California 2017-2018 Regular Session

California Assembly Bill AB528

Introduced
2/13/17  
Introduced
2/13/17  
Refer
2/27/17  
Report Pass
3/14/17  
Report Pass
3/14/17  
Refer
3/15/17  
Refer
3/15/17  
Report Pass
3/30/17  
Report Pass
3/30/17  
Refer
4/4/17  
Refer
5/3/17  
Refer
5/3/17  
Failed
2/1/18  

Caption

Personal income taxes: exclusion: military retirement pay.

Impact

If enacted, AB 528 would result in significant tax relief for qualifying military retirees in California. By excluding portions of their retirement pay from taxable income, eligible veterans may experience a reduction in their overall tax liability. This could provide financial support to retired military members as they transition to civilian life, encouraging economic stability within this population as well as supporting broader state policies aimed at benefiting veterans.

Summary

Assembly Bill No. 528, introduced by Assembly Member Gray, aims to modify the Californian personal income tax laws by providing specific tax exclusions for military retirement pay. For taxable years beginning on or after January 1, 2018, and before January 1, 2023, the bill stipulates that gross income will not include certain percentages of retirement pay for qualified taxpayers. Specifically, those with a gross income not exceeding $50,000 (excluding retirement pay) will benefit from this exclusion, which includes 100% of retirement pay in the first year after leaving military service and decreasing percentages thereafter over the following years.

Sentiment

The sentiment surrounding AB 528 appears to be generally positive among its supporters, who view it as an essential step in acknowledging and supporting the sacrifices made by military personnel. Those advocating for the bill emphasize the financial burdens that veterans often face and argue that tax relief measures like this are necessary to ensure their well-being. However, there may also be some contention surrounding potential fiscal impacts on the state's revenue generation from taxes.

Contention

Despite its favorable reception, there could be concerns regarding the long-term implications of this tax exclusion on state revenues, especially when balancing the needs of various public services against the benefits afforded to military retirees. Advocacy groups for fiscal responsibility may voice concerns that broad tax exclusions could lead to a reduction in funds available for other essential state programs, creating a potential conflict between supporting veterans and maintaining public service funding levels.

Companion Bills

No companion bills found.

Previously Filed As

CA AB46

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

CA AB1865

Personal income taxes: exclusion: homeownership savings accounts.

CA SB911

Income taxation: exclusion: military survivor benefits.

CA SB1004

Income taxes: exclusions: wildfires.

CA AB769

Personal Income Tax Law: exclusions: student loan debt.

CA SB946

Personal Income Tax Law: Corporation Tax Law: exclusions: wildfire mitigation payments.

CA SB1102

Personal Income Tax Law: Corporation Tax Law: oil spill: exclusions.

CA SB1

Personal Income Tax Law: exclusion: student loan debt.

CA AB1860

Personal Income Tax Law: exclusions: student loan debt.

CA SB542

Personal Income Tax Law: Corporation Tax Law: wildfires: exclusions.

Similar Bills

CA SB920

California Purple Star School Designation Program.

CA SB614

California Military Department Support Fund activities.

CA AB2494

Postsecondary education: course credit for prior military education, training, and service.

CA AB2764

Community colleges: apportionments: waiver of open course provisions: military personnel.

CA AB576

Community colleges: apportionments: waiver of open course provisions: military personnel.

CA AB1412

Special education: pupil transfers: residency requirements: records.

CA AB150

Pupils: school transfers: coursework for high school graduation.

CA SB1209

Sentencing: members of military: trauma.