California 2023-2024 Regular Session Status: Passed Senate 8 R cosponsors

SB 230 — Income tax: health savings accounts.

Last action — July 1 hearing. Held in committee and under submission.

  1. ✓
    Introduced
  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 “Passed Senate” 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This bill is no longer active — its legislative session has ended, so there are no live odds of enactment. It would have to be reintroduced in the current session to move again.

Summary

The Personal Income Tax Law authorizes various deductions in computing income that is subject to tax under that law. This bill, for taxable years beginning on or after January 1, 2025, and before January 1, 2030, would allow a deduction in computing adjusted gross income in connection with health savings accounts in modified conformity with federal law. In general, the deduction would be an amount equal to the aggregate amount paid in cash during the taxable year by, or on behalf of, an eligible individual, as defined, to a health savings account of that individual, as provided. The bill, for taxable years beginning on or after January 1, 2025, and before January 1, 2030, would also provide related conformity to that federal law with respect to the allowance of rollovers from Archer Medical Savings Accounts, health flexible spending arrangements, or health reimbursement accounts to a health savings account, and penalties in connection therewith. Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives 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 take effect immediately as a tax levy.

Bill Text

Action History

  1. July 1 hearing. Held in committee and under submission.

  2. From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.

  3. June 10 set for first hearing. Placed on suspense file.

  4. From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.

  5. Referred to Com. on REV. & TAX.

  6. In Assembly. Read first time. Held at Desk.

  7. Read third time. Passed. (Ayes 28. Noes 4. Page 3049.) Ordered to the Assembly.

  8. Read second time. Ordered to third reading.

  9. From committee: Do pass. (Ayes 5. Noes 1. Page 3011.) (January 18).

  10. Set for hearing January 18.

  11. January 16 hearing: Placed on APPR suspense file.

  12. Set for hearing January 16.

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

  14. From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 5. Noes 3. Page 2970.) (January 10).

  15. Set for hearing January 10.

  16. May 3 set for first hearing. Failed passage in committee. (Ayes 4. Noes 2. Page 992.) Reconsideration granted.

  17. Set for hearing May 3.

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

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

  20. From printer. May be acted upon on or after February 23.

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

Sponsors

Sponsorship breakdown

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1 sponsors · 9 co-sponsors · 112 not signed on · 4 voted No

Sponsors (1)

Co-sponsors (9)

Not signed on (112)

112 members have not signed on to this bill.

Show all 112 →

"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

3rd Reading SB230 Seyarto et al.

Passed 28 Yea · 4 Nay · 8 Other
Party YeaNayPresentNot Voting
Unaffiliated 8102
Republican 7000
Democratic 13306
Total 28408
% of votes cast 70%10%0%20%
How each member voted (40)
Member Party Vote
Roth — Yea
Portantino — Yea
Newman — Yea
Min — Yea
Wilk — Yea
Eggman — Yea
Glazer — Yea
Dodd — Yea
Skinner — Nay
Atkins — Not Voting
Bradford — Not Voting
Allen, Benjamin Democratic Yea
Archuleta, Bob Democratic Yea
Ashby, Angelique V. Democratic Not Voting
Becker, Josh Democratic Yea
Blakespear, Catherine S. Democratic Yea
Caballero, Anna M. Democratic Yea
Cortese, Dave Democratic Yea
Durazo, Maria Elena Democratic Not Voting
Gonzalez, Lena A. Democratic Not Voting
Hurtado, Melissa Democratic Yea
Laird, John Democratic Nay
Limón, Monique Democratic Yea
McGuire, Mike Democratic Not Voting
Menjivar, Caroline Democratic Nay
Nguyen, Stephanie Democratic Yea
Padilla, Stephen C. Democratic Yea
Rubio, Susan Democratic Yea
Smallwood-Cuevas, Lola Democratic Not Voting
Stern, Henry I. Democratic Not Voting
Umberg, Thomas J. Democratic Yea
Wahab, Aisha Democratic Yea
Wiener, Scott D. Democratic Nay
Alvarado-Gil, Marie Republican Yea
Dahle, Megan Republican Yea
Grove, Shannon Republican Yea
Jones, Brian W. Republican Yea
Niello, Roger W. Republican Yea
Ochoa Bogh, Rosilicie Republican Yea
Seyarto, Kelly Republican Yea

Official roll call →

Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations]

Passed 5 Yea · 3 Nay
Party YeaNayPresentNot Voting
Democratic 2200
Republican 2000
Unaffiliated 1100
Total 5300
% of votes cast 63%38%0%0%
How each member voted (8)
Member Party Vote
Glazer — Yea
Skinner — Nay
Blakespear, Catherine S. Democratic Yea
Caballero, Anna M. Democratic Yea
Durazo, Maria Elena Democratic Nay
Wiener, Scott D. Democratic Nay
Dahle, Megan Republican Yea
Seyarto, Kelly Republican Yea

Official roll call →

Subjects

taxation health-insurance
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Frequently asked questions

What does SB 230 do?
The Personal Income Tax Law authorizes various deductions in computing income that is subject to tax under that law. This bill, for taxable years beginning on or after January 1, 2025, and before January 1, 2030, would allow a deduction in computing adjusted gross income in connection with health savings accounts in modified conformity with federal law. In general, the deduction would be an amount equal to the aggregate amount paid in cash during the taxable year by, or on behalf of, an eligible individual, as defined, to a health savings account of that individual, as provided. The bill, for taxable years beginning on or after January 1, 2025, and before January 1, 2030, would also provide related conformity to that federal law with respect to the allowance of rollovers from Archer Medical Savings Accounts, health flexible spending arrangements, or health reimbursement accounts to a health savings account, and penalties in connection therewith. Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives 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 take effect immediately as a tax levy.
Who sponsors SB 230?
SB 230 is sponsored by Seyarto, Kelly (Republican), Alvarado-Gil, Marie (Republican), Grove, Shannon (Republican), Jones, Brian W. (Republican), Nguyen, Ochoa Bogh, Rosilicie (Republican), Chen, Phillip (Republican), Flora, Heath (Republican), Mathis, and Dahle, Megan (Republican).
What is the current status of SB 230?
This bill died with 2023-2024 Regular Session. It reached “Passed Senate” 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 230?
Track SB 230 free on One Click Politics — get push/email alerts when it moves.

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