California 20252026 Regular Session Status: Introduced Bipartisan · 3 R · 1 D cosponsors

SB 17 — Personal income taxes: deductions: tips.

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

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

This bill has been introduced in the Senate. Introduced December 02, 2024. It must pass committee before a floor vote.

Next likely step: a committee referral and hearing.

Prognosis

Advancing 52% · moderate confidence

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

  • Introduced

    Current position in the legislative process.

  • 5 sponsors

    1 primary, 4 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (3 R · 1 D) — cross-party backing.

  • Cleared a recorded vote

    Passed 2 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

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.

Bill Text

Action History

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

  2. May 23 hearing: Held in committee and under submission.

  3. Set for hearing May 23.

  4. May 12 hearing: Placed on APPR. suspense file.

  5. From committee with author's amendments. Read second time and amended. Re-referred to Com. on APPR.

  6. Set for hearing May 12.

  7. Re-referred to Com. on APPR.

  8. Withdrawn from committee.

  9. Read second time and amended. Re-referred to Com. on L., P.E. & R.

  10. From committee: Do pass as amended and re-refer to Com. on L., P.E. & R. (Ayes 5. Noes 0. Page 872.) (April 23).

  11. Set for hearing April 30 in L., P.E. & R. pending receipt.

  12. Set for hearing April 23.

  13. Referred to Coms. on REV. & TAX. and L., P.E. & R.

  14. From printer. May be acted upon on or after January 2.

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

Sponsors

Sponsorship breakdown

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1 sponsors · 4 co-sponsors · 117 not signed on

Sponsors (1)

  • Ochoa Bogh

Co-sponsors (4)

Not signed on (117)

117 members have not signed on to this bill.

Show all 117 →

"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

Subjects

taxation labor
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 17 do?
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.
Who sponsors SB 17?
SB 17 is sponsored by Ochoa Bogh, Seyarto, Kelly (Republican), Hurtado, Melissa (Democratic), Valladares, Suzette Martinez (Republican), and Grove, Shannon (Republican).
What is the current status of SB 17?
This bill has been introduced in the Senate. Introduced December 02, 2024. It must pass committee before a floor vote.
Where can I track SB 17?
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