republic-os/legislation/us/states/ca/20172018/ab-461.md

---
type: "Bill"
title: "Personal income taxes: exclusion: forgiven student loan debt."
description: "The Personal Income Tax Law provides various exclusions from gross income in determining tax liability, including an exclusion for the amount of student loan indebtedness repaid or canceled pursuant to a specified federal law, relating to income-based repayment."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20172018"
identifier: "AB 461"
citation: "California AB 461 (20172018)"
classification: ["bill"]
subjects: ["Personal income taxes: exclusion: forgiven student loan debt."]
status: "enacted"
primary_sponsors: ["Muratsuchi"]
version_count: 6
action_count: 24
vote_count: 7
first_action: "2017-02-13"
last_action: "2017-10-06"
source: "openstates"
source_identifier: "ocd-bill/88145b86-9308-470b-9e3a-7cde65bc27e6"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201720180AB461"
source_hash: "b84b78c9295bf8302b1a952de8bbb63057c5f6debfb87aa957e9b00194a1cbf9"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ca"]
---

# California AB 461 (20172018) — Personal income taxes: exclusion: forgiven student loan debt.

The Personal Income Tax Law provides various exclusions from gross income in determining tax liability, including an exclusion for the amount of student loan indebtedness repaid or canceled pursuant to a specified federal law, relating to income-based repayment.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **02/13/17 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201720180AB461&version=20170AB46199INT)
2. **04/06/17 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201720180AB461&version=20170AB46198AMD)
3. **05/26/17 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201720180AB461&version=20170AB46197AMD)
4. **10/06/17 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201720180AB461&version=20170AB46195CHP)
5. **AB461** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201720180AB461)
6. **09/15/17 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201720180AB461&version=20170AB46196ENR)

## Votes

- Do pass as amended. — **16–0** (pass) · lower
- Do pass as amended, and be re-referred to the Committee on [Appropriations] with recommendation: To Consent Calendar — **10–0** (pass) · lower
- Do pass — **7–0** (pass) · upper
- Placed on suspense file — **7–0** (pass) · upper
- Do pass, but first be re-referred to the Committee on [Appropriations] — **7–0** (pass) · upper
- AB 461 MURATSUCHI Assembly Third Reading — **76–0** (pass) · lower
- Special Consent Calendar # AB461 — **40–0** (pass) · upper

## Sponsors

- Muratsuchi — primary (person)
- Ridley-Thomas — coauthor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2017-02-13** Read first time. To print. `reading-1`
- **2017-02-14** From printer. May be heard in committee March 16.
- **2017-02-27** Referred to Com. on REV. & TAX. `referral-committee`
- **2017-03-20** In committee: Hearing postponed by committee.
- **2017-04-05** From committee: Amend, and do pass as amended and re-refer to Com. on APPR. with recommendation: To Consent Calendar. (Ayes 10. Noes 0.) (March 27). `amendment-passage, committee-passage, amendment-introduction`
- **2017-04-06** Read second time and amended. `reading-1, amendment-passage, reading-2`
- **2017-04-17** Re-referred to Com. on APPR. `referral-committee`
- **2017-04-26** In committee: Set, first hearing. Referred to APPR. suspense file. `referral-committee`
- **2017-05-26** From committee: Amend, and do pass as amended. (Ayes 16. Noes 0.) (May 26). `amendment-passage, committee-passage, amendment-introduction`
- **2017-05-26** Read second time and amended. Ordered returned to second reading. `reading-1, amendment-passage, reading-2`
- **2017-05-30** Read second time. Ordered to third reading. `reading-2, reading-1`
- **2017-05-31** Read third time. Passed. Ordered to the Senate. (Ayes 76. Noes 0. Page 1982.) `reading-3, passage, reading-1`
- **2017-06-01** In Senate. Read first time. To Com. on RLS. for assignment. `reading-1`
- **2017-06-14** Referred to Com. on GOV. & F. `referral-committee`
- **2017-07-05** From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (July 5). Re-referred to Com. on APPR. `committee-passage-favorable, committee-passage, referral-committee`
- **2017-07-17** In committee: Referred to APPR. suspense file. `referral-committee`
- **2017-09-01** From committee: Do pass. (Ayes 7. Noes 0.) (September 1). `committee-passage-favorable, committee-passage`
- **2017-09-05** Read second time. Ordered to third reading. `reading-2, reading-1`
- **2017-09-12** Ordered to special consent calendar.
- **2017-09-14** Read third time. Passed. Ordered to the Assembly. (Ayes 40. Noes 0. Page 2907.). `reading-3, passage, reading-1`
- **2017-09-14** In Assembly. Ordered to Engrossing and Enrolling. `committee-passage`
- **2017-09-25** Enrolled and presented to the Governor at 12 p.m.
- **2017-10-06** Approved by the Governor. `executive-signature`
- **2017-10-06** Chaptered by Secretary of State - Chapter 525, Statutes of 2017.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/88145b86-9308-470b-9e3a-7cde65bc27e6`. Confidence: reported (aggregated from official California legislature records).