CA AB 1435
deadPersonal Income Tax Law: Corporation Tax Law: credits: cleanup costs.
California · 2025-2026 Regular Session · lower
Quick answers
Did CA AB 1435 pass?
No. CA AB 1435 did not pass — it was defeated or died in the legislative process (2025-06-05). Latest recorded action (2025-06-05): From committee: Without further action pursuant to Joint Rule 62(a).
What is CA AB 1435 about?
The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws. This bill, for taxable years beginning on or after January 1, 2026, and before January 1, 2031, would allow a credit against those taxes to a qualified taxpayer, as defined, for qualified cleanup expenses. The bill would define qualified cleanup expenses for this purpose to mean costs directly related to the one-time removal and disposal of unauthorized encampments, illegal dumping, and abandoned property, as provided. The bill would require a taxpayer to certify, under penalty of perjury, that the costs reflected in documentation are directly related to qualified cleanup expenses. The bill would make related findings. By expanding the crime of perjury, this bill would impose a state-mandated local program. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill also would include additional information required for any bill authorizing a new tax expenditure. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason. This bill would take effect immediately as a tax levy.
Who sponsors CA AB 1435?
Nguyen is the primary sponsor of CA AB 1435.
Description
The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws. This bill, for taxable years beginning on or after January 1, 2026, and before January 1, 2031, would allow a credit against those taxes to a qualified taxpayer, as defined, for qualified cleanup expenses. The bill would define qualified cleanup expenses for this purpose to mean costs directly related to the one-time removal and disposal of unauthorized encampments, illegal dumping, and abandoned property, as provided. The bill would require a taxpayer to certify, under penalty of perjury, that the costs reflected in documentation are directly related to qualified cleanup expenses. The bill would make related findings. By expanding the crime of perjury, this bill would impose a state-mandated local program. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill also would include additional information required for any bill authorizing a new tax expenditure. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason. This bill would take effect immediately as a tax levy.
- Introduced
- 2025-02-21
- Latest action
- 2025-06-05 — From committee: Without further action pursuant to Joint Rule 62(a).
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- Nguyenauthor
Committees
Not provided by source.
Action timeline
2025-02-21
Introduced. To print.
introduction
2025-02-22
From printer. May be heard in committee March 24.
2025-02-24
Read first time.
reading-1
2025-03-13
Referred to Com. on REV. & TAX.
referral-committee
2025-04-07
In committee: Set, first hearing. Hearing canceled at the request of author.
2025-04-21
In committee: Set, second hearing. Referred to suspense file.
referral-committee
2025-04-28
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
2025-04-29
Re-referred to Com. on REV. & TAX.
referral-committee
2025-05-05
In committee: Set, final hearing. Held under submission.
2025-06-05
From committee: Without further action pursuant to Joint Rule 62(a).
committee-passage,failure
Versions
Documents
- 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
Inspect retained evidence for changes recorded after evidence tracking began:
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