AB 647

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

Personal income taxes: credit: full-time community college students.

Abstract

The Personal Income Tax Law allows various credits against the taxes imposed by that law. This bill, upon appropriation of specified funds by the Legislature, for each taxable year beginning on or after January 1, 2018, and before January 1, 2023, would allow a credit under the Personal Income Tax Law in an amount equal to the fees and other expenses paid or incurred during the taxable year, as does not exceed $2,000, for the enrollment of a full-time community college student for whom the credit was not claimed in any prior taxable year, as specified. The bill would also allow a payment in excess of that credit amount upon appropriation by the Legislature. The bill would require a taxpayer claiming the credit to submit with his or her return a copy of the student's transcript evidencing completion of an academic year of full-time enrollment in a California community college. The bill would make related findings and declarations regarding the specific goals, purposes, and objectives, performance indicators, and data collection requirements for the credit.

Bill Sponsors (2)

Votes


No votes to display

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.

May 10, 2017

Assembly

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

  • Referral-Committee
APPR APPR. suspense file.

May 03, 2017

Assembly

Re-referred to Com. on APPR.

  • Referral-Committee
Com. on APPR.

May 02, 2017

Assembly

Read second time and amended.

May 01, 2017

Assembly

From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 2.) (April 24).

Apr 17, 2017

Assembly

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

Mar 22, 2017

Assembly

Re-referred to Com. on REV. & TAX.

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

Mar 21, 2017

Assembly

From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.

Mar 20, 2017

Assembly

Referred to Com. on REV. & TAX.

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

Feb 15, 2017

Assembly

From printer. May be heard in committee March 17.

Feb 14, 2017

Assembly

Read first time. To print.

Bill Text

Bill Text Versions Format
AB647 HTML
02/14/17 - Introduced PDF
03/21/17 - Amended Assembly PDF
05/02/17 - Amended Assembly