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| 1 | + | CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Senate Bill No. 1411Introduced by Senator MelendezFebruary 18, 2022An act to add Section 17132.9 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.LEGISLATIVE COUNSEL'S DIGESTSB 1411, as introduced, Melendez. Personal income taxes: exclusion: uniformed services: retirement pay.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 combat-related special compensation.This bill, for taxable years beginning on or after January 1, 2022, would exclude from gross income retirement pay received by a taxpayer from the federal government for service performed in the uniformed services, as defined.Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements.This bill also would state the intent of the Legislature to comply with the additional information requirement for any bill authorizing a tax expenditure.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 17132.9 is added to the Revenue and Taxation Code, to read:17132.9. (a) For taxable years beginning on or after January 1, 2022, gross income shall not include retirement pay received by a taxpayer from the federal government for service in the uniformed services.(b) For purposes of this section, uniformed services means the Armed Forces of the United States, the Army National Guard, and the Air National Guard when engaged in active duty for training, inactive duty training, or full-time National Guard duty, and the commissioned corps of the United States Public Health Service.SEC. 2. It is the intent of the Legislature to comply with Section 41 of the Revenue and Taxation Code.SEC. 3. 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 20212022 REGULAR SESSION Senate Bill No. 1411Introduced by Senator MelendezFebruary 18, 2022An act to add Section 17132.9 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.LEGISLATIVE COUNSEL'S DIGESTSB 1411, as introduced, Melendez. Personal income taxes: exclusion: uniformed services: retirement pay.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 combat-related special compensation.This bill, for taxable years beginning on or after January 1, 2022, would exclude from gross income retirement pay received by a taxpayer from the federal government for service performed in the uniformed services, as defined.Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements.This bill also would state the intent of the Legislature to comply with the additional information requirement for any bill authorizing a tax expenditure.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 Senate April 21, 2022 | |
| 6 | 5 | ||
| 7 | - | Amended IN Senate April 21, 2022 | |
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| 7 | + | ||
| 8 | 8 | ||
| 9 | 9 | CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION | |
| 10 | 10 | ||
| 11 | 11 | Senate Bill | |
| 12 | 12 | ||
| 13 | 13 | No. 1411 | |
| 14 | 14 | ||
| 15 | 15 | Introduced by Senator MelendezFebruary 18, 2022 | |
| 16 | 16 | ||
| 17 | 17 | Introduced by Senator Melendez | |
| 18 | 18 | February 18, 2022 | |
| 19 | 19 | ||
| 20 | - | An act to add | |
| 20 | + | An act to add Section 17132.9 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. | |
| 21 | 21 | ||
| 22 | 22 | LEGISLATIVE COUNSEL'S DIGEST | |
| 23 | 23 | ||
| 24 | 24 | ## LEGISLATIVE COUNSEL'S DIGEST | |
| 25 | 25 | ||
| 26 | - | SB 1411, as | |
| 26 | + | SB 1411, as introduced, Melendez. Personal income taxes: exclusion: uniformed services: retirement pay. | |
| 27 | 27 | ||
| 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 combat-related special compensation.This bill, for taxable years beginning on or after January 1, 2022 | |
| 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 combat-related special compensation.This bill, for taxable years beginning on or after January 1, 2022, would exclude from gross income retirement pay received by a taxpayer from the federal government for service performed in the uniformed services, as defined.Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements.This bill also would state the intent of the Legislature to comply with the additional information requirement for any bill authorizing a tax expenditure.This bill would take effect immediately as a tax levy. | |
| 29 | 29 | ||
| 30 | 30 | 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 combat-related special compensation. | |
| 31 | 31 | ||
| 32 | - | This bill, for taxable years beginning on or after January 1, 2022 | |
| 32 | + | This bill, for taxable years beginning on or after January 1, 2022, would exclude from gross income retirement pay received by a taxpayer from the federal government for service performed in the uniformed services, as defined. | |
| 33 | 33 | ||
| 34 | 34 | Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. | |
| 35 | 35 | ||
| 36 | 36 | This bill also would state the intent of the Legislature to comply with the additional information requirement for any bill authorizing a tax expenditure. | |
| 37 | 37 | ||
| 38 | 38 | This bill would take effect immediately as a tax levy. | |
| 39 | 39 | ||
| 40 | 40 | ## Digest Key | |
| 41 | 41 | ||
| 42 | 42 | ## Bill Text | |
| 43 | 43 | ||
| 44 | - | The people of the State of California do enact as follows:SECTION 1. Section 17132.9 is added to the Revenue and Taxation Code, to read:17132.9. (a) For taxable years beginning on or after January 1, 2022 | |
