AB 2591: Personal income tax: standard deduction: federal poverty level.

Official summary

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

The Personal Income Tax Law imposes taxes based upon taxable income of individuals, estates, and trusts, at specified rates, and allows a taxpayer to elect to take a standard deduction in lieu of itemizing deductions. Under existing law, for the taxable year beginning on January 1, 2025, the standard deduction is $11,412 for heads of household, surviving spouses, and married couples filing a joint return and $5,706 for other individuals. Existing law requires the Franchise Tax Board to adjust those amounts annually for inflation, as provided.

This bill, the Taxing Californians into Poverty Protection Act, for taxable years beginning on or after July 1, 2027, would instead allow a taxpayer to elect to take a standard deduction equal to the federal poverty level, as adjusted for the number of persons in the household, as specified, in lieu of itemizing deductions. The federal poverty level for 2025 was $15,650 for a household of one, as specified.

This bill would take effect immediately as a tax levy.

Sponsors

Sponsors by party (alphabetical): Democratic 1

“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. April 27, 2026In committee: Set, second hearing. Hearing canceled at the request of author.
2. April 13, 2026In committee: Set, first hearing. Hearing canceled at the request of author.
3. March 9, 2026Referred to Com. on REV. & TAX.
4. February 21, 2026From printer. May be heard in committee March 23.
5. February 20, 2026Read first time. To print.