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Updated:   2026-02-04

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Measure
Authors Choi  
Coauthors: Alvarado-Gil   Ochoa Bogh   Alanis   Wallis  
Subject Personal Income Tax Law: Corporation Tax Law: credits: retail security measures.
Relating To relating to taxation, to take effect immediately, tax levy.
Title An act to add and repeal Sections 17053.89 and 23683 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.
Last Action Dt 2025-05-07
State Amended Senate
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     Returned to Secretary of Senate pursuant to Joint Rule 56.
2025-05-14     May 14 set for first hearing. Failed passage in committee. (Ayes 1. Noes 4. Page 1083.) Reconsideration granted.
2025-05-07     From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
2025-03-18     Set for hearing May 14.
2025-03-05     Referred to Com. on REV. & TAX.
2025-02-21     From printer. May be acted upon on or after March 23.
2025-02-20     Introduced. Read first time. To Com. on RLS. for assignment. To print.
Versions
Amended Senate     2025-05-07
Introduced     2025-02-20
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, 2025, and before January 1, 2030, would allow a credit against those taxes to a qualified taxpayer, as defined, for retail theft prevention measures, as specified. The bill would limit the credit allowed to a taxpayer to no more than $10,000 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 also would include additional information required for any bill authorizing a new tax expenditure.

This bill would take effect immediately as a tax levy.