| 44 | + | The people of the State of California do enact as follows:SECTION 1. Section 17132.9 is added to the Revenue and Taxation Code, to read:17132.9. (a) For taxable years beginning on or after January 1, 2022, gross income shall not include retirement pay received by a taxpayer from the federal government for service in the uniformed services.(b) For purposes of this section, uniformed services means the Armed Forces of the United States, the Army National Guard, and the Air National Guard when engaged in active duty for training, inactive duty training, or full-time National Guard duty, and the commissioned corps of the United States Public Health Service.SEC. 2. It is the intent of the Legislature to comply with Section 41 of the Revenue and Taxation Code.SEC. 3. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. | |
| 45 | 45 | ||
| 46 | 46 | The people of the State of California do enact as follows: | |
| 47 | 47 | ||
| 48 | 48 | ## The people of the State of California do enact as follows: | |
| 49 | 49 | ||
| 50 | - | SECTION 1. Section 17132.9 is added to the Revenue and Taxation Code, to read:17132.9. (a) For taxable years beginning on or after January 1, 2022 | |
| 50 | + | SECTION 1. Section 17132.9 is added to the Revenue and Taxation Code, to read:17132.9. (a) For taxable years beginning on or after January 1, 2022, gross income shall not include retirement pay received by a taxpayer from the federal government for service in the uniformed services.(b) For purposes of this section, uniformed services means the Armed Forces of the United States, the Army National Guard, and the Air National Guard when engaged in active duty for training, inactive duty training, or full-time National Guard duty, and the commissioned corps of the United States Public Health Service. | |
| 51 | 51 | ||
| 52 | 52 | SECTION 1. Section 17132.9 is added to the Revenue and Taxation Code, to read: | |
| 53 | 53 | ||
| 54 | 54 | ### SECTION 1. | |
| 55 | 55 | ||
| 56 | - | 17132.9. (a) For taxable years beginning on or after January 1, 2022 | |
| 56 | + | 17132.9. (a) For taxable years beginning on or after January 1, 2022, gross income shall not include retirement pay received by a taxpayer from the federal government for service in the uniformed services.(b) For purposes of this section, uniformed services means the Armed Forces of the United States, the Army National Guard, and the Air National Guard when engaged in active duty for training, inactive duty training, or full-time National Guard duty, and the commissioned corps of the United States Public Health Service. | |
| 57 | 57 | ||
| 58 | - | 17132.9. (a) For taxable years beginning on or after January 1, 2022 | |
| 58 | + | 17132.9. (a) For taxable years beginning on or after January 1, 2022, gross income shall not include retirement pay received by a taxpayer from the federal government for service in the uniformed services.(b) For purposes of this section, uniformed services means the Armed Forces of the United States, the Army National Guard, and the Air National Guard when engaged in active duty for training, inactive duty training, or full-time National Guard duty, and the commissioned corps of the United States Public Health Service. | |
| 59 | 59 | ||
| 60 | - | 17132.9. (a) For taxable years beginning on or after January 1, 2022 | |
| 60 | + | 17132.9. (a) For taxable years beginning on or after January 1, 2022, gross income shall not include retirement pay received by a taxpayer from the federal government for service in the uniformed services.(b) For purposes of this section, uniformed services means the Armed Forces of the United States, the Army National Guard, and the Air National Guard when engaged in active duty for training, inactive duty training, or full-time National Guard duty, and the commissioned corps of the United States Public Health Service. | |
| 61 | 61 | ||
| 62 | 62 | ||
| 63 | 63 | ||
| 64 | - | 17132.9. (a) For taxable years beginning on or after January 1, 2022 | |
| 64 | + | 17132.9. (a) For taxable years beginning on or after January 1, 2022, gross income shall not include retirement pay received by a taxpayer from the federal government for service in the uniformed services. | |
| 65 | 65 | ||
| 66 | 66 | (b) For purposes of this section, uniformed services means the Armed Forces of the United States, the Army National Guard, and the Air National Guard when engaged in active duty for training, inactive duty training, or full-time National Guard duty, and the commissioned corps of the United States Public Health Service. | |
| 67 | - | ||
| 68 | - | (c) This section shall remain in effect only until December 31, 2027, and as of that date is repealed. | |
| 69 | 67 | ||
| 70 | 68 | SEC. 2. It is the intent of the Legislature to comply with Section 41 of the Revenue and Taxation Code. | |
| 71 | 69 | ||
| 72 | 70 | SEC. 2. It is the intent of the Legislature to comply with Section 41 of the Revenue and Taxation Code. | |
| 73 | 71 | ||
| 74 | 72 | SEC. 2. It is the intent of the Legislature to comply with Section 41 of the Revenue and Taxation Code. | |
| 75 | 73 | ||
| 76 | 74 | ### SEC. 2. | |
| 77 | 75 | ||
| 78 | 76 | SEC. 3. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. | |
| 79 | 77 | ||
| 80 | 78 | SEC. 3. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. | |
| 81 | 79 | ||
| 82 | 80 | SEC. 3. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. | |
| 83 | 81 | ||
| 84 | 82 | ### SEC. 3. |