Personal Income Tax Law: deductions: tips.

Legislative status

1. Introduced
2. In Committee
3. Reported by Committee
4. Floor Vote Scheduled
5. Passed One Chamber
6. Passed Both Chambers
7. Sent to Executive
8. Signed into Law

Summary

The bill makes California’s personal income tax conform to the federal qualified‑tips deduction for taxable years beginning Jan. 1, 2026 through Dec. 31, 2028. It lets workers who receive tips deduct those amounts from their taxable income, requires the Franchise Tax Board to report on the deduction’s use, and the provision automatically expires after 2029.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

Vote

From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0.) (May 6). Re-referred to Com. on APPR. · May 6, 2026

Hearings

• Appropriations Committee Hearing
  Appropriations · May 14, 2026
• Appropriations Committee Hearing
  Appropriations · May 11, 2026
• Revenue and Taxation Committee Hearing
  Revenue and Taxation · May 6, 2026

History

1. May 14, 2026May 14 hearing: Held in committee and under submission.
2. May 12, 2026Set for hearing May 14.
3. May 11, 2026May 11 hearing: Placed on APPR. suspense file.
4. May 7, 2026Set for hearing May 11.
5. May 6, 2026From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0.) (May 6). Re-referred to Com. on APPR.
6. Apr 29, 2026From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
7. Apr 9, 2026Set for hearing May 6.
8. Feb 18, 2026Referred to Com. on REV. & TAX.
9. Feb 9, 2026From printer. May be acted upon on or after March 8.
10. Feb 5, 2026Introduced. Read first time. To Com. on RLS. for assignment. To print.

Sponsors

• Ochoa Bogh · sponsor
• Alanis
• Alvarado-Gil
• Castillo
• Choi
• Dahle
• Davies
• Grove
• Hadwick
• Hoover
• Hurtado
• Jones
• Lackey
• Patterson
• Seyarto
• Strickland
• Tangipa
• Valladares

Bill text

Opens the legislature’s own copy.

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