Personal Income Tax Law: exclusions: first responders: overtime pay.
- Exempts overtime pay from state income tax for first responders working during declared disasters.
- Applies to emergency response work performed between 2025 and 2030 in disaster-declared counties.
- Covers first responders who live or work in affected counties or are deployed through mutual aid.
- Authorizes the Franchise Tax Board to establish verification procedures and documentation requirements.
Assembly Member Bains' proposal to exclude emergency-related overtime wages from first responders' taxable income would modify California's Personal Income Tax Law for a five-year period starting January 1, 2025. The exclusion would apply to overtime wages earned by first responders during Presidential Major Disaster Declarations and for 30 days following such declarations.
The measure defines eligible recipients as first responders who either reside or work in counties covered by disaster declarations, or who deploy to disaster areas through the Office of Emergency Services Law Enforcement Mutual Aid Plan. The overtime wages must relate directly to emergency operations in disaster-impacted areas during the specified periods to qualify for the exclusion.
The Franchise Tax Board would oversee implementation through new regulations covering verification procedures, documentation requirements, and reporting protocols. The provisions would expire on December 1, 2030, unless extended by subsequent legislation. The bill's findings note that while the exclusion aims to address extraordinary circumstances faced by first responders during major disasters, no data collection mechanisms currently exist to measure its effects.
 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 | Bill Author | 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 pay from state income tax for first responders working during declared disasters.
- Applies to emergency response work performed between 2025 and 2030 in disaster-declared counties.
- Covers first responders who live or work in affected counties or are deployed through mutual aid.
- 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 Member Bains' proposal to exclude emergency-related overtime wages from first responders' taxable income would modify California's Personal Income Tax Law for a five-year period starting January 1, 2025. The exclusion would apply to overtime wages earned by first responders during Presidential Major Disaster Declarations and for 30 days following such declarations.
The measure defines eligible recipients as first responders who either reside or work in counties covered by disaster declarations, or who deploy to disaster areas through the Office of Emergency Services Law Enforcement Mutual Aid Plan. The overtime wages must relate directly to emergency operations in disaster-impacted areas during the specified periods to qualify for the exclusion.
The Franchise Tax Board would oversee implementation through new regulations covering verification procedures, documentation requirements, and reporting protocols. The provisions would expire on December 1, 2030, unless extended by subsequent legislation. The bill's findings note that while the exclusion aims to address extraordinary circumstances faced by first responders during major disasters, no data collection mechanisms currently exist to measure its effects.
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 | Bill Author | Not Contacted | |
Tri TaR Assemblymember | Committee Member | Not Contacted |