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Tracked Bills: Vetoed

AB 1973 (Lackey) | VETOED

Summary: Would have excluded from gross income amounts received in settlement arising out of the 2020 Bobcat Fire, in the County of Los Angeles.

SB 542 (Dahle) | VETOED

Summary: Would have provided an exclusion from gross income for any qualified taxpayer for amounts received in settlement for costs and losses associated with the 2021 Dixie Fire in the Counties of Butte, Plumas, Lassen, Shasta, and Tehama, or the 2022 Mill Fire in the County of Siskiyou.

Find a veto message for both bills here.

Tracked Bills: Signed Into Law

AB 1870 (Ortega) | Signed on July 15

Topic: Notice to employees: legal services

Summary: Requires employers to include information concerning an employee’s right to consult a licensed attorney in their workers’ compensation employee rights notice

AB 2011 (Bauer-Kahan) | Approved by the Governor on July 18

Topic: Unlawful employment practices: small employer family leave mediation program: reproductive loss leave

Summary: Eliminates the sunset provisions for the small employer family leave mediation pilot program and expands its scope to include reproductive loss leave, among other changes.

AB 2979 (Fong) |Signed on July 15

Topic: Income taxation: exclusion: victim compensation

Summary: Excludes from gross income any payment received from the California Victim Compensation Board.

AB 3287 (Committee on Revenue and Taxation) | Signed on July 15

Topic: Electronic notifications

Summary: Deletes the January 1, 2025 sunset date for the Franchise Tax Board's authority to use alternative communication methods with electing taxpayers.

SB 946 (McGuire) | Signed into law on Sep. 29

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

Summary: Excludes from gross income amounts received from a California qualified wildfire loss mitigation payment. Allows the Franchise Tax Board to share data related to amounts excluded with the California Wildfire Mitigation Financial Assistance Program.

SB 988 (Weiner) | Signed on Sep. 28

Topic: Freelance Worker Protection Act

Summary: Establishes the Freelance Worker Protection Act to impose minimum requirements for contracts between hiring parties and freelance workers for professional services of a specified amount. 

SB 1059 (Bradford) | Signed into law on Sep. 28

Topic: Cannabis: local taxation: gross receipts.

Summary: Excludes the amount of any cannabis excise tax or sales and use tax from the definition of gross receipts for purposes of local cannabis taxes.

Tracked Bills: Did Not Pass the Legislature

AB 1860 (Bauer-Kahan). Would have excluded from gross income amounts resulting from the discharge of student loan debt and medical debt, as specified.

AB 1865 (Patterson). Would have excluded from gross income interest and investment gains accruing to a homeownership savings account.

AB 1867 (Sanchez) . Would have allowed a deduction equal to the costs paid or incurred by a taxpayer for a homeowners' insurance policy, as specified.

AB 1932 (Ward). Would have disallowed a mortgage interest deduction on any property that is not a taxpayer's primary residence.

AB 1928 (Sanchez). Attempted to repeal 2019’s AB 5, which re-classified some independent contractors as employees

AB 2294 (Schiavo). Atempted to  incentivize hiring new employees by expanding businesses eligible for tax credits with an incentive to hire people from under-resourced communities.

SB 230 (Seyarto) Would have allowed similar tax deduction treatment of Health Savings Accounts under state law that applies under federal law

AB 2312 (Wallis). Would have removed the $2,500 limitation on the above-the-line deduction for interest paid on "higher education expenses.”

AB 2524 (Ward). Attempted to exclude from gross income rollover distributions made from a qualified tuition program to an IRA under certain conditions.

AB 2829 (Papan). Would have imposed on companies with global revenues of $100 million a year a five percent tax on digital advertising revenue generated in California in order to fund youth mental health services.

AB 2861 (Wallis). Would have allowed a credit of up to $300 for a taxpayer who has purchased a gun safe.

SB 911 (Seyarto). Would have excluded survivor benefits or payments paid by a United States Department of Defense Survivor Benefit Plan from gross income for state tax purposes.

SB 927 (Dahle). Attempted to enacts personal income and corporation tax exclusions for amounts received in settlement by a taxpayer to replace property damaged or destroyed by a natural disaster.

SB 952 (Dahle). Would have provided a tax credit to qualified taxpayers for costs relating to home hardening or vegetation management.

SB 1102 (Nguyen). Would have created personal Income and Corporation Tax exclusions for any amount received by a qualified taxpayer in settlement for claims relating to the October 2, 2021, oil spill off the coast of the County of Orange near the City of Huntington Beach.

SB 1135 (Limón). In part, the bill tried to authorize credits against the personal income tax and the corporation tax for qualified expenditures related to the application of compost on agricultural lands, ranchlands, or rangelands to improve soils, sequester carbon, and reduce GHG emissions, as specified.

SB 1436 (Allen). Attempted to establish, in the Government Operations Agency, the California Tax Policy Oversight Board to work collaboratively with California’s tax agencies to promote clarity and communication and to consider recommendations regarding input brought by the tax agencies, taxpayers, or other state or local entities, as specified.

SB 1172 (Grove). Amended to extend the sunset date for the California Breast Cancer Voluntary Contribution Fund. As indicated in the February report, there are other bills that would add or extend existing voluntary contribution funds; they are not tracked in CSTC reports.

SB 1192 (Portantino) |ttempted to extend the provisions of the Small Business Relief Act and its associated credit against personal income tax, to taxable years beginning before January 1, 2028.

SB 1501 (Glazer) | Would have allowed qualifying pass-through entities to participate in the elective tax program authorized by the Small Business Relief Act without making the required prepayment of taxes by June 15.

SB 1205 (Laird) | Would have provided that an employer's denial of an employee's request to receive workers' compensation treatment during work hours constitutes discrimination.