CA AB 397
deadPersonal Income Tax Law: young child tax credit.
California · 2025-2026 Regular Session · lower
Quick answers
Did CA AB 397 pass?
No. CA AB 397 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 397 about?
The Personal Income Tax Law allows various credits against the taxes imposed by that law, including a young child tax credit to a qualified taxpayer in a specified amount multiplied by the earned income tax credit adjustment factor, as provided. That law also allows a payment from the continuously appropriated Tax Relief and Refund Account for an amount in excess of tax liability. Existing law defines "qualified taxpayer" for this purpose to include an eligible individual, as defined, who has a qualifying child, defined to be a child younger than 6 years of age as of the last day of the taxable year, and who meets other specified criteria. This bill, for taxable years beginning on or after January 1, 2025, would instead define a "qualifying child" to mean a child younger than a specified age as of the last day of the taxable year, as described. By increasing the payments from the Tax Relief and Refund Account, a continuously appropriated fund, the bill would make an appropriation. 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 tax expenditure.
Who sponsors CA AB 397?
Mark González is the primary sponsor of CA AB 397, joined by 27 cosponsors.
Description
The Personal Income Tax Law allows various credits against the taxes imposed by that law, including a young child tax credit to a qualified taxpayer in a specified amount multiplied by the earned income tax credit adjustment factor, as provided. That law also allows a payment from the continuously appropriated Tax Relief and Refund Account for an amount in excess of tax liability. Existing law defines "qualified taxpayer" for this purpose to include an eligible individual, as defined, who has a qualifying child, defined to be a child younger than 6 years of age as of the last day of the taxable year, and who meets other specified criteria. This bill, for taxable years beginning on or after January 1, 2025, would instead define a "qualifying child" to mean a child younger than a specified age as of the last day of the taxable year, as described. By increasing the payments from the Tax Relief and Refund Account, a continuously appropriated fund, the bill would make an appropriation. 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 tax expenditure.
- Introduced
- —
- Latest action
- 2026-02-02 — From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
- Bill type
- bill,appropriation
- Last updated
- —
Subjects
Sponsors
- Mark Gonzálezauthor
- Celeste Rodriguezauthor
- Sharp-Collinsauthor
- Cervantesprincipal coauthor
- Ahrenscoauthor
- Alvarezcoauthor
- Bainscoauthor
- Bontacoauthor
- Bryancoauthor
- Elhawarycoauthor
- Fongcoauthor
- Jacksoncoauthor
- Leecoauthor
- Nguyencoauthor
- Ortegacoauthor
- Patelcoauthor
- Ransomcoauthor
- Michelle Rodriguezcoauthor
- Rogerscoauthor
- Blanca Rubiocoauthor
- Schiavocoauthor
- Schultzcoauthor
- Solachecoauthor
- Soriacoauthor
- Stefanicoauthor
- Wardcoauthor
- Padillacoauthor
- Smallwood-Cuevascoauthor
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
2025-03-10
In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
referral-committee
2025-04-29
From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 1.) (April 28). Re-referred to Com. on APPR.
committee-passage,committee-passage-favorable,referral-committee
2025-04-29
Coauthors revised.
2025-05-14
In committee: Hearing postponed by committee.
2025-05-21
Joint Rule 62(a), file notice suspended. (Page 1627.)
2025-05-21
In committee: Set, first hearing. Referred to APPR. suspense file.
referral-committee
2025-05-23
In committee: 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
- text/html
- application/pdf(no extracted text yet)
- application/pdf(no extracted text yet)
- application/pdf(no extracted text yet)
Votes
Do pass and be re-referred to the Committee on [Appropriations]
2025-04-28 · pass · 5-1
Member-level votes (7)
- Quirk-Silva: yes
- McKinnor: yes
- Garcia: yes
- Bains: yes
- Gipson: yes
- DeMaio: no
- Ta: other
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
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 397. See the API docs or the MCP server for AI assistants.
Known limitations
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