CaliforniaPersonal Income Tax Law: credits: in vitro fertilization.
What it does
The Personal Income Tax Law allows various credits against the taxes imposed by that law.
More detail
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.
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Where it stands
- Introduced
- Passed Assembly
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Feb 2From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.Latest
- Jan 31Died pursuant to Art. IV, Sec. 10(c) of the Constitution.Major
- 2025
- May 23In committee: Held under submission.
- May 21Joint Rule 62(a), file notice suspended. (Page 1627.)
- May 21In committee: Set, first hearing. Referred to APPR. suspense file.Minor
- May 14In committee: Hearing postponed by committee.
- May 8Re-referred to Com. on APPR.Minor
- May 7Read second time and amended.Major
- May 6From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 5. Noes 1.) (May 5).Major
- May 5
- Vote recorded Do pass as amended and be re-referred to the Committee on [Appropriations]. Result: pass.Lower
- Mar 17In committee: Set, first hearing. Referred to REV. & TAX. suspense file.Minor
- Feb 24Referred to Com. on REV. & TAX.Minor
- Feb 12From printer. May be heard in committee March 14.
- Feb 11Read first time. To print.Introduced