SB 17

  • California Senate Bill
  • 2025-2026 Regular Session
  • Introduced in Senate Dec 02, 2024
  • Senate
  • Assembly
  • Governor

Personal income taxes: unemployment insurance: tips.

Abstract

The Personal Income Tax Law, in modified conformity with federal law, provides various exclusions from gross income in computing tax liability. Existing law requires employers to make specified payments and withholdings from wages paid for employment to, and to file reports of wages and make contributions for unemployment insurance and the employment training tax with, the Employment Development Department. The department is charged with administering the state's payroll taxes. This bill, for taxable years beginning on or after January 1, 2026, would exclude tips, as defined, from gross income for the purposes of the Personal Income Tax Law. This bill also would exclude tips from the definition of wages paid for employment for purposes of income tax withholding and for purposes of unemployment insurance and the employment training tax. This bill would also make related changes to other provisions. 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.

Bill Sponsors (5)

Votes


No votes to display

Actions


Dec 03, 2024

Senate

From printer. May be acted upon on or after January 2.

Dec 02, 2024

Senate

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

Bill Text

Bill Text Versions Format
SB17 HTML
12/02/24 - Introduced PDF

Related Documents

Document Format
No related documents.

Sources

Data on Open States is updated periodically throughout the day from the official website of the California State Legislature.

If you notice any inconsistencies with these official sources, feel free to file an issue.