California 2019-2020 Regular Session

California Assembly Bill AB427

Introduced
2/7/19  
Introduced
2/7/19  
Refer
2/15/19  
Report Pass
3/11/19  
Report Pass
3/11/19  
Refer
3/12/19  
Refer
3/12/19  
Report Pass
4/8/19  
Report Pass
4/8/19  
Refer
4/9/19  
Refer
4/9/19  
Report Pass
5/7/19  
Report Pass
5/7/19  
Refer
5/7/19  
Refer
5/7/19  
Refer
5/15/19  
Refer
5/15/19  
Failed
2/3/20  

Caption

Personal income taxes: exclusion: uniformed services: retirement pay.

Impact

The passage of AB 427 could significantly influence state tax laws by providing targeted fiscal relief to California veterans. By creating a tax exclusion for military retirement pay, the bill underscores the state's commitment to supporting servicemen and women, potentially increasing their economic stability. Supporters of the bill argue that this measure may encourage more veterans to remain in California or to move back to the state, which could enhance the local workforce with their skills. Additionally, the bill requires the Legislative Analyst to report on its effectiveness by 2029, focusing on metrics such as the number of veterans using the tax exclusion and their economic security, which will help gauge the bill's actual impact on the community.

Summary

Assembly Bill 427, introduced by Assembly Member Brough, proposes a temporary tax exclusion for service members' retirement pay received from the federal government, effective for taxable years starting January 1, 2020, and ending December 31, 2029. The bill aims to alleviate some financial burdens faced by veterans by allowing them to exclude a portion of their retirement pay from their taxable income. Specifically, the exclusion begins at 50% for the first two taxable years, increases to 75% for the next two years, and reaches 100% in the final years of the bill's effectiveness. This phased approach is designed to incrementally provide financial relief to veterans as they transition to civilian life.

Sentiment

General sentiment around AB 427 appears to be positive, particularly among legislative members who view it as a necessary step to honor those who served in the armed forces. Advocates for veteran rights have lauded the bill as a proactive approach to address the financial challenges that veterans face in California, a state known for its high cost of living. However, potential contention may arise regarding the bill’s cost to the state, with critics possibly questioning the impact of such tax exclusions on state revenues during its effective years.

Contention

While the bill has garnered significant support, it is not without opposition. Critics might argue that the tax exclusions could lead to revenue shortfalls for the state, impacting funding for essential services. Moreover, there is a broader concern about whether veteran-specific tax incentives are the most effective way to provide support, or if alternative methods, such as improved access to jobs or housing assistance, may yield better outcomes for veterans. Despite these points of contention, the overwhelming intent of AB 427 remains focused on recognizing and mitigating the financial challenges faced by veterans and ensuring their continued contribution to society.

Companion Bills

No companion bills found.

Similar Bills

CA SB1071

Personal income taxes: exclusion: uniformed services: retirement pay.

CA AB46

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Personal income taxes: exclusion: uniformed services: retirement pay.

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