CA SB 984
in committeePersonal Income Tax Law: deductions: tips.
California · 2025-2026 Regular Session · upper
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Quick answers
Did CA SB 984 pass?
Not yet. CA SB 984 is in committee and has not come to a final vote. Latest recorded action (2026-05-14): May 14 hearing: Held in committee and under submission.
What is CA SB 984 about?
The Personal Income Tax Law, in modified conformity with federal income tax laws, allows various deductions in calculating taxable income. Existing federal income tax law, for taxable years beginning before January 1, 2029, allows deductions in determining taxable income, as defined, for amounts equal to the qualified tips, as defined. This bill, for taxable years beginning on or after January 1, 2026, and before January 1, 2029, would conform to federal income tax law with regard to qualified tips, except as provided. 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 984?
Ochoa Bogh is the primary sponsor of CA SB 984, joined by 17 cosponsors.
Description
The Personal Income Tax Law, in modified conformity with federal income tax laws, allows various deductions in calculating taxable income. Existing federal income tax law, for taxable years beginning before January 1, 2029, allows deductions in determining taxable income, as defined, for amounts equal to the qualified tips, as defined. This bill, for taxable years beginning on or after January 1, 2026, and before January 1, 2029, would conform to federal income tax law with regard to qualified tips, except as provided. 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
- 2026-02-05
- Latest action
- 2026-05-14 — May 14 hearing: Held in committee and under submission.
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- Ochoa Boghauthor
- Castillocoauthor
- Daviescoauthor
- Hadwickcoauthor
- Hoovercoauthor
- Lackeycoauthor
- Pattersoncoauthor
- Tangipacoauthor
- Alvarado-Gilcoauthor
- Groveauthor
- Choicoauthor
- Dahlecoauthor
- Hurtadocoauthor
- Jonescoauthor
- Seyartocoauthor
- Stricklandcoauthor
- Alaniscoauthor
- Valladarescoauthor
Committees
Not provided by source.
Action timeline
Newest first
2026-05-14
May 14 hearing: Held in committee and under submission.
2026-05-12
Set for hearing May 14.
2026-05-11
May 11 hearing: Placed on APPR. suspense file.
2026-05-07
Set for hearing May 11.
2026-05-06
From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 4154.) (May 6). Re-referred to Com. on APPR.
committee-passage,committee-passage-favorable,referral-committee
2026-04-29
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
2026-04-09
Set for hearing May 6.
2026-02-18
Referred to Com. on REV. & TAX.
referral-committee
2026-02-09
From printer. May be acted upon on or after March 8.
2026-02-05
Introduced. Read first time. To Com. on RLS. for assignment. To print.
introduction,reading-1,referral-committee
Versions
Documents
- application/pdf
- application/pdf
- text/html
- application/pdf(no extracted text yet)
- application/pdf(no extracted text yet)
Votes
Do pass, but first be re-referred to the Committee on [Appropriations]
2026-05-06 · pass · 5-0
Member-level votes (5)
- Grayson: yes
- Ashby: yes
- Becker: yes
- Alvarado-Gil: yes
- McNerney: yes
Placed on suspense file
2026-05-11 · pass · 7-0
Member-level votes (7)
- Cabaldon: yes
- Dahle: yes
- Richardson: yes
- Cervantes: yes
- Grayson: yes
- Seyarto: yes
- Wahab: yes
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:
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