AB 151 — Personal income taxes: exclusion: uniformed services: retirement pay.
Last action — From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
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✓Introduced
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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 died with 2019-2020 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.
Summary
The Personal Income Tax Law imposes a tax on individual taxpayers measured by the taxpayer's taxable income for the taxable year, but excludes certain items of income from the computation of tax, including an exclusion for combat-related special compensation. Existing law limits the collection and use of taxpayer information and provides that any unauthorized use of this information is punishable as a misdemeanor. This bill, for taxable years beginning on or after January 1, 2020, and before January 1, 2030, would exclude from gross income specified amounts of retirement pay received by a taxpayer from the federal government for service performed in the uniformed services, as defined, during the taxable year. This bill would require the Legislative Analyst, in collaboration with the Department of Veterans Affairs, to write and submit a report to the Legislature on or before December 1, 2029, on the effectiveness of the tax exclusion described above. The bill would require the Franchise Tax Board and the Department of Veterans Affairs to provide any data requested by the Legislative Analyst to write the report, and would make taxpayer information received by the Legislative Analyst subject to limitation on the collection and use of that information. By expanding the scope of a crime, this bill would impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason. This bill would take effect immediately as a tax levy.
Bill Text
- Amended 01/06/20 - Amended Assembly Current pdf January 06, 2020
- Introduced 01/07/19 - Introduced pdf January 07, 2019
- AB151 View text html
Action History
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From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
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Died pursuant to Art. IV, Sec. 10(c) of the Constitution.
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Re-referred to Com. on HIGHER ED.
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From committee chair, with author's amendments: Amend, and re-refer to Com. on HIGHER ED. Read second time and amended.
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Referred to Com. on HIGHER ED.
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From printer. May be heard in committee February 7.
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Read first time. To print.
Sponsors
- Voepel · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 121 not signed on
Sponsors (1)
- Voepel
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 151 do?
- The Personal Income Tax Law imposes a tax on individual taxpayers measured by the taxpayer's taxable income for the taxable year, but excludes certain items of income from the computation of tax, including an exclusion for combat-related special compensation. Existing law limits the collection and use of taxpayer information and provides that any unauthorized use of this information is punishable as a misdemeanor. This bill, for taxable years beginning on or after January 1, 2020, and before January 1, 2030, would exclude from gross income specified amounts of retirement pay received by a taxpayer from the federal government for service performed in the uniformed services, as defined, during the taxable year. This bill would require the Legislative Analyst, in collaboration with the Department of Veterans Affairs, to write and submit a report to the Legislature on or before December 1, 2029, on the effectiveness of the tax exclusion described above. The bill would require the Franchise Tax Board and the Department of Veterans Affairs to provide any data requested by the Legislative Analyst to write the report, and would make taxpayer information received by the Legislative Analyst subject to limitation on the collection and use of that information. By expanding the scope of a crime, this bill would impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason. This bill would take effect immediately as a tax levy.
- Who sponsors AB 151?
- AB 151 is sponsored by Voepel.
- What is the current status of AB 151?
- This bill died with 2019-2020 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
- Where can I track AB 151?
- Track AB 151 free on One Click Politics — get push/email alerts when it moves.
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