Personal Income Tax Law: Corporation Tax Law: exemptions: wildfire.
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SB 159 — Personal Income Tax Law: Corporation Tax Law: exemptions: wildfire.
Last action — Chaptered by Secretary of State. Chapter 112, Statutes of 2025.
No card. One bill, free forever — alerts when it moves.
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✓Introduced
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✓In Committee
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✓Passed Senate
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✓Passed Assembly
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5To Executive
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6Enacted
This bill has been sent to the executive. Introduced January 23, 2025. It awaits signature.
Next likely step: the executive signs it into law or issues a veto.
Prognosis
Where this bill stands today.
Odds of enactment
HighHow often bills like it became law.
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To Executive
Current position in the legislative process.
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1 sponsor
1 primary, 0 co-sponsors signed on.
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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
Existing law establishes, in the Government Operations Agency, the Franchise Tax Board consisting of the Controller, the Director of Finance, and the Chairperson of the State Board of Equalization. Existing law prescribes various powers and duties to the Franchise Tax Board, including, among other things, the administration of state personal income taxes and corporation franchise and income taxes. 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 income, including, for taxable years beginning on or after January 1, 2021, and before January 1, 2030, an exclusion from income for any qualified taxpayer, as defined, for amounts received in settlement in connection with a wildfire in the state, as provided. This bill would amend the definitions provided in that exclusion from tax and would limit the exclusion to qualified amounts made in connection with a qualified wildfire disaster, as defined. This bill would also appropriate $10,000 from the General Fund to the Franchise Tax Board to administer qualified wildfire disaster settlements, as specified. This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature. This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.
Bill Text
- Chaptered 09/17/25 - Chaptered Current pdf September 17, 2025
- Enrolled 09/13/25 - Enrolled pdf September 13, 2025
- Amended 09/08/25 - Amended Assembly pdf September 08, 2025
- Introduced 01/23/25 - Introduced pdf January 23, 2025
- SB159 View text html
Action History
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Chaptered by Secretary of State. Chapter 112, Statutes of 2025.
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Approved by the Governor.
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Enrolled and presented to the Governor at 3:30 p.m.
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In Senate. Concurrence in Assembly amendments pending.
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Assembly amendments concurred in. (Ayes 31. Noes 0. Page 2955.) Ordered to engrossing and enrolling.
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Read third time. Passed. (Ayes 69. Noes 1. Page 3327.) Ordered to the Senate.
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Assembly Rule 96 suspended. (Ayes 56. Noes 19. Page 3164.)
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Withdrawn from committee.
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Ordered to third reading.
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From committee with author's amendments. Read second time and amended. Re-referred to Com. on BUDGET.
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Referred to Com. on BUDGET.
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In Assembly. Read first time. Held at Desk.
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Read third time. Passed. (Ayes 28. Noes 10. Page 450.) Ordered to the Assembly.
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Read second time. Ordered to third reading.
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Ordered to second reading.
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Withdrawn from committee. (Ayes 27. Noes 10. Page 384.)
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Referred to Com. on B. & F. R.
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From printer. May be acted upon on or after February 23.
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Introduced. Read first time. To Com. on RLS. for assignment. To print.
