Assembly BillFailedRevenue and Taxation
AB 1057: Personal Income Tax Law: exclusions: first responders: overtime pay.
What AB 1057 does, verified December 7, 2025
This bill aims to provide a tax exclusion for qualified taxpayers who receive overtime pay for work directly related to emergency operations. It would apply to taxable years starting January 1, 2025, and ending December 31, 2030. The exclusion would be for qualified overtime wages, which are wages paid to a taxpayer in response to emergency operations. The bill also requires additional information for new tax expenditures, and it would take effect immediately as a tax levy.
Bill journey
✓IntroducedComplete
2In CommitteeCurrent
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: From committee: Without further action pursuant to Joint Rule 62(a). (2025-06-05)Alert me
Author and sponsors
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| Jun. 05, 2025 | From committee: Without further action pursuant to Joint Rule 62(a). |
| May. 05, 2025 | In committee: Set, final hearing. Held under submission. |
| Apr. 29, 2025 | Re-referred to Com. on REV. & TAX. |
| Apr. 28, 2025 | From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. |
| Apr. 07, 2025 | In committee: Set, second hearing. Referred to REV. & TAX. suspense file. |