SB 891 Summary

• Increases the standard deduction for California personal income tax by 25% for taxable years beginning January 1, 2016 and later
• Raises standard deduction from $1,880 to $5,055 for single filers, married filing separately, and registered domestic partners filing separately
• Raises standard deduction from $3,760 to $10,110 for head of household, surviving spouses, and married couples filing jointly or registered domestic partners filing jointly
• Requires annual inflation adjustments to standard deduction amounts beginning in 2017 based on California Consumer Price Index changes
• Takes effect immediately as a tax levy