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: 2026-06-01
Official status: Referred to Com. on REV. & TAX.
Effective date: Not listed

Plain English Breakdown

The official source does not specify exact thresholds for reducing the deduction.

Tax Deduction for Elderly Seniors

The bill allows elderly seniors to deduct up to $3,000 from their income taxes each year starting in 2027.

What This Bill Does

Allows a tax deduction of up to $3,000 per qualified individual for elderly seniors.
Reduces the deduction by 6% based on federal adjusted gross income over certain limits.

Who It Names or Affects

Elderly seniors who file personal income taxes in California.
Married couples where one or both spouses are elderly seniors.

Terms To Know

Qualified individual: An elderly senior or their spouse if filing jointly and both meet age criteria.
Elderly senior: A person who meets specified age criteria as of the last day of the taxable year.

Limits and Unknowns

The deduction is only available for taxable years starting from January 1, 2027 to December 31, 2031.
It requires additional data collection and performance indicators as part of tax expenditure requirements.

Bill History

2026-06-01 California Legislative Information
Referred to Com. on REV. & TAX.
2026-05-26 California Legislative Information
In Assembly. Read first time. Held at Desk.
2026-05-26 California Legislative Information
Read third time. Passed. (Ayes 37. Noes 0.) Ordered to the Assembly.
2026-05-18 California Legislative Information
Read second time. Ordered to third reading.
2026-05-14 California Legislative Information
Read second time and amended. Ordered to second reading.
2026-05-14 California Legislative Information
From committee: Do pass as amended. (Ayes 7. Noes 0.) (May 14).
2026-05-12 California Legislative Information
Set for hearing May 14.
2026-05-11 California Legislative Information
May 11 hearing: Placed on APPR. suspense file.
2026-05-07 California Legislative Information
Set for hearing May 11.
2026-05-06 California Legislative Information
From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0.) (May 6). Re-referred to Com. on APPR.
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 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 taxpayer in an amount equal to
$6,000
$3,000
per qualified individual, reduced by 6% of the taxpayer’s federal adjusted gross income in excess of specified thresholds. The bill would define “qualified individual” for these purposes to mean 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 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