CA SB 1407

in committee

Personal Income Tax Law: exclusions: military retirement pay: survivor benefit pay.

California · 2025-2026 Regular Session · upper

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, for taxable years beginning on or after January 1, 2025, and before January 1, 2030, an exclusion from gross income for 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, and an exclusion for income annuity payments received by a qualified taxpayer, as defined, not to exceed $20,000, pursuant to a United States Department of Defense Survivor Benefit Plan, as specified. Existing law defines "qualified taxpayer" for the purpose of these exclusions to mean taxpayers that satisfy specified income limitations. This bill would amend the above-described exclusions to annually adjust the income limitations for taxpayers for inflation, as provided, and to increase the limitation on income eligible for exclusion to $40,000. The bill would also extend the exclusions until taxable years beginning before January 1, 2037. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals 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: 2026-02-20
Status date: —
Latest action: 2026-06-30 — From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (June 29). Re-referred to Com. on APPR.
Bill type: bill
Last updated: —

Subjects

Committees

Not provided by source.

Action timeline

2026-02-20
Introduced. To Com. on RLS. for assignment. To print.
introduction,referral-committee
2026-02-23
From printer. May be acted upon on or after March 23.
2026-02-23
Read first time.
reading-1
2026-03-04
Referred to Coms. on REV. & TAX. and M. & V.A.
referral-committee
2026-03-11
Set for hearing March 25.
2026-03-12
March 25 set for first hearing canceled at the request of author.
2026-03-25
Set for hearing April 8.
2026-04-08
From committee: Do pass as amended and re-refer to Com. on M. & V.A. (Ayes 5. Noes 0. Page 3795.) (April 8).
amendment-passage,committee-passage,committee-passage-favorable,referral-committee
2026-04-09
Read second time and amended. Re-referred to Com. on M. & V.A.
amendment-passage,reading-1,reading-2,referral-committee
2026-04-21
From committee: Do pass and re-refer to Com. on APPR. (Ayes 4. Noes 0. Page 3956.) (April 20). Re-referred to Com. on APPR.
committee-passage,committee-passage-favorable,referral-committee
2026-04-22
Set for hearing April 27.
2026-04-27
April 27 hearing: Placed on APPR. suspense file.
2026-05-08
Set for hearing May 14.
2026-05-14
From committee: Do pass as amended. (Ayes 7. Noes 0. Page 4276.) (May 14).
amendment-passage,committee-passage,committee-passage-favorable
2026-05-14
Read second time and amended. Ordered to second reading.
amendment-passage,reading-1,reading-2
2026-05-18
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2026-05-26
Ordered to special consent calendar.
2026-05-28
Read third time. Passed. (Ayes 39. Noes 0. Page 4526.) Ordered to the Assembly.
passage,reading-1,reading-3
2026-05-28
In Assembly. Read first time. Held at Desk.
reading-1
2026-06-04
Referred to Coms. on REV. & TAX. and M. & V.A.
referral-committee
2026-06-08
Re-referred to Coms. on M. & V.A. and REV. & TAX. pursuant to Assembly Rule 96.
referral-committee
2026-06-17
Coauthors revised.
2026-06-17
From committee: Do pass and re-refer to Com. on REV. & TAX. (Ayes 8. Noes 0.) (June 16). Re-referred to Com. on REV. & TAX.
committee-passage,committee-passage-favorable,referral-committee
2026-06-23
June 22 set for first hearing. Placed on suspense file.
2026-06-30
From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (June 29). Re-referred to Com. on APPR.
committee-passage,committee-passage-favorable,referral-committee

Versions

02/20/26 - Introduced — 2026-02-20Compare
04/09/26 - Amended Senate — 2026-04-09Compare
05/14/26 - Amended Senate — 2026-05-14Compare
SB1407Compare
(document, no version)Compare

Documents

Votes

Do pass as amended, but first amend, and re-refer to the Committee on [Military and Veterans Affairs]
2026-04-08 · pass · 5-0
Member-level votes (5)
- Grayson: yes
- Alvarado-Gil: yes
- Becker: yes
- McNerney: yes
- Ashby: yes
Do pass, but first be re-referred to the Committee on [Appropriations]
2026-04-20 · pass · 4-0
Member-level votes (5)
- McNerney: yes
- Archuleta: yes
- Umberg: yes
- Grove: yes
- Menjivar: other
Placed on suspense file
2026-04-27 · pass · 7-0
Member-level votes (7)
- Wahab: yes
- Grayson: yes
- Dahle: yes
- Cabaldon: yes
- Seyarto: yes
- Cervantes: yes
- Richardson: yes
Do pass as amended
2026-05-14 · pass · 7-0
Member-level votes (7)
- Cervantes: yes
- Seyarto: yes
- Wahab: yes
- Cabaldon: yes
- Dahle: yes
- Richardson: yes
- Grayson: yes
Special Consent SB1407 Archuleta et al.
2026-05-28 · pass · 39-0
Member-level votes (40)
- Blakespear: yes
- Gonzalez: yes
- Arreguín: yes
- Wiener: yes
- Seyarto: yes
- Wahab: yes
- Stern: yes
- Umberg: yes
- Choi: yes
- Jones: yes
- McGuire: yes
- Grove: yes
- Valladares: yes
- Pérez: yes
- Reyes: yes
- Padilla: yes
- Allen: yes
- Menjivar: yes
- Weber Pierson: yes
- Ochoa Bogh: yes
- Grayson: yes
- Rubio: yes
- Niello: yes
- Smallwood-Cuevas: yes
- Durazo: yes
- Hurtado: yes
- Strickland: yes
- Cabaldon: yes
- Limón: yes
- Ashby: yes
- McNerney: yes
- Richardson: yes
- Laird: yes
- Cortese: yes
- Cervantes: yes
- Caballero: yes
- Archuleta: yes
- Becker: yes
- Alvarado-Gil: yes
- Dahle: other
Do pass and be re-referred to the Committee on [Revenue and Taxation]
2026-06-16 · pass · 8-0
Member-level votes (8)
- Davies: yes
- Valencia: yes
- Boerner: yes
- Ramos: yes
- Carrillo: yes
- Jeff Gonzalez: yes
- Schiavo: yes
- Irwin: yes
Do pass and be re-referred to the Committee on [Appropriations]
2026-06-29 · pass · 7-0
Member-level votes (7)
- Quirk-Silva: yes
- Gipson: yes
- McKinnor: yes
- Sanchez: yes
- Carrillo: yes
- DeMaio: yes
- Michelle Rodriguez: yes

Related bills

No related bills recorded for this bill.

Official source

http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260SB1407

Attribution

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

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