California 2021-2022 Regular Session

California Assembly Bill AB1629

Introduced
1/11/22  
Refer
1/20/22  
Refer
1/20/22  
Report Pass
2/28/22  
Report Pass
2/28/22  
Refer
3/1/22  

Caption

Income taxation: exclusion: military survivor benefits.

Impact

AB 1629 is expected to offer considerable financial relief to military families facing economic hardship after losing a primary earner. By excluding these benefits from gross income, the bill aims to reduce tax liabilities for grieving families, thereby allowing them to retain more of their financial resources for essential needs. The Franchise Tax Board is tasked with reporting back to the Legislature on the impact of this exclusion by June 2025, ensuring that the effects of the bill can be assessed based on income levels and uptake by eligible taxpayers.

Summary

Assembly Bill 1629, introduced by Assembly Members Seyarto, Choi, and Mathis, aims to provide a financial exclusion from gross income for military survivor benefits. This measure specifically targets families who have lost a service member and aims to ease their financial burdens. Under this bill, for taxable years beginning on or after January 1, 2022, and before January 1, 2027, survivors can receive up to $20,000 per calendar year in payments under the federal Survivor Benefit Plan without it counting as taxable income. The legislative intent is two-fold: to recognize the sacrifices of military families and to offer support during challenging times when families lose significant income due to the death of a service member.

Sentiment

General sentiment around AB 1629 appears to be supportive, especially among lawmakers focusing on veteran affairs and family welfare. Stakeholders emphasize that this bill is a necessary acknowledgment of the sacrifices made by military personnel and their families, aiming to aid them during their time of need. However, as with many tax-related measures, some concerns may arise regarding the potential impacts on state revenue and the administration of the tax exclusion.

Contention

While the bill garners supportive responses for its intent, potential discussions surrounding its financing and implications on state fiscal health are likely to arise, as providing exclusions may impact overall tax revenues. Additionally, the limited time frame for this exclusion—set to expire on December 1, 2027—indicates that while it addresses immediate concerns, discussions for its extension or transformation into a permanent measure may be necessary in future legislative sessions.

Companion Bills

No companion bills found.

Similar Bills

CA AB291

Income taxation: exclusion: military survivor benefits.

CA SB911

Income taxation: exclusion: military survivor benefits.

CA AB2380

Income taxation: exclusion: military survivor benefits.

CA AB53

Personal income taxes: exclusion: Military Services Retirement and Surviving Spouse Benefit Payment Act.

CA AB2068

Voluntary tax contributions: California Firefighters’ Memorial Voluntary Tax Contribution Fund: California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund.

CA AB46

Personal income taxes: exclusion: Military Services Retirement and Surviving Spouse Benefit Payment Act.

CA SB1

Personal income taxes: exclusion: Military Services Retirement and Surviving Spouse Benefit Payment Act.

CA AB1623

Personal income taxes: exclusion: uniformed services retirement pay: survivor benefit plan payments.