SB 1374

  • California Senate Bill
  • 2021-2022 Regular Session
  • Introduced in Senate Feb 18, 2022
  • Passed Senate May 26, 2022
  • Assembly
  • Governor

Personal income taxes: deduction: California qualified tuition program.


The Personal Income Tax Law, in modified conformity with federal income tax law, excludes from the gross income of a beneficiary of, or contributor to, a qualified tuition program, which includes a Golden State Scholarshare College Savings Trust, distributions or earnings under that program, as specified. This bill, for taxable years beginning on or after January 1, 2022, and before January 1, 2027, would allow under that law a deduction against gross income in the amount equal to the monetary contribution made by a qualified taxpayer, as defined, to the California qualified tuition program established pursuant to the Golden State Scholarshare Trust Act not to exceed either $5,000 or $10,000, per beneficiary, as provided. The bill would require, with exceptions, in the case of any distribution in excess of qualified higher education expenses, as defined, the aggregate amount of the deduction allowed that reduced the qualified taxpayer's gross income in any taxable year to be added to the gross income of the qualified taxpayer in the taxable year of the distribution, as provided. The bill would provide that the deduction is only operative for taxable years for which an appropriation is made for its purposes in the annual Budget Act or other statute. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would also include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.

Bill Sponsors (1)



Jun 20, 2022


June 20 hearing: Heard for testimony only.

Jun 02, 2022


Referred to Com. on REV. & TAX.

  • Referral-Committee
Com. on REV. & TAX.

May 27, 2022


In Assembly. Read first time. Held at Desk.

May 26, 2022


Read third time. Passed. (Ayes 38. Noes 0.) Ordered to the Assembly.

May 24, 2022


Ordered to special consent calendar.

May 23, 2022


Read second time. Ordered to third reading.

May 19, 2022


Read second time and amended. Ordered to second reading.


From committee: Do pass as amended. (Ayes 7. Noes 0.) (May 19).

May 13, 2022


Set for hearing May 19.

May 02, 2022


May 2 hearing: Placed on APPR suspense file.

Apr 22, 2022


Set for hearing May 2.

Apr 20, 2022


From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 3460.) (April 20). Re-referred to Com. on APPR.

  • Committee-Passage
  • Committee-Passage-Favorable
  • Referral-Committee
Com. on APPR.

Apr 18, 2022


From committee with author's amendments. Read second time and amended. Re-referred to Com. on GOV. & F.

  • Amendment-Passage
  • Committee-Passage
  • Reading-1
  • Reading-2
  • Referral-Committee
Com. on GOV. & F.

Apr 14, 2022


Set for hearing April 20.

Apr 13, 2022


April 21 hearing postponed by committee.

Apr 05, 2022


Set for hearing April 21.

Mar 17, 2022


Referred to Com. on GOV. & F.

  • Referral-Committee
Com. on GOV. & F.

Feb 22, 2022


(Corrected March 2.)


From printer.

Feb 18, 2022


Article IV Section 8(a) of the Constitution and Joint Rule 55 dispensed with February 7, 2022, suspending the 30 calendar day requirement.


Introduced. Read first time. To Com. on RLS. for assignment. To print.

Bill Text

Bill Text Versions Format
02/18/22 - Introduced PDF
04/18/22 - Amended Senate PDF
05/19/22 - Amended Senate PDF

Related Documents

Document Format
04/18/22- Senate Governance and Finance PDF
04/29/22- Senate Appropriations PDF
05/19/22- Senate Appropriations PDF
05/23/22- Sen. Floor Analyses PDF
06/17/22- Assembly Revenue and Taxation PDF


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