AB-1219 • 2026

Personal income tax: rate.

Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Wallis
Last action: 2025-06-05
Official status: From committee: Without further action pursuant to Joint Rule 62(a).
Effective date: Not listed

Plain English Breakdown

The official summary does not provide specific details about the exact tax brackets and rates for each year, only that they will be lower than before. The candidate explanation includes more detailed information which is not supported by the provided source material.

Changing Income Tax Rates

AB-1219 changes the personal income tax rates for certain years, making them lower than before.

What This Bill Does

Changes the personal income tax rates to be lower starting from January 1, 2025.
Sets new tax brackets with rates of 1%, 3%, 5%, or 7% instead of the previous 2%, 4%, 6%, or 8%. These changes apply for five years until December 31, 2029.

Who It Names or Affects

People who file personal income tax returns in California starting from January 1, 2025.

Terms To Know

Taxable Income: The amount of money a person earns that is used to calculate how much they owe in taxes.
Tax Brackets: Different ranges of income levels where each range has its own tax rate.

Limits and Unknowns

The bill does not specify who exactly will be affected, but it is clear that anyone filing a personal income tax return in California during the specified period will see changes.
It's unclear how this change might affect state revenue over time.

Bill History

2025-06-05 California Legislative Information
From committee: Without further action pursuant to Joint Rule 62(a).
2025-05-05 California Legislative Information
In committee: Held under submission.
2025-04-21 California Legislative Information
In committee: Set, final hearing. Referred to suspense file.
2025-04-07 California Legislative Information
In committee: Set, second hearing. Hearing canceled at the request of author.
2025-04-07 California Legislative Information
Re-referred to Com. on REV. & TAX.
2025-04-03 California Legislative Information
From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
2025-03-24 California Legislative Information
In committee: Set, first hearing. Hearing canceled at the request of author.
2025-03-10 California Legislative Information
Referred to Com. on REV. & TAX.
2025-02-24 California Legislative Information
Read first time.
2025-02-22 California Legislative Information
From printer. May be heard in committee March 24.
2025-02-21 California Legislative Information
Introduced. To print.

Official Summary Text

AB 1219, as amended, Wallis.
Personal income tax: rate.
The Personal Income Tax Law, in modified conformity with federal income tax law, imposes taxes on taxable income, as provided.
This bill, for taxable years beginning on or after January 1, 2025, and before January 1, 2030, would revise the income tax rates and taxable income brackets by imposing an income tax rate of 1%, 3%, 5%, or 7%, instead of 2%, 4%, 6%, or 8%, as applicable, on specified taxable income.
This bill would take effect immediately as a tax levy.
The Personal Income Tax Law, in modified conformity with federal income tax law, imposes taxes on taxable income, as provided.
This bill, for taxable years beginning on or after January 1, 2025, would revise the income tax rates and taxable income brackets by imposing an income tax rate of 3% instead of 4%, increasing as applicable, on specified taxable income.
This bill would take effect immediately as a tax levy.

Current Bill Text

Read the full stored bill text

Download Bill PDF