California bills · 2025-2026 Regular Session
California SB 1249
Personal income taxes: deductions: elderly seniors.
- Introduced
- In committee
- Passed Senate
- Passed House
- To Governor
- Became law
Sponsors
- Richardson (Democratic)
Summary
Official abstract published by the California legislature· summary
The Personal Income Tax Law, in modified conformity with federal income tax laws, allows various deductions from gross income in calculating adjusted gross income.
This bill, for taxable years beginning on or after January 1, 2027, and before January 1, 2032, would allow a deduction in determining adjusted gross income for a taxpayer in an amount equal to $3,000 per qualified individual, reduced by 6% of the taxpayer's federal adjusted gross income in excess of specified thresholds. The bill would define "qualified individual" for these purposes to mean the taxpayer if the taxpayer is an elderly senior and, in the case of a married couple filing a joint return, the taxpayer's spouse if the taxpayer's spouse is an elderly senior, and would define "elderly senior" to mean an individual who meets specified age criteria as of the last day of the taxable year.
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 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
- 05/14/26 - Amended Senate· May 14, 2026
- 04/23/26 - Amended Senate· Apr 23, 2026
- 02/19/26 - Introduced· Feb 19, 2026
- SB1249
Roll-call votes
State vote data last updated Oct 15, 2026, 8:04 PM.
| Date | Vote | Result | Your legislators |
|---|---|---|---|
| May 26, 2026 Senate | 3rd Reading | pass | Set your home in California to see |
| May 14, 2026 Senate | Do pass as amended | pass | Set your home in California to see |
| May 11, 2026 Senate | Placed on suspense file | pass | Set your home in California to see |
| May 6, 2026 Senate | Do pass, but first be re-referred to the Committee on [Appropriations] | pass | Set your home in California to see |
Actions
- Jun 30, 2026 · House
June 29 hearing. Held in committee and under submission. - Jun 15, 2026 · House
June 15 set for first hearing. Placed on suspense file. - Jun 1, 2026 · House
Referred to Com. on REV. & TAX. - May 26, 2026 · House
In Assembly. Read first time. Held at Desk. - May 26, 2026 · Senate
Read third time. Passed. (Ayes 37. Noes 0. Page 4450.) Ordered to the Assembly. - May 18, 2026 · Senate
Read second time. Ordered to third reading. - May 14, 2026 · Senate
Read second time and amended. Ordered to second reading. - May 14, 2026 · Senate
From committee: Do pass as amended. (Ayes 7. Noes 0. Page 4270.) (May 14). - May 12, 2026 · Senate
Set for hearing May 14. - May 11, 2026 · Senate
May 11 hearing: Placed on APPR. suspense file. - May 7, 2026 · Senate
Set for hearing May 11. - May 6, 2026 · Senate
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. - Apr 23, 2026 · Senate
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX. - Apr 9, 2026 · Senate
Set for hearing May 6. - Mar 4, 2026 · Senate
Referred to Com. on REV. & TAX. - Feb 20, 2026 · Senate
From printer. May be acted upon on or after March 22. - Feb 19, 2026 · Senate
Introduced. Read first time. To Com. on RLS. for assignment. To print.