Personal Income Tax Law: exclusions: law enforcement retirement.
- Exempts pension payments for California peace officers and survivor benefits from state income tax from 2025 to 2030.
- Aims to retain retired law enforcement personnel in California by providing tax relief on retirement income.
- Requires a comprehensive effectiveness report from the Legislative Analyst's Office by December 2030.
- Applies to both active retiree pensions and survivor benefits for families of fallen officers.
Assembly Member Schiavo proposes a five-year tax exclusion for pension and survivor benefit payments received by California peace officers and their beneficiaries, aiming to retain law enforcement retirees and their families within the state. The measure would exempt qualifying payments from state income tax between January 2025 and January 2030.
The legislation defines two categories of qualified payments: pension distributions to retired peace officers based on their service, and annuity payments to surviving spouses or dependents of officers who died in the line of duty. The tax exclusion applies only to benefits earned through service as a peace officer in California, as defined in state law.
To evaluate the program's outcomes, the Legislative Analyst's Office must submit a comprehensive report by December 2030 analyzing participation rates, economic impacts on beneficiaries, migration patterns of retirees and survivors, and tax implications of post-retirement earnings. The Franchise Tax Board and Department of Justice are required to provide relevant data while maintaining taxpayer privacy protections. The tax exclusion automatically expires on December 1, 2030, unless extended by future legislation.
 Sharon Quirk-SilvaD Assembly Member | Committee Member |  Not Contacted | |
 Mike GipsonD Assembly Member | Committee Member | Not Contacted | |
 Tina McKinnorD Assembly Member | Committee Member | Not Contacted | |
 Jasmeet BainsD Assembly Member | Committee Member | Not Contacted | |
 Pilar SchiavoD Assembly Member | Bill Author | Not Contacted |
Email the authors or create an email template to send to all relevant legislators.
Introduced By
- Exempts pension payments for California peace officers and survivor benefits from state income tax from 2025 to 2030.
- Aims to retain retired law enforcement personnel in California by providing tax relief on retirement income.
- Requires a comprehensive effectiveness report from the Legislative Analyst's Office by December 2030.
- Applies to both active retiree pensions and survivor benefits for families of fallen officers.
Email the authors or create an email template to send to all relevant legislators.
Introduced By
Assembly Member Schiavo proposes a five-year tax exclusion for pension and survivor benefit payments received by California peace officers and their beneficiaries, aiming to retain law enforcement retirees and their families within the state. The measure would exempt qualifying payments from state income tax between January 2025 and January 2030.
The legislation defines two categories of qualified payments: pension distributions to retired peace officers based on their service, and annuity payments to surviving spouses or dependents of officers who died in the line of duty. The tax exclusion applies only to benefits earned through service as a peace officer in California, as defined in state law.
To evaluate the program's outcomes, the Legislative Analyst's Office must submit a comprehensive report by December 2030 analyzing participation rates, economic impacts on beneficiaries, migration patterns of retirees and survivors, and tax implications of post-retirement earnings. The Franchise Tax Board and Department of Justice are required to provide relevant data while maintaining taxpayer privacy protections. The tax exclusion automatically expires on December 1, 2030, unless extended by future legislation.
Sharon Quirk-SilvaD Assembly Member | Committee Member | Not Contacted | |
Mike GipsonD Assembly Member | Committee Member | Not Contacted | |
Tina McKinnorD Assembly Member | Committee Member | Not Contacted | |
Jasmeet BainsD Assembly Member | Committee Member | Not Contacted | |
Pilar SchiavoD Assembly Member | Bill Author | Not Contacted |