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California bills · 2025-2026 Regular Session

California SB 159

Personal Income Tax Law: Corporation Tax Law: exemptions: wildfire.

  1. Introduced
  2. In committee
  3. Passed Senate
  4. Passed House
  5. To Governor
  6. Became law

Sponsors

Summary

Official abstract published by the California legislature· summary

Existing law establishes, in the Government Operations Agency, the Franchise Tax Board consisting of the Controller, the Director of Finance, and the Chairperson of the State Board of Equalization. Existing law prescribes various powers and duties to the Franchise Tax Board, including, among other things, the administration of state personal income taxes and corporation franchise and income taxes. 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 income, including, for taxable years beginning on or after January 1, 2021, and before January 1, 2030, an exclusion from income for any qualified taxpayer, as defined, for amounts received in settlement in connection with a wildfire in the state, as provided. This bill would amend the definitions provided in that exclusion from tax and would limit the exclusion to qualified amounts made in connection with a qualified wildfire disaster, as defined. This bill would also appropriate $10,000 from the General Fund to the Franchise Tax Board to administer qualified wildfire disaster settlements, as specified. This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature. This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.

Text versions

Roll-call votes

State vote data last updated Oct 24, 2026, 8:04 AM.

DateVoteResultYour legislators
Sep 12, 2025
House		SB 159 Budget and Fiscal Review Senate Third Reading By GABRIELpassSet your home in California to see
Sep 12, 2025
Senate		Unfinished Business SB159 B. & F.R. (Wiener) ConcurrencepassSet your home in California to see
Mar 20, 2025
Senate		3rd Reading SB159 B. & F.R.passSet your home in California to see

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