SB 1249 California Senate · 2025-2026 Regular Session

Personal income taxes: deductions: elderly seniors.

Summary

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, 2027, and before January 1, 2032, would allow a deduction in determining adjusted gross income for a taxpayer in an amount equal to $3,000 per qualified individual, reduced by 6% of the taxpayer's federal adjusted gross income in excess of specified thresholds. The bill would define "qualified individual" for these purposes to mean the taxpayer if the taxpayer is an elderly senior and, in the case of a married couple filing a joint return, the taxpayer's spouse if the taxpayer's spouse is an elderly senior, and would define "elderly senior" to mean an individual who meets specified age criteria as of the last day of the taxable year. 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 would include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.

Issues: ✓ Budget & Taxes

Bill status passed 3 of 5 stages cleared

Introduction

Feb 2026

Committee Review

Jun 2026

Senate Passage

May 2026

Assembly Passage

Governor

Introduced Feb 19, 2026 Last action Jun 30, 2026

Maddy AI version diff · 3 comparisons

What changed between versions

05/14/26 - Amended Senate → SB1249 · 1 edit

MINOR

This diff reflects a change in document format rather than substantive policy. The bill text transitions from a traditional legislative document layout (with line numbers and page headers) to a web-based rendering of the same bill. No changes were made to the deduction amount, age thresholds, income phase-out levels, or any other policy provision.

TECHNICAL

The document was reformatted from a paginated legislative text with line numbers into a web-based bill text layout, adding website navigation elements (search, subscriptions, favorites) and removing page headers and line numbering. All substantive provisions remain unchanged.

Floor votes · Senate May 26, 2026

How they voted

37–0

Passed · 3 other

Total votes 40

May 26, 2026

D Democratic30

29 Yea 1

96% Yea

R Republican10

8 Yea 2

80% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Jun 30, 2026

Lower · Passed

June 29 hearing. Held in committee and under submission.

lower

Jun 1, 2026

Committee

Referred to Com. on REV. & TAX.

lower

May 26, 2026

Upper · Passed

Read third time. Passed. (Ayes 37. Noes 0. Page 4450.) Ordered to the Assembly.

upper

May 14, 2026

Upper · Passed

Read second time and amended. Ordered to second reading.

upper

May 14, 2026

Upper · Passed

From committee: Do pass as amended. (Ayes 7. Noes 0. Page 4270.) (May 14).

upper

May 6, 2026

Upper · Passed

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.

upper

Apr 23, 2026

Upper · Passed

From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.

upper

Mar 4, 2026

Committee

Referred to Com. on REV. & TAX.

upper

Feb 19, 2026

Introduced

Introduced. Read first time. To Com. on RLS. for assignment. To print.

upper

1 primary · 0 co-sponsors