Bill Commons

CA SB 657

dead

Personal Income Tax Law: deferred compensation: exclusions: long-term qualified tuition program.

California · 2025-2026 Regular Session · upper

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Quick answers

Did CA SB 657 pass?

No. CA SB 657 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 657 about?

The Personal Income Tax Law, in conformity with federal income tax law, generally defines "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income. Existing law, known as the Golden State Scholarshare Trust Act, establishes the Golden State Scholarshare College Savings Trust (Scholarshare trust) , under the administration of the Scholarshare Investment Board, to provide financial aid for postsecondary education costs of participating students. Existing state and federal law generally includes in gross income distributions from a qualified tuition program, as defined to include the Scholarshare trust, except as provided. Existing federal law, the Consolidated Appropriations Act, 2023, excludes from gross income, for federal income tax purposes, distributions from a qualified tuition program that are made after December 31, 2023, and are paid in a direct trustee-to-trustee transfer to a Roth IRA, as described. This bill would exempt from gross income distribution made from a long-term qualified tuition program during the taxable years beginning on or after January 1, 2025, and before January 1, 2030, that are paid in a direct trustee-to-trustee transfer to a Roth IRA, and would conform state tax law to those changes relating to federal law, as described above. Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill 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 657?

Niello is the primary sponsor of CA SB 657, joined by 10 cosponsors.

Description

The Personal Income Tax Law, in conformity with federal income tax law, generally defines "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income. Existing law, known as the Golden State Scholarshare Trust Act, establishes the Golden State Scholarshare College Savings Trust (Scholarshare trust) , under the administration of the Scholarshare Investment Board, to provide financial aid for postsecondary education costs of participating students. Existing state and federal law generally includes in gross income distributions from a qualified tuition program, as defined to include the Scholarshare trust, except as provided. Existing federal law, the Consolidated Appropriations Act, 2023, excludes from gross income, for federal income tax purposes, distributions from a qualified tuition program that are made after December 31, 2023, and are paid in a direct trustee-to-trustee transfer to a Roth IRA, as described. This bill would exempt from gross income distribution made from a long-term qualified tuition program during the taxable years beginning on or after January 1, 2025, and before January 1, 2030, that are paid in a direct trustee-to-trustee transfer to a Roth IRA, and would conform state tax law to those changes relating to federal law, as described above. Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would include additional information required for any bill authorizing a new tax expenditure. 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

  • Nielloauthor
  • Choicoauthor
  • Jonescoauthor
  • Ochoa Boghcoauthor
  • Stricklandcoauthor
  • Valladarescoauthor
  • Alaniscoauthor
  • Chencoauthor
  • Hadwickcoauthor
  • Walliscoauthor
  • Wilsoncoauthor

Committees

Not provided by source.

Action timeline

Newest first

  1. 2026-02-02

    Returned to Secretary of Senate pursuant to Joint Rule 56.

    failure

  2. 2025-05-23

    May 23 hearing: Held in committee and under submission.

  3. 2025-05-20

    Set for hearing May 23.

  4. 2025-05-19

    May 19 hearing: Placed on APPR. suspense file.

  5. 2025-05-15

    Set for hearing May 19.

  6. 2025-05-14

    From committee: Do pass and re-refer to Com. on APPR. (Ayes 4. Noes 0. Page 1083.) (May 14). Re-referred to Com. on APPR.

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

  7. 2025-04-29

    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

  8. 2025-03-18

    Set for hearing May 14.

  9. 2025-03-05

    Referred to Com. on REV. & TAX.

    referral-committee

  10. 2025-02-21

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

  11. 2025-02-20

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

    introduction,reading-1,referral-committee

Versions

Documents

Votes

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

    2025-05-14 · pass · 4-0

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

  • Placed on suspense file

    2025-05-19 · pass · 5-0

    Member-level votes (7)
    • Wahab: yes
    • Grayson: yes
    • Caballero: yes
    • Seyarto: yes
    • Richardson: yes
    • Cabaldon: other
    • Dahle: other

Related bills

No related bills recorded for this bill.

Official source

http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260SB657

Attribution

Data from openstates_api_sync, retrieved 2026-10-28T10:07:15.144846Z

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