CA SB 785
vetoedPersonal income tax: credit: durable medical equipment.
California · 2025-2026 Regular Session · upper
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Quick answers
Did CA SB 785 pass?
No. CA SB 785 passed the legislature but was vetoed. Latest recorded action (2026-03-02): Veto sustained.
What is CA SB 785 about?
The Personal Income Tax Law allows various credits against the tax imposed by that law. This bill, for taxable years beginning on or after January 1, 2026, and before January 1, 2031, would allow a credit against those taxes in an amount equal to 50% of unreimbursed costs paid or incurred by a taxpayer for the purchase of durable medical equipment, as defined, for use by a qualifying dependent, as defined, during the taxable year. The bill would limit the credit to $5,000 per taxable year for each qualifying dependent. 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 785?
Caballero is the primary sponsor of CA SB 785.
Description
The Personal Income Tax Law allows various credits against the tax imposed by that law. This bill, for taxable years beginning on or after January 1, 2026, and before January 1, 2031, would allow a credit against those taxes in an amount equal to 50% of unreimbursed costs paid or incurred by a taxpayer for the purchase of durable medical equipment, as defined, for use by a qualifying dependent, as defined, during the taxable year. The bill would limit the credit to $5,000 per taxable year for each qualifying dependent. 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
- 2025-02-21
- Latest action
- 2026-03-02 — Veto sustained.
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- Caballeroauthor
Committees
Not provided by source.
Action timeline
Newest first
2026-03-02
Veto sustained.
2026-03-02
Stricken from file.
2025-10-01
In Senate. Consideration of Governor's veto pending.
2025-10-01
Vetoed by the Governor.
executive-veto
2025-09-16
Enrolled and presented to the Governor at 3 p.m.
executive-receipt
2025-09-08
Assembly amendments concurred in. (Ayes 39. Noes 0. Page 2578.) Ordered to engrossing and enrolling.
amendment-passage,committee-passage,committee-passage-favorable
2025-09-04
In Senate. Concurrence in Assembly amendments pending.
2025-09-04
Read third time. Passed. (Ayes 78. Noes 0. Page 2909.) Ordered to the Senate.
passage,reading-1,reading-3
2025-09-02
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2025-08-29
From committee: Do pass. (Ayes 15. Noes 0.) (August 29).
committee-passage,committee-passage-favorable
2025-08-20
August 20 set for first hearing. Placed on APPR. suspense file.
2025-07-15
From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (July 14). Re-referred to Com. on APPR.
committee-passage,committee-passage-favorable,referral-committee
2025-07-07
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
2025-06-24
June 23 set for first hearing. Placed on REV. & TAX. suspense file.
2025-06-05
Referred to Com. on REV. & TAX.
referral-committee
2025-05-29
In Assembly. Read first time. Held at Desk.
reading-1
2025-05-29
Read third time. Passed. (Ayes 38. Noes 0. Page 1329.) Ordered to the Assembly.
passage,reading-1,reading-3
2025-05-27
Ordered to special consent calendar.
2025-05-23
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2025-05-23
From committee: Do pass. (Ayes 6. Noes 0. Page 1213.) (May 23).
committee-passage,committee-passage-favorable
2025-05-20
Set for hearing May 23.
2025-05-19
May 19 hearing: Placed on APPR. suspense file.
2025-05-15
Set for hearing May 19.
2025-05-14
From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 1083.) (May 14). Re-referred to Com. on APPR.
committee-passage,committee-passage-favorable,referral-committee
2025-05-06
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
2025-04-04
Set for hearing May 14.
2025-04-02
Re-referred to Com. on REV. & TAX.
referral-committee
2025-03-25
From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS.
amendment-passage,committee-passage,reading-1,reading-2,referral-committee
2025-03-12
Referred to Com. on RLS.
referral-committee
2025-02-24
Read first time.
reading-1
2025-02-24
From printer. May be acted upon on or after March 24.
2025-02-21
Introduced. To Com. on RLS. for assignment. To print.
