Personal income taxes: exclusion: National Guard.

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. This bill would, for taxable years beginning on or after January 1, 2018, and before January 1, 2028, exclude from gross income, income received by a member of the active militia, as described, when that income is derived from his or her position as a member of the active militia while on active service, as provided. This bill would take effect immediately as a tax levy.