Sponsors
- Committee on Budget and Fiscal Review · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 121 not signed on · 11 voted No
Sponsors (1)
- Committee on Budget and Fiscal Review
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.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Democratic | 57 | 0 | 0 | 2 |
| Unaffiliated | 1 | 0 | 0 | 0 |
| Republican | 11 | 1 | 0 | 8 |
| Total | 69 | 1 | 0 | 10 |
| % of votes cast | 86% | 1% | 0% | 13% |
How each member voted (80)
| Member | Party | Vote |
|---|---|---|
| Ávila Farías | — | Yea |
| Addis, Dawn | Democratic | Yea |
| Aguiar-Curry, Cecilia M. | Democratic | Yea |
| Ahrens, Patrick | Democratic | Yea |
| Alvarez, David | Democratic | Yea |
| Arambula, Joaquin | Democratic | Yea |
| Bains, Jasmeet | Democratic | Yea |
| Bauer-Kahan, Rebecca | Democratic | Yea |
| Bennett, Steve | Democratic | Yea |
| Berman, Marc | Democratic | Yea |
| Boerner, Tasha | Democratic | Yea |
| Bonta, Mia | Democratic | Yea |
| Bryan, Isaac G. | Democratic | Yea |
| Calderon, Lisa | Democratic | Yea |
| Caloza, Jessica | Democratic | Yea |
| Carrillo, Juan | Democratic | Yea |
| Connolly, Damon | Democratic | Yea |
| Elhawary, Sade | Democratic | Yea |
| Fong, Mike | Democratic | Yea |
| Gabriel, Jesse | Democratic | Yea |
| Garcia, Robert | Democratic | Yea |
| Gipson, Mike A. | Democratic | Yea |
| González, Mark | Democratic | Yea |
| Haney, Matt | Democratic | Yea |
| Harabedian, John | Democratic | Yea |
| Hart, Gregg | Democratic | Yea |
| Irwin, Jacqui | Democratic | Yea |
| Jackson, Corey A. | Democratic | Yea |
| Kalra, Ash | Democratic | Yea |
| Krell, Maggy | Democratic | Yea |
| Lee, Alex | Democratic | Yea |
| Lowenthal, Josh | Democratic | Yea |
| McKinnor, Tina | Democratic | Yea |
| Muratsuchi, Al | Democratic | Yea |
| Nguyen, Stephanie | Democratic | Yea |
| Ortega, Liz | Democratic | Yea |
| Pacheco, Blanca | Democratic | Yea |
| Papan, Diane | Democratic | Yea |
| Patel, Darshana R. | Democratic | Not Voting |
| Pellerin, Gail | Democratic | Yea |
| Petrie-Norris, Cottie | Democratic | Yea |
| Quirk-Silva, Sharon | Democratic | Yea |
| Ramos, James C. | Democratic | Yea |
| Ransom, Rhodesia | Democratic | Yea |
| Rivas, Robert | Democratic | Yea |
| Rodriguez, Celeste | Democratic | Yea |
| Rodriguez, Michelle | Democratic | Yea |
| Rogers, Chris | Democratic | Yea |
| Rubio, Blanca E. | Democratic | Yea |
| Schiavo, Pilar | Democratic | Not Voting |
| Schultz, Nick | Democratic | Yea |
| Sharp-Collins, LaShae | Democratic | Yea |
| Solache, Jr., José Luis | Democratic | Yea |
| Soria, Esmeralda | Democratic | Yea |
| Stefani, Catherine | Democratic | Yea |
| Valencia, Avelino | Democratic | Yea |
| Ward, Christopher M. | Democratic | Yea |
| Wicks, Buffy | Democratic | Yea |
| Wilson, Lori D. | Democratic | Yea |
| Zbur, Rick Chavez | Democratic | Yea |
| Alanis, Juan | Republican | Yea |
| Castillo, Leticia | Republican | Yea |
| Chen, Phillip | Republican | Not Voting |
| Davies, Laurie | Republican | Yea |
| DeMaio, Carl | Republican | Nay |
| Dixon, Diane | Republican | Not Voting |
| Ellis, Stan | Republican | Not Voting |
| Flora, Heath | Republican | Not Voting |
| Gallagher, James | Republican | Yea |
| Gonzalez, Jeff | Republican | Yea |
| Hadwick, Heather | Republican | Yea |
| Hoover, Josh | Republican | Yea |
| Johnson, Natasha | Republican | Not Voting |
| Lackey, Tom | Republican | Yea |
| Macedo, Alexandra | Republican | Yea |
| Patterson, Joe | Republican | Yea |
| Sanchez, Kate | Republican | Not Voting |
| Ta, Tri | Republican | Not Voting |
| Tangipa, David J. | Republican | Not Voting |
| Wallis, Greg | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Democratic | 29 | 0 | 0 | 1 |
