California 2023-2024 Regular Session

California Assembly Bill AB46

Introduced
12/5/22  
Refer
1/26/23  
Introduced
12/5/22  
Introduced
12/5/22  
Refer
3/14/23  
Refer
1/26/23  
Refer
1/26/23  
Refer
3/14/23  
Refer
3/14/23  
Report Pass
5/2/23  
Report Pass
5/2/23  
Refer
5/2/23  
Refer
5/2/23  
Refer
5/17/23  
Refer
5/17/23  
Report Pass
5/18/23  
Report Pass
5/18/23  
Report Pass
5/18/23  
Engrossed
5/22/23  
Refer
5/23/23  
Engrossed
5/22/23  
Engrossed
5/22/23  
Refer
5/23/23  
Refer
5/31/23  
Refer
5/31/23  
Report Pass
6/14/23  
Report Pass
6/14/23  
Report Pass
7/11/23  
Refer
6/14/23  
Refer
6/14/23  
Refer
7/12/23  
Report Pass
7/11/23  
Report Pass
7/11/23  
Refer
8/14/23  
Refer
7/12/23  
Refer
7/12/23  
Refer
8/14/23  

Caption

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

Impact

The bill, if enacted, may help retain a skilled workforce within the state by providing additional financial incentives for military retirees. By alleviating tax burdens associated with retirement pay and survivor benefits, the legislation could enhance the economic security of veterans and their families. Furthermore, the bill includes provisions requiring the Franchise Tax Board and the Department of Veterans Affairs to collaborate in gathering data that will assist in assessing the effectiveness of this tax exclusion and its impact on California's economy.

Summary

AB 46, titled the Military Services Retirement and Surviving Spouse Benefit Payment Act, proposes significant changes to the Personal Income Tax Law in California. Specifically, it seeks to exclude retirement pay and annuity payments received by individuals who have served in the uniformed services from gross income for tax purposes. The proposed exclusion will apply for taxable years beginning on or after January 1, 2024, and before January 1, 2034. This initiative aims to provide fiscal relief to veterans and their families, potentially influencing their decision to reside or retire in California.

Sentiment

Overall, the sentiment surrounding AB 46 appears to be supportive among legislators and stakeholders advocating for veterans' rights and benefits. Proponents argue that the bill recognizes the service and sacrifices made by military personnel and helps facilitate their integration and reintegration into civilian life. Some sentiments expressed highlight the importance of retaining skilled veterans in the workforce, thereby contributing positively to local economies.

Contention

Despite the general support, there are potential points of contention regarding the implications of the tax exemptions. Critics may argue about the fiscal impact this might have on state revenues. Additionally, while the bill aims to address the needs of veterans, discussions may arise regarding how such tax exemptions could affect funding for public services, especially if a considerable number of veterans choose to relocate to California due to these benefits.

Companion Bills

No companion bills found.

Similar Bills

CA AB53

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.

CA AB814

Personal Income Tax Law: exclusions: law enforcement retirement.

CA SB278

Public Employees’ Retirement System: disallowed compensation: benefit adjustments.

CA SB266

Public Employees’ Retirement System: disallowed compensation: benefit adjustments.

CA AB2493

County employees’ retirement: disallowed compensation: benefit adjustments and calculations.

CA AB1080

Foster care payments.