Bill Commons

CA AB 1606

in committee

Personal Income Tax Law: Corporation Tax Law: credits: cleanup costs.

California · 2025-2026 Regular Session · lower

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, 2027, and before January 1, 2032, would allow a credit against those taxes to a qualified taxpayer, as defined, for 30% of the qualified cleanup expenses paid or incurred during the taxable year, and would limit the credit to $20,000 per taxable year. 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
2026-04-28
Status date
Latest action
2026-05-14 — In committee: Held under submission.
Bill type
bill
Last updated

Subjects

Sponsors

  • Nguyenauthor

Committees

Not provided by source.

Action timeline

  1. 2026-01-20

    Read first time. To print.

    reading-1

  2. 2026-01-21

    From printer. May be heard in committee February 20.

  3. 2026-02-02

    Referred to Com. on REV. & TAX.

    referral-committee

  4. 2026-03-16

    In committee: Set, first hearing. Hearing canceled at the request of author.

  5. 2026-04-06

    In committee: Set, second hearing. Referred to REV. & TAX. suspense file.

    referral-committee

  6. 2026-04-28

    From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (April 27).

    amendment-introduction,amendment-passage,committee-passage,referral-committee

  7. 2026-04-29

    Read second time and amended.

    amendment-passage,reading-1,reading-2

  8. 2026-04-30

    Re-referred to Com. on APPR.

    referral-committee

  9. 2026-05-13

    In committee: Set, first hearing. Referred to APPR. suspense file.

    referral-committee

  10. 2026-05-14

    Joint Rule 62(a), file notice suspended. (Page 5030.)

  11. 2026-05-14

    In committee: Held under submission.

Versions

Documents

Votes

  • Do pass as amended and be re-referred to the Committee on [Appropriations]

    2026-04-27 · pass · 7-0

    Member-level votes (7)
    • Carrillo: yes
    • Gipson: yes
    • Quirk-Silva: yes
    • Sanchez: yes
    • McKinnor: yes
    • DeMaio: yes
    • Michelle Rodriguez: yes

Related bills

No related bills recorded for this bill.

Official source

Attribution

Data from openstates_bulk_csv, retrieved 2026-07-24T01:34:27.960412Z

Use this data

Every field on this page is available from the free public API — no key or licence required. Fetch this bill as JSON: GET /api/v1/bills?jurisdiction=CA&identifier=AB 1606. See the API docs or the MCP server for AI assistants.

Known limitations

  • Sponsor party and chamber affiliation are not yet captured by this API.
  • Committee referrals are not yet captured.

See the methodology page for data sources and limitations.