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CA SB1249
Bill
Status
Introduced
2/19/2026
Primary Sponsor
Laura Richardson
Click for details
AI Summary
- Creates a state income tax deduction for taxpayers who claim elderly senior dependents, effective for tax years 2027 through 2031
- Defines "elderly senior" with age thresholds that decrease each year: 90+ in 2027, lowering by one year annually to 86+ in 2031
- Limits eligibility to taxpayers with household income at or below 600% of the federal poverty level
- Calculates deduction amount as the federal poverty level for household size multiplied by the ratio of elderly senior dependents to total household size
- Automatically repeals on December 1, 2033, and takes effect immediately as a tax levy
Legislative Description
Personal income taxes: deductions: elderly senior dependents.
Last Action
Referred to Com. on REV. & TAX.
3/4/2026
Committee Referrals
Revenue and Taxation3/4/2026
Rules2/19/2026
Full Bill Text
No bill text available