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Updated:   2026-02-04

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Measure
Authors Ta  
Subject Income and corporation taxes: credits: work opportunity credit.
Relating To relating to taxation, to take effect immediately, tax levy.
Title An act to add and repeal Sections 17053.10 and 23621.1 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.
Last Action Dt 2025-01-13
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.
2025-05-23     In committee: Held under submission.
2025-05-21     In committee: Set, first hearing. Referred to APPR. suspense file.
2025-05-21     Joint Rule 62(a), file notice suspended. (Page 1627.)
2025-05-14     In committee: Hearing postponed by 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.
2025-03-10     In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
2025-02-10     Referred to Com. on REV. & TAX.
2025-01-14     From printer. May be heard in committee February 13.
2025-01-13     Read first time. To print.
Versions
Introduced     2025-01-13
Analyses TBD
Latest Text Bill Full Text
Latest Text Digest

The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws.

This bill, for taxable years beginning on or after January 1, 2026, and before January 1, 2031, would allow a credit against those taxes to a qualified taxpayer in an amount equal to 40% of the qualified wages paid or incurred to a qualified employee employed during the taxable year. The bill would define a qualified employee for this purpose to mean an individual that, among other things, has been convicted of a felony, as provided, and has a hiring date not more than one year after the date the individual was convicted or was released from prison.

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 would include additional information required for any bill authorizing a new income tax expenditure.

This bill would take effect immediately as a tax levy.