Legislation

This bill, for taxable years beginning on or after January 1, 2026, would exclude tips, as defined, from gross income for the purposes of the Personal Income Tax Law. This bill also would exclude tips from the definition of wages paid for employment for purposes of income tax withholding and for purposes of unemployment insurance and the employment training tax. This bill would also make related changes to other provisions.

This bill would exempt from taxation, property owned by, and that constitutes the principal place of residence of, a veteran, the veteran’s spouse, or the veteran and the veteran’s spouse jointly, if the veteran is 100% disabled. The bill would provide an unmarried surviving spouse a property exemption in the same amount that they would have been entitled to if the veteran was alive and if certain conditions are met.

The Power Line Safety Act will expedite the process of moving power lines underground, reducing wildfire risks caused by power equipment failures and minimizing Public Safety Power Shutoffs and the risk they pose to our community.

This bill increases penalties for burglaries committed during a wildfire or other emergencies, classifying them as felonies. It sends a strong message that it is unacceptable to steal and loot from suffering individuals in vulnerable communities.

This bill will allow prosecutors to bring felony charges against those who impersonate police officers or firefighters during a state of emergency. This legislation will help protect both our communities and first responders from criminals who take advantage of chaotic situations to exploit residents.