CA SB 1096
in committeePersonal income tax: senior tax credit: dependents: qualifying child.
California · 2025-2026 Regular Session · upper
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Quick answers
Did CA SB 1096 pass?
Not yet. CA SB 1096 is in committee and has not come to a final vote. Latest recorded action (2026-08-13): August 13 hearing: Held in committee and under submission.
What is CA SB 1096 about?
The Personal Income Tax Law allows various credits against the taxes imposed by that law, including a credit of $227 for each dependent, as defined, of a taxpayer for each taxable year beginning on or after January 1, 1999, as adjusted for inflation, and which may be reduced if a taxpayer's federal adjusted gross income exceeds a threshold amount. This bill would allow a credit against the taxes imposed by the Personal Income Tax Law for each taxable year beginning on or after January 1, 2026, and before January 1, 2031, to a qualified taxpayer in an amount equal to $1,500 per qualified dependent, as defined. The bill would define "qualified taxpayer" for these purposes to mean a taxpayer who is or would have been, or whose spouse is or would have been, as applicable, 65 years of age or older as of the last day of the taxable year and for whom no part of their adjusted gross income for the taxable year consists of earned income, 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.
Who sponsors CA SB 1096?
Dahle is the primary sponsor of CA SB 1096, joined by 1 cosponsor.
Description
The Personal Income Tax Law allows various credits against the taxes imposed by that law, including a credit of $227 for each dependent, as defined, of a taxpayer for each taxable year beginning on or after January 1, 1999, as adjusted for inflation, and which may be reduced if a taxpayer's federal adjusted gross income exceeds a threshold amount. This bill would allow a credit against the taxes imposed by the Personal Income Tax Law for each taxable year beginning on or after January 1, 2026, and before January 1, 2031, to a qualified taxpayer in an amount equal to $1,500 per qualified dependent, as defined. The bill would define "qualified taxpayer" for these purposes to mean a taxpayer who is or would have been, or whose spouse is or would have been, as applicable, 65 years of age or older as of the last day of the taxable year and for whom no part of their adjusted gross income for the taxable year consists of earned income, 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
- 2026-02-13
- Latest action
- 2026-08-13 — August 13 hearing: Held in committee and under submission.
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- Dahleauthor
- Sanchezcoauthor
Committees
Not provided by source.
Action timeline
Newest first
2026-08-13
August 13 hearing: Held in committee and under submission.
2026-08-07
Set for hearing August 13.
2026-06-29
June 29 hearing: Placed on APPR. suspense file.
2026-06-19
Set for hearing June 29.
2026-06-10
From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0.) (June 10). Re-referred to Com. on APPR.
committee-passage,committee-passage-favorable,referral-committee
2026-06-10
From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 4686.) (June 10). Re-referred to Com. on APPR.
committee-passage,committee-passage-favorable,referral-committee
2026-06-03
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
amendment-passage,committee-passage,reading-1,reading-2,referral-committee
2026-06-03
Set for hearing June 10.
2026-05-06
May 6 set for first hearing. Failed passage in committee. (Ayes 1. Noes 1. Page 4154.) Reconsideration granted.
committee-failure,committee-passage-unfavorable
2026-04-09
Set for hearing May 6.
2026-02-26
Referred to Com. on REV. & TAX.
referral-committee
2026-02-17
From printer. May be acted upon on or after March 16.
2026-02-13
Introduced. Read first time. To Com. on RLS. for assignment. To print.
introduction,reading-1,referral-committee
Versions
Documents
- application/pdf
- application/pdf
- text/html
- application/pdf(no extracted text yet)
- application/pdf(no extracted text yet)
- application/pdf(no extracted text yet)
Votes
[First] hearing set for [05-06-2026]: Failed passage in Committee. Reconsideration granted
2026-05-06 · pass · 5-0
Member-level votes (5)
- Grayson: yes
- Ashby: yes
- Becker: yes
- Alvarado-Gil: yes
- McNerney: yes
Do pass, but first be re-referred to the Committee on [Appropriations]
2026-05-06 · fail · 1-1
Member-level votes (5)
- Alvarado-Gil: yes
- McNerney: no
- Ashby: other
- Grayson: other
- Becker: other
Do pass, but first be re-referred to the Committee on [Appropriations]
2026-06-10 · pass · 5-0
Member-level votes (5)
- Becker: yes
- Alvarado-Gil: yes
- McNerney: yes
- Grayson: yes
- Ashby: yes
Placed on suspense file
2026-06-29 · pass · 7-0
Member-level votes (7)
- Cervantes: yes
- Seyarto: yes
- Richardson: yes
- Dahle: yes
- Cabaldon: yes
- Wahab: yes
- Grayson: yes
Related bills
No related bills recorded for this bill.
Official source
Attribution
Data from openstates_api_sync, retrieved 2026-08-07T01:47:39.892548Z
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