CA SB 529
deadPersonal income taxes: deduction: California qualified tuition program.
California · 2025-2026 Regular Session · upper
Quick answers
Did CA SB 529 pass?
No. CA SB 529 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 529 about?
The Personal Income Tax Law, in modified conformity with federal income tax law, excludes from the gross income distributions to a beneficiary of, and earnings by a contributor to, a qualified tuition program, which includes a Golden State Scholarshare College Savings Trust, if specified conditions are met. This bill, for taxable years beginning on or after January 1, 2026, would allow under that law a deduction against gross income in the amount equal to the monetary contribution made by a qualified taxpayer, as defined, to the California qualified tuition program established pursuant to the Golden State Scholarshare Trust Act not to exceed either $5,000 or $10,000, as provided. The bill would require, with exceptions, in the case of any distribution in excess of qualified higher education expenses, as defined, that the aggregate amount of the deduction allowed that reduced the qualified taxpayer's gross income in any taxable year be added to the gross income of the qualified taxpayer in the taxable year of the distribution, as provided. Existing law requires any bill authorizing a new tax deduction to contain, among other things, specific goals, purposes, and objectives that the tax deduction will achieve, detailed performance indicators, and data collection requirements. The bill would make specified findings detailing the goals, purposes, and objectives of the above-described tax deduction, performance indicators for determining whether the deduction meets those goals, purposes, and objectives, and data collection requirements. This bill would take effect immediately as a tax levy.
Who sponsors CA SB 529?
Choi is the primary sponsor of CA SB 529, joined by 4 cosponsors.
Description
The Personal Income Tax Law, in modified conformity with federal income tax law, excludes from the gross income distributions to a beneficiary of, and earnings by a contributor to, a qualified tuition program, which includes a Golden State Scholarshare College Savings Trust, if specified conditions are met. This bill, for taxable years beginning on or after January 1, 2026, would allow under that law a deduction against gross income in the amount equal to the monetary contribution made by a qualified taxpayer, as defined, to the California qualified tuition program established pursuant to the Golden State Scholarshare Trust Act not to exceed either $5,000 or $10,000, as provided. The bill would require, with exceptions, in the case of any distribution in excess of qualified higher education expenses, as defined, that the aggregate amount of the deduction allowed that reduced the qualified taxpayer's gross income in any taxable year be added to the gross income of the qualified taxpayer in the taxable year of the distribution, as provided. Existing law requires any bill authorizing a new tax deduction to contain, among other things, specific goals, purposes, and objectives that the tax deduction will achieve, detailed performance indicators, and data collection requirements. The bill would make specified findings detailing the goals, purposes, and objectives of the above-described tax deduction, performance indicators for determining whether the deduction meets those goals, purposes, and objectives, and data collection requirements. This bill would take effect immediately as a tax levy.
- Introduced
- 2025-02-20
- Latest action
- 2026-02-02 — Returned to Secretary of Senate pursuant to Joint Rule 56.
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- Choiauthor
- Alvarado-Gilcoauthor
- Jonescoauthor
- Ochoa Boghcoauthor
- Seyartocoauthor
Committees
Not provided by source.
Action timeline
2025-02-20
Introduced. Read first time. To Com. on RLS. for assignment. To print.
introduction,reading-1,referral-committee
2025-02-21
From printer. May be acted upon on or after March 23.
2025-03-05
Referred to Com. on REV. & TAX.
referral-committee
2025-03-18
Set for hearing May 14.
2025-05-07
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
2025-05-14
May 14 set for first hearing. Failed passage in committee. (Ayes 2. Noes 0. Page 1082.) Reconsideration granted.
committee-failure,committee-passage-unfavorable
2026-02-02
Returned to Secretary of Senate pursuant to Joint Rule 56.
failure
Versions
Documents
- application/pdf
- application/pdf
- text/html
- application/pdf(no extracted text yet)
Votes
[First] hearing set for [05-14-2025]: Failed passage in Committee. Reconsideration granted
2025-05-14 · pass · 5-0
Member-level votes (5)
- Grayson: yes
- Ashby: yes
- Valladares: yes
- McNerney: yes
- Umberg: yes
Do pass, but first be re-referred to the Committee on [Appropriations]
2025-05-14 · fail · 2-0
Member-level votes (5)
- Valladares: yes
- Ashby: yes
- Grayson: other
- McNerney: other
- Umberg: other
Related bills
No related bills recorded for this bill.
Official source
Attribution
Data from openstates_bulk_csv, retrieved 2026-07-24T01:34:27.960412Z
Inspect retained evidence for changes recorded after evidence tracking began:
Use this data
Every field on this page is available from the free public API — no key or licence required. Fetch this bill as JSON: GET /api/v1/bills?jurisdiction=CA&identifier=SB 529. See the API docs or the MCP server for AI assistants.
Known limitations
- Sponsor party and chamber affiliation are not yet captured by this API.
- Committee referrals are not yet captured.
- Some documents have no extracted text yet, so version comparison may be limited.
See the methodology page for data sources and limitations.