Bill Commons

CA AB 231

dead

Income and corporation taxes: credits: work opportunity credit.

California · 2025-2026 Regular Session · lower

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Quick answers

Did CA AB 231 pass?

No. CA AB 231 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 231 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 in an amount equal to 40% of the qualified wages paid or incurred to a qualified employee employed during the taxable year. The bill would define a qualified employee for this purpose to mean an individual that, among other things, has been convicted of a felony, as provided, and has a hiring date not more than one year after the date the individual was convicted or was released from prison. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would include additional information required for any bill authorizing a new income tax expenditure. This bill would take effect immediately as a tax levy.

Who sponsors CA AB 231?

Ta is the primary sponsor of CA AB 231.

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 in an amount equal to 40% of the qualified wages paid or incurred to a qualified employee employed during the taxable year. The bill would define a qualified employee for this purpose to mean an individual that, among other things, has been convicted of a felony, as provided, and has a hiring date not more than one year after the date the individual was convicted or was released from prison. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would include additional information required for any bill authorizing a new income tax expenditure. This bill would take effect immediately as a tax levy.

Introduced
—
Latest action
2026-02-02 — From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
Bill type
bill
Last updated
—

Subjects

Sponsors

  • Taauthor

Committees

Not provided by source.

Action timeline

Newest first

  1. 2026-02-02

    From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

    committee-passage,failure

  2. 2026-01-31

    Died pursuant to Art. IV, Sec. 10(c) of the Constitution.

    failure

  3. 2025-05-23

    In committee: Held under submission.

  4. 2025-05-21

    Joint Rule 62(a), file notice suspended. (Page 1627.)

  5. 2025-05-21

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

    referral-committee

  6. 2025-05-14

    In committee: Hearing postponed by committee.

  7. 2025-05-06

    From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (May 5). Re-referred to Com. on APPR.

    committee-passage,committee-passage-favorable,referral-committee

  8. 2025-03-10

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

    referral-committee

  9. 2025-02-10

    Referred to Com. on REV. & TAX.

    referral-committee

  10. 2025-01-14

    From printer. May be heard in committee February 13.

  11. 2025-01-13

    Read first time. To print.

    reading-1

Versions

Documents

Votes

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

    2025-05-05 · pass · 7-0

    Member-level votes (7)
    • Quirk-Silva: yes
    • McKinnor: yes
    • Ta: yes
    • Gipson: yes
    • Garcia: yes
    • Carrillo: yes
    • DeMaio: 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

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