AB 46

  • California Assembly Bill
  • 2023-2024 Regular Session
  • Introduced in Assembly
  • Passed Assembly May 22, 2023
  • Senate
  • Governor

Personal income taxes: exclusion: Military Services Retirement and Surviving Spouse Benefit Payment Act.

Abstract

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. This bill, for taxable years beginning on or after January 1, 2024, and before January 1, 2034, would exclude from gross income retirement pay received by a taxpayer from the federal government for service performed in the uniformed services, as defined, during the taxable year. The bill, for taxable years beginning on or after January 1, 2024, and before January 1, 2034, would also exclude from gross income annuity payments received by a qualified taxpayer, as defined, pursuant to a United States Department of Defense Survivor Benefit Plan during the taxable year. The bill would make related findings and declarations. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives 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. 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, as provided, 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 Sponsors (44)

Dahle

     
Coauthor

Nguyen

     
Coauthor

Votes


Actions


Aug 15, 2024

Senate

In committee: Held under submission.

Sep 01, 2023

Senate

In committee: Held under submission.

Aug 14, 2023

Senate

In committee: Referred to APPR suspense file.

  • Referral-Committee
APPR suspense file.

Jul 13, 2023

Senate

Measure version as amended on July 12 corrected.

Jul 12, 2023

Senate

Read second time and amended. Re-referred to Com. on APPR.

  • Amendment-Passage
  • Reading-1
  • Reading-2
  • Referral-Committee
Com. on APPR.

Jul 11, 2023

Senate

From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 5. Noes 0.) (July 10).

Jun 14, 2023

Senate

From committee: Do pass and re-refer to Com. on M. & V.A. (Ayes 7. Noes 0.) (June 14). Re-referred to Com. on M. & V.A.

  • Committee-Passage
  • Committee-Passage-Favorable
  • Referral-Committee
Com. on M. & V.A.

May 31, 2023

Senate

Referred to Coms. on GOV. & F. and M. & V.A.

  • Referral-Committee
Coms. on GOV. & F. and M. & V.A.

May 23, 2023

Senate

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

May 22, 2023

Assembly

Read third time. Passed. Ordered to the Senate. (Ayes 77. Noes 0. Page 1703.)

May 18, 2023

Assembly

Read second time. Ordered to third reading.

Assembly

From committee: Do pass. (Ayes 15. Noes 0.) (May 18).

Assembly

Joint Rule 62(a), file notice suspended. (Page 1580.)

May 17, 2023

Assembly

In committee: Set, first hearing. Referred to APPR. suspense file.

  • Referral-Committee
APPR APPR. suspense file.

May 02, 2023

Assembly

From committee: Do pass and re-refer to Com. on APPR. (Ayes 11. Noes 0.) (May 1). Re-referred to Com. on APPR.

  • Committee-Passage
  • Committee-Passage-Favorable
  • Referral-Committee
Com. on APPR.

Mar 14, 2023

Assembly

In committee: Set, first hearing. Referred to REV. & TAX. suspense file.

  • Referral-Committee
REV. & TAX REV. & TAX. suspense file.

Feb 07, 2023

Assembly

Coauthors revised.

Jan 26, 2023

Assembly

Referred to Com. on REV. & TAX.

  • Referral-Committee
Com. on REV. & TAX.

Dec 06, 2022

Assembly

From printer. May be heard in committee January 5.

Dec 05, 2022

Assembly

Read first time. To print.

Bill Text

Bill Text Versions Format
AB46 HTML
12/05/22 - Introduced PDF
07/12/23 - Amended Senate PDF

Related Documents

Document Format
03/10/23- Assembly Revenue and Taxation PDF
04/28/23- Assembly Revenue and Taxation PDF
05/15/23- Assembly Appropriations PDF
05/19/23- ASSEMBLY FLOOR ANALYSIS PDF
06/09/23- Senate Governance and Finance PDF
07/10/23- Senate Committee on Military and Veterans Affairs PDF
08/11/23- Senate Appropriations PDF

Sources

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