CA SB 1
deadPersonal income taxes: exclusion: Military Services Retirement and Surviving Spouse Benefit Payment Act.
California · 2025-2026 Regular Session · upper
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Quick answers
Did CA SB 1 pass?
No. CA SB 1 did not pass — it was defeated or died in the legislative process. Latest recorded action (2026-02-02): Returned to Secretary of Senate pursuant to Joint Rule 56.
What is CA SB 1 about?
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 gross income, including an exclusion for combat-related special compensation. This bill, for taxable years beginning on or after January 1, 2025, and before January 1, 2035, would exclude from gross income retirement pay received by a qualified taxpayer, as defined, during the taxable year, not to exceed $20,000, from the federal government for service performed in the uniformed services, as defined. The bill, for taxable years beginning on or after January 1, 2025, and before January 1, 2035, would also exclude from gross income annuity payments received by a qualified taxpayer, as defined, during the taxable year, not to exceed $20,000, pursuant to a United States Department of Defense Survivor Benefit Plan. The bill would make related findings and declarations. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives 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 SB 1?
Seyarto is the primary sponsor of CA SB 1, joined by 9 cosponsors.
Description
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 gross income, including an exclusion for combat-related special compensation. This bill, for taxable years beginning on or after January 1, 2025, and before January 1, 2035, would exclude from gross income retirement pay received by a qualified taxpayer, as defined, during the taxable year, not to exceed $20,000, from the federal government for service performed in the uniformed services, as defined. The bill, for taxable years beginning on or after January 1, 2025, and before January 1, 2035, would also exclude from gross income annuity payments received by a qualified taxpayer, as defined, during the taxable year, not to exceed $20,000, pursuant to a United States Department of Defense Survivor Benefit Plan. The bill would make related findings and declarations. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives 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
- 2024-12-02
- Latest action
- 2026-02-02 — Returned to Secretary of Senate pursuant to Joint Rule 56.
- Bill type
- bill
- Last updated
- 2026-07-09T05:30:34.821287Z
Subjects
Sponsors
- Seyartoauthor
- Dahlecoauthor
- Jonescoauthor
- Ochoa Boghcoauthor
- Valladarescoauthor
- Alaniscoauthor
- Daviescoauthor
- DeMaiocoauthor
- Lackeycoauthor
- Sanchezcoauthor
Committees
Not provided by source.
Action timeline
Newest first
2026-02-02
Returned to Secretary of Senate pursuant to Joint Rule 56.
failure
2025-05-23
May 23 hearing: Held in committee and under submission.
2025-05-16
Set for hearing May 23.
2025-05-12
May 12 hearing: Placed on APPR. suspense file.
2025-05-02
Set for hearing May 12.
2025-04-29
From committee: Do pass and re-refer to Com. on APPR. (Ayes 4. Noes 0. Page 918.) (April 28). Re-referred to Com. on APPR.
committee-passage,committee-passage-favorable,referral-committee
2025-03-28
Set for hearing April 28.
2025-03-12
From committee: Do pass and re-refer to Com. on M. & V.A. (Ayes 5. Noes 0.) (March 12). Re-referred to Com. on M. & V.A.
committee-passage,committee-passage-favorable,referral-committee
2025-02-26
Set for hearing March 12.
2025-02-20
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
amendment-passage,committee-passage,reading-1,reading-2,referral-committee
2025-01-29
Referred to Coms. on REV. & TAX. and M. & V.A.
referral-committee
2024-12-03
From printer. May be acted upon on or after January 2.
2024-12-03
(Corrected December 12).
2024-12-02
Introduced. Read first time. To Com. on RLS. for assignment. To print.
introduction,reading-1,referral-committee
Versions
Documents
- application/pdf
- application/pdf
- text/html
- application/pdf(no extracted text yet)
- application/pdf(no extracted text yet)
- application/pdf(no extracted text yet)
Votes
Do pass, but first be re-referred to the Committee on [Military and Veterans Affairs]
2025-03-12 · pass · 5-0
Member-level votes (5)
- Ashby: yes
- Umberg: yes
- McNerney: yes
- Valladares: yes
- Grayson: yes
Do pass, but first be re-referred to the Committee on [Appropriations]
2025-04-28 · pass · 4-0
Member-level votes (5)
- McNerney: yes
- Umberg: yes
- Archuleta: yes
- Menjivar: yes
- Grove: other
Placed on suspense file
2025-05-12 · pass · 7-0
Member-level votes (7)
- Wahab: yes
- Seyarto: yes
- Grayson: yes
- Richardson: yes
- Cabaldon: yes
- Dahle: yes
- Caballero: yes
Related bills
No related bills recorded for this bill.
Official source
Attribution
Data from openstates_api_sync, retrieved 2026-10-30T21:44:13.670118Z
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