introduction,referral-committee
Versions
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Votes
Do pass, but first be re-referred to the Committee on [Appropriations]
2025-05-14 · pass · 5-0
Member-level votes (5)
- Grayson: yes
- Ashby: yes
- Valladares: yes
- McNerney: yes
- Umberg: yes
Placed on suspense file
2025-05-19 · pass · 5-0
Member-level votes (7)
- Wahab: yes
- Grayson: yes
- Caballero: yes
- Seyarto: yes
- Richardson: yes
- Cabaldon: other
- Dahle: other
Do pass
2025-05-23 · pass · 6-0
Member-level votes (7)
- Caballero: yes
- Seyarto: yes
- Wahab: yes
- Cabaldon: yes
- Richardson: yes
- Grayson: yes
- Dahle: other
Special Consent
2025-05-29 · pass · 38-0
Member-level votes (40)
- Smallwood-Cuevas: yes
- Grayson: yes
- Grove: yes
- Dahle: yes
- Rubio: yes
- Jones: yes
- Umberg: yes
- Weber Pierson: yes
- Wiener: yes
- Stern: yes
- Padilla: yes
- Arreguín: yes
- Caballero: yes
- Pérez: yes
- McNerney: yes
- Gonzalez: yes
- Durazo: yes
- Cortese: yes
- Archuleta: yes
- Blakespear: yes
- Laird: yes
- Strickland: yes
- Choi: yes
- Valladares: yes
- McGuire: yes
- Niello: yes
- Allen: yes
- Richardson: yes
- Hurtado: yes
- Cervantes: yes
- Seyarto: yes
- Menjivar: yes
- Wahab: yes
- Becker: yes
- Alvarado-Gil: yes
- Ochoa Bogh: yes
- Ashby: yes
- Cabaldon: yes
- Limón: other
- Reyes: other
Do pass and be re-referred to the Committee on [Appropriations]
2025-07-14 · pass · 7-0
Member-level votes (7)
- Gipson: yes
- McKinnor: yes
- Ta: yes
- Quirk-Silva: yes
- Bains: yes
- DeMaio: yes
- Carrillo: yes
Do pass.
2025-08-29 · pass · 15-0
Member-level votes (15)
- Ta: yes
- Elhawary: yes
- Pellerin: yes
- Fong: yes
- Pacheco: yes
- Tangipa: yes
- Calderon: yes
- Arambula: yes
- Dixon: yes
- Mark González: yes
- Sanchez: yes
- Wicks: yes
- Caloza: yes
- Ahrens: yes
- Solache: yes
SB 785 Caballero Senate Third Reading By Elhawary
2025-09-04 · pass · 78-0
Member-level votes (79)
- Bains: yes
- Michelle Rodriguez: yes
- Hart: yes
- Caloza: yes
- Aguiar-Curry: yes
- Ta: yes
- Blanca Rubio: yes
- Haney: yes
- Solache: yes
- Chen: yes
- Gallagher: yes
- Tangipa: yes
- Zbur: yes
- Carrillo: yes
- Gipson: yes
- Papan: yes
- Irwin: yes
- Addis: yes
- Bryan: yes
- Celeste Rodriguez: yes
- Schiavo: yes
- Mark González: yes
- Alvarez: yes
- Sharp-Collins: yes
- Krell: yes
- Schultz: yes
- Calderon: yes
- Dixon: yes
- Soria: yes
- Castillo: yes
- Ramos: yes
- Sanchez: yes
- Patel: yes
- Fong: yes
- Hoover: yes
- Patterson: yes
- Gabriel: yes
- Harabedian: yes
- Pacheco: yes
- Hadwick: yes
- Ellis: yes
- Lee: yes
- Ávila Farías: yes
- Wallis: yes
- Flora: yes
- Wilson: yes
- Arambula: yes
- Quirk-Silva: yes
- Bauer-Kahan: yes
- Elhawary: yes
- Petrie-Norris: yes
- Connolly: yes
- Bonta: yes
- Valencia: yes
- Alanis: yes
- Stefani: yes
- Jeff Gonzalez: yes
- Davies: yes
- Lackey: yes
- Bennett: yes
- Berman: yes
- Ward: yes
- Nguyen: yes
- Pellerin: yes
- Boerner: yes
- Rivas: yes
- Jackson: yes
- Macedo: yes
- Kalra: yes
- Rogers: yes
- Garcia: yes
- McKinnor: yes
- Lowenthal: yes
- Ransom: yes
- Wicks: yes
- Muratsuchi: yes
- DeMaio: yes
- Ortega: yes
- Ahrens: other
Unfinished Business SB785 Caballero Concurrence
2025-09-08 · pass · 39-0
Member-level votes (40)
- Wahab: yes
- Niello: yes
- Jones: yes
- Laird: yes
- Choi: yes
- Rubio: yes
- McGuire: yes
- Cortese: yes
- Ochoa Bogh: yes
- Richardson: yes
- Reyes: yes
- Dahle: yes
- Valladares: yes
- Grayson: yes
- Limón: yes
- McNerney: yes
- Wiener: yes
- Padilla: yes
- Umberg: yes
- Hurtado: yes
- Blakespear: yes
- Menjivar: yes
- Cabaldon: yes
- Cervantes: yes
- Weber Pierson: yes
- Ashby: yes
- Durazo: yes
- Seyarto: yes
- Smallwood-Cuevas: yes
- Strickland: yes
- Allen: yes
- Arreguín: yes
- Grove: yes
- Pérez: yes
- Archuleta: yes
- Alvarado-Gil: yes
- Caballero: yes
- Gonzalez: yes
- Becker: yes
- Stern: 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
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