California 2023-2024 Regular Session Status: In Committee 8 D cosponsors

SB 1 — Personal Income Tax Law: exclusion: student loan debt.

Last action — Returned to Secretary of Senate pursuant to Joint Rule 56.

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed Assembly
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2023-2024 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

The Personal Income Tax Law, in modified conformity with federal income tax law, generally defines "gross income" as income from whatever source derived, except as specifically excluded, including an exclusion for the amount of student loan indebtedness repaid or canceled pursuant to a specified federal law. This bill would exclude from an individual's gross income, for taxable years beginning on or after January 1, 2021, and before January 1, 2026, the amount of certain student loans discharged, in whole or in part, after December 31, 2020, and before January 1, 2026, in conformity with federal law. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives 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 make findings and declarations related to a gift of public funds.

Bill Text

Action History

  1. Returned to Secretary of Senate pursuant to Joint Rule 56.

  2. May 15 set for first hearing canceled at the request of author.

  3. Set for hearing May 15.

  4. Read second time and amended. Re-referred to Com. on APPR.

  5. From committee: Do pass as amended and re-refer to Com. on APPR with recommendation: To consent calendar. (Ayes 8. Noes 0. Page 937.) (April 26).

  6. Set for hearing April 26.

  7. From committee with author's amendments. Read second time and amended. Re-referred to Com. on GOV. & F.

  8. Referred to Com. on GOV. & F.

  9. From printer. May be acted upon on or after January 5.

  10. Introduced. Read first time. To Com. on RLS. for assignment. To print.

Sponsors

Sponsorship breakdown

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1 sponsors · 13 co-sponsors · 108 not signed on

Sponsors (1)

  • Glazer

Co-sponsors (13)

Not signed on (108)

108 members have not signed on to this bill.

Show all 108 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations] with the recommendation: To Consent Calendar

Passed 8 Yea · 0 Nay
Party YeaNayPresentNot Voting
Democratic 4000
Republican 2000
Unaffiliated 2000
Total 8000
% of votes cast 100%0%0%0%
How each member voted (8)
Member Party Vote
Glazer — Yea
Skinner — Yea
Blakespear, Catherine S. Democratic Yea
Caballero, Anna M. Democratic Yea
Durazo, Maria Elena Democratic Yea
Wiener, Scott D. Democratic Yea
Dahle, Megan Republican Yea
Seyarto, Kelly Republican Yea

Official roll call →

Subjects

taxation education
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 1 do?
The Personal Income Tax Law, in modified conformity with federal income tax law, generally defines "gross income" as income from whatever source derived, except as specifically excluded, including an exclusion for the amount of student loan indebtedness repaid or canceled pursuant to a specified federal law. This bill would exclude from an individual's gross income, for taxable years beginning on or after January 1, 2021, and before January 1, 2026, the amount of certain student loans discharged, in whole or in part, after December 31, 2020, and before January 1, 2026, in conformity with federal law. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives 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 make findings and declarations related to a gift of public funds.
Who sponsors SB 1?
SB 1 is sponsored by Rubio, Susan (Democratic), Glazer, Limón, Monique (Democratic), Newman, Wilk, Allen, Benjamin (Democratic), Cortese, Dave (Democratic), Dodd, Laird, John (Democratic), Min, Roth, Stern, Henry I. (Democratic), Umberg, Thomas J. (Democratic), and Cervantes, Sabrina (Democratic).
What is the current status of SB 1?
This bill died with 2023-2024 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 1?
Track SB 1 free on One Click Politics — get push/email alerts when it moves.

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