SB 1249: Personal income taxes: deductions: elderly seniors.

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 income tax laws, allows various deductions from gross income in calculating adjusted gross income.

This bill, for taxable years beginning on or after January 1, 2027, and before January 1, 2032, would allow a deduction in determining adjusted gross income for a taxpayer in an amount equal to $3,000 per qualified individual, reduced by 6% of the taxpayer’s federal adjusted gross income in excess of specified thresholds. The bill would define “qualified individual” for these purposes to mean the taxpayer if the taxpayer is an elderly senior and, in the case of a married couple filing a joint return, the taxpayer’s spouse if the taxpayer’s spouse is an elderly senior, and would define “elderly senior” to mean an individual who meets specified age criteria as of the last day of the taxable year.

Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals that 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. June 30, 2026June 29 hearing. Held in committee and under submission.
2. June 15, 2026June 15 set for first hearing. Placed on suspense file.
3. June 1, 2026Referred to Com. on REV. & TAX.
4. May 26, 2026In Assembly. Read first time. Held at Desk.
5. May 26, 2026Read third time. Passed. (Ayes 37. Noes 0. Page 4450.) Ordered to the Assembly.
6. May 18, 2026Read second time. Ordered to third reading.
7. May 14, 2026Read second time and amended. Ordered to second reading.
8. May 14, 2026From committee: Do pass as amended. (Ayes 7. Noes 0. Page 4270.) (May 14).
9. May 12, 2026Set for hearing May 14.
10. May 11, 2026May 11 hearing: Placed on APPR. suspense file.
11. May 7, 2026Set for hearing May 11.
12. May 6, 2026From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 4154.) (May 6). Re-referred to Com. on APPR.