Bill Commons

CA AB 918

dead

Personal Income Tax Law: exclusions: first responders.

California · 2025-2026 Regular Session · lower

Description

The Personal Income Tax Law, in modified conformity with federal law, generally defines "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income for purposes of computing tax liability. This bill would, for taxable years beginning on or after January 1, 2025, and before January 1, 2030, exclude from gross income the qualified wages of a qualified first responder. The bill would define qualified wages for this purpose to mean wages earned by first responders pursuant to the provision of mutual aid to an area outside of their normal jurisdiction, and would limit the exclusion to employees of local public agencies. Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals 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. This bill would take effect immediately as a tax levy.

Introduced
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Status date
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Latest action
2026-02-02 — From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
Bill type
bill
Last updated
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Subjects

Sponsors

  • Ransomauthor

Committees

Not provided by source.

Action timeline

  1. 2025-02-19

    Read first time. To print.

    reading-1

  2. 2025-02-20

    From printer. May be heard in committee March 22.

  3. 2025-03-10

    Referred to Com. on REV. & TAX.

    referral-committee

  4. 2025-03-24

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

    referral-committee

  5. 2025-05-05

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

  6. 2026-01-31

    Died pursuant to Art. IV, Sec. 10(c) of the Constitution.

    failure

  7. 2026-02-02

    From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

    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=202520260AB918

Attribution

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

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