| Republican | 2 | 0 | 0 | 8 |
| Total | 31 | 0 | 0 | 9 |
| % of votes cast | 78% | 0% | 0% | 23% |
How each member voted (40)
| Member | Party | Vote |
|---|---|---|
| Allen, Benjamin | Democratic | Yea |
| Archuleta, Bob | Democratic | Yea |
| Arreguín, Jesse | Democratic | Yea |
| Ashby, Angelique V. | Democratic | Yea |
| Becker, Josh | Democratic | Yea |
| Blakespear, Catherine S. | Democratic | Yea |
| Cabaldon, Christopher | Democratic | Yea |
| Caballero, Anna M. | Democratic | Yea |
| Cervantes, Sabrina | Democratic | Yea |
| Cortese, Dave | Democratic | Yea |
| Durazo, Maria Elena | Democratic | Yea |
| Gonzalez, Lena A. | Democratic | Not Voting |
| Grayson, Timothy S. | Democratic | Yea |
| Hurtado, Melissa | Democratic | Yea |
| Laird, John | Democratic | Yea |
| Limón, Monique | Democratic | Yea |
| McGuire, Mike | Democratic | Yea |
| McNerney, Jerry | Democratic | Yea |
| Menjivar, Caroline | Democratic | Yea |
| Padilla, Stephen C. | Democratic | Yea |
| Pérez, Sasha Renée | Democratic | Yea |
| Reyes, Eloise Gómez | Democratic | Yea |
| Richardson, Laura | Democratic | Yea |
| Rubio, Susan | Democratic | Yea |
| Smallwood-Cuevas, Lola | Democratic | Yea |
| Stern, Henry I. | Democratic | Yea |
| Umberg, Thomas J. | Democratic | Yea |
| Wahab, Aisha | Democratic | Yea |
| Weber Pierson, M.D., Akilah | Democratic | Yea |
| Wiener, Scott D. | Democratic | Yea |
| Alvarado-Gil, Marie | Republican | Not Voting |
| Choi, Steven S. | Republican | Not Voting |
| Dahle, Megan | Republican | Not Voting |
| Grove, Shannon | Republican | Yea |
| Jones, Brian W. | Republican | Not Voting |
| Niello, Roger W. | Republican | Not Voting |
| Ochoa Bogh, Rosilicie | Republican | Not Voting |
| Seyarto, Kelly | Republican | Not Voting |
| Strickland, Tony | Republican | Not Voting |
| Valladares, Suzette Martinez | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Democratic | 28 | 0 | 0 | 2 |
| Republican | 0 | 10 | 0 | 0 |
| Total | 28 | 10 | 0 | 2 |
| % of votes cast | 70% | 25% | 0% | 5% |
How each member voted (40)
Subjects
Frequently asked questions
- What does SB 159 do?
- Existing law establishes, in the Government Operations Agency, the Franchise Tax Board consisting of the Controller, the Director of Finance, and the Chairperson of the State Board of Equalization. Existing law prescribes various powers and duties to the Franchise Tax Board, including, among other things, the administration of state personal income taxes and corporation franchise and income taxes. 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 income, including, for taxable years beginning on or after January 1, 2021, and before January 1, 2030, an exclusion from income for any qualified taxpayer, as defined, for amounts received in settlement in connection with a wildfire in the state, as provided. This bill would amend the definitions provided in that exclusion from tax and would limit the exclusion to qualified amounts made in connection with a qualified wildfire disaster, as defined. This bill would also appropriate $10,000 from the General Fund to the Franchise Tax Board to administer qualified wildfire disaster settlements, as specified. This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature. This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.
- Who sponsors SB 159?
- SB 159 is sponsored by Committee on Budget and Fiscal Review.
- What is the current status of SB 159?
- This bill has been sent to the executive. Introduced January 23, 2025. It awaits signature.
- Where can I track SB 159?
- Track SB 159 free on One Click Politics — get push/email alerts when it moves.
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