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Updated:   2026-02-04

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Measure
Authors Jeff Gonzalez  
Coauthors: DeMaio   Ochoa Bogh  
Subject Personal Income Tax Law: credits: medical expenses.
Relating To relating to taxation, to take effect immediately, tax levy.
Title An act to add and repeal Section 17210 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.
Last Action Dt 2025-02-21
State Introduced
Status Died
Flags
Vote Req Approp Fiscal Cmte Local Prog Subs Chgs Urgency Tax Levy Active?
Majority No Yes No None Yes Yes Y
i
Leginfo Link  
Bill Actions
2026-02-02     From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
2026-01-31     Died pursuant to Art. IV, Sec. 10(c) of the Constitution.
2025-05-05     In committee: Set, second hearing. Held under submission.
2025-03-24     In committee: Set, first hearing. Referred to suspense file.
2025-03-10     Referred to Com. on REV. & TAX.
2025-02-24     Read first time.
2025-02-22     From printer. May be heard in committee March 24.
2025-02-21     Introduced. To print.
Versions
Introduced     2025-02-21
Analyses TBD
Latest Text Bill Full Text
Latest Text Digest

The Personal Income Tax Law in modified conformity with federal income tax laws, generally allows various deductions in computing the income that is subject to tax imposed under that law.

This bill would, for taxable years beginning on or after January 1, 2025, and before January 1, 2030, allow a deduction in computing income for out-of-pocket medical costs, as defined. The bill would limit the deduction to $5,000 per taxable year.

Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives 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.

This bill would take effect immediately as a tax levy.