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The Personal Income Tax Law and Corporation Tax Law allow various credits against the taxes imposed by those laws. This bill, for taxable years beginning on or after January 1, 2026, and before January 1, 2029, would allow a credit for expenses paid or incurred by a qualified taxpayer for an employee obtaining a food handler card, as specified. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives 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.
Introduced
Feb 3, 2026
Last Action
Mar 10, 2026
Session
CA 20252026
Sponsors
1 primary · 0 co
Re-referred to Com. on REV. & TAX.
From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
Referred to Com. on REV. & TAX.
From printer. May be heard in committee March 6.
Read first time. To print.
Get a plain-English explanation of what this bill does, who it affects, and why it matters.
Re-referred to Com. on REV. & TAX.