AB 2326

  • California Assembly Bill
  • 2013-2014 Regular Session
  • Introduced in Assembly Feb 21, 2014
  • Assembly
  • Senate
  • Governor

Personal income tax: deductions: pet adoption costs.


The Personal Income Tax Law, in modified conformity with federal income tax laws, allows various deductions in computing the income that is subject to the taxes imposed by that law, including miscellaneous itemized deductions that are allowed only to the extent that the aggregate amount of those deductions exceed 2% of adjusted gross income. This bill, for taxable years beginning on or after January 1, 2015, and before January 1, 2020, would allow a deduction, not to exceed $100, under that law for the qualified costs paid or incurred by a taxpayer for the adoption of a pet from a qualified animal rescue organization. This bill would take effect immediately as a tax levy.

Bill Sponsors (1)



Nov 30, 2014


From committee without further action.

May 23, 2014


In committee: Set, second hearing. Held under submission.

May 14, 2014


In committee: Set, first hearing. Referred to APPR. suspense file.

  • Referral-Committee
APPR. suspense file. APPR

May 07, 2014


Re-referred to Com. on APPR.

  • Referral-Committee
Com. on APPR.

May 06, 2014


Read second time and amended.

May 05, 2014


From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (April 28).

Apr 21, 2014


In committee: Set, second hearing. Referred to REV. & TAX. suspense file.

  • Referral-Committee
REV. & TAX REV. & TAX. suspense file.

Apr 07, 2014


In committee: Set, first hearing. Hearing canceled at the request of author.

Mar 10, 2014


Referred to Com. on REV. & TAX.

  • Referral-Committee
Com. on REV. & TAX.

Feb 24, 2014


Read first time.

Feb 23, 2014


From printer. May be heard in committee March 25.

Feb 21, 2014


Introduced. To print.

Bill Text

Bill Text Versions Format
02/21/14 - Introduced PDF
05/06/14 - Amended Assembly PDF

Related Documents

Document Format
No related documents.


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