California 20252026 Regular Session Status: To Executive 1 D cosponsors

SB 1 — Personal income taxes: exclusion: Military Services Retirement and Surviving Spouse Benefit Payment Act.

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

Track this bill free

No card. One bill, free forever — alerts when it moves.

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

This bill has been sent to the executive. Introduced December 02, 2024. It awaits signature.

Next likely step: the executive signs it into law or issues a veto.

Prognosis

Likely to advance 64% · moderate confidence

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

  • To Executive

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (1 D).

  • Cleared a recorded vote

    Passed 3 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 conformity with federal income tax laws, defines "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income, including an exclusion for combat-related special compensation. This bill, for taxable years beginning on or after January 1, 2025, and before January 1, 2035, would exclude from gross income retirement pay received by a qualified taxpayer, as defined, during the taxable year, not to exceed $20,000, from the federal government for service performed in the uniformed services, as defined. The bill, for taxable years beginning on or after January 1, 2025, and before January 1, 2035, would also exclude from gross income annuity payments received by a qualified taxpayer, as defined, during the taxable year, not to exceed $20,000, pursuant to a United States Department of Defense Survivor Benefit Plan. The bill would make related findings and declarations. 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 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. Chaptered by Secretary of State. Chapter 3, Statutes of 2025.

  2. Approved by the Governor.

  3. Enrolled and presented to the Governor at 10 a.m.

  4. In Senate. Ordered to engrossing and enrolling.

  5. Amendments by Assembly Member DeMaio tabled on motion by Assembly Member Aguiar-Curry. (Ayes 56. Noes 17. Page 77.)

  6. Read third time. Passed. (Ayes 58. Noes 17. Page 78.) Ordered to the Senate.

  7. Read second time. Ordered to third reading.

  8. (Ayes 59. Noes 15. Page 62.)

  9. Ordered to second reading.

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

  11. Read third time. Passed. (Ayes 27. Noes 9. Page 36.) Ordered to the Assembly.

  12. Read second time. Ordered to third reading.

  13. From committee: Do pass. (Ayes 8. Noes 2. Page 30.) (January 22).

  14. Set for hearing January 22.

  15. January 14 hearing postponed by committee.

  16. Set for hearing January 14.

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

  18. Referred to Com. on B. & F.R.

  19. From printer.

  20. Introduced. Read first time. Referred to Com. on RLS.

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 0 co-sponsors · 121 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (121)

121 members have not signed on to this bill.

Show all 121 →

"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 finance veterans
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 conformity with federal income tax laws, defines "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income, including an exclusion for combat-related special compensation. This bill, for taxable years beginning on or after January 1, 2025, and before January 1, 2035, would exclude from gross income retirement pay received by a qualified taxpayer, as defined, during the taxable year, not to exceed $20,000, from the federal government for service performed in the uniformed services, as defined. The bill, for taxable years beginning on or after January 1, 2025, and before January 1, 2035, would also exclude from gross income annuity payments received by a qualified taxpayer, as defined, during the taxable year, not to exceed $20,000, pursuant to a United States Department of Defense Survivor Benefit Plan. The bill would make related findings and declarations. 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 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 1?
SB 1 is sponsored by Wiener, Scott D. (Democratic).
What is the current status of SB 1?
This bill has been sent to the executive. Introduced December 02, 2024. It awaits signature.
Where can I track SB 1?
Track SB 1 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on SB 1

Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.

Find my representatives → Run a campaign

Stay ahead of SB 1

Last checked for changes 3 months ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →