Bill Commons

CA SB 17

dead

Personal income taxes: deductions: tips.

California · 2025-2026 Regular Session · upper

Quick answers

Did CA SB 17 pass?

No. CA SB 17 did not pass — it was defeated or died in the legislative process (2026-02-02). Latest recorded action (2026-02-02): Returned to Secretary of Senate pursuant to Joint Rule 56.

What is CA SB 17 about?

The Personal Income Tax Law, in modified conformity with federal income tax laws, allows various deductions from gross income in calculating adjusted gross income. This bill, for taxable years beginning on or after January 1, 2026, and before January 1, 2036, would allow a deduction in determining adjusted gross income for an amount equal to the qualified tips, as defined, received by a qualified taxpayer, as defined, during the taxable year, not to exceed $20,000. 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.

Who sponsors CA SB 17?

Ochoa Bogh is the primary sponsor of CA SB 17, joined by 4 cosponsors.

Description

The Personal Income Tax Law, in modified conformity with federal income tax laws, allows various deductions from gross income in calculating adjusted gross income. This bill, for taxable years beginning on or after January 1, 2026, and before January 1, 2036, would allow a deduction in determining adjusted gross income for an amount equal to the qualified tips, as defined, received by a qualified taxpayer, as defined, during the taxable year, not to exceed $20,000. 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
2024-12-02
Latest action
2026-02-02 — Returned to Secretary of Senate pursuant to Joint Rule 56.
Bill type
bill
Last updated
—

Subjects

Sponsors

  • Ochoa Boghauthor
  • Groveauthor
  • Valladaresauthor
  • Hurtadocoauthor
  • Seyartocoauthor

Committees

Not provided by source.

Action timeline

  1. 2024-12-02

    Introduced. Read first time. To Com. on RLS. for assignment. To print.

    introduction,reading-1,referral-committee

  2. 2024-12-03

    From printer. May be acted upon on or after January 2.

  3. 2025-01-29

    Referred to Coms. on REV. & TAX. and L., P.E. & R.

    referral-committee

  4. 2025-04-04

    Set for hearing April 23.

  5. 2025-04-11

    Set for hearing April 30 in L., P.E. & R. pending receipt.

  6. 2025-04-24

    From committee: Do pass as amended and re-refer to Com. on L., P.E. & R. (Ayes 5. Noes 0. Page 872.) (April 23).

    amendment-passage,committee-passage,committee-passage-favorable,referral-committee

  7. 2025-04-28

    Read second time and amended. Re-referred to Com. on L., P.E. & R.

    amendment-passage,reading-1,reading-2,referral-committee

  8. 2025-04-29

    Re-referred to Com. on APPR.

    referral-committee

  9. 2025-04-29

    Withdrawn from committee.

    withdrawal

  10. 2025-05-02

    Set for hearing May 12.

  11. 2025-05-05

    From committee with author's amendments. Read second time and amended. Re-referred to Com. on APPR.

    amendment-passage,committee-passage,reading-1,reading-2,referral-committee

  12. 2025-05-12

    May 12 hearing: Placed on APPR. suspense file.

  13. 2025-05-16

    Set for hearing May 23.

  14. 2025-05-23

    May 23 hearing: Held in committee and under submission.

  15. 2026-02-02

    Returned to Secretary of Senate pursuant to Joint Rule 56.

    failure

Versions

  • 12/02/24 - Introduced — 2024-12-02Compare
  • 04/28/25 - Amended Senate — 2025-04-28Compare
  • 05/05/25 - Amended Senate — 2025-05-05Compare
  • SB17Compare
  • (document, no version)Compare

Documents

Votes

  • Do pass as amended, but first amend, and re-refer to the Committee on [Labor, Public Employment and Retirement ]

    2025-04-23 · pass · 5-0

    Member-level votes (5)
    • McNerney: yes
    • Umberg: yes
    • Ashby: yes
    • Grayson: yes
    • Valladares: yes

  • 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

http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260SB17

Attribution

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

Inspect retained evidence for changes recorded after evidence tracking began:

Source and document changesStatus and relationship changes

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