California bills · 2025-2026 Regular Session
California AB 1057
Personal Income Tax Law: exclusions: first responders: overtime pay.
- Introduced
- In committee
- Passed House
- Passed Senate
- To Governor
- Became law
Sponsors
- Michelle Rodriguez (Democratic)
Cosponsors (1)
- Bains (Democratic)
Summary
Official abstract published by the California legislature· summary
The Personal Income Tax Law, in modified conformity with federal law, generally defines "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income for purposes of computing tax liability.
This bill would, for taxable years beginning on or after January 1, 2025, and before January 1, 2030, exclude from the gross income of a qualified taxpayer, as defined, qualified overtime wages, defined to mean overtime wages paid to a qualified taxpayer in relation to work performed directly in response to, or in support of, emergency operations, as specified.
Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals 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.
Text versions
- 04/28/25 - Amended Assembly· Apr 28, 2025
- 03/26/25 - Amended Assembly· Mar 26, 2025
- 02/20/25 - Introduced· Feb 20, 2025
- AB1057
Roll-call votes
No recorded votes on this bill.
Actions
- Jun 5, 2025 · House
From committee: Without further action pursuant to Joint Rule 62(a). - May 5, 2025 · House
In committee: Set, final hearing. Held under submission. - Apr 29, 2025 · House
Re-referred to Com. on REV. & TAX. - Apr 28, 2025 · House
From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. - Apr 7, 2025 · House
In committee: Set, second hearing. Referred to REV. & TAX. suspense file. - Mar 27, 2025 · House
Re-referred to Com. on REV. & TAX. - Mar 26, 2025 · House
From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. - Mar 24, 2025 · House
In committee: Set, first hearing. Hearing canceled at the request of author. - Mar 10, 2025 · House
Referred to Com. on REV. & TAX. - Feb 21, 2025 · House
From printer. May be heard in committee March 23. - Feb 20, 2025 · House
Read first time. To print.