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Home/Bills/AB 1057California · 2025–2026 Regular Session
Assembly BillFailedRevenue and Taxation

AB 1057: Personal Income Tax Law: exclusions: first responders: overtime pay.

California · Assembly · 2025–2026 Regular Session · last verified December 7, 2025

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
Recent actions11 total · showing 5
Jun. 05, 2025From committee: Without further action pursuant to Joint Rule 62(a).
May. 05, 2025In committee: Set, final hearing. Held under submission.
Apr. 29, 2025Re-referred to Com. on REV. & TAX.
Apr. 28, 2025From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
Apr. 07, 2025In committee: Set, second hearing. Referred to REV. & TAX. suspense file.
Full action history, 6 earlier actionsConnect Plus
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