Personal Income Tax Law: exclusions: first responders: overtime pay.
- Exempts overtime pay from state income tax for first responders working during declared emergencies.
- Takes effect January 2025 and automatically expires in December 2030.
- Requires the Franchise Tax Board to establish verification procedures for claiming the tax benefit.
- Applies only to overtime wages earned during official emergency response deployments.
Assembly Members Michelle Rodriguez and Bains propose excluding overtime wages earned by first responders during declared emergencies from California state income tax calculations through a measure that would take effect in 2025. The exclusion would apply to overtime pay earned while responding to or supporting emergency operations in areas under officially declared state or local emergencies.
The measure defines eligible recipients as first responders who are officially deployed during declared emergencies, with the tax benefit remaining in effect through December 2029. The Franchise Tax Board would establish verification procedures and documentation requirements to implement the exclusion. The bill's findings note that this provision addresses circumstances faced by first responders during major disasters, though authors acknowledge no existing data collection mechanisms for tracking the exclusion's implementation.
The tax change would operate as a five-year pilot program, automatically repealing on December 1, 2030. As a tax levy under California's constitution, the measure would take immediate effect upon passage with a majority vote of the legislature.
 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 | Bill Author | 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 overtime pay from state income tax for first responders working during declared emergencies.
- Takes effect January 2025 and automatically expires in December 2030.
- Requires the Franchise Tax Board to establish verification procedures for claiming the tax benefit.
- Applies only to overtime wages earned during official emergency response deployments.
Email the authors or create an email template to send to all relevant legislators.
Introduced By
Assembly Members Michelle Rodriguez and Bains propose excluding overtime wages earned by first responders during declared emergencies from California state income tax calculations through a measure that would take effect in 2025. The exclusion would apply to overtime pay earned while responding to or supporting emergency operations in areas under officially declared state or local emergencies.
The measure defines eligible recipients as first responders who are officially deployed during declared emergencies, with the tax benefit remaining in effect through December 2029. The Franchise Tax Board would establish verification procedures and documentation requirements to implement the exclusion. The bill's findings note that this provision addresses circumstances faced by first responders during major disasters, though authors acknowledge no existing data collection mechanisms for tracking the exclusion's implementation.
The tax change would operate as a five-year pilot program, automatically repealing on December 1, 2030. As a tax levy under California's constitution, the measure would take immediate effect upon passage with a majority vote of the legislature.
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 | Bill Author | Not Contacted | |
Tri TaR Assembly Member | Committee Member | Not Contacted |