SB 1045
Personal income tax.
Vote required
Majority
Fiscal committee
No
Appropriation
No
Current location
Rules
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- Passed Senate
- Passed Assembly
- To Governor
- Became Law
Bill overview
This bill makes a technical correction to the name of the California Personal Income Tax Law. It changes the official title of the law from its current wording to a more standardized designation. The change clarifies the legal reference point for the tax code. This is a procedural amendment and does not alter the tax laws themselves.
Key provisions
- Renames the ‘Personal Income Tax Law’ to ‘The Personal Income Tax Law’.
Who is affected
- Taxpayers in California
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SB1045:v99#DOCUMENT
Bill Start
CALIFORNIA LEGISLATURE— 2025–2026 REGULAR SESSION
Senate Bill
No. 1045
| Introduced by Senator Strickland |
| February 11, 2026 |
An act to amend Section 17001 of the Revenue and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
SB 1045, as introduced, Strickland. Personal income tax.
Existing law, the Personal Income Tax Law, imposes taxes on taxable income, as provided.
This bill would make a nonsubstantive change to the provision that names that law.
Digest Key
Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO
Bill Text
The people of the State of California do enact as follows:
SECTION 1.
Section 17001 of the Revenue and Taxation Code is amended to read:
17001.
This part is known known, and may be cited cited, as the “Personal Income Tax Law.”