Personal Income Tax Law: exclusions: first responders.

Summary

The bill creates a temporary exclusion from gross income for qualified first‑responder wages earned while providing mutual aid outside their normal jurisdiction during a declared emergency. It applies only to employees of local public agencies and is effective for tax years starting Jan. 1, 2025 through Dec. 31, 2029. The purpose is to financially recognize the extra service of first responders during major disasters.

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Hearings

• Revenue and Taxation Committee Hearing
  Revenue and Taxation · May 5, 2025
• Revenue and Taxation Committee Hearing
  Revenue and Taxation · Mar 24, 2025

History

1. Feb 2, 2026From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
2. Jan 31, 2026Died pursuant to Art. IV, Sec. 10(c) of the Constitution.
3. May 5, 2025In committee: Set, second hearing. Held under submission.
4. Mar 24, 2025In committee: Set, first hearing. Referred to suspense file.
5. Mar 10, 2025Referred to Com. on REV. & TAX.
6. Feb 20, 2025From printer. May be heard in committee March 22.
7. Feb 19, 2025Read first time. To print.

Sponsors

• Ransom · sponsor

Bill text

Opens the legislature’s own copy.

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