California bills · 2025-2026 Regular Session
California SB 984
Personal Income Tax Law: deductions: tips.
- Introduced
- In committee
- Passed Senate
- Passed House
- To Governor
- Became law
Sponsors
- Ochoa Bogh (Republican)
Cosponsors (17)
- Alanis (Republican)
- Castillo (Republican)
- Davies (Republican)
- Hadwick (Republican)
- Hoover (Republican)
- Lackey (Republican)
- Patterson (Republican)
- Tangipa (Republican)
- Alvarado-Gil (Republican)
- Grove (Republican)
- Choi (Republican)
- Dahle (Republican)
- Hurtado (Democratic)
- Jones (Republican)
- Seyarto (Republican)
- Strickland (Republican)
- Valladares (Republican)
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 in calculating taxable income. Existing federal income tax law, for taxable years beginning before January 1, 2029, allows deductions in determining taxable income, as defined, for amounts equal to the qualified tips, as defined.
This bill, for taxable years beginning on or after January 1, 2026, and before January 1, 2029, would conform to federal income tax law with regard to qualified tips, except as provided.
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
- 04/29/26 - Amended Senate· Apr 29, 2026
- 02/05/26 - Introduced· Feb 5, 2026
- SB984
Roll-call votes
State vote data last updated Oct 15, 2026, 8:06 AM.
| Date | Vote | Result | Your legislators |
|---|---|---|---|
| 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
- May 14, 2026 · Senate
May 14 hearing: Held in committee and under submission. - 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 29, 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. - Feb 18, 2026 · Senate
Referred to Com. on REV. & TAX. - Feb 9, 2026 · Senate
From printer. May be acted upon on or after March 8. - Feb 5, 2026 · Senate
Introduced. Read first time. To Com. on RLS. for assignment. To print.