AB 918: Personal Income Tax Law: exclusions: first responders.

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 gross income the qualified wages of a qualified first responder. The bill would define qualified wages for this purpose to mean wages earned by first responders pursuant to the provision of mutual aid to an area outside of their normal jurisdiction, and would limit the exclusion to employees of local public agencies.

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 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. February 2, 2026From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
2. January 31, 2026Died pursuant to Art. IV, Sec. 10(c) of the Constitution.
3. May 5, 2025In committee: Set, second hearing. Held under submission.
4. March 24, 2025In committee: Set, first hearing. Referred to suspense file.
5. March 10, 2025Referred to Com. on REV. & TAX.
6. February 20, 2025From printer. May be heard in committee March 22.
7. February 19, 2025Read first time. To print.