California 20252026 Regular Session Status: Introduced Bipartisan · 8 R · 1 D cosponsors

SB 984 — Personal Income Tax Law: deductions: tips.

Last action — May 14 hearing: Held in committee and under submission.

  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 February 05, 2026. It must pass committee before a floor vote.

Next likely step: a committee referral and hearing.

Odds of enactment

Low chance

Based on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Advancing 54% · moderate confidence

  • Introduced

    Current position in the legislative process.

  • 18 sponsors

    1 primary, 17 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (8 R · 1 D) — cross-party backing.

  • Cleared a recorded vote

    Passed 2 recorded votes so far.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Summary

The Personal Income Tax Law, in modified conformity with federal income tax laws, allows various deductions in calculating taxable income. Existing federal income tax law, for taxable years beginning before January 1, 2029, allows deductions in determining taxable income, as defined, for amounts equal to the qualified tips, as defined. This bill, for taxable years beginning on or after January 1, 2026, and before January 1, 2029, would conform to federal income tax law with regard to qualified tips, except as provided. 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. May 14 hearing: Held in committee and under submission.

  2. Set for hearing May 14.

  3. May 11 hearing: Placed on APPR. suspense file.

  4. Set for hearing May 11.

  5. From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 4154.) (May 6). Re-referred to Com. on APPR.

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

  7. Set for hearing May 6.

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

  9. From printer. May be acted upon on or after March 8.

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

Sponsors

Sponsorship breakdown

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1 sponsors · 17 co-sponsors · 104 not signed on

Sponsors (1)

  • Ochoa Bogh

Co-sponsors (17)

Not signed on (104)

104 members have not signed on to this bill.

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"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
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 984 do?
The Personal Income Tax Law, in modified conformity with federal income tax laws, allows various deductions in calculating taxable income. Existing federal income tax law, for taxable years beginning before January 1, 2029, allows deductions in determining taxable income, as defined, for amounts equal to the qualified tips, as defined. This bill, for taxable years beginning on or after January 1, 2026, and before January 1, 2029, would conform to federal income tax law with regard to qualified tips, except as provided. 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 984?
SB 984 is sponsored by Jim Patterson, Ochoa Bogh, Alanis, Castillo, Davies, Hadwick, Hoover, Lackey, Tangipa, Strickland, Tony (Republican), Jones, Brian W. (Republican), Hurtado, Melissa (Democratic), Choi, Steven S. (Republican), Grove, Shannon (Republican), Alvarado-Gil, Marie (Republican), Seyarto, Kelly (Republican), Dahle, Megan (Republican), and Valladares, Suzette Martinez (Republican).
What is the current status of SB 984?
This bill has been introduced in the Senate. Introduced February 05, 2026. It must pass committee before a floor vote.
Where can I track SB 984?
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