal income taxes and corporation franchise and income taxes. The Personal Income Tax Law, in conformity with federal income tax laws, defines "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from income, including, for taxable years beginning on or after January 1, 2021, and before January 1, 2030, an exclusion from income for any qualified taxpayer, as defined, for amounts received in settlement in connection with a wildfire in the state, as provided. This bill would amend the definitions provided in that exclusion from tax and would limit the exclusion to qualified amounts made in connection with a qualified wildfire disaster, as defined. This bill would also appropriate $10,000 from the General Fund to the Franchise Tax Board to administer qualified wildfire disaster settlements, as specified. This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature. This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.

Introduced: 2025-01-23
Status date: —
Latest action: 2025-09-17 — Chaptered by Secretary of State. Chapter 112, Statutes of 2025.
Bill type: bill,appropriation
Last updated: —

Subjects

Committees

Not provided by source.

Action timeline

2025-01-23
Introduced. Read first time. To Com. on RLS. for assignment. To print.
introduction,reading-1,referral-committee
2025-01-24
From printer. May be acted upon on or after February 23.
2025-02-05
Referred to Com. on B. & F. R.
referral-committee
2025-03-17
Withdrawn from committee. (Ayes 27. Noes 10. Page 384.)
withdrawal
2025-03-17
Ordered to second reading.
reading-1,reading-2
2025-03-18
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2025-03-20
Read third time. Passed. (Ayes 28. Noes 10. Page 450.) Ordered to the Assembly.
passage,reading-1,reading-3
2025-03-20
In Assembly. Read first time. Held at Desk.
reading-1
2025-03-24
Referred to Com. on BUDGET.
referral-committee
2025-09-08
From committee with author's amendments. Read second time and amended. Re-referred to Com. on BUDGET.
amendment-passage,committee-passage,reading-1,reading-2,referral-committee
2025-09-10
Assembly Rule 96 suspended. (Ayes 56. Noes 19. Page 3164.)
2025-09-10
Withdrawn from committee.
withdrawal
2025-09-10
Ordered to third reading.
reading-1,reading-3
2025-09-11
Read third time. Passed. (Ayes 69. Noes 1. Page 3327.) Ordered to the Senate.
passage,reading-1,reading-3
2025-09-12
In Senate. Concurrence in Assembly amendments pending.
2025-09-12
Assembly amendments concurred in. (Ayes 31. Noes 0. Page 2955.) Ordered to engrossing and enrolling.
amendment-passage,committee-passage,committee-passage-favorable
2025-09-15
Enrolled and presented to the Governor at 3:30 p.m.
executive-receipt
2025-09-17
Approved by the Governor.
executive-signature
2025-09-17
Chaptered by Secretary of State. Chapter 112, Statutes of 2025.
became-law

Versions

01/23/25 - Introduced — 2025-01-23Compare
09/08/25 - Amended Assembly — 2025-09-08Compare
09/13/25 - Enrolled — 2025-09-13Compare
09/17/25 - Chaptered — 2025-09-17Compare
SB159Compare
(document, no version)Compare

Documents

Votes

3rd Reading SB159 B. & F.R.
2025-03-20 · pass · 28-10
Member-level votes (40)
- Becker: yes
- Arreguín: yes
- Smallwood-Cuevas: yes
- Hurtado: yes
- Richardson: yes
- Rubio: yes
- Grayson: yes
- Laird: yes
- Pérez: yes
- Cabaldon: yes
- Durazo: yes
- Umberg: yes
- Wiener: yes
- Padilla: yes
- Menjivar: yes
- Caballero: yes
- Weber Pierson: yes
- Wahab: yes
- Limón: yes
- McGuire: yes
- McNerney: yes
- Ashby: yes
- Archuleta: yes
- Allen: yes
- Gonzalez: yes
- Cervantes: yes
- Cortese: yes
- Blakespear: yes
- Choi: no
- Seyarto: no
- Ochoa Bogh: no
- Strickland: no
- Dahle: no
- Valladares: no
- Alvarado-Gil: no
- Grove: no
- Niello: no
- Jones: no
- Stern: other
- Reyes: other
SB 159 Budget and Fiscal Review Senate Third Reading By GABRIEL
2025-09-12 · pass · 69-1
Member-level votes (80)
- Ahrens: yes
- Mark González: yes
- Quirk-Silva: yes
- Gipson: yes
- Rogers: yes
- Addis: yes
- Ward: yes
- Haney: yes
- Hart: yes
- Fong: yes
- Calderon: yes
- Elhawary: yes
- Wilson: yes
- Carrillo: yes
- Bains: yes
- Ransom: yes
- Soria: yes
- Michelle Rodriguez: yes
- Berman: yes
- Valencia: yes
- Wicks: yes
- Celeste Rodriguez: yes
- Arambula: yes
- Connolly: yes
- Schultz: yes
- Bauer-Kahan: yes
- Bennett: yes
- Papan: yes
- Ávila Farías: yes
- Bonta: yes
- Aguiar-Curry: yes
- Jeff Gonzalez: yes
- Pacheco: yes
- Boerner: yes
- Alvarez: yes
- Castillo: yes
- Lee: yes
- Alanis: yes
- Wallis: yes
- Patterson: yes
- Stefani: yes
- Caloza: yes
- Hoover: yes
- Sharp-Collins: yes
- Nguyen: yes
- Ortega: yes
- Solache: yes
- Lowenthal: yes
- Blanca Rubio: yes
- Jackson: yes
- Bryan: yes
- Gallagher: yes
- Petrie-Norris: yes
- Harabedian: yes
- Gabriel: yes
- Macedo: yes
- Zbur: yes
- Davies: yes
- McKinnor: yes
- Pellerin: yes
- Muratsuchi: yes
- Hadwick: yes
- Krell: yes
- Irwin: yes
- Lackey: yes
- Ramos: yes
- Kalra: yes
- Rivas: yes
- Garcia: yes
- DeMaio: no
- Johnson: other
- Dixon: other
- Tangipa: other
- Schiavo: other
- Patel: other
- Sanchez: other
- Chen: other
- Ellis: other
- Flora: other
- Ta: other
Unfinished Business SB159 B. & F.R. (Wiener) Concurrence
2025-09-12 · pass · 31-0
Member-level votes (40)
- McGuire: yes
- Becker: yes
- Cabaldon: yes
- Caballero: yes
- Weber Pierson: yes
- McNerney: yes
- Grayson: yes
- Umberg: yes
- Pérez: yes
- Padilla: yes
- Cervantes: yes
- Menjivar: yes
- Wiener: yes
- Wahab: yes
- Laird: yes
- Stern: yes
- Rubio: yes
- Richardson: yes
- Hurtado: yes
- Reyes: yes
- Blakespear: yes
- Arreguín: yes
- Ashby: yes
- Allen: yes
- Smallwood-Cuevas: yes
- Valladares: yes
- Durazo: yes
- Archuleta: yes
- Grove: yes
- Limón: yes
- Cortese: yes
- Strickland: other
- Seyarto: other
- Dahle: other
- Choi: other
- Niello: other
- Jones: other
- Ochoa Bogh: other
- Gonzalez: other
- Alvarado-Gil: other

Related bills

No related bills recorded for this bill.

Official source

http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260SB159

Attribution

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

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