California Assembly bill in Session 2025-2026.
Status: in_committee. Latest action: June 16, 2026.
Personal Income Tax Law: exclusions: reparations programs.
The Personal Income Tax Law, in modified conformity with federal income tax laws, defines “gross income” as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income. This bill, for taxable years beginning on or after January 1, 2028, and before January 1, 2033, would exclude from gross income any reparations benefit or payment, as defined, received by a taxpayer during the taxable year. 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 include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.
| Date | Event | Detail |
|---|---|---|
| 2026-02-19 | Introduced | Bill introduced |
| 2026-06-16 | Status | in_committee |
| 2026-06-16 | Latest Action | From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on REV. & TAX. |