Bill Text: CA SB924 | 2017-2018 | Regular Session | Amended

California Senate Bill 924 (Prior Session Legislation)

NOTE: There are more recent revisions of this legislation. Read Latest Draft

Bill Title: Personal income taxes: exclusion: National Guard.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Engrossed - Dead) 2018-08-16 - August 16 hearing: Held in committee and under submission. [SB924 Detail]

Download: California-2017-SB924-Amended.html

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.