Bill Commons

CA AB 1354

dead

Personal Income Tax Law: credits: insurance.

California · 2025-2026 Regular Session · lower

Quick answers

Did CA AB 1354 pass?

No. CA AB 1354 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 1354 about?

The Personal Income Tax Law allows various credits against the tax imposed by that law. This bill would, for taxable years beginning on or after January 1, 2026, and before January 1, 2031, allow a credit against that tax to a qualified taxpayer, as defined, equal to the amount paid during the taxable year for premium payments made by the taxpayer for a policy of residential property insurance, as defined, minus the base year premium, defined as the premium paid by the taxpayer for a fire insurance policy in the 2023 calendar year. 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.

Who sponsors CA AB 1354?

Wallis is the primary sponsor of CA AB 1354, joined by 1 cosponsor.

Description

The Personal Income Tax Law allows various credits against the tax imposed by that law. This bill would, for taxable years beginning on or after January 1, 2026, and before January 1, 2031, allow a credit against that tax to a qualified taxpayer, as defined, equal to the amount paid during the taxable year for premium payments made by the taxpayer for a policy of residential property insurance, as defined, minus the base year premium, defined as the premium paid by the taxpayer for a fire insurance policy in the 2023 calendar year. 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.

Introduced
2025-02-21
Latest action
2025-06-05 — From committee: Without further action pursuant to Joint Rule 62(a).
Bill type
bill
Last updated
—

Subjects

Sponsors

  • Wallisauthor
  • Floraauthor

Committees

Not provided by source.

Action timeline

  1. 2025-02-21

    Introduced. To print.

    introduction

  2. 2025-02-22

    From printer. May be heard in committee March 24.

  3. 2025-02-24

    Read first time.

    reading-1

  4. 2025-03-13

    Referred to Com. on REV. & TAX.

    referral-committee

  5. 2025-04-07

    In committee: Set, first hearing. Hearing canceled at the request of author.

  6. 2025-04-21

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

    referral-committee

  7. 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

  8. 2025-04-29

    Re-referred to Com. on REV. & TAX.

    referral-committee

  9. 2025-05-05

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

  10. 2025-06-05

    From committee: Without further action pursuant to Joint Rule 62(a).

    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=202520260AB1354

Attribution

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

Inspect retained evidence for changes recorded after evidence tracking began:

Source and document changesStatus and relationship changes

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