Personal Income Tax Law: exclusions: first responders: overtime pay.
- Exempts overtime wages earned by first responders during declared emergencies from state income tax through 2029.
- Applies to emergency medical technicians, paramedics, ambulance drivers, and other first responders.
- Takes effect immediately and automatically expires on December 1, 2030.
- Authorizes the Franchise Tax Board to establish verification procedures and documentation requirements.
Assembly Members Michelle Rodriguez and Bains propose excluding overtime wages earned by first responders during declared emergencies from California state income tax calculations. The measure would apply to overtime pay received between January 2025 and December 2029 when responding to or supporting emergency operations in areas under official state or local emergency declarations.
The tax exclusion covers first responders as defined in state law, including emergency medical technicians, paramedics, and ambulance drivers employed by entities contracted for emergency services through fire agencies. The Franchise Tax Board would establish verification procedures and documentation requirements for claiming the exclusion. The bill's findings note this provision addresses the extraordinary circumstances faced by emergency personnel during major disasters.
The measure includes a sunset clause that would repeal the exclusion on December 1, 2030. As a tax levy, the bill would take effect immediately upon enactment, allowing eligible first responders to begin claiming the exclusion starting with the 2025 tax year.
 Sharon Quirk-SilvaD Assemblymember | Committee Member |  Not Contacted | |
 Mike GipsonD Assemblymember | Committee Member | Not Contacted | |
 Tina McKinnorD Assemblymember | Committee Member | Not Contacted | |
 Jasmeet BainsD Assemblymember | Committee Member | Not Contacted | |
 Tri TaR Assemblymember | Committee Member | Not Contacted |
Email the authors or create an email template to send to all relevant legislators.
Introduced By
- Exempts overtime wages earned by first responders during declared emergencies from state income tax through 2029.
- Applies to emergency medical technicians, paramedics, ambulance drivers, and other first responders.
- Takes effect immediately and automatically expires on December 1, 2030.
- Authorizes the Franchise Tax Board to establish verification procedures and documentation requirements.
Email the authors or create an email template to send to all relevant legislators.
Introduced By
Assembly Members Michelle Rodriguez and Bains propose excluding overtime wages earned by first responders during declared emergencies from California state income tax calculations. The measure would apply to overtime pay received between January 2025 and December 2029 when responding to or supporting emergency operations in areas under official state or local emergency declarations.
The tax exclusion covers first responders as defined in state law, including emergency medical technicians, paramedics, and ambulance drivers employed by entities contracted for emergency services through fire agencies. The Franchise Tax Board would establish verification procedures and documentation requirements for claiming the exclusion. The bill's findings note this provision addresses the extraordinary circumstances faced by emergency personnel during major disasters.
The measure includes a sunset clause that would repeal the exclusion on December 1, 2030. As a tax levy, the bill would take effect immediately upon enactment, allowing eligible first responders to begin claiming the exclusion starting with the 2025 tax year.
Sharon Quirk-SilvaD Assemblymember | Committee Member | Not Contacted | |
Mike GipsonD Assemblymember | Committee Member | Not Contacted | |
Tina McKinnorD Assemblymember | Committee Member | Not Contacted | |
Jasmeet BainsD Assemblymember | Committee Member | Not Contacted | |
Tri TaR Assemblymember | Committee Member | Not Contacted |