California 2019-2020 Regular Session

California Assembly Bill AB1258

Introduced
2/21/19  
Introduced
2/21/19  
Refer
3/11/19  
Refer
3/11/19  
Report Pass
3/25/19  
Report Pass
3/25/19  
Refer
3/26/19  
Refer
3/26/19  
Report Pass
4/9/19  
Refer
4/10/19  
Refer
4/10/19  
Report Pass
4/11/19  
Report Pass
4/11/19  
Refer
4/22/19  
Refer
4/22/19  
Failed
2/3/20  

Caption

Personal income taxes: exclusion: servicemembers.

Impact

The bill's impact on state tax law is significant, as it modifies the Personal Income Tax Law by providing an exemption for military compensation that was previously taxed. This change is expected to offer financial relief to servicemembers, fostering economic stability within the veteran community in California. Additionally, the bill mandates the Department of Veterans Affairs to compile information on the utilization of this exclusion to evaluate its effectiveness by the end of 2030.

Summary

Assembly Bill 1258, introduced by Assembly Member Salas, proposes a temporary exclusion from gross income for active duty pay and military retirement pay received by servicemembers who have been honorably discharged. This exclusion is effective for taxable years beginning January 1, 2020, and will remain in force until January 1, 2030. The bill aims to honor the service of military personnel and provide them with fiscal relief, encouraging them to remain in California after their service.

Sentiment

The sentiment surrounding AB 1258 appears to be largely positive among legislative supporters and advocacy groups focused on veteran affairs. Proponents argue that the bill recognizes the sacrifices made by servicemembers and provides essential support for their reintegration into civilian life. However, there may also be considerations about its fiscal impact on state revenues, which could lead to varied opinions regarding its efficacy and sustainability in the long term.

Contention

While the bill primarily garners support, there might be concerns regarding the exclusion's temporary nature and its enforcement mechanisms. The potential increase in administrative duties for the Department of Veterans Affairs to report on the adoption of this tax exclusion could also be a point of contention. Furthermore, as the bill does not mandate state reimbursement for local agencies affected by the new law, fiscal responsibility remains a point of discussion.

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 SB1004

Income taxes: exclusions: wildfires.

CA AB1865

Personal income taxes: exclusion: homeownership savings accounts.

CA AB769

Personal Income Tax Law: exclusions: student loan debt.

CA AB1860

Personal Income Tax Law: exclusions: student loan debt.

CA SB1

Personal Income Tax Law: exclusion: student loan debt.

CA SB1102

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

CA AB1973

Personal Income Tax Law: Corporation Tax Law: Bobcat Fire: exclusions.

CA SB542

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

CA SB927

Income taxes: gross income exclusions: state of emergency: natural disaster settlements.

Similar Bills

CA SJR6

Don’t Ask, Don’t Tell: discharge characterizations.

CA SB924

Personal income taxes: exclusion: National Guard.

CA AB2590

Personal income taxes: exclusion: servicemembers.

CA AB107

Licensure: veterans and military spouses.

LA HB312

Provides with respect to time limitations for the renewal of licenses under the Military Service Relief Act

CA AB376

Student loan servicing.

CA AB1623

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

CA AB46

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