Bill Text: CA AB321 | 2015-2016 | Regular Session | Amended

California Assembly Bill 321 (Prior Session Legislation)

Bill Title: Personal income taxes: exclusion: servicemembers.

Sponsorship: Partisan Bill (Republican 1)

Status: (Failed) 2016-02-01 - From committee: Filed with the Chief Clerk pursuant to Joint Rule 56. [AB321 Detail]

Download: California-2015-AB321-Amended.html

BILL NUMBER: AB 321	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  MAY 11, 2015
	AMENDED IN ASSEMBLY  MARCH 12, 2015

INTRODUCED BY   Assembly Member Ch�vez

                        FEBRUARY 13, 2015

   An act to add Section 17140.7 to the Revenue and Taxation Code,
relating to taxation, to take effect immediately, tax levy.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 321, as amended, Ch�vez. Personal income taxes: exclusion:
servicemembers.
   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,
including an exclusion for compensation for military or naval service
performed by a nonresident while domiciled within the state.
   This bill would, for taxable years beginning on or after January
1, 2015, exclude from gross income,  income of  
basic pay received by  active duty servicemembers while on
active duty in this  state,   state and any
income received  while hospitalized in this state from an injury
received during active  duty,   duty  and
for a 12-month period after being honorably discharged while in this
state if that income is derived from his or her position as a
servicemember.
   This bill would take effect immediately as a tax levy.
   Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

  SECTION 1.  Section 17140.7 is added to the Revenue and Taxation
Code, to read:
   17140.7.  (a) Gross income does not include any  income
  basic pay received by a servicemember in the
United States Armed Forces, in the reserve  component
  components  of the United States Armed Forces, or
in the National Guard, derived from his or her position as a
servicemember, while serving his or her active duty in the state.
   (b) Gross income does not include any income received by a
servicemember separated from the United States Armed Forces, the
reserve components of the United States Armed Forces, or the National
Guard, for 12 calendar months from the date he or she is honorably
discharged, derived from his or her position as a servicemember,
while located in the state.
   (c) Gross income does not include any income received by a
 service member   servicemember 
hospitalized within the state for an injury received while on active
duty in the United States Armed Forces, in the reserve components of
the United States Armed Forces, or in the National Guard, derived
from his or her position as a servicemember, during the period of
hospitalization.
   (d) The exclusions allowed under this section shall be allowed
cumulatively.
  SEC. 2.   This act provides for a tax levy within the meaning of
Article IV of the Constitution and shall go into immediate effect.