Session:   
Updated:   2026-02-04

Home - Bills - Bill - Authors - Dates - Locations - Analyses - Organizations

Measure
Authors Alanis  
Subject Quick-Service Restaurant Young Workforce Apprenticeship Program: tax credits.
Relating To relating to apprenticeships.
Title An act to add Article 7 (commencing with Section 3130) to Chapter 4 of Division 3 of, and to repeal Section 3133 of, the Labor Code, and to add and repeal Sections 17053.92 and 23684 of the Revenue and Taxation Code, relating to apprenticeships.
Last Action Dt 2025-03-24
State Amended Assembly
Status Died
Flags
Vote Req Approp Fiscal Cmte Local Prog Subs Chgs Urgency Tax Levy Active?
Majority No Yes Yes 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.
2025-03-25     From committee chair, with author's amendments: Amend, and re-refer to Com. on L. & E. Read second time and amended.
2025-03-25     Re-referred to Com. on L. & E.
2025-03-24     Referred to Coms. on L. & E. and Rev. & Tax.
2025-03-24     From committee chair, with author's amendments: Amend, and re-refer to Com. on L. & E. Read second time and amended.
2025-01-15     From printer. May be heard in committee February 14.
2025-01-14     Read first time. To print.
Versions
Amended Assembly     2025-03-24
Introduced     2025-01-14
Analyses TBD
Latest Text Bill Full Text
Latest Text Digest

Existing law provides for the establishment of apprenticeship programs in various trades, to be approved by the Chief of the Division of Apprenticeship Standards within the Department of Industrial Relations in any trade in the state or in a city or trade area whenever the apprentice training needs justify the establishment.

This bill would require the division, upon appropriation by the Legislature, to establish and administer a Quick Service Restaurant Young Workforce Apprenticeship Program to provide grants, reimbursements, or other funding to apprenticeship programs for the support of quick-service restaurant youth apprenticeship programs, as described.

The Personal Income Tax Law and the Corporation Tax Law authorize 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 in the amount of $1,000 for each registered apprentice employed for at least 6 months by a qualified taxpayer, as defined, not to exceed 100 registered apprentices per taxable year per qualified taxpayer.

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.