California 20252026 Regular Session Status: Passed Assembly 1 D cosponsors

AB 159 — Personal Income Tax Law: Corporation Tax Law: exemptions: wildfire.

Last action — Ordered to inactive file at the request of Senator Grayson.

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

This bill has passed the Assembly. Introduced January 08, 2025. It now moves to the second chamber.

Next likely step: consideration and a floor vote in the Senate.

Prognosis

Advancing 48% · moderate confidence

Where this bill stands today.

Odds of enactment

Moderate

How often bills like it became law.

  • Passed Assembly

    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 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

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

Action History

  1. Ordered to inactive file at the request of Senator Grayson.

  2. Read second time. Ordered to third reading.

  3. From committee: Do pass. (Ayes 13. Noes 0.) (September 10).

  4. From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on B. & F. R.

  5. Senate Rule 29.3(b) suspended. (Ayes 28. Noes 8. Page 2568.)

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

  7. In Senate. Read first time. To Com. on RLS. for assignment.

  8. Read third time. Passed. Ordered to the Senate. (Ayes 53. Noes 17. Page 742.)

  9. Read second time. Ordered to third reading.

  10. Ordered to second reading.

  11. Withdrawn from committee.

  12. (Ayes 53. Noes 17. Page 643.)

  13. Referred to Com. on BUDGET.

  14. From printer. May be heard in committee February 8.

  15. Read first time. To print.

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 121 not signed on · 17 voted No

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

Do pass

Passed 13 Yea · 0 Nay · 5 Other
Party YeaNayPresentNot Voting
Democratic 13000
Republican 0005
Total 13005
% of votes cast 72%0%0%28%
How each member voted (18)
Member Party Vote
Allen, Benjamin Democratic Yea
Blakespear, Catherine S. Democratic Yea
Cabaldon, Christopher Democratic Yea
Durazo, Maria Elena Democratic Yea
Laird, John Democratic Yea
McNerney, Jerry Democratic Yea
Menjivar, Caroline Democratic Yea
Pérez, Sasha Renée Democratic Yea
Richardson, Laura Democratic Yea
Smallwood-Cuevas, Lola Democratic Yea
Wahab, Aisha Democratic Yea
Weber Pierson, M.D., Akilah Democratic Yea
Wiener, Scott D. Democratic Yea
Choi, Steven S. Republican Not Voting
Grove, Shannon Republican Not Voting
Niello, Roger W. Republican Not Voting
Ochoa Bogh, Rosilicie Republican Not Voting
Seyarto, Kelly Republican Not Voting

Official roll call →

AB 159 Gabriel Assembly Third Reading

Passed 53 Yea · 17 Nay · 10 Other
Party YeaNayPresentNot Voting
Democratic 52007
Unaffiliated 1001
Republican 01702
Total 5317010
% of votes cast 66%21%0%13%
How each member voted (80)
Member Party Vote
Ávila Farías — Yea
Essayli — Not Voting
Addis, Dawn Democratic Yea
Aguiar-Curry, Cecilia M. Democratic Yea
Ahrens, Patrick Democratic Not Voting
Alvarez, David Democratic Not Voting
Arambula, Joaquin Democratic Yea
Bains, Jasmeet Democratic Yea
Bauer-Kahan, Rebecca Democratic Not Voting
Bennett, Steve Democratic Yea
Berman, Marc Democratic Yea
Boerner, Tasha Democratic Yea
Bonta, Mia Democratic Yea
Bryan, Isaac G. Democratic Yea
Calderon, Lisa Democratic Not Voting
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 Not Voting
Jackson, Corey A. Democratic Yea
Kalra, Ash Democratic Yea
Krell, Maggy Democratic Not Voting
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 Not Voting
Patel, Darshana R. Democratic Yea
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 Yea
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 Nay
Castillo, Leticia Republican Nay
Chen, Phillip Republican Nay
Davies, Laurie Republican Nay
DeMaio, Carl Republican Nay
Dixon, Diane Republican Nay
Ellis, Stan Republican Nay
Flora, Heath Republican Nay
Gallagher, James Republican Nay
Gonzalez, Jeff Republican Nay
Hadwick, Heather Republican Nay
Hoover, Josh Republican Not Voting
Lackey, Tom Republican Nay
Macedo, Alexandra Republican Nay
Patterson, Joe Republican Nay
Sanchez, Kate Republican Nay
Ta, Tri Republican Nay
Tangipa, David J. Republican Nay
Wallis, Greg Republican Not Voting

Official roll call →

Subjects

taxation finance environment
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Frequently asked questions

What does AB 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 AB 159?
AB 159 is sponsored by Gabriel, Jesse (Democratic).
What is the current status of AB 159?
This bill has passed the Assembly. Introduced January 08, 2025. It now moves to the second chamber.
Where can I track AB 159?
Track AB 159 free on One Click Politics — get push/email alerts when it moves.

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