CA AB 2673
in committeePersonal Income Tax Law: Corporation Tax Law: credit: childcare.
California · 2025-2026 Regular Session · lower
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Quick answers
Did CA AB 2673 pass?
Not yet. CA AB 2673 is in committee and has not come to a final vote. Latest recorded action (2026-04-27): In committee: Set, second hearing. Held under submission.
What is CA AB 2673 about?
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.
Who sponsors CA AB 2673?
Celeste Rodriguez is the primary sponsor of CA AB 2673.
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
- —
- Latest action
- 2026-04-27 — In committee: Set, second hearing. Held under submission.
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- Celeste Rodriguezauthor
Committees
Not provided by source.
Action timeline
Newest first
2026-04-27
In committee: Set, second hearing. Held under submission.
2026-04-20
In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
referral-committee
2026-03-16
Referred to Com. on REV. & TAX.
referral-committee
2026-02-21
From printer. May be heard in committee March 23.
2026-02-20
Read first time. To print.
reading-1
Versions
Documents
- 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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