SB 17

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

Personal income taxes: deductions: tips.

Abstract

The Personal Income Tax Law, in modified conformity with federal income tax laws, allows various deductions from gross income in calculating adjusted gross income. This bill, for taxable years beginning on or after January 1, 2026, and before January 1, 2036, would allow a deduction in determining adjusted gross income for an amount equal to the qualified tips, as defined, received by a qualified taxpayer, as defined, during the taxable year, not to exceed $20,000. 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 also 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 (5)

Votes


Actions


May 23, 2025

Senate

May 23 hearing: Held in committee and under submission.

May 16, 2025

Senate

Set for hearing May 23.

May 12, 2025

Senate

May 12 hearing: Placed on APPR. suspense file.

May 05, 2025

Senate

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

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

May 02, 2025

Senate

Set for hearing May 12.

Apr 29, 2025

Senate

Withdrawn from committee.

Senate

Re-referred to Com. on APPR.

  • Referral-Committee
Com. on APPR.

Apr 28, 2025

Senate

Read second time and amended. Re-referred to Com. on L., P.E. & R.

  • Amendment-Passage
  • Reading-1
  • Reading-2
  • Referral-Committee
Com. on L., P.E. & R.

Apr 24, 2025

Senate

From committee: Do pass as amended and re-refer to Com. on L., P.E. & R. (Ayes 5. Noes 0. Page 872.) (April 23).

Apr 11, 2025

Senate

Set for hearing April 30 in L., P.E. & R. pending receipt.

Apr 04, 2025

Senate

Set for hearing April 23.

Jan 29, 2025

Senate

Referred to Coms. on REV. & TAX. and L., P.E. & R.

  • Referral-Committee
Coms. on REV. & TAX. and L., P.E. & R.

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
04/28/25 - Amended Senate PDF
05/05/25 - Amended Senate PDF

Related Documents

Document Format
04/21/25- Senate Revenue and Taxation PDF
05/09/25- Senate Appropriations PDF

Sources

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