CA AB 389
deadPersonal Income Tax: tax credits: fire-resistant home improvements.
California · 2025-2026 Regular Session · lower
Quick answers
Did CA AB 389 pass?
No. CA AB 389 did not pass — it was defeated or died in the legislative process (2026-02-02). Latest recorded action (2026-02-02): From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
What is CA AB 389 about?
The Personal Income Tax Law allows various credits against the taxes imposed by that law. This bill would allow a credit against those taxes for each taxable year beginning on or after January 1, 2025, and before January 1, 2030, to a qualified taxpayer, as defined, in an amount equal to 40% of the taxpayer's qualified expenses, as defined, not to exceed $400 per taxable year, or $2,000 cumulatively. Existing law requires any bill authorizing a new tax credit to contain, among other things, specific goals, purposes, and objectives that the tax credit will achieve, detailed performance indicators, and data collection requirements. The bill would also include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.
Who sponsors CA AB 389?
Wallis is the primary sponsor of CA AB 389, joined by 17 cosponsors.
Description
The Personal Income Tax Law allows various credits against the taxes imposed by that law. This bill would allow a credit against those taxes for each taxable year beginning on or after January 1, 2025, and before January 1, 2030, to a qualified taxpayer, as defined, in an amount equal to 40% of the taxpayer's qualified expenses, as defined, not to exceed $400 per taxable year, or $2,000 cumulatively. Existing law requires any bill authorizing a new tax credit to contain, among other things, specific goals, purposes, and objectives that the tax credit will achieve, detailed performance indicators, and data collection requirements. The bill would also include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.
- Introduced
- 2025-04-07
- Latest action
- 2026-02-02 — From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- Wallisauthor
- Alaniscoauthor
- Castillocoauthor
- Chencoauthor
- Daviescoauthor
- DeMaiocoauthor
- Dixoncoauthor
- Essaylicoauthor
- Floracoauthor
- Gallaghercoauthor
- Jeff Gonzalezcoauthor
- Hadwickcoauthor
- Lackeycoauthor
- Macedocoauthor
- Pattersoncoauthor
- Sanchezcoauthor
- Tacoauthor
- Tangipacoauthor
Committees
Not provided by source.
Action timeline
2025-02-03
Read first time. To print.
reading-1
2025-02-04
From printer. May be heard in committee March 6.
2025-02-18
Referred to Com. on REV. & TAX.
referral-committee
2025-03-17
In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
referral-committee
2025-04-07
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
2025-04-08
Re-referred to Com. on REV. & TAX.
referral-committee
2025-05-05
In committee: Set, first hearing. Held under submission.
2026-01-31
Died pursuant to Art. IV, Sec. 10(c) of the Constitution.
failure
2026-02-02
From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
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:
Use this data
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