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Updated:   2026-02-04

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Measure
Authors Tangipa  
Subject Personal Income Tax Law: credits: in vitro fertilization.
Relating To relating to taxation, to take effect immediately, tax levy.
Title An act to add and repeal Section 17053 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.
Last Action Dt 2025-05-07
State Amended Assembly
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.
2025-05-08     Re-referred to Com. on APPR.
2025-05-07     Read second time and amended.
2025-05-06     From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 5. Noes 1.) (May 5).
2025-03-17     In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
2025-02-24     Referred to Com. on REV. & TAX.
2025-02-12     From printer. May be heard in committee March 14.
2025-02-11     Read first time. To print.
Versions
Amended Assembly     2025-05-07
Introduced     2025-02-11
Analyses TBD
Latest Text Bill Full Text
Latest Text Digest

The Personal Income Tax Law allows various credits against the taxes imposed by that law.

This bill, for each taxable year beginning on or after January 1, 2026, and before January 1, 2031, would allow a credit against the taxes imposed under that law to a qualified taxpayer, as defined, for the qualified expenses of in vitro fertilization, as defined, not to exceed $5,000 paid or incurred during the taxable year.

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.