The Personal Income Tax Law, in modified conformity with federal law, generally defines "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income for purposes of computing tax liability. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill, for taxable years beginning on or after January 1, 2022, and before January 1, 2027, would provide an exclusion from gross income for survivor benefits or payments, not to exceed $20,000 per taxable year, received on or after January 1, 2021, and before January 1, 2027, under the federal Survivor Benefit Plan. The bill would require the Franchise Tax Board to submit, on or before June 15, 2025, a report to the Legislature on the income brackets of taxpayers who claimed this exclusion, and would provide findings and declarations relating to the goals, purposes, and objectives of this exclusion. This bill would take effect immediately as a tax levy.
Sponsored bills
This measure would proclaim March 2022 as Visual and Performing Arts Education Month and urge all residents to become interested in and give full support to quality visual and performing arts education programs for children and youth.
This measure would recognize February 2022 as Black History Month, urge all citizens to join in celebrating the accomplishments of African Americans during Black History Month, and encourage the people of California to recognize the many talents of African Americans and the achievements and contributions they make to their communities to create equity and equality for education, economics, and social justice. The measure would also recognize the significance in protecting citizens' right to vote and remedying racial discrimination in voting.
This measure would proclaim February 24, 2022, as Introduce a Girl to Engineering Day.
This measure would recognize the week of February 20, 2022, to February 26, 2022, as Engineers Week.
This measure would proclaim the week of March 7, 2022, to March 13, 2022, inclusive, as Women in Construction Week.
This measure would proclaim March 3, 2022, as Triple-Negative Breast Cancer Awareness Day and the month of March 2022 as Triple-Negative Breast Cancer Awareness Month.
Existing law, the California Internet Consumer Protection and Net Neutrality Act of 2018, prohibits internet service providers from taking certain actions that interfere with lawful internet traffic, including exempting some, but not the entire category of, internet content, applications, services, or devices from a customer's data usage allowance. This bill would specify that the act does not prohibit an internet service provider from exempting from a customer's data usage allowance the use of telehealth applications administered by the United States Department of Veterans Affairs.