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Home/Bills/SB 984California · 2025–2026 Regular Session
Senate BillIntroducedRevenue and Taxation

SB 984: Personal Income Tax Law: deductions: tips.

California · Senate · 2025–2026 Regular Session · last verified June 15, 2026

What SB 984 does, verified June 15, 2026

The bill aims to conform California's personal income tax law to federal income tax laws regarding qualified tips. It would allow taxpayers to deduct qualified tips from their taxable income for years 2026 through 2028, in line with federal law. The bill also requires specific goals, performance indicators, and data collection for new tax expenditures. It will take effect immediately as a tax levy, with additional information required for new tax expenditures.

Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: May 14 hearing: Held in committee and under submission. (2026-05-14)Alert me
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Coauthors
Juan AlanisMarie Alvarado-GilLeticia CastilloSteven ChoiHeather HadwickLaurie DaviesHeather HadwickJosh HooverMelissa HurtadoBrian JonesTom LackeyJoe Patterson
Recent actions10 total · showing 5
May. 14, 2026May 14 hearing: Held in committee and under submission.
May. 12, 2026Set for hearing May 14.
May. 11, 2026May 11 hearing: Placed on APPR. suspense file.
May. 07, 2026Set for hearing May 11.
May. 06, 2026From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 4154.) (May 6). Re-referred to Com. on APPR.
Full action history, 5 earlier actionsConnect Plus
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