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CA SB1

Bill

Status

Failed

2/2/2026

Primary Sponsor

Kelly Seyarto

Click for details

Origin

Senate

2025-2026 Regular Session

AI Summary

  • Excludes up to $20,000 of federal military retirement pay from California gross income for qualified taxpayers for taxable years beginning January 1, 2025 through December 31, 2034

  • Excludes up to $20,000 of Department of Defense Survivor Benefit Plan annuity payments from gross income for surviving spouses and beneficiaries during the same period

  • Income limits apply: $250,000 adjusted gross income cap for married couples filing jointly, $125,000 for all other individuals

  • Covers retirement pay from all uniformed services including Armed Forces, National Guard, Coast Guard, Space Force, Public Health Service Commissioned Corps, and NOAA Commissioned Officer Corps

  • Both exclusions automatically repeal on December 1, 2035

Legislative Description

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

Last Action

Returned to Secretary of Senate pursuant to Joint Rule 56.

2/2/2026

Committee Referrals

Appropriations4/29/2025
Military & Veterans Affairs3/12/2025
Revenue and Taxation1/29/2025
Rules12/2/2024

Full Bill Text

No bill text available