· CA legislature · 20252026

Personal income tax: standard deduction: federal poverty level.

The Personal Income Tax Law imposes taxes based upon taxable income of individuals, estates, and trusts, at specified rates, and allows a taxpayer to elect to take a standard deduction in lieu of itemizing deductions. Under existing law, for the taxable year beginning on January 1, 2025, the standard deduction is $1…

Sponsor

Jasmeet Bains (D-CA)

Introduced

2026-02-20

Policy area

Taxation

Latest action

Referred to Com. on REV. & TAX.