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California · 2025–26 Regular Session · Senate Bill

SB 17: Personal income taxes: deductions: tips.

Did not advance Official data

  1. Introduced
  2. In committee
  3. Passed one chamber
  4. Passed both chambers
  5. Enacted
  6. Did not advance

Last official action: ·Record last updated:

Plain-language summary

SB 17 is a senate bill introduced in the California Senate on December 2, 2024. According to its official title, it concerns: Personal income taxes: deductions: tips. Primary sponsor: Rosilicie Ochoa Bogh (R), Shannon Grove (R), Suzette Martinez Valladares (R). It lists 2 additional sponsors. Most recent recorded action (February 2, 2026): Returned to Secretary of Senate pursuant to Joint Rule 56.

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 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, 2026, and before January 1, 2036, would allow a deduction in determining adjusted gross income for an amount equal to the qualified tips, as defined, received by a qualified taxpayer, as defined, during the taxable year, not to exceed $20,000.

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 also 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 · Republican 4

NameRolePartyChamberDistrict
Rosilicie Ochoa BoghPrimary sponsorRepublicanSenate19
Shannon GrovePrimary sponsorRepublicanSenate12
Suzette Martinez ValladaresPrimary sponsorRepublicanSenate23
Melissa HurtadoCo-sponsorDemocraticSenate16
Kelly SeyartoCo-sponsorRepublicanSenate32

“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. Returned to Secretary of Senate pursuant to Joint Rule 56.
  2. May 23 hearing: Held in committee and under submission.
  3. Set for hearing May 23.
  4. May 12 hearing: Placed on APPR. suspense file.
  5. From committee with author's amendments. Read second time and amended. Re-referred to Com. on APPR.
  6. Set for hearing May 12.
  7. Re-referred to Com. on APPR.
  8. Withdrawn from committee.
  9. Read second time and amended. Re-referred to Com. on L., P.E. & R.
  10. From committee: Do pass as amended and re-refer to Com. on L., P.E. & R. (Ayes 5. Noes 0. Page 872.) (April 23).
  11. Set for hearing April 30 in L., P.E. & R. pending receipt.
  12. Set for hearing April 23.

Sources

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