California bills · 2025-2026 Regular Session
California SB 1
Personal income taxes: exclusion: Military Services Retirement and Surviving Spouse Benefit Payment Act.
- Introduced
- In committee
- Passed Senate
- Passed House
- To Governor
- Became law
Sponsors
- Seyarto (Republican)
Cosponsors (9)
- Dahle (Republican)
- Jones (Republican)
- Ochoa Bogh (Republican)
- Valladares (Republican)
- Alanis (Republican)
- Davies (Republican)
- DeMaio (Republican)
- Lackey (Republican)
- Sanchez (Republican)
Summary
Official abstract published by the California legislature· summary
The Personal Income Tax Law, in conformity with federal income tax laws, defines "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income, including an exclusion for combat-related special compensation.
This bill, for taxable years beginning on or after January 1, 2025, and before January 1, 2035, would exclude from gross income retirement pay received by a qualified taxpayer, as defined, during the taxable year, not to exceed $20,000, from the federal government for service performed in the uniformed services, as defined. The bill, for taxable years beginning on or after January 1, 2025, and before January 1, 2035, would also exclude from gross income annuity payments received by a qualified taxpayer, as defined, during the taxable year, not to exceed $20,000, pursuant to a United States Department of Defense Survivor Benefit Plan. The bill would make related findings and declarations.
Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives 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.
Text versions
- 02/20/25 - Amended Senate· Feb 20, 2025
- 12/02/24 - Introduced· Dec 2, 2024
- SB1
Roll-call votes
State vote data last updated Oct 15, 2026, 4:19 PM.
| Date | Vote | Result | Your legislators |
|---|---|---|---|
| May 12, 2025 Senate | Placed on suspense file | pass | Set your home in California to see |
| Apr 28, 2025 Senate | Do pass, but first be re-referred to the Committee on [Appropriations] | pass | Set your home in California to see |
| Mar 12, 2025 Senate | Do pass, but first be re-referred to the Committee on [Military and Veterans Affairs] | pass | Set your home in California to see |
Actions
- Feb 2, 2026 · Senate
Returned to Secretary of Senate pursuant to Joint Rule 56. - May 23, 2025 · Senate
May 23 hearing: Held in committee and under submission. - May 16, 2025 · Senate
Set for hearing May 23. - May 12, 2025 · Senate
May 12 hearing: Placed on APPR. suspense file. - May 2, 2025 · Senate
Set for hearing May 12. - Apr 29, 2025 · Senate
From committee: Do pass and re-refer to Com. on APPR. (Ayes 4. Noes 0. Page 918.) (April 28). Re-referred to Com. on APPR. - Mar 28, 2025 · Senate
Set for hearing April 28. - Mar 12, 2025 · Senate
From committee: Do pass and re-refer to Com. on M. & V.A. (Ayes 5. Noes 0.) (March 12). Re-referred to Com. on M. & V.A. - Feb 26, 2025 · Senate
Set for hearing March 12. - Feb 20, 2025 · Senate
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX. - Jan 29, 2025 · Senate
Referred to Coms. on REV. & TAX. and M. & V.A. - Dec 3, 2024 · Senate
(Corrected December 12). - Dec 3, 2024 · Senate
From printer. May be acted upon on or after January 2. - Dec 2, 2024 · Senate
Introduced. Read first time. To Com. on RLS. for assignment. To print.