Bill Commons

CA SB 1277

in committee

Taxation: Personal Income Tax Law: cost-of-living refundable tax credit.

California · 2025-2026 Regular Session · upper

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Quick answers

Did CA SB 1277 pass?

Not yet. CA SB 1277 is in committee and has not come to a final vote. Latest recorded action (2026-04-08): April 8 set for first hearing. Failed passage in committee. (Ayes 1. Noes 4. Page 3795.) Reconsideration granted.

What is CA SB 1277 about?

The Personal Income Tax Law allows various credits against the taxes imposed by that law. Existing law establishes the continuously appropriated Tax Relief and Refund Account and provides that payments required to be made to taxpayers or other persons from the Personal Income Tax Fund are to be paid from that account. This bill would allow, for each taxable year beginning on or after January 1, 2027, and before January 1, 2032, a cost-of-living credit against those taxes to a qualified taxpayer, as defined, in a qualified amount, calculated as provided based on the taxpayer's filing and residence status. The bill would require the amount of the credit exceeding the taxpayer's liability to be credited against other amounts due, if any, and would require the balance to be paid from the Tax Relief and Refund Account and refunded to the taxpayer. By increasing the payments from the Tax Relief and Refund Account, a continuously appropriated fund, the bill would make an appropriation. The Personal Income Tax Law generally defines "gross income" as income from whatever source derived and provides various exclusions from gross income. This bill would, for taxable years beginning on or after January 1, 2027, and before January 1, 2032, provide an exclusion from gross income those amounts received as a refund under the above-described cost-of-living tax credit. This bill would make legislative findings and declarations related to a gift of public funds and other related findings and declarations.

Who sponsors CA SB 1277?

Grove is the primary sponsor of CA SB 1277.

Description

The Personal Income Tax Law allows various credits against the taxes imposed by that law. Existing law establishes the continuously appropriated Tax Relief and Refund Account and provides that payments required to be made to taxpayers or other persons from the Personal Income Tax Fund are to be paid from that account. This bill would allow, for each taxable year beginning on or after January 1, 2027, and before January 1, 2032, a cost-of-living credit against those taxes to a qualified taxpayer, as defined, in a qualified amount, calculated as provided based on the taxpayer's filing and residence status. The bill would require the amount of the credit exceeding the taxpayer's liability to be credited against other amounts due, if any, and would require the balance to be paid from the Tax Relief and Refund Account and refunded to the taxpayer. By increasing the payments from the Tax Relief and Refund Account, a continuously appropriated fund, the bill would make an appropriation. The Personal Income Tax Law generally defines "gross income" as income from whatever source derived and provides various exclusions from gross income. This bill would, for taxable years beginning on or after January 1, 2027, and before January 1, 2032, provide an exclusion from gross income those amounts received as a refund under the above-described cost-of-living tax credit. This bill would make legislative findings and declarations related to a gift of public funds and other related findings and declarations.

Introduced
2026-02-20
Latest action
2026-04-08 — April 8 set for first hearing. Failed passage in committee. (Ayes 1. Noes 4. Page 3795.) Reconsideration granted.
Bill type
bill,appropriation
Last updated
—

Subjects

Sponsors

  • Groveauthor

Committees

Not provided by source.

Action timeline

Newest first

  1. 2026-04-08

    April 8 set for first hearing. Failed passage in committee. (Ayes 1. Noes 4. Page 3795.) Reconsideration granted.

    committee-failure,committee-passage-unfavorable

  2. 2026-03-25

    Set for hearing April 8.

  3. 2026-03-04

    Referred to Com. on REV. & TAX.

    referral-committee

  4. 2026-02-23

    From printer. May be acted upon on or after March 23.

  5. 2026-02-23

    Read first time.

    reading-1

  6. 2026-02-20

    Introduced. To Com. on RLS. for assignment. To print.

    introduction,referral-committee

Versions

Documents

Votes

  • Do pass, but first be re-referred to the Committee on [Appropriations]

    2026-04-08 · fail · 1-4

    Member-level votes (5)
    • Alvarado-Gil: yes
    • McNerney: no
    • Grayson: no
    • Becker: no
    • Ashby: no

  • [First] hearing set for [04-08-2026]: Failed passage in Committee. Reconsideration granted

    2026-04-08 · pass · 5-0

    Member-level votes (5)
    • Grayson: yes
    • Alvarado-Gil: yes
    • Becker: yes
    • McNerney: yes
    • Ashby: yes

Related bills

No related bills recorded for this bill.

Official source

http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260SB1277

Attribution

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

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