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California · 2025–26 Regular Session · Assembly Bill

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

In committee Official data

  1. Introduced
  2. In committee
  3. Passed one chamber
  4. Passed both chambers
  5. Enacted

Last official action: ·Record last updated:

Plain-language summary

AB 1057 is a assembly bill introduced in the California Assembly on February 20, 2025. According to its official title, it concerns: Personal Income Tax Law: exclusions: first responders: overtime pay. Primary sponsor: Michelle Rodriguez (D), Jasmeet Bains (D). Most recent recorded action (June 5, 2025): From committee: Without further action pursuant to Joint Rule 62(a).

Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written

Official summary

Legislative Counsel’s Digest (official, as of the latest version). Written by nonpartisan legislative staff; reproduced verbatim.

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.

Sponsors

Sponsors by party (alphabetical): Democratic 2

NameRolePartyChamberDistrict
Michelle RodriguezPrimary sponsorDemocraticAssembly53
Jasmeet BainsPrimary sponsorDemocraticAssembly35

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

  1. From committee: Without further action pursuant to Joint Rule 62(a).
  2. In committee: Set, final hearing. Held under submission.
  3. Re-referred to Com. on REV. & TAX.
  4. From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
  5. In committee: Set, second hearing. Referred to REV. & TAX. suspense file.
  6. Re-referred to Com. on REV. & TAX.
  7. From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
  8. In committee: Set, first hearing. Hearing canceled at the request of author.
  9. Referred to Com. on REV. & TAX.
  10. From printer. May be heard in committee March 23.
  11. Read first time. To print.

Sources

  1. California Legislative Information — pubinfo database export
  2. Official bill page