Bill Text

PDF |Add To My Favorites |Track Bill | print page

SB-924 Personal income taxes: exclusion: National Guard. (2017-2018)

SHARE THIS:share this bill in Facebookshare this bill in Twitter
Date Published: 03/19/2018 09:00 PM
SB924:v98#DOCUMENT

Amended  IN  Senate  March 19, 2018

CALIFORNIA LEGISLATURE— 2017–2018 REGULAR SESSION

Senate Bill No. 924


Introduced by Senator Morrell

January 23, 2018


An act to add Section 17131.8 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.


LEGISLATIVE COUNSEL'S DIGEST


SB 924, as amended, Morrell. Personal income taxes: exclusion: National Guard.
The Personal Income Tax Law imposes a tax on individual taxpayers measured by the taxpayer’s taxable income for the taxable year, but excludes certain items of income from the computation of tax.
This bill would, for taxable years beginning on or after January 1, 2018, exclude from gross income, income of active duty servicemembers of the National Guard while on active duty in this state, if that income is derived from his or her position as a servicemember of the National Guard. received by a member of the active militia, as described, when that income is derived from his or her position as a member of the active militia while on active service, as provided.
This bill would take effect immediately as a tax levy.
Vote: MAJORITY   Appropriation: NO   Fiscal Committee: YES   Local Program: NO  

The people of the State of California do enact as follows:


SECTION 1.

 Section 17131.8 is added to the Revenue and Taxation Code, to read:

17131.8.
 Gross income does not include any income received by an active duty servicemember in the National Guard, derived from his or her position as a servicemember, while serving his or her active duty in the state. a member of the active militia, as described in Section 120 of the Military and Veterans Code, when that income is derived from his or her position as a member of the active militia while on active service pursuant to a call by the Governor pursuant to Section 143 or Section 146 of the Military and Veterans Code.

SEC. 2.

 This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.