CA AB 2591
in committeePersonal income tax: standard deduction: federal poverty level.
California · 2025-2026 Regular Session · lower
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Quick answers
Did CA AB 2591 pass?
Not yet. CA AB 2591 is in committee and has not come to a final vote. Latest recorded action (2026-04-27): In committee: Set, second hearing. Hearing canceled at the request of author.
What is CA AB 2591 about?
The Personal Income Tax Law imposes taxes based upon taxable income of individuals, estates, and trusts, at specified rates, and allows a taxpayer to elect to take a standard deduction in lieu of itemizing deductions. Under existing law, for the taxable year beginning on January 1, 2025, the standard deduction is $11,412 for heads of household, surviving spouses, and married couples filing a joint return and $5,706 for other individuals. Existing law requires the Franchise Tax Board to adjust those amounts annually for inflation, as provided. This bill, the Taxing Californians into Poverty Protection Act, for taxable years beginning on or after July 1, 2027, would instead allow a taxpayer to elect to take a standard deduction equal to the federal poverty level, as adjusted for the number of persons in the household, as specified, in lieu of itemizing deductions. The federal poverty level for 2025 was $15,650 for a household of one, as specified. This bill would take effect immediately as a tax levy.
Who sponsors CA AB 2591?
Bains is the primary sponsor of CA AB 2591.
Description
The Personal Income Tax Law imposes taxes based upon taxable income of individuals, estates, and trusts, at specified rates, and allows a taxpayer to elect to take a standard deduction in lieu of itemizing deductions. Under existing law, for the taxable year beginning on January 1, 2025, the standard deduction is $11,412 for heads of household, surviving spouses, and married couples filing a joint return and $5,706 for other individuals. Existing law requires the Franchise Tax Board to adjust those amounts annually for inflation, as provided. This bill, the Taxing Californians into Poverty Protection Act, for taxable years beginning on or after July 1, 2027, would instead allow a taxpayer to elect to take a standard deduction equal to the federal poverty level, as adjusted for the number of persons in the household, as specified, in lieu of itemizing deductions. The federal poverty level for 2025 was $15,650 for a household of one, as specified. This bill would take effect immediately as a tax levy.
- Introduced
- —
- Latest action
- 2026-04-27 — In committee: Set, second hearing. Hearing canceled at the request of author.
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- Bainsauthor
Committees
Not provided by source.
Action timeline
Newest first
2026-04-27
In committee: Set, second hearing. Hearing canceled at the request of author.
2026-04-13
In committee: Set, first hearing. Hearing canceled at the request of author.
2026-03-09
Referred to Com. on REV. & TAX.
referral-committee
2026-02-21
From printer. May be heard in committee March 23.
2026-02-20
Read first time. To print.
reading-1
Versions
Documents
- application/pdf
- text/html
- 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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