CALIFORNIA LEGISLATURE— 2025–2026 REGULAR SESSION

99

Introduced by Senator Strickland

February 11, 2026

An act to amend Section 17001 of the Revenue and Taxation Code, relating to taxation.

Vote: majority   Appropriation: no   Fiscal committee: no   Local program: no

LEGISLATIVE COUNSEL’S DIGEST

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.

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.”