CA AB 1428
deadCalifornia Affordable Childcare Act: Personal Income Tax and Corporation Tax.
California · 2025-2026 Regular Session · lower
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Quick answers
Did CA AB 1428 pass?
No. CA AB 1428 did not pass — it was defeated or died in the legislative process. Latest recorded action (2026-02-02): From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
What is CA AB 1428 about?
The Personal Income Tax Law and the Corporation Tax Law impose taxes according to, or measured by, income derived from or attributable to sources within this state. This bill, for taxable years beginning on or after January 1, 2026, and before January 1, 2031, in addition to any other taxes imposed by those laws, would impose a tax at a rate of 0.5% on that portion of income in excess of $10,000,000 during the taxable year, except as provided. The bill would establish the California Affordable Child Care Fund in the State Treasury and would direct all revenues, less reimbursement to the Franchise Tax Board for the administration of the additional tax, to be deposited into that fund. The bill would continuously appropriate the moneys in the fund to the State Treasurer for the purpose of establishing a grant program for licensed child care facilities, as described. By establishing a new continuously appropriated fund, this bill would make an appropriation. This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature.
Who sponsors CA AB 1428?
Muratsuchi is the primary sponsor of CA AB 1428.
Description
The Personal Income Tax Law and the Corporation Tax Law impose taxes according to, or measured by, income derived from or attributable to sources within this state. This bill, for taxable years beginning on or after January 1, 2026, and before January 1, 2031, in addition to any other taxes imposed by those laws, would impose a tax at a rate of 0.5% on that portion of income in excess of $10,000,000 during the taxable year, except as provided. The bill would establish the California Affordable Child Care Fund in the State Treasury and would direct all revenues, less reimbursement to the Franchise Tax Board for the administration of the additional tax, to be deposited into that fund. The bill would continuously appropriate the moneys in the fund to the State Treasurer for the purpose of establishing a grant program for licensed child care facilities, as described. By establishing a new continuously appropriated fund, this bill would make an appropriation. This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature.
- Introduced
- 2025-02-21
- Latest action
- 2026-02-02 — From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
- Bill type
- bill,appropriation
- Last updated
- —
Subjects
Sponsors
- Muratsuchiauthor
Committees
Not provided by source.
Action timeline
Newest first
2026-02-02
From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
committee-passage,failure
2026-01-31
Died pursuant to Art. IV, Sec. 10(c) of the Constitution.
failure
2025-04-28
In committee: Set, second hearing. Hearing canceled at the request of author.
2025-04-21
In committee: Set, first hearing. Referred to suspense file.
referral-committee
2025-04-10
Re-referred to Com. on REV. & TAX.
referral-committee
2025-04-09
From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
amendment-introduction,amendment-passage,committee-passage,reading-1,reading-2,referral-committee
2025-04-01
Re-referred to Com. on REV. & TAX.
referral-committee
2025-03-28
From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
amendment-introduction,amendment-passage,committee-passage,reading-1,reading-2,referral-committee
2025-03-28
Referred to Com. on REV. & TAX.
referral-committee
2025-02-24
Read first time.
reading-1
2025-02-22
From printer. May be heard in committee March 24.
2025-02-21
Introduced. To print.
introduction
Versions
Documents
- application/pdf
- application/pdf
- application/pdf
- text/html
- application/pdf(no extracted text yet)
- application/pdf(no extracted text yet)
Votes
Not provided by source.
Related bills
No related bills recorded for this bill.
Official source
Attribution
Data from openstates_bulk_csv, retrieved 2026-07-24T01:34:27.960412Z
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