Bill Commons

CA AB 895

dead

Personal Income Tax Law: Corporation Tax Law: credits: fast food restaurants.

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, for taxable years beginning on or after January 1, 2026, and before January 1, 2031, would allow a credit against those taxes to qualified taxpayers, defined to mean certain fast food restaurant franchisees or independent operators, in the amount of $12,000 per qualified fast food restaurant, as defined. 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 also would include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.

Introduced
2025-03-24
Status date
—
Latest action
2026-02-02 — From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
Bill type
bill
Last updated
—

Subjects

Sponsors

  • Blanca Rubioauthor

Committees

Not provided by source.

Action timeline

  1. 2025-02-19

    Read first time. To print.

    reading-1

  2. 2025-02-20

    From printer. May be heard in committee March 22.

  3. 2025-03-24

    Referred to Com. on REV. & TAX.

    referral-committee

  4. 2025-03-24

    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

  5. 2025-03-25

    Re-referred to Com. on REV. & TAX.

    referral-committee

  6. 2025-04-07

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

    referral-committee

  7. 2025-05-05

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

  8. 2026-01-31

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

    failure

  9. 2026-02-02

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

    committee-passage,failure

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=202520260AB895

Attribution

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

Use this data

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