CA AB 1057
deadPersonal Income Tax Law: exclusions: first responders: overtime pay.
California · 2025-2026 Regular Session · lower
Quick answers
Did CA AB 1057 pass?
No. CA AB 1057 did not pass — it was defeated or died in the legislative process (2025-06-05). Latest recorded action (2025-06-05): From committee: Without further action pursuant to Joint Rule 62(a).
What is CA AB 1057 about?
The Personal Income Tax Law, in modified conformity with federal law, generally defines "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income for purposes of computing tax liability. This bill would, for taxable years beginning on or after January 1, 2025, and before January 1, 2030, exclude from the gross income of a qualified taxpayer, as defined, qualified overtime wages, defined to mean overtime wages paid to a qualified taxpayer in relation to work performed directly in response to, or in support of, emergency operations, as specified. Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.
Who sponsors CA AB 1057?
Michelle Rodriguez is the primary sponsor of CA AB 1057, joined by 1 cosponsor.
Description
The Personal Income Tax Law, in modified conformity with federal law, generally defines "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income for purposes of computing tax liability. This bill would, for taxable years beginning on or after January 1, 2025, and before January 1, 2030, exclude from the gross income of a qualified taxpayer, as defined, qualified overtime wages, defined to mean overtime wages paid to a qualified taxpayer in relation to work performed directly in response to, or in support of, emergency operations, as specified. Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.
- Introduced
- 2025-03-26
- Latest action
- 2025-06-05 — From committee: Without further action pursuant to Joint Rule 62(a).
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- Michelle Rodriguezauthor
- Bainsauthor
Committees
Not provided by source.
Action timeline
2025-02-20
Read first time. To print.
reading-1
2025-02-21
From printer. May be heard in committee March 23.
2025-03-10
Referred to Com. on REV. & TAX.
referral-committee
2025-03-24
In committee: Set, first hearing. Hearing canceled at the request of author.
2025-03-26
From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
amendment-introduction,amendment-passage,committee-passage,reading-1,reading-2,referral-committee
2025-03-27
Re-referred to Com. on REV. & TAX.
referral-committee
2025-04-07
In committee: Set, second hearing. Referred to REV. & TAX. suspense file.
referral-committee
2025-04-28
From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
amendment-introduction,amendment-passage,committee-passage,reading-1,reading-2,referral-committee
2025-04-29
Re-referred to Com. on REV. & TAX.
referral-committee
2025-05-05
In committee: Set, final hearing. Held under submission.
2025-06-05
From committee: Without further action pursuant to Joint Rule 62(a).
committee-passage,failure
Versions
Documents
- application/pdf
- application/pdf
- application/pdf
- text/html
- application/pdf(no extracted text yet)
- application/pdf(no extracted text yet)
Votes
Not provided by source.
Related bills
No related bills recorded for this bill.
Official source
Attribution
Data from openstates_bulk_csv, retrieved 2026-07-24T01:34:27.960412Z
Inspect retained evidence for changes recorded after evidence tracking began:
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