AB 2533 — Personal income taxes: unemployment insurance: fitness benefit.
Last action — In committee: Set, second hearing. Held under submission.
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1Introduced
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2In Committee
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3Passed Assembly
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4Passed Senate
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5To Executive
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6Enacted
This bill has been introduced in the Assembly. Introduced February 20, 2026. It must pass committee before a floor vote.
Next likely step: a committee referral and hearing.
Odds of enactment
Low chanceBased 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
Not enough signal yet to read this bill's trajectory — we surface a likelihood only once there's real movement (stage, sponsorship, committee, or votes) to point to.
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 law, allows various deductions from gross income in calculating adjusted gross income. This bill, for taxable years beginning on or after January 1, 2026, would allow a deduction from gross income for any qualified fitness benefit provided by an employer to an employee, as specified. The bill would define "qualified fitness benefit" as a uniform stipend amount to all full-time employees for fees or dues for membership in a fitness center, health club, or gym, except as specified. Existing law requires specified employers to contribute to the Unemployment Fund based on wages paid for employment. Existing law defines "wages" for this purpose, as provided, and excludes from that definition, among other things, remuneration in excess of $7,000 paid to an individual by an employer during any calendar year, with respect to employment. This bill would additionally exclude from that definition of wages any qualified fitness benefit provided by an employer to an employee, up to $600 per year, as specified. Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill 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
- Amended 03/25/26 - Amended Assembly Current pdf March 25, 2026
- Introduced 02/20/26 - Introduced pdf February 20, 2026
- AB2533 View text html
Action History
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In committee: Set, second hearing. Held under submission.
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In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
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Re-referred to Com. on REV. & TAX.
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From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
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Referred to Com. on REV. & TAX.
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From printer. May be heard in committee March 23.
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Read first time. To print.
Sponsors
- David J. Tangipa · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 121 not signed on
Sponsors (1)
- Tangipa, David J. Republican
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.
Subjects
Frequently asked questions
- What does AB 2533 do?
- The Personal Income Tax Law, in modified conformity with federal income tax law, allows various deductions from gross income in calculating adjusted gross income. This bill, for taxable years beginning on or after January 1, 2026, would allow a deduction from gross income for any qualified fitness benefit provided by an employer to an employee, as specified. The bill would define "qualified fitness benefit" as a uniform stipend amount to all full-time employees for fees or dues for membership in a fitness center, health club, or gym, except as specified. Existing law requires specified employers to contribute to the Unemployment Fund based on wages paid for employment. Existing law defines "wages" for this purpose, as provided, and excludes from that definition, among other things, remuneration in excess of $7,000 paid to an individual by an employer during any calendar year, with respect to employment. This bill would additionally exclude from that definition of wages any qualified fitness benefit provided by an employer to an employee, up to $600 per year, as specified. Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill 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 AB 2533?
- AB 2533 is sponsored by Tangipa, David J. (Republican).
- What is the current status of AB 2533?
- This bill has been introduced in the Assembly. Introduced February 20, 2026. It must pass committee before a floor vote.
- Where can I track AB 2533?
- Track AB 2533 free on One Click Politics — get push/email alerts when it moves.
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Last checked for changes 3 months ago · updated continuously
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