SB-1045 • 2026

Personal income tax.

Children Taxes

Passed Legislature

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

Sponsor: Strickland
Last action: 2026-02-18
Official status: Referred to Com. on RLS.
Effective date: Not listed

Plain English Breakdown

The official source material does not provide specific details about the nature of the change being made to the naming provision, nor does it specify if there are implementation details or impacts on other related laws.

Change in Naming of Personal Income Tax Law

The bill makes a minor, non-substantial change to how the Personal Income Tax Law is named.

What This Bill Does

Makes a nonsubstantive change to the provision that names the Personal Income Tax Law.

Who It Names or Affects

People who file personal income taxes in California.
The state agencies that handle and enforce the Personal Income Tax Law.

Terms To Know

Nonsubstantive: A change that does not affect the meaning or requirements of a law.

Limits and Unknowns

The bill summary does not provide details about what specific change is being made.
It's unclear how this change will be implemented or if it affects any other related laws.

Bill History

2026-02-18 California Legislative Information
Referred to Com. on RLS.
2026-02-12 California Legislative Information
From printer. May be acted upon on or after March 14.
2026-02-11 California Legislative Information
Introduced. Read first time. To Com. on RLS. for assignment. To print.

Official Summary Text

SB 1045, as introduced, Strickland.
Personal income tax.
Existing law, the Personal Income Tax Law, imposes taxes on taxable income, as provided.
This bill would make a nonsubstantive change to the provision that names that law.

Current Bill Text

Read the full stored bill text

Download Bill PDF