SB 911

  • California Senate Bill
  • 2023-2024 Regular Session
  • Introduced in Senate Jan 08, 2024
  • Senate
  • Assembly
  • Governor

Income taxation: exclusion: military survivor benefits.

Abstract

The Personal Income Tax Law, in modified conformity with federal law, generally defines "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income for purposes of computing tax liability. 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, for taxable years beginning on or after January 1, 2025, and before January 1, 2035, would provide an exclusion from gross income for survivor benefits or payments, not to exceed $20,000 per taxable year, received during the taxable year under the federal Survivor Benefit Plan. 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 would include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.

Bill Sponsors (15)

Votes


Actions


May 16, 2024

Senate

May 16 hearing: Held in committee and under submission.

May 10, 2024

Senate

Set for hearing May 16.

Apr 22, 2024

Senate

April 22 hearing: Placed on APPR suspense file.

Apr 12, 2024

Senate

Set for hearing April 22.

Apr 09, 2024

Senate

From committee: Do pass and re-refer to Com. on APPR with recommendation: To consent calendar. (Ayes 5. Noes 0. Page 3512.) (April 8). Re-referred to Com. on APPR.

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

Apr 01, 2024

Senate

From committee with author's amendments. Read second time and amended. Re-referred to Com. on M. & V.A.

  • Amendment-Passage
  • Committee-Passage
  • Reading-1
  • Reading-2
  • Referral-Committee
Com. on M. & V.A.

Mar 28, 2024

Senate

Set for hearing April 8.

Mar 13, 2024

Senate

From committee: Do pass and re-refer to Com. on M. & V.A. (Ayes 6. Noes 0. Page 3290.) (March 13). Re-referred to Com. on M. & V.A.

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

Mar 07, 2024

Senate

Set for hearing March 13.

Mar 05, 2024

Senate

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

  • Amendment-Passage
  • Committee-Passage
  • Reading-1
  • Reading-2
  • Referral-Committee
Com. on REV. & TAX.

Feb 21, 2024

Senate

Referred to Coms. on REV. & TAX. and M. & V.A.

  • Referral-Committee
Coms. on REV. & TAX. and M. & V.A.

Jan 09, 2024

Senate

From printer. May be acted upon on or after February 8.

Jan 08, 2024

Senate

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

Bill Text

Bill Text Versions Format
SB911 HTML
01/08/24 - Introduced PDF
03/05/24 - Amended Senate PDF
04/01/24 - Amended Senate PDF

Related Documents

Document Format
03/11/24- Senate Revenue and Taxation PDF
04/05/24- Senate Committee on Military and Veterans Affairs PDF
04/19/24- Senate Appropriations PDF

Sources

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