Senate bill analyses

Overview

We provide our own analysis of proposed tax law changes that affect taxpayers for the current year and the previous year. Senate bill analyses are updated regularly.

For questions on analyses, please email us at FTB Legislative Services.

2025 / 2026 Legislative session

2023 / 2024 Legislative session

SB 1 – (Glazer, et al.) Gross Income Exclusion for Federal Student Loan Debt Relief Plan
Analysis – Introduced 12/05/22
Analysis – Amended 03/30/23 and 05/01/23

SB 25 – (Skinner) Declaration of Candidacy: Notary
Analysis – Introduced 12/05/22
Analysis – Amended 03/07/23

SB 49 – (Becker) Renewable Energy: Department of Transportation Strategic Plan (Previously Solar Canopies Tax Credit)
Analysis – Amended 06/15/23, 06/30/23 and 07/03/23
Analysis – Amended 07/12/23

SB 93 – (Gipson) Virtual Learning Tax Credit
Analysis – Introduced 01/18/23 and Amended 03/16/23

SB 131 – (Committee on Budget and Fiscal Review) Taxation Budget Trailer Bill
Analysis – Amended 06/26/23

SB 132 – (Senate Committee on Budget and Fiscal Review) California Motion Picture and Television Production Credit (Motion Picture Credit), Credit Ordering, and Tentative Minimum Tax (TMT)
Analysis – Amended 06/26/23

SB 143 – (Committee on Budget and Fiscal Review) Budget Trailer Bill: Bagley-Keene Act and Income Exclusion for Microbusiness COVID-19 Relief Grants
Analysis – Amended 08/28/23

SB 164 – (Committee on Budget and Fiscal Review) Keep Arts in Schools Voluntary Tax Contribution Fund
Analysis – Amended 06/22/24

SB 167 – (Senate Committee on Budget and Fiscal Review) Budget Trailer Bill: Taxation Provisions
Analysis – Amended 06/10/24

SB 220 – (Senate Committee on Budget and Fiscal Review) Conformity to Gross Income Exclusion for Student Loan Forgiveness
Analysis – Introduced 02/21/23

SB 221 – (Seyarto, et al.) Credit for Qualified Rental Property for Domestic Violence Survivor
Analysis – Analysis-Introduced 01/19/23, Amended 03/07/23, and 04/24/23

SB 227 – (Durazo, et al.) Excluded Workers Program
Analysis – Introduced 01/19/23
Analysis – Amended 04/20/23
Analysis – Amended 08/19/24

SB 230 – (Seyarto, et al.) Health Savings Account Deduction Conformity
Analysis – Introduced 01/23/23 and Amended 03/15/23
Analysis – Amended 01/11/24
Analysis – Amended 05/16/24
Analysis – Amended 06/13/24

SB 242 – (Skinner) Hope, Opportunity, Perseverance, and Empowerment for Children Trust Account Act
Analysis – Introduced 01/25/23
Analysis – Amended 05/18/23
Analysis – Amended 05/30/24
Analysis – Amended 08/19/24 and 08/23/24

SB 259 – (Seyarto, et al.) Reports Submitted to Legislative Committees
Analysis – Introduced 01/30/23
Analysis – Amended 06/14/23
Analysis – FINAL

SB 262 – (Hurtado & Umberg) California Farmworkers Drought and Flood Resilience Pilot Project – Income Exclusion
Analysis – Introduced 01/30/23 and Amended 03/06/23
Analysis – Amended 04/20/23

SB 264 – (Niello) Deduction for Disaster Losses/Extend Automatic Disaster Relief for Areas Proclaimed by Governor to be in State of Emergency
Analysis – Introduced 01/31/23
Analysis – Amended 05/04/23 and 06/19/23
Analysis – FINAL

SB 292 – (Grove, et al.) Education Savings Account Gross Income Exclusion
Analysis – Introduced 02/02/23, Amended 03/08/23, and 03/30/23

SB 326 – (Eggman) Behavioral Health Services Act
Analysis – Amended 06/19/23
Analysis – Amended 07/13/23
Analysis – FINAL

SB 333 – (Cortese, et al.) Homeless pupils: California Success, Opportunity, and Academic Resilience (SOAR) Guaranteed Income Program Payments – Gross income Exclusion
Analysis – Introduced 02/07/23, Amended 03/16/23 and 04/10/23
Analysis – Amended 07/03/23
Analysis – Amended 04/01/24 and 05/13/24

SB 336 – (Umberg) Negotiated Cost Agreements
Analysis – Introduced 02/07/23
Analysis – Introduced 06/26/23, 06/30/23, and 07/06/23
Analysis – Amended 09/01/23
Analysis – FINAL

SB 370 – (Gonzalez) California FAIR Plan
Analysis – Introduced 02/09/23 and Amended 03/28/23
Analysis – Amended 06/10/24

SB 451 – (Nguyen) Worker Classification: Employees and Independent Contractors – Licensed Manicurists
Analysis – Introduced 02/13/23 and Amended 03/20/23

SB 454 – (Ochoa Bogh) Deferred Compensation: Retirement amounts: Catch-up Contributions
Analysis – Introduced 02/13/23 and Amended 04/25/23

