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| 1 | + | CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 2590Introduced by Assembly Member ChenFebruary 15, 2018 An act to add Section 17140.7 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. LEGISLATIVE COUNSEL'S DIGESTAB 2590, as introduced, Chen. Personal income taxes: exclusion: servicemembers.The Personal Income Tax Law imposes a tax on individual taxpayers measured by the taxpayers taxable income for the taxable year, but excludes certain items of income from the computation of tax, including an exclusion for compensation for military or naval service performed by a nonresident while domiciled within the state.This bill would exclude from gross income, basic pay received by a servicemember on active duty in the United States Armed Forces, in the reserve component of the United States Armed Forces, or in the National Guard, derived from his or her position as a servicemember while he or she is on military orders for 90 or more consecutive days.This bill would take effect immediately as a tax levy.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 17140.7 is added to the Revenue and Taxation Code, to read:17140.7. Gross income does not include any basic pay received by a servicemember on active duty in the United States Armed Forces, in the reserve component of the United States Armed Forces, or in the National Guard, derived from his or her position as a servicemember while he or she is on military orders for 90 or more consecutive days.SEC. 2. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. | |
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| 3 | + | CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 2590Introduced by Assembly Member ChenFebruary 15, 2018 An act to add Section 17140.7 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. LEGISLATIVE COUNSEL'S DIGESTAB 2590, as introduced, Chen. Personal income taxes: exclusion: servicemembers.The Personal Income Tax Law imposes a tax on individual taxpayers measured by the taxpayers taxable income for the taxable year, but excludes certain items of income from the computation of tax, including an exclusion for compensation for military or naval service performed by a nonresident while domiciled within the state.This bill would exclude from gross income, basic pay received by a servicemember on active duty in the United States Armed Forces, in the reserve component of the United States Armed Forces, or in the National Guard, derived from his or her position as a servicemember while he or she is on military orders for 90 or more consecutive days.This bill would take effect immediately as a tax levy.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO | |
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| 5 | - | Amended IN Assembly April 09, 2018 | |
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| 7 | - | Amended IN Assembly April 09, 2018 | |
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| 7 | + | ||
| 8 | 8 | ||
| 9 | 9 | CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION | |
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| 11 | 11 | Assembly Bill No. 2590 | |
| 12 | 12 | ||
| 13 | 13 | Introduced by Assembly Member ChenFebruary 15, 2018 | |
| 14 | 14 | ||
| 15 | 15 | Introduced by Assembly Member Chen | |
| 16 | 16 | February 15, 2018 | |
| 17 | 17 | ||
| 18 | - | An act to add | |
| 18 | + | An act to add Section 17140.7 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. | |
| 19 | 19 | ||
| 20 | 20 | LEGISLATIVE COUNSEL'S DIGEST | |
| 21 | 21 | ||
| 22 | 22 | ## LEGISLATIVE COUNSEL'S DIGEST | |
| 23 | 23 | ||
| 24 | - | AB 2590, as | |
| 24 | + | AB 2590, as introduced, Chen. Personal income taxes: exclusion: servicemembers. | |
| 25 | 25 | ||
| 26 | - | The Personal Income Tax Law imposes a tax on individual taxpayers measured by the taxpayers taxable income for the taxable year, but excludes certain items of income from the computation of tax, including an exclusion for compensation for military or naval service performed by a nonresident while domiciled within the state.This bill would | |
| 26 | + | The Personal Income Tax Law imposes a tax on individual taxpayers measured by the taxpayers taxable income for the taxable year, but excludes certain items of income from the computation of tax, including an exclusion for compensation for military or naval service performed by a nonresident while domiciled within the state.This bill would exclude from gross income, basic pay received by a servicemember on active duty in the United States Armed Forces, in the reserve component of the United States Armed Forces, or in the National Guard, derived from his or her position as a servicemember while he or she is on military orders for 90 or more consecutive days.This bill would take effect immediately as a tax levy. | |
| 27 | 27 | ||
