Bill Commons

CA AB 2673

in committee

Personal Income Tax Law: Corporation Tax Law: credit: childcare.

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 would allow a credit against those taxes for each taxable year beginning on or after January 1, 2027, and before January 1, 2032, in an amount equal to 50% of qualified contributions to promote childcare, up to $100,000, as specified. Existing law requires any bill authorizing a new tax expenditure, as defined, to include tax credits, to contain, among other things, specific goals, purposes, and objectives that the tax credit will achieve, detailed performance indicators, and data collection requirements. This bill would include findings and reporting requirements in compliance with this requirement. This bill would take effect immediately as a tax levy.

Introduced
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Status date
—
Latest action
2026-04-27 — In committee: Set, second hearing. Held under submission.
Bill type
bill
Last updated
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Subjects

Sponsors

  • Celeste Rodriguezauthor

Committees

Not provided by source.

Action timeline

  1. 2026-02-20

    Read first time. To print.

    reading-1

  2. 2026-02-21

    From printer. May be heard in committee March 23.

  3. 2026-03-16

    Referred to Com. on REV. & TAX.

    referral-committee

  4. 2026-04-20

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

    referral-committee

  5. 2026-04-27

    In committee: Set, second hearing. Held under submission.

Versions

Documents

Votes

Not provided by source.

Related bills

No related bills recorded for this bill.

Official source

http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260AB2673

Attribution

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

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