Bill Commons

CA AB 1443

dead

Personal income taxes: unemployment insurance: tips.

California · 2025-2026 Regular Session · lower

Description

The Personal Income Tax Law, in modified conformity with federal law, provides various exclusions from gross income in computing tax liability. Existing law requires employers to make specified payments and withholdings from wages paid for employment to, and to file reports of wages and make contributions for unemployment insurance and the employment training tax with, the Employment Development Department. The department is charged with administering the state's payroll taxes. This bill, for taxable years beginning on or after January 1, 2026, and before January 1, 2031, would exclude tips, as defined, from gross income for the purposes of the Personal Income Tax Law. The bill, on and after January 1, 2026, and until January 1, 2031, would also exclude tips from the definition of wages paid for employment for purposes of income tax withholding and for purposes of unemployment insurance and the employment training tax. This bill would also make related changes to other provisions. 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 would include additional information required for any bill authorizing a new tax expenditure.

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

Subjects

Sponsors

  • Castilloauthor

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. 2025-03-17

    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

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

  8. 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=202520260AB1443

Attribution

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

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