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SB-1045 • 2026

Personal income tax.

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 exact wording change, only that it is nonsubstantive.

Change in Naming of Personal Income Tax Law

The bill makes a minor, non-substantive 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 government agencies that collect and manage personal income taxes.

Terms To Know

Nonsubstantive: A change that does not affect the meaning or rules of a law, just how it is written.

Limits and Unknowns

It's not clear what specific wording will be changed in the Personal Income Tax Law.
This bill does not alter the calculation or payment methods for personal income tax.

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