California 2025-2026 Regular Session

Assembly Revenue and Taxation Committee Mar 24th, 2025

Assembly Revenue and Taxation Committee

Event Log

  • Mike Gipson — During roll call, Chair Mike Gipson was called and responded that he was present, confirming his attendance.
  • Mike Gipson — The witness addresses Chair Gipson by name.
  • Carl DeMaio — Member DeMaio was called in the roll and marked present.
  • Carl DeMaio — Carl DeMaio says he generally likes the direction of the bill, but raises concerns about the state’s crime wave. He argues that voters responded to that problem through Prop. 36 so repeat offenders can be arrested and prosecuted, and criticizes the current approach as only treating symptoms while the governor refuses to fund the measure.
  • Sharon Quirk-Silva — Member Quirk-Silva was called in the roll and marked present.
  • AB814 — The committee takes up AB 814 as the first bill on the agenda. The author introduces the bill and explains that it is intended to improve recruitment and retention of law enforcement and public servants by exempting law enforcement pensions from state income tax, helping retain retired peace officers in California and keep their expertise and spending in local communities. Support testimony follows, and when the chair asks for opposition, none is heard. The bill is then closed and formally referred to the suspense file as a suspense candidate.
  • Mrs. Chavo / Member Chavo — Mrs. Chavo/Member Chavo was invited to present AB 814 and then began her testimony in support of the bill, thanking the chair and members for the opportunity to present.
  • Ryan Sherman — Ryan Sherman of the California Narcotic Officers Association is introduced as a witness and then states support for the bill on behalf of the association, with additional supporting police organizations noted.
  • Ryan Sherman — Ryan Sherman, representing the California Narcotic Officers Association, the Riverside Sheriff Association, and other previously mentioned peace officer associations, states their support for AB 918.
  • Jonathan Feldman — Jonathan Feldman of the California Police Chiefs Association is introduced and states strong support for the bill, noting that their letter was submitted late because the association had just taken its position the previous week.
  • Daryl Lucian — Daryl Lucian is introduced and then speaks on behalf of the LA Police Protective League to express strong support.
  • AB981 — Introduced as the next file item on the agenda.
  • Ms. Ransom — Addressed by the chair as the next presenter for AB 981.
  • AB918 — AB 918 is introduced as a bill creating a targeted income tax exemption for pay earned by California local first responders while deployed on mutual aid within the state. Support testimony argues the bill would financially support first responders, encourage continued participation in mutual aid, strengthen emergency response systems, and help retain officers in California. The chair asks for opposition and none is offered. A committee member questions why the bill applies only to local agency employees, and the author explains that the bill is narrowly tailored to cover employees of local agencies who are deployed outside their communities to respond to emergencies, with minimal tax impact. The presenter reiterates that the bill is focused on those going above and beyond their normal duties and asks for strong consideration. The committee then announces that AB 918 will be referred to the suspense file.
  • AB976 — AB 976 is introduced as a narrowly tailored tax credit program, modeled on New York’s Commercial Security Tax Credit Program, to help small retail businesses in disadvantaged communities cover one-time costs for purchasing and installing security equipment. The discussion frames the bill as a response to retail crime and theft, emphasizing that it gives vulnerable businesses another tool to protect employees, merchandise, and livelihoods.
  • George Sewell — George Sewell, speaking on behalf of the Security Industry Association, introduces himself and explains that SIA represents more than 200 California-headquartered companies that provide products and services to protect people, property, businesses, schools, and critical infrastructure in support of the bill.
  • Annalee Augustine — Speaks in support on behalf of the Family Business Association of California.
  • Ryan Elaine — Speaks in support on behalf of the California Retailers Association.
  • Ryan Alain — Speaks in support on behalf of the California Retailers Association.
  • Trent Smith — Speaks in support on behalf of the California Alarm Association.
  • Tony Gonzalez — Speaks in support on behalf of ADT Security Services.
  • AB984 — AB 984 is introduced and presented as a bill to allow state tax deductions for contributions to CalABLE savings accounts. The author and witnesses explain that making these contributions tax-deductible would help people with disabilities save more in their own name and encourage incremental contributions. The chair then notes there is no opposition testimony or public opposition and refers the bill to suspense.
  • Thomas — Identified as coming from the Office of State Treasurer Fiona Ma's office to testify and answer questions.
  • Charles — Identified as a CalABLE account holder who is present to testify.
  • Thomas Martin — Introduces himself as executive director of CalABLE and explains the program's importance to his family.
  • Charles Beckham — Identified as a CalABLE account holder accompanying Thomas Martin.
  • Authorized legal representative for Henry — The authorized legal representative for Henry testified in support of CalABLE, describing Henry as a severely autistic eight-year-old grandson and explaining that the family is trying to balance his current care needs with saving for his future. The witness said the family needs tools and mechanisms to save incrementally for Henry’s needs as he grows older, and argued that tax deductibility would help families contribute more. They also noted that saving more for Henry’s future would reduce reliance on public services over time.
  • Henry (grandson of witness) — The witness described Henry as severely autistic, nonverbal, and having cerebral palsy, emphasizing that his substantial care and resource needs will continue long term. The witness said CalABLE helps save for Henry’s future because those needs are not expected to change over time.
  • Connie Chan — Spoke in support on behalf of California State Treasurer Fiona Ma.
  • AB1282 — AB 1282 is introduced for hearing and presented by the author as a bill to improve medical affordability for Californians by creating a tax deduction for out-of-pocket medical costs up to $5,000 through 2030. The author emphasizes that it provides relief for low-income families struggling with medical bills and asks for support. The committee then opens and closes public testimony with no opposition, a member expresses support and calls it a good bill, and another member asks a clarifying question about why the deduction is structured as itemized rather than standard. The committee thanks the author for bringing the bill and ultimately refers AB 1282 to the suspense file.
  • AB838 — AB 838 is introduced as the next bill for hearing. The author explains that the bill addresses California's renter tax credit, which currently applies only to qualifying renters who live in the state more than half the year, and notes that the credit has not been increased in 40 years. The bill would raise the renter tax credit, with the author describing it as modest tax relief and a possible step toward homeownership. A witness then speaks in support of the bill, and the chair asks for any additional support or opposition testimony before closing testimony and returning the bill to the committee.
  • Angie Mnetti — Angie Mnetti is introduced as a witness from the California Apartment Association and then testifies on behalf of the association in support of AB 838.
  • Mr. Cooper Hova Chavez — Introduced as a witness, likely associated with the Howard Jarvis Taxpayers Association.
  • John Kabateck — Testifies as head of the Howard Jarvis Taxpayers Association.