CA AB 984
deadPersonal income taxes: deductions: CalABLE contributions.
California · 2025-2026 Regular Session · lower
Description
Existing federal law, the Stephen Beck, Jr., Achieving a Better Life Experience Act of 2014 (ABLE Act) , encourages and assists individuals and families to save private funds for the purpose of supporting eligible individuals with disabilities to maintain their health, independence, and quality of life by excluding from gross income distributions used for qualified disability expenses by a beneficiary of a qualified ABLE program established and maintained by a state, as specified. Existing law establishes in this state the Qualified ABLE Program, administered by the California ABLE Act Board, for purposes of implementing the federal ABLE Act. Existing law, the Personal Income Tax Law and the Corporation Tax Law, for taxable years beginning on or after January 1, 2016, conforms to the exclusions from gross income provided under federal income tax law provisions relating to the ABLE Act, as those exclusions read in the federal Consolidated Appropriations Act, 2023. The Personal Income Tax Law, in modified conformity with federal income tax laws, allows various deductions from gross income in computing adjusted gross income under that law, including deductions for payments to individual retirement accounts, alimony payments, and interest on educational loans. This bill, for each taxable year beginning on or after January 1, 2026, and before January 1, 2031, would allow a deduction under the Personal Income Tax Law in computing adjusted gross income in an amount equal to the amount contributed by specified taxpayers during the taxable year to a CalABLE account. Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals 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. This bill would take effect immediately as a tax levy.
- Introduced
- —
- 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
- Nguyenauthor
Committees
Not provided by source.
Action timeline
2025-02-20
Read first time. To print.
reading-1
2025-02-21
From printer. May be heard in committee March 23.
2025-03-10
Referred to Com. on REV. & TAX.
referral-committee
2025-03-24
In committee: Set, first hearing. Referred to suspense file.
referral-committee
2025-05-06
From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (May 5). Re-referred to Com. on APPR.
committee-passage,committee-passage-favorable,referral-committee
2025-05-14
In committee: Hearing postponed by committee.
2025-05-21
In committee: Set, first hearing. Referred to APPR. suspense file.
referral-committee
2025-05-21
Joint Rule 62(a), file notice suspended. (Page 1627.)
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
Votes
Do pass and be re-referred to the Committee on [Appropriations]
2025-05-05 · pass · 7-0
Member-level votes (7)
- McKinnor: yes
- Ta: yes
- Gipson: yes
- Garcia: yes
- Carrillo: yes
- Quirk-Silva: yes
- DeMaio: yes
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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