CA AB 159

withdrawn

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

California · 2025-2026 Regular Session · lower

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: 2025-09-08
Status date: —
Latest action: 2025-09-13 — Ordered to inactive file at the request of Senator Grayson.
Bill type: bill,appropriation
Last updated: —

Subjects

Committees

Not provided by source.

Action timeline

2025-01-08
Read first time. To print.
reading-1
2025-01-09
From printer. May be heard in committee February 8.
2025-02-03
Referred to Com. on BUDGET.
referral-committee
2025-03-17
Withdrawn from committee.
withdrawal
2025-03-17
Ordered to second reading.
reading-1,reading-2
2025-03-17
(Ayes 53. Noes 17. Page 643.)
2025-03-18
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2025-03-20
Read third time. Passed. Ordered to the Senate. (Ayes 53. Noes 17. Page 742.)
passage,reading-1,reading-3
2025-03-20
In Senate. Read first time. To Com. on RLS. for assignment.
reading-1,referral-committee
2025-04-02
Referred to Com. on B. & F. R.
referral-committee
2025-09-08
Senate Rule 29.3(b) suspended. (Ayes 28. Noes 8. Page 2568.)
2025-09-08
From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on B. & F. R.
amendment-introduction,amendment-passage,committee-passage,reading-1,reading-2,referral-committee
2025-09-10
From committee: Do pass. (Ayes 13. Noes 0.) (September 10).
committee-passage,committee-passage-favorable
2025-09-11
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2025-09-13
Ordered to inactive file at the request of Senator Grayson.

Versions

01/08/25 - Introduced — 2025-01-08Compare
09/08/25 - Amended Senate — 2025-09-08Compare
AB159Compare
(document, no version)Compare

Documents

Votes

AB 159 Gabriel Assembly Third Reading
2025-03-20 · pass · 53-17
Member-level votes (80)
- Gipson: yes
- Ward: yes
- Bryan: yes
- Lee: yes
- Patel: yes
- Garcia: yes
- Schiavo: yes
- Bonta: yes
- Sharp-Collins: yes
- Rogers: yes
- Haney: yes
- Stefani: yes
- Rivas: yes
- Arambula: yes
- Ransom: yes
- Bennett: yes
- Elhawary: yes
- Solache: yes
- Petrie-Norris: yes
- Blanca Rubio: yes
- Celeste Rodriguez: yes
- Harabedian: yes
- Mark González: yes
- Quirk-Silva: yes
- Wilson: yes
- Carrillo: yes
- Pellerin: yes
- Jackson: yes
- Fong: yes
- Nguyen: yes
- Valencia: yes
- Ortega: yes
- Addis: yes
- Wicks: yes
- Schultz: yes
- Ávila Farías: yes
- Bains: yes
- Connolly: yes
- Boerner: yes
- Gabriel: yes
- Michelle Rodriguez: yes
- Muratsuchi: yes
- McKinnor: yes
- Ramos: yes
- Zbur: yes
- Hart: yes
- Aguiar-Curry: yes
- Lowenthal: yes
- Caloza: yes
- Pacheco: yes
- Berman: yes
- Soria: yes
- Kalra: yes
- Hadwick: no
- Flora: no
- DeMaio: no
- Macedo: no
- Alanis: no
- Ellis: no
- Jeff Gonzalez: no
- Castillo: no
- Sanchez: no
- Ta: no
- Gallagher: no
- Chen: no
- Dixon: no
- Tangipa: no
- Lackey: no
- Davies: no
- Patterson: no
- Calderon: other
- Hoover: other
- Ahrens: other
- Bauer-Kahan: other
- Papan: other
- Wallis: other
- Essayli: other
- Irwin: other
- Alvarez: other
- Krell: other
Do pass
2025-09-10 · pass · 13-0
Member-level votes (18)
- McNerney: yes
- Richardson: yes
- Allen: yes
- Pérez: yes
- Wahab: yes
- Wiener: yes
- Menjivar: yes
- Weber Pierson: yes
- Cabaldon: yes
- Smallwood-Cuevas: yes
- Blakespear: yes
- Durazo: yes
- Laird: yes
- Ochoa Bogh: other
- Niello: other
- Grove: other
- Seyarto: other
- Choi: other

Related bills

No related bills recorded for this bill.

Official source

http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260AB159

Attribution

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

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