AB 230

  • California Assembly Bill
  • 2017-2018 Regular Session
  • Introduced in Assembly
  • Assembly
  • Senate
  • Governor

Personal income taxes: credit: dependent care.

Abstract

The Personal Income Tax Law, in modified conformity to federal income tax law, authorizes a credit for household and dependent care expenses necessary for gainful employment, as provided. That law provides that the amount of the state credit is a percentage of the allowable federal credit, with the percentage dependent on adjusted gross income, as provided. This bill, for taxable years beginning on or after January 1, 2017, and before January 1, 2020, would increase the amount of the applicable state credit percentage for taxpayers with adjusted gross income amounts of $70,000 or less, as provided. The bill would make these provisions operative on the effective date of any budget measure enacted in 2017 that specifically appropriates funds to the Franchise Tax Board for its costs to administer these provisions for that taxable year. This bill would take effect immediately as a tax levy.

Bill Sponsors (1)

Votes


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Actions


Feb 01, 2018

Assembly

From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

Jan 31, 2018

Assembly

Died pursuant to Art. IV, Sec. 10(c) of the Constitution.

May 26, 2017

Assembly

In committee: Held under submission.

Apr 26, 2017

Assembly

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

  • Referral-Committee
APPR APPR. suspense file.

Apr 19, 2017

Assembly

Re-referred to Com. on APPR.

  • Referral-Committee
Com. on APPR.

Apr 18, 2017

Assembly

Read second time and amended.

Apr 17, 2017

Assembly

From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (April 3).

Mar 20, 2017

Assembly

In committee: Hearing postponed by committee.

Mar 13, 2017

Assembly

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

Feb 06, 2017

Assembly

Referred to Com. on REV. & TAX.

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

Jan 27, 2017

Assembly

From printer. May be heard in committee February 26.

Jan 26, 2017

Assembly

Read first time. To print.

Bill Text

Bill Text Versions Format
AB230 HTML
01/26/17 - Introduced PDF
04/18/17 - Amended Assembly PDF

Related Documents

Document Format
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Sources

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