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Updated:   2026-02-04

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Measure
Authors Muratsuchi  
Subject California Affordable Childcare Act: Personal Income Tax and Corporation Tax.
Relating To relating to childcare.
Title An act to add Section 19602.6 to, and add and repeal Sections 17043.5 and 23151.5 of, the Revenue and Taxation Code, relating to childcare, and making an appropriation therefor.
Last Action Dt 2025-04-09
State Amended Assembly
Status Died
Flags
Vote Req Approp Fiscal Cmte Local Prog Subs Chgs Urgency Tax Levy Active?
Two Thirds Yes Yes No None No No 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.
2025-04-28     In committee: Set, second hearing. Hearing canceled at the request of author.
2025-04-21     In committee: Set, first hearing. Referred to suspense file.
2025-04-10     Re-referred to Com. on REV. & TAX.
2025-04-09     From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
2025-04-01     Re-referred to Com. on REV. & TAX.
2025-03-28     Referred to Com. on REV. & TAX.
2025-03-28     From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
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
Amended Assembly     2025-04-09
Amended Assembly     2025-03-28
Introduced     2025-02-21
Analyses TBD
Latest Text Bill Full Text
Latest Text Digest

The Personal Income Tax Law and the Corporation Tax Law impose taxes according to, or measured by, income derived from or attributable to sources within this state.

This bill, for taxable years beginning on or after January 1, 2026, and before January 1, 2031, in addition to any other taxes imposed by those laws, would impose a tax at a rate of 0.5% on that portion of income in excess of $10,000,000 during the taxable year, except as provided. The bill would establish the California Affordable Child Care Fund in the State Treasury and would direct all revenues, less reimbursement to the Franchise Tax Board for the administration of the additional tax, to be deposited into that fund. The bill would continuously appropriate the moneys in the fund to the State Treasurer for the purpose of establishing a grant program for licensed child care facilities, as described. By establishing a new continuously appropriated fund, this bill would make an appropriation.

This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIII A of the California Constitution, and thus would require for passage the approval of 2 3 of the membership of each house of the Legislature.