| 28 | 28 | The Personal Income Tax Law imposes a tax on individual taxpayers measured by the taxpayers taxable income for the taxable year, but excludes certain items of income from the computation of tax, including an exclusion for compensation for military or naval service performed by a nonresident while domiciled within the state. | |
| 29 | 29 | ||
| 30 | - | This bill | |
| 30 | + | This bill would exclude from gross income, basic pay received by a servicemember on active duty in the United States Armed Forces, in the reserve component of the United States Armed Forces, or in the National Guard, derived from his or her position as a servicemember while he or she is on military orders for 90 or more consecutive days. | |
| 31 | 31 | ||
| 32 | 32 | This bill would take effect immediately as a tax levy. | |
| 33 | 33 | ||
| 34 | 34 | ## Digest Key | |
| 35 | 35 | ||
| 36 | 36 | ## Bill Text | |
| 37 | 37 | ||
| 38 | - | The people of the State of California do enact as follows:SECTION 1. Section 17140.7 is added to the Revenue and Taxation Code, to read:17140.7. | |
| 38 | + | The people of the State of California do enact as follows:SECTION 1. Section 17140.7 is added to the Revenue and Taxation Code, to read:17140.7. Gross income does not include any basic pay received by a servicemember on active duty in the United States Armed Forces, in the reserve component of the United States Armed Forces, or in the National Guard, derived from his or her position as a servicemember while he or she is on military orders for 90 or more consecutive days.SEC. 2. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. | |
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| 40 | 40 | The people of the State of California do enact as follows: | |
| 41 | 41 | ||
| 42 | 42 | ## The people of the State of California do enact as follows: | |
| 43 | 43 | ||
| 44 | - | SECTION 1. Section 17140.7 is added to the Revenue and Taxation Code, to read:17140.7. | |
| 44 | + | SECTION 1. Section 17140.7 is added to the Revenue and Taxation Code, to read:17140.7. Gross income does not include any basic pay received by a servicemember on active duty in the United States Armed Forces, in the reserve component of the United States Armed Forces, or in the National Guard, derived from his or her position as a servicemember while he or she is on military orders for 90 or more consecutive days. | |
| 45 | 45 | ||
| 46 | 46 | SECTION 1. Section 17140.7 is added to the Revenue and Taxation Code, to read: | |
| 47 | 47 | ||
| 48 | 48 | ### SECTION 1. | |
| 49 | 49 | ||
| 50 | - | 17140.7. | |
| 50 | + | 17140.7. Gross income does not include any basic pay received by a servicemember on active duty in the United States Armed Forces, in the reserve component of the United States Armed Forces, or in the National Guard, derived from his or her position as a servicemember while he or she is on military orders for 90 or more consecutive days. | |
| 51 | 51 | ||
| 52 | - | 17140.7. | |
| 52 | + | 17140.7. Gross income does not include any basic pay received by a servicemember on active duty in the United States Armed Forces, in the reserve component of the United States Armed Forces, or in the National Guard, derived from his or her position as a servicemember while he or she is on military orders for 90 or more consecutive days. | |
| 53 | 53 | ||
| 54 | - | 17140.7. | |
| 54 | + | 17140.7. Gross income does not include any basic pay received by a servicemember on active duty in the United States Armed Forces, in the reserve component of the United States Armed Forces, or in the National Guard, derived from his or her position as a servicemember while he or she is on military orders for 90 or more consecutive days. | |
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| 56 | 56 | ||
| 57 | 57 | ||
| 58 | - | 17140.7. Gross (a) For taxable years beginning on or after January 1, 2018, and before January 1, 2028, gross income does not include any basic pay received by a servicemember on active duty in the United States Armed Forces, in the reserve component of the United States Armed Forces, or in the National Guard, derived from his or her position as a servicemember while he or she is on military orders for 90 or more consecutive days. | |
| 59 | - | ||
| 60 | - | (b) This section shall remain in effect only until December 1, 2028, and as of that date is repealed. | |
| 58 | + | 17140.7. Gross income does not include any basic pay received by a servicemember on active duty in the United States Armed Forces, in the reserve component of the United States Armed Forces, or in the National Guard, derived from his or her position as a servicemember while he or she is on military orders for 90 or more consecutive days. | |
| 61 | 59 | ||
| 62 | 60 | SEC. 2. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. | |
| 63 | 61 | ||
| 64 | 62 | SEC. 2. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. | |
| 65 | 63 | ||
| 66 | 64 | SEC. 2. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. | |
| 67 | 65 | ||
| 68 | 66 | ### SEC. 2. |