SB 471 (Padilla) Lithium Battery Manufacturer’s Hiring Credit
Analysis – Introduced 02/13/23 and Amended 04/25/23

SB 516 – (Skinner) Franchise Tax Board Debtor Bill of Rights
Analysis – Introduced 02/14/23

SB 533 (Limon) Employer Childcare Tax Credit
Analysis – Introduced 02/14/23, Amended 03/20/23, 04/25/23, and 05/04/23

SB 542 – (Brian & Megan Dahle) Gross Income Exclusion for Zogg Fire Victims
Analysis – Introduced 02/15/23 and Amended 03/20/23
Analysis – Amended 03/30/23
Analysis – Amended 07/12/23 and 02/05/24
Analysis – Amended 07/03/24
Analysis – FINAL

SB 544 – (Laird) Bagley-Keene Open Meeting Act-Teleconferencing
Analysis – Amended 03/20/23
Analysis – Amended 04/27/23
Analysis – Amended 08/14/23
Analysis – FINAL

SB 565 – (Caballero and Irwin) EITC, YCTC, and FYTC Free Tax Return Preparation Program
Analysis – Introduced 02/15/23, Amended 03/21/23, 03/22/23, and 04/18/23
Analysis – FINAL

SB 569 – (Glazer) Political Reform Act of 1974: Lobbyist Audits
Analysis – Amended 06/19/23 and 06/27/23
Analysis-Amended 08/28/23

SB 908 – (Cortese) Fentanyl: Child Deaths (Previously Public Records - Electronic Communication)
Analysis – Introduced 01/08/24
Analysis – Amended 03/20/24

SB 911 – (Seyarto, et al.) Military Survivor Benefits Gross Income Exclusion
Analysis – Introduced 01/08/24
Analysis – Amended 03/05/24 and 04/01/24

SB 927 – (Dahle, et al.) Natural Disaster Settlements Gross Income Exclusion
Analysis – Introduced 01/12/24
Analysis – Amended 03/14/24

SB 935 – (Becker) Qualified School Staff Housing Project Tax Credit
Analysis – Amended 06/11/24

SB 946 – (McGuire) Gross Income Exclusion for Wildfire Mitigation Program Payments
Analysis – Amended 03/14/24
Analysis – Amended 04/29/24
Analysis – Amended 07/03/24
Analysis – FINAL

SB 952 – (Dahle, et al.) Fire Safe Home Tax Credits Act
Analysis – Introduced 01/22/24 and Amended 04/04/24

SB 1004 – (Wilk) Gross Income Exclusion for Wildfire Settlement Payments
Analysis – Introduced 02/01/24
Analysis – Amended 03/14/24
Analysis – Amended 06/26/24

SB 1013 – (Bradford) Property Tax Assistance for Descendants of Enslaved Persons
Analysis – Amended 03/20/24, 04/18/24, and 04/30/24

SB 1035 – (Ashby) Collection of Restitution Orders
Analysis – Introduced 02/06/24 and Amended 04/25/24

SB 1102 – (Nguyen and Davies) Gross Income Exclusion – Oil Spill Settlement Payment Exclusion
Analysis – Introduced 02/13/24
Analysis – Introduced 04/11/24

SB 1114 – (Niello) State Agency Budget and Personnel Disclosure
Analysis – Introduced 02/13/24 and Amended 04/24/24

SB 1125 – (Nguyen) Virtual Learning Expense Credit
Analysis – Introduced 02/13/24

SB 1135 – (Limon) Greenhouse Gas Reduction Fund Tax Credit
Analysis – Introduced 02/13/24 and Amended 04/10/24 and 04/25/24

SB 1168 – (Limón)Secretary of State Document Filings for Business Entities
Analysis – Introduced 02/14/24 and Amended 03/21/24

SB 1172 – (Grove, et al.) California Breast Cancer Research Voluntary Tax Contribution Fund/ California Cancer Research Voluntary Tax Contribution Fund
Analysis – Amended 03/18/24
Analysis – FINAL

SB 1191 – (Padilla) Gross Income Exclusion for Payments Made Under Federal Environmental Credit Provisions
Analysis – Amended 03/20/24 and 04/11/24

SB 1192 – (Portantino) Small Business Relief Act (SBRA)
Analysis – Introduced 02/14/24 and Amended 04/02/24
Analysis – Amended 07/01/24

SB 1203 – (Grove) Education Flex Account Act of 2024
Analysis – Introduced 02/15/24

SB 1327 – (Glazer, et al.) Local News Media Tax Credit
Analysis – Amended 03/20/24, 05/02/24, and 05/16/24

SB 1404 – (Glazer) Political Reform Act: Lobby Audits
Analysis – Introduced 02/16/24, Amended 03/21/24, 04/03/24, and 04/08/24
Analysis – Amended 06/18/24 and 06/27/24

SB 1499 – (Glazer) Deferred Compensation: Retirement amounts: Catch-up Contributions
Analysis – Introduced 02/16/24
Analysis – Amended 04/03/24

SB 1501 – (Glazer) Small Business Relief Act (SBRA) Penalty
Analysis – Amended 03/20/24

SB 1525 – (Committee on Judiciary) Code Maintenance
Analysis – Amended 03/18/24
Analysis – Amended 05/20/24

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