SB-1249 • 2026

Personal income taxes: deductions: elderly seniors.

Taxes

Passed Legislature

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

Sponsor: Richardson
Last action: 2026-04-23
Official status: From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
Effective date: Not listed

Plain English Breakdown

The official source does not provide specific details about the exact amount of deduction or the number of people who will qualify. The bill states the intent to comply with legislative requirements but does not specify detailed performance indicators and data collection requirements.

Tax Deduction for Elderly Seniors

The bill allows elderly seniors and taxpayers with elderly senior dependents to claim a deduction on their personal income taxes, reducing their tax burden.

What This Bill Does

Allows elderly seniors and taxpayers who have elderly senior dependents to deduct up to $6,000 per qualified individual from their adjusted gross income for five years starting in 2027.
Defines 'qualified taxpayer' as a person with household income below or equal to 600% of the federal poverty level who claims one or more elderly senior dependents.
Specifies that an 'elderly senior' is someone meeting certain age criteria by the end of their tax year.

Who It Names or Affects

Elderly seniors who file personal income taxes.
Taxpayers with elderly senior dependents.

Terms To Know

Qualified taxpayer: A person eligible for the deduction based on household income and having elderly senior dependents.
Elderly senior: An individual who meets specific age criteria set by the bill.

Limits and Unknowns

The exact amount of the deduction can vary depending on a taxpayer's federal adjusted gross income.
It is unclear how many people will qualify for this tax break and what its overall impact will be.

Bill History

2026-04-23 California Legislative Information
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
2026-04-09 California Legislative Information
Set for hearing May 6.
2026-03-04 California Legislative Information
Referred to Com. on REV. & TAX.
2026-02-20 California Legislative Information
From printer. May be acted upon on or after March 22.
2026-02-19 California Legislative Information
Introduced. Read first time. To Com. on RLS. for assignment. To print.

Official Summary Text

SB 1249, as amended, Richardson.
Personal income taxes: deductions: elderly
senior dependents.
seniors.
The Personal Income Tax Law, in modified conformity with federal income tax laws, allows various deductions from gross income in calculating adjusted gross income.
This bill, for taxable years beginning on or after January 1, 2027, and before January 1, 2032, would allow a deduction in determining adjusted gross income for a
qualified
taxpayer in
a specified amount calculated based on the taxpayer’s household size and number of elderly senior dependents, as those terms are defined.
an amount equal to $6,000 per qualified individual, reduced by 6% of
the taxpayer’s federal adjusted gross income in excess of specified thresholds.
The bill would define “qualified
taxpayer”
individual
”
for these purposes to mean
a taxpayer with household income less than or equal to 600% of the federal poverty level for the taxpayer’s household size, without regard for the above-described deduction, who claims one or more elderly senior dependents.
the taxpayer if the taxpayer is an elderly senior and, in the case of a married couple filing a joint return, the taxpayer’s spouse if the
taxpayer’s spouse is an elderly senior, and would define “elderly senior” to mean an individual who meets specified age criteria
as of the last day of the taxable year.
Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals that the tax expenditure will achieve, detailed performance indicators, and data collection requirements.
This bill would
state the intent of the Legislature to comply with that requirement.
include additional information required for any bill authorizing a new tax expenditure.
This bill would take effect immediately as a tax levy.

Current Bill Text

Read the full stored bill text

Download Bill PDF