Personal income taxes: exclusion: servicemembers.

The Personal Income Tax Law imposes a tax on individual taxpayers measured by the taxpayer's taxable income for the taxable year, but excludes certain items of income from the computation of tax, including an exclusion for compensation for military or naval service performed by a nonresident while domiciled within the state. This bill, for taxable years beginning on or after January 1, 2018, and before January 1, 2028, would exclude from gross income basic pay received by a servicemember on active duty in the United States Armed Forces, in the reserve component of the United States Armed Forces, or in the National Guard, derived from his or her position as a servicemember while he or she is on military orders for 90 or more consecutive days. This bill would take effect immediately as a tax levy.