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California · 2025–26 Regular Session · Senate Bill

SB 984: Personal Income Tax Law: deductions: tips.

In committee 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 984 is a senate bill introduced in the California Senate on February 5, 2026. According to its official title, it concerns: Personal Income Tax Law: deductions: tips. Primary sponsor: Rosilicie Ochoa Bogh (R), Shannon Grove (R). It lists 16 additional sponsors. Most recent recorded action (May 14, 2026): May 14 hearing: Held in committee and under submission.

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 in calculating taxable income. Existing federal income tax law, for taxable years beginning before January 1, 2029, allows deductions in determining taxable income, as defined, for amounts equal to the qualified tips, as defined.

This bill, for taxable years beginning on or after January 1, 2026, and before January 1, 2029, would conform to federal income tax law with regard to qualified tips, except as provided.

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 17

NameRolePartyChamberDistrict
Rosilicie Ochoa BoghPrimary sponsorRepublicanSenate19
Shannon GrovePrimary sponsorRepublicanSenate12
Juan AlanisCo-sponsorRepublicanAssembly22
Marie Alvarado-GilCo-sponsorRepublicanSenate4
Leticia CastilloCo-sponsorRepublicanAssembly58
Steven ChoiCo-sponsorRepublicanSenate37
Megan DahleCo-sponsorRepublicanSenate1
Laurie DaviesCo-sponsorRepublicanAssembly74
Heather HadwickCo-sponsorRepublicanAssembly1
Josh HooverCo-sponsorRepublicanAssembly7
Melissa HurtadoCo-sponsorDemocraticSenate16
Brian JonesCo-sponsorRepublicanSenate40
Tom LackeyCo-sponsorRepublicanAssembly34
Joe PattersonCo-sponsorRepublicanAssembly5
Kelly SeyartoCo-sponsorRepublicanSenate32
Tony StricklandCo-sponsorRepublicanSenate36
David TangipaCo-sponsorRepublicanAssembly8
Suzette Martinez ValladaresCo-sponsorRepublicanSenate23

“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. May 14 hearing: Held in committee and under submission.
  2. Set for hearing May 14.
  3. May 11 hearing: Placed on APPR. suspense file.
  4. Set for hearing May 11.
  5. From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 4154.) (May 6). Re-referred to Com. on APPR.
  6. From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
  7. Set for hearing May 6.
  8. Referred to Com. on REV. & TAX.
  9. From printer. May be acted upon on or after March 8.
  10. Introduced. Read first time. To Com. on RLS. for assignment. To print.

Sources

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