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Updated:   2026-02-04

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Measure
Authors Caballero  
Subject Personal income tax: credit: durable medical equipment.
Relating To relating to taxation, to take effect immediately, tax levy.
Title An act to add and repeal Section 17052.30 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.
Last Action Dt 2025-09-10
State Enrolled
Status In Floor Process
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
2025-10-01     Vetoed by the Governor.
2025-10-01     In Senate. Consideration of Governor's veto pending.
2025-09-16     Enrolled and presented to the Governor at 3 p.m.
2025-09-08     Assembly amendments concurred in. (Ayes 39. Noes 0. Page 2578.) Ordered to engrossing and enrolling.
2025-09-04     Read third time. Passed. (Ayes 78. Noes 0. Page 2909.) Ordered to the Senate.
2025-09-04     In Senate. Concurrence in Assembly amendments pending.
2025-09-02     Read second time. Ordered to third reading.
2025-08-29     From committee: Do pass. (Ayes 15. Noes 0.) (August 29).
2025-08-20     August 20 set for first hearing. Placed on APPR. suspense file.
2025-07-15     From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (July 14). Re-referred to Com. on APPR.
2025-07-07     From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
2025-06-24     June 23 set for first hearing. Placed on REV. & TAX. suspense file.
2025-06-05     Referred to Com. on REV. & TAX.
2025-05-29     Read third time. Passed. (Ayes 38. Noes 0. Page 1329.) Ordered to the Assembly.
2025-05-29     In Assembly. Read first time. Held at Desk.
2025-05-27     Ordered to special consent calendar.
2025-05-23     From committee: Do pass. (Ayes 6. Noes 0. Page 1213.) (May 23).
2025-05-23     Read second time. Ordered to third reading.
2025-05-20     Set for hearing May 23.
2025-05-19     May 19 hearing: Placed on APPR. suspense file.
2025-05-15     Set for hearing May 19.
2025-05-14     From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 1083.) (May 14). Re-referred to Com. on APPR.
2025-05-06     From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
2025-04-04     Set for hearing May 14.
2025-04-02     Re-referred to Com. on REV. & TAX.
2025-03-25     From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS.
2025-03-12     Referred to Com. on RLS.
2025-02-24     Read first time.
2025-02-24     From printer. May be acted upon on or after March 24.
2025-02-21     Introduced. To Com. on RLS. for assignment. To print.
Versions
Enrolled     2025-09-10
Amended Assembly     2025-07-07
Amended Senate     2025-05-06
Amended Senate     2025-03-25
Introduced     2025-02-21
Analyses TBD
Latest Text Bill Full Text
Latest Text Digest

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

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 an amount equal to 50% of unreimbursed costs paid or incurred by a taxpayer for the purchase of durable medical equipment, as defined, for use by a qualifying dependent, as defined, during the taxable year. The bill would limit the credit to $5,000 per taxable year for each qualifying dependent.

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.