California bill would exclude overtime pay for first responders from state income tax.

California Assembly Bill 1057 would modify the state's Personal Income Tax Law to exclude overtime wages for first responders from gross income. This exclusion applies to taxable years starting after January 1, 2025, and before January 1, 2030. The bill defines "qualified overtime wages" as those paid to first responders or emergency medical technicians in response to declared states of emergency. The bill also allows the Franchise Tax Board to create necessary regulations for this exclusion. The bill would take effect immediately as a tax levy.

California bill would exclude overtime pay for first responders from state income tax.

California Assembly Bill 1057 would modify the state's Personal Income Tax Law to exclude overtime wages for first responders from gross income. This exclusion applies to taxable years starting after January 1, 2025, and before January 1, 2030. The bill defines "qualified overtime wages" as those paid to first responders or emergency medical technicians in response to declared states of emergency. The bill also allows the Franchise Tax Board to create necessary regulations for this exclusion. The bill would take effect immediately as a tax levy.