Today's Law As Amended

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

As Amends the Law Today


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

 (a) For taxable years beginning on or after January 1, 2018, and before January 1, 2028, gross income does not include any income received by 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.
(b) This section shall remain in effect only until December 1, 2028, and as of that date is repealed.
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.