California bills · 2025-2026 Regular Session
California SB 1407
Personal Income Tax Law: exclusions: military retirement pay: survivor benefit pay.
- Introduced
- In committee
- Passed Senate
- Passed House
- To Governor
- Became law
Sponsors
- Archuleta (Democratic)
Cosponsors (5)
- Schiavo (Democratic)
- Choi (Republican)
- Cervantes (Democratic)
- Davies (Republican)
- Jeff Gonzalez (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, for taxable years beginning on or after January 1, 2025, and before January 1, 2030, an exclusion from gross income for 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, and an exclusion for income annuity payments received by a qualified taxpayer, as defined, not to exceed $20,000, pursuant to a United States Department of Defense Survivor Benefit Plan, as specified. Existing law defines "qualified taxpayer" for the purpose of these exclusions to mean taxpayers that satisfy specified income limitations.
This bill would amend the above-described exclusions to annually adjust the income limitations for taxpayers for inflation, as provided, and to increase the limitation on income eligible for exclusion to $40,000. The bill would also extend the exclusions until taxable years beginning before January 1, 2037.
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.
Text versions
- 05/14/26 - Amended Senate· May 14, 2026
- 04/09/26 - Amended Senate· Apr 9, 2026
- 02/20/26 - Introduced· Feb 20, 2026
- SB1407
Roll-call votes
State vote data last updated Oct 15, 2026, 4:19 PM.
| Date | Vote | Result | Your legislators |
|---|---|---|---|
| Jun 29, 2026 House | Do pass and be re-referred to the Committee on [Appropriations] | pass | Set your home in California to see |
| Jun 16, 2026 House | Do pass and be re-referred to the Committee on [Revenue and Taxation] | pass | Set your home in California to see |
| May 28, 2026 Senate | Special Consent SB1407 Archuleta et al. | pass | Set your home in California to see |
| May 14, 2026 Senate | Do pass as amended | pass | Set your home in California to see |
| Apr 27, 2026 Senate | Placed on suspense file | pass | Set your home in California to see |
| Apr 20, 2026 Senate | Do pass, but first be re-referred to the Committee on [Appropriations] | pass | Set your home in California to see |
| Apr 8, 2026 Senate | Do pass as amended, but first amend, and re-refer to the Committee on [Military and Veterans Affairs] | pass | Set your home in California to see |
Actions
- Aug 13, 2026 · House
August 13 hearing: Held in committee and under submission. - Aug 5, 2026 · House
August 5 set for first hearing. Placed on suspense file. - Jun 30, 2026 · House
From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (June 29). Re-referred to Com. on APPR. - Jun 23, 2026 · House
June 22 set for first hearing. Placed on suspense file. - Jun 17, 2026 · House
From committee: Do pass and re-refer to Com. on REV. & TAX. (Ayes 8. Noes 0.) (June 16). Re-referred to Com. on REV. & TAX. - Jun 17, 2026 · House
Coauthors revised. - Jun 8, 2026 · House
Re-referred to Coms. on M. & V.A. and REV. & TAX. pursuant to Assembly Rule 96. - Jun 4, 2026 · House
Referred to Coms. on REV. & TAX. and M. & V.A. - May 28, 2026 · House
In Assembly. Read first time. Held at Desk. - May 28, 2026 · Senate
Read third time. Passed. (Ayes 39. Noes 0. Page 4526.) Ordered to the Assembly. - May 26, 2026 · Senate
Ordered to special consent calendar. - 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 4276.) (May 14). - May 8, 2026 · Senate
Set for hearing May 14. - Apr 27, 2026 · Senate
April 27 hearing: Placed on APPR. suspense file. - Apr 22, 2026 · Senate
Set for hearing April 27. - Apr 21, 2026 · Senate
From committee: Do pass and re-refer to Com. on APPR. (Ayes 4. Noes 0. Page 3956.) (April 20). Re-referred to Com. on APPR. - Apr 9, 2026 · Senate
Read second time and amended. Re-referred to Com. on M. & V.A. - Apr 8, 2026 · Senate
From committee: Do pass as amended and re-refer to Com. on M. & V.A. (Ayes 5. Noes 0. Page 3795.) (April 8). - Mar 25, 2026 · Senate
Set for hearing April 8. - Mar 12, 2026 · Senate
March 25 set for first hearing canceled at the request of author. - Mar 11, 2026 · Senate
Set for hearing March 25. - Mar 4, 2026 · Senate
Referred to Coms. on REV. & TAX. and M. & V.A. - Feb 23, 2026 · Senate
Read first time. - Feb 23, 2026 · Senate
From printer. May be acted upon on or after March 23. - Feb 20, 2026 · Senate
Introduced. To Com. on RLS. for assignment. To print.