California AB 1057: Underground storage tanks: exemption.

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 Bill Text - AB-1057 Personal Income Tax Law: exclusions: first responders: overtime pay.

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 |Add To My Favorites |Track Bill | Version: 04/28/25 - Amended Assembly
 03/26/25 - Amended Assembly
 02/20/25 - Introduced

 AB-1057 Personal Income Tax Law: exclusions: first responders: overtime pay.(2025-2026)

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 Date Published: 04/28/2025 02:00 PM

AB1057:v97#DOCUMENTBill Start

 Amended
 IN 
 Assembly
 April 28, 2025

 Amended
 IN 
 Assembly
 March 26, 2025

 CALIFORNIA LEGISLATURE—
 2025–2026 REGULAR SESSION

 Assembly Bill

No. 1057

Introduced by Assembly Members Michelle Rodriguez and Bains

February 20, 2025

 An act to add and repeal Section 17140.6 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. 

LEGISLATIVE COUNSEL'S DIGEST

AB 1057, as amended, Michelle Rodriguez.
 Personal Income Tax Law: exclusions: first responders: overtime pay.

The Personal Income Tax Law, in modified conformity with federal law, generally defines “gross income” as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income for purposes of computing tax liability. 

This bill would, for taxable years beginning on or after January 1, 2025, and before January 1, 2030, exclude from the gross income of a qualified taxpayer, as defined, qualified overtime wages, defined to mean overtime wages paid to a qualified taxpayer in relation to work performed directly in response to, or in support of, emergency operations, as specified.

Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals the tax expenditure will achieve, detailed
 performance indicators, and data collection requirements.

This bill would include additional information required for any bill authorizing a new tax expenditure. 

This bill would take effect immediately as a tax levy.

Digest Key

 Vote:
 MAJORITY 
 Appropriation:
 NO 
 Fiscal Committee:
 YES 
 Local Program:
 NO 

Bill Text

The people of the State of California do enact as follows:

SECTION 1.

 Section 17140.6 is added to the Revenue and Taxation Code, to read:

17140.6.

 (a) For taxable years beginning on or after January 1, 2025, and before January 1, 2030, gross income does not include qualified overtime wages received by a qualified taxpayer.

(b) For purposes of this section, the following definitions shall apply:

(1) “Qualified overtime wages” means overtime wages paid to a qualified taxpayer in relation to work performed directly in response to, or in support of, emergency operations in an area impacted by a duly declared state of emergency or local emergency.

(2) “Qualified taxpayer” means a
 either of the following:

(A) A first responder, as that term is defined in subdivision (a) of Section 8562 of the Government Code, that is officially deployed in response to, or in support of, emergency operations relating to a duly declared state of emergency or local emergency.

(B) An emergency medical technician, paramedic, or ambulance driver employed by an entity that is contractually responsible for emergency ambulance services for a fire agency pursuant to Section 1797.230 of the Health and Safety Code, and is officially deployed in
 response to, or in support of, emergency operations relating to a duly declared state of emergency or local emergency.

(3) “State of emergency” and “local emergency” shall have the same meanings as those terms are defined in Section 8558 of the Government Code.

(c) (1) The Franchise Tax Board may prescribe rules, guidelines, procedures, or other guidance to carry out the purposes of this section. Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code shall not apply to any rule, guideline, or procedure prescribed by the Franchise Tax Board pursuant to this section. 

(2) The Franchise Tax Board may prescribe any regulations necessary or appropriate to carry out the purposes of this section, including any regulations regarding verification procedures, documentation requirements, and any other reporting requirements. 

(d) This section shall only remain operative until December 1, 2030, and as of that date is repealed.

SEC. 2.

 For the purpose of complying with Section 41 of the Revenue and Taxation Code, as it relates to the exclusion provided by Section 17140.6 of that code, the Legislature