CA AB 1550
in committeePersonal income taxes: deductions: tips: overtime compensation.
California · 2025-2026 Regular Session · lower
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Quick answers
Did CA AB 1550 pass?
Not yet. CA AB 1550 is in committee and has not come to a final vote. Latest recorded action (2026-04-27): In committee: Set, final hearing. Held under submission.
What is CA AB 1550 about?
The Personal Income Tax Law, in modified conformity with federal income tax laws, allows various deductions in calculating taxable income and allows a taxpayer to elect to take a standard deduction in lieu of itemizing deductions. Existing federal income tax law, for taxable years beginning before January 1, 2029, allows deductions in determining taxable income, as defined, for amounts equal to the qualified tips, as defined, and qualified overtime compensation, as defined, received by a taxpayer during the taxable year, not to exceed certain amounts, as specified. This bill would, for taxable years beginning on or after January 1, 2026, and before January 1, 2029, conform to federal income tax law with regard to qualified tips and qualified overtime compensation. The bill would, in that regard, allow the above-described deductions to be taken in addition to the standard deduction. 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. This bill would take effect immediately as a tax levy.
Who sponsors CA AB 1550?
Sanchez is the primary sponsor of CA AB 1550.
Description
The Personal Income Tax Law, in modified conformity with federal income tax laws, allows various deductions in calculating taxable income and allows a taxpayer to elect to take a standard deduction in lieu of itemizing deductions. Existing federal income tax law, for taxable years beginning before January 1, 2029, allows deductions in determining taxable income, as defined, for amounts equal to the qualified tips, as defined, and qualified overtime compensation, as defined, received by a taxpayer during the taxable year, not to exceed certain amounts, as specified. This bill would, for taxable years beginning on or after January 1, 2026, and before January 1, 2029, conform to federal income tax law with regard to qualified tips and qualified overtime compensation. The bill would, in that regard, allow the above-described deductions to be taken in addition to the standard deduction. 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. This bill would take effect immediately as a tax levy.
- Introduced
- 2026-03-16
- Latest action
- 2026-04-27 — In committee: Set, final hearing. Held under submission.
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- Sanchezauthor
Committees
Not provided by source.
Action timeline
Newest first
2026-04-27
In committee: Set, final hearing. Held under submission.
2026-04-06
In committee: Set, second hearing. Referred to REV. & TAX. suspense file.
referral-committee
2026-03-17
Re-referred to Com. on REV. & TAX.
referral-committee
2026-03-16
In committee: Set, first hearing. Hearing canceled at the request of author.
2026-03-16
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
2026-02-02
Referred to Com. on REV. & TAX.
referral-committee
2026-01-08
From printer. May be heard in committee February 7.
2026-01-07
Read first time. To print.
reading-1
Versions
Documents
- 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
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