Official Summary Text
AB 53, as amended, Ramos.
Personal income taxes: exclusion: Military Services Retirement and Surviving Spouse Benefit Payment Act.
Native American tribes: fish and wildlife: conservation and mitigation lands.
(1) Existing law requires the Wildlife Conservation Board to establish and administer, through the Department of Fish and Wildlife, the California Riparian Habitat Conservation Program with the purpose and goal of protecting, preserving, and restoring riparian habitats throughout the state, as specified. Existing law authorizes the board to authorize the department to award grants and loans for the purposes of the program to specified entities.
This bill would authorize the board to authorize the department to make those awards to federally recognized tribes.
(2) Existing law establishes the Inland Wetlands Conservation Program under
the board with the purpose and goal of carrying out the programs of the Central Valley Habitat Joint Venture. Existing law authorizes the board to make grants or loans for the purpose of wetland and associated upland habitat acquisition, restoration, or enhancement to specified entities.
This bill would authorize the board to make those grants or loans to federally recognized tribes.
(3) Existing law authorizes the department to enter into contracts or other agreements with nonprofit conservation groups or resource conservation districts for the management and operation of department-managed lands.
This bill would authorize the department to also enter into those contracts or other agreements with federally recognized tribes.
(4) Existing law authorizes various agencies to acquire land for purposes related to conservation. Existing law prohibits, with specified exceptions, conservation lands from being sold to another owner, or having possession and control transferred to another agency, unless specified actions occur. Existing law exempts from that prohibition the sale or transfer to other public agencies or nonprofit organizations to improve conservation management, public access, historic preservation, or to protect or enhance the biological value of conservation lands.
This bill would also exempt from that prohibition the sale or transfer of conservation lands to federally recognized tribes for those purposes.
The Personal Income Tax Law, in modified conformity with federal income tax law, generally defines “gross income” as income from whatever source derived, except as specifically excluded, including an exclusion for combat-related special compensation.
This bill, for taxable years beginning on or after January 1,
2025, and before January 1, 2030, would exclude from gross income retirement pay received by a qualified taxpayer, as defined, during the taxable year, not to exceed $20,000, from the federal government for service performed in the uniformed services, as
defined. The bill, for taxable years beginning on or after January 1, 2025, and before January 1, 2030, would also exclude from gross income annuity payments received during the taxable year, not to exceed $20,000, by a qualified taxpayer, as defined, pursuant to a United States
Department of Defense Survivor Benefit Plan. The bill would make related findings and declarations.
Existing law requires any bill authorizing a new tax expenditure to contain specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements, as provided.
This bill also would include the information required for any bill authorizing a new tax expenditure.
This bill would take effect immediately as a tax levy.