WeVote
Log In

Bill

CA

Bill

S 788

Exempts volunteer first responder stipends from certain payroll and income taxes.*

2024-2025 Regular Session Introduced by Carmen Amato and 5 co-sponsors

Bill S 788 exempts stipends for volunteer first responders from payroll and income taxes, boosting recruitment and easing financial burdens on these essential community members.

Reported out of Senate Committee with Amendments, 2nd Reading
#emergmgmt #unemplcomp
0
WeVote Research Nonpartisan
Bill Summary · S 788

Summary of Bill S 788: Exemption of Volunteer First Responder Stipends from Payroll and Income Taxes

Purpose and Intent

Bill S 788 aims to provide financial relief to volunteer first responders by exempting their stipends from certain payroll and income taxes. The intent is to encourage volunteerism in emergency management and support the individuals who dedicate their time and effort to serve their communities during emergencies.

Key Provisions

  • Tax Exemption: The bill specifically exempts stipends received by volunteer first responders from:
    • Payroll taxes
    • Income taxes
  • Eligibility: The exemption applies to individuals serving as volunteer first responders, which may include firefighters, emergency medical technicians (EMTs), and other emergency personnel who do not receive a regular salary for their services.

Affected Parties

  • Volunteer First Responders: The primary beneficiaries of this bill are volunteer first responders who often face financial burdens despite their critical role in public safety.
  • Local Governments and Emergency Services: Local agencies that rely on volunteer first responders may experience a boost in recruitment and retention due to the financial incentives provided by this tax exemption.

Legislative Timeline and Actions

  • Introduced: January 08, 2025
  • Committee Actions:
    • January 09, 2024: Introduced in the Senate and referred to the Senate Labor Committee.
    • March 03, 2025: Reported out of Senate Committee, 2nd Reading, and referred to the Senate Budget and Appropriations Committee.
    • February 11, 2025: Substituted by A916.
    • November 13, 2025: Reported out of Senate Committee with Amendments, 2nd Reading.
  • Current Status: As of the latest update, the bill has been reported out of the Senate Committee with amendments and is awaiting further legislative action.

Related Legislation

  • A 916: A companion bill that may address similar issues or provide additional context to the provisions of S 788.
  • A 1429: Another companion bill that could be related in terms of emergency management or volunteer support.

Conclusion

Bill S 788 represents a significant step towards supporting volunteer first responders by alleviating their tax burdens. By exempting stipends from payroll and income taxes, the legislation seeks to enhance volunteer participation in emergency services, ultimately benefiting communities across the state. The bill is currently progressing through the legislative process, with amendments being considered to refine its provisions.

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.