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California · 2025–26 Regular Session · Senate Bill

SB 159: Personal Income Tax Law: Corporation Tax Law: exemptions: wildfire.

Enacted 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

SB 159 is a senate bill introduced in the California Senate on January 23, 2025. According to its official title, it concerns: Personal Income Tax Law: Corporation Tax Law: exemptions: wildfire. Primary sponsor: Committee on Budget and Fiscal Review. Most recent recorded action (September 17, 2025): Chaptered by Secretary of State. Chapter 112, Statutes of 2025.

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.

Existing law establishes, in the Government Operations Agency, the Franchise Tax Board consisting of the Controller, the Director of Finance, and the Chairperson of the State Board of Equalization. Existing law prescribes various powers and duties to the Franchise Tax Board, including, among other things, the administration of state personal income taxes and corporation franchise and income taxes.

The Personal Income Tax Law, in conformity with federal income tax laws, defines “gross income” as income from whatever source derived, except as specifically excluded, and provides various exclusions from income, including, for taxable years beginning on or after January 1, 2021, and before January 1, 2030, an exclusion from income for any qualified taxpayer, as defined, for amounts received in settlement in connection with a wildfire in the state, as provided.

This bill would amend the definitions provided in that exclusion from tax and would limit the exclusion to qualified amounts made in connection with a qualified wildfire disaster, as defined.

This bill would also appropriate $10,000 from the General Fund to the Franchise Tax Board to administer qualified wildfire disaster settlements, as specified.

This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature.

This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.

Sponsors

NameRolePartyChamberDistrict
Committee on Budget and Fiscal ReviewPrimary sponsorNot applicable (committee)Senate—

“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. Chaptered by Secretary of State. Chapter 112, Statutes of 2025.
  2. Approved by the Governor.
  3. Enrolled and presented to the Governor at 3:30 p.m.
  4. Assembly amendments concurred in. (Ayes 31. Noes 0. Page 2955.) Ordered to engrossing and enrolling.
  5. In Senate. Concurrence in Assembly amendments pending.
  6. Read third time. Passed. (Ayes 69. Noes 1. Page 3327.) Ordered to the Senate.
  7. Ordered to third reading.
  8. Withdrawn from committee.
  9. Assembly Rule 96 suspended. (Ayes 56. Noes 19. Page 3164.)
  10. From committee with author's amendments. Read second time and amended. Re-referred to Com. on BUDGET.
  11. Referred to Com. on BUDGET.
  12. In Assembly. Read first time. Held at Desk.

Sources

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