CaliforniaPersonal income taxes: exemption credit: dependents.
What it does
The Personal Income Tax law authorizes an exemption credit of $227 for each dependent of a taxpayer for each taxable year beginning on or after January 1, 1999, adjusted for inflation, which may be reduced if a taxpayer's federal adjusted gross income exceeds a threshold amount. The credit amount for the 2025 taxable year is $475.
More detail
This bill would increase that credit to $700 for taxable years beginning on or after January 1, 2026, and before January 1, 2031, and would require that the Franchise Tax Board adjust that amount for inflation for taxable years beginning on or after January 1, 2027, as prescribed.
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
- Apr 27May 6 set for first hearing canceled at the request of author.Latest
- Apr 9Set for hearing May 6.
- Feb 26Referred to Com. on REV. & TAX.Minor
- Feb 19From printer. May be acted upon on or after March 21.
- Feb 18Introduced. Read first time. To Com. on RLS. for assignment. To print.Introduced