CaliforniaPersonal income tax: senior tax credit: dependents: qualifying child.
What it does
The Personal Income Tax Law allows various credits against the taxes imposed by that law, including a credit of $227 for each dependent, as defined, of a taxpayer for each taxable year beginning on or after January 1, 1999, as adjusted for inflation, and which may be reduced if a taxpayer's federal adjusted gross income exceeds a threshold amount.
More detail
This bill would allow a credit against the taxes imposed by the Personal Income Tax Law for each taxable year beginning on or after January 1, 2026, and before January 1, 2031, to a qualified taxpayer in an amount equal to $1,500 per qualified dependent, as defined. The bill would define "qualified taxpayer" for these purposes to mean a taxpayer who is or would have been, or whose spouse is or would have been, as applicable, 65 years of age or older as of the last day of the taxable year and for whom no part of their adjusted gross income for the taxable year consists of earned income, as defined.
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.
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Where it stands
- Introduced
- Passed Senate
- Passed Assembly
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Aug 13August 13 hearing: Held in committee and under submission.Latest
- Aug 7Set for hearing August 13.
- Jun 29June 29 hearing: Placed on APPR. suspense file.
- Vote recorded Placed on suspense file. Result: pass.Upper
- Jun 19Set for hearing June 29.
- Jun 10From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 4686.) (June 10). Re-referred to Com. on APPR.Minor
- Vote recorded Do pass, but first be re-referred to the Committee on [Appropriations]. Result: pass.Upper
- Jun 3Set for hearing June 10.
- Jun 3From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.Major
- May 6May 6 set for first hearing. Failed passage in committee. (Ayes 1. Noes 1. Page 4154.) Reconsideration granted.Minor
- Vote recorded [First] hearing set for [05-06-2026]: Failed passage in Committee. Reconsideration granted. Result: pass.Upper
- Vote recorded Do pass, but first be re-referred to the Committee on [Appropriations]. Result: fail.Upper
- Apr 9Set for hearing May 6.
- Feb 26Referred to Com. on REV. & TAX.Minor
- Feb 17From printer. May be acted upon on or after March 16.
- Feb 13Introduced. Read first time. To Com. on RLS. for assignment. To print.Introduced