Personal Income Tax Law: exclusions: first responders.
- Exempts wages from state income tax for local first responders who assist during emergencies outside their jurisdiction.
- Creates a five-year tax benefit program running from January 2025 through December 2030.
- Applies only to emergency response work performed outside a first responder's regular service area.
- Authorizes the Franchise Tax Board to establish verification procedures and documentation requirements.
Assembly Member Ransom's proposal to exclude mutual aid wages from first responders' taxable income would create a five-year tax benefit for emergency personnel who assist during disasters outside their normal jurisdiction. The exclusion would apply to wages earned by local public agency first responders when providing mutual aid services in areas under declared state or local emergencies between January 2025 and January 2030.
The bill defines qualified wages as compensation earned specifically for work performed outside a first responder's regular service area during declared emergencies. Wages earned within their normal jurisdiction or for routine mutual aid arrangements would not qualify for the exclusion. The Franchise Tax Board would establish verification procedures and documentation requirements to implement the program.
According to the bill's legislative findings, this tax modification addresses the extraordinary circumstances faced by first responders during major disasters. The measure includes a sunset provision that would automatically repeal the exclusion on December 1, 2030. While the bill requires no direct appropriations, it would take effect immediately upon enactment as a tax levy under California law.
 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 | |
 Tri TaR Assembly Member | Committee Member | Not Contacted |
Email the authors or create an email template to send to all relevant legislators.
Introduced By
- Exempts wages from state income tax for local first responders who assist during emergencies outside their jurisdiction.
- Creates a five-year tax benefit program running from January 2025 through December 2030.
- Applies only to emergency response work performed outside a first responder's regular service area.
- Authorizes the Franchise Tax Board to establish verification procedures and documentation requirements.
Email the authors or create an email template to send to all relevant legislators.
Introduced By
Assembly Member Ransom's proposal to exclude mutual aid wages from first responders' taxable income would create a five-year tax benefit for emergency personnel who assist during disasters outside their normal jurisdiction. The exclusion would apply to wages earned by local public agency first responders when providing mutual aid services in areas under declared state or local emergencies between January 2025 and January 2030.
The bill defines qualified wages as compensation earned specifically for work performed outside a first responder's regular service area during declared emergencies. Wages earned within their normal jurisdiction or for routine mutual aid arrangements would not qualify for the exclusion. The Franchise Tax Board would establish verification procedures and documentation requirements to implement the program.
According to the bill's legislative findings, this tax modification addresses the extraordinary circumstances faced by first responders during major disasters. The measure includes a sunset provision that would automatically repeal the exclusion on December 1, 2030. While the bill requires no direct appropriations, it would take effect immediately upon enactment as a tax levy under California law.
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 | |
Tri TaR Assembly Member | Committee Member | Not Contacted |