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California bills · 2025-2026 Regular Session

California SB 17

Personal income taxes: deductions: tips.

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

Sponsors

Cosponsors (4)

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, 2026, and before January 1, 2036, would allow a deduction in determining adjusted gross income for an amount equal to the qualified tips, as defined, received by a qualified taxpayer, as defined, during the taxable year, not to exceed $20,000. 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

Roll-call votes

State vote data last updated Oct 16, 2026, 12:24 AM.

DateVoteResultYour legislators
May 12, 2025
Senate		Placed on suspense filepassSet your home in California to see
Apr 23, 2025
Senate		Do pass as amended, but first amend, and re-refer to the Committee on [Labor, Public Employment and Retirement ]passSet your home in California to see

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