CaliforniaPersonal income tax: credit: durable medical equipment.
What it does
The Personal Income Tax Law allows various credits against the tax imposed by that law.
More detail
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.
Where do you stand?
Choose your position
Tell your reps
Take a position to see your representatives and ways to contact them.
Where it stands
- Introduced
- Passed Senate
- Passed Assembly
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Mar 2Veto sustained.Latest
- Mar 2Stricken from file.
- 2025
- Oct 1In Senate. Consideration of Governor's veto pending.
- Oct 1Vetoed by the Governor Gavin Newsom.Major
- Sep 16Enrolled and presented to the Governor at 3 p.m.To Governor
- Sep 8Assembly amendments concurred in. (Ayes 39. Noes 0. Page 2578.) Ordered to engrossing and enrolling.Major
- Vote recorded Unfinished Business SB785 Caballero Concurrence. Result: pass.Upper
- Sep 4In Senate. Concurrence in Assembly amendments pending.
- Vote recorded SB 785 Caballero Senate Third Reading By Elhawary. Result: pass.Lower
- Sep 4Read third time. Passed. (Ayes 78. Noes 0. Page 2909.) Ordered to the Senate.Passed Assembly
- Sep 2Read second time. Ordered to third reading.Minor
- Aug 29From committee: Do pass. (Ayes 15. Noes 0.) (August 29).Minor
- Vote recorded Do pass. Result: pass.Lower
- Aug 20August 20 set for first hearing. Placed on APPR. suspense file.
- Jul 15From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (July 14). Re-referred to Com. on APPR.Minor
- Jul 14
- Vote recorded Do pass and be re-referred to the Committee on [Appropriations]. Result: pass.Lower
- Jul 7From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.Major
- Jun 24June 23 set for first hearing. Placed on REV. & TAX. suspense file.
- Jun 5Referred to Com. on REV. & TAX.Minor
- May 29In Assembly. Read first time. Held at Desk.Minor
- Vote recorded Special Consent. Result: pass.Upper
- May 29Read third time. Passed. (Ayes 38. Noes 0. Page 1329.) Ordered to the Assembly.Passed Senate
- May 27Ordered to special consent calendar.
- May 23Read second time. Ordered to third reading.Minor
- Vote recorded Do pass. Result: pass.Upper
- May 23From committee: Do pass. (Ayes 6. Noes 0. Page 1213.) (May 23).Minor
- May 20Set for hearing May 23.
- May 19May 19 hearing: Placed on APPR. suspense file.
- Vote recorded Placed on suspense file. Result: pass.Upper
- May 15Set for hearing May 19.
- May 14From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 1083.) (May 14). Re-referred to Com. on APPR.Minor
- Vote recorded Do pass, but first be re-referred to the Committee on [Appropriations]. Result: pass.Upper
- May 6From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.Major
- Apr 4Set for hearing May 14.
- Apr 2Re-referred to Com. on REV. & TAX.Minor
- Mar 25From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS.Major
- Mar 12Referred to Com. on RLS.Minor
- Feb 24Read first time.Minor
- Feb 24From printer. May be acted upon on or after March 24.
- Feb 21Introduced. To Com. on RLS. for assignment. To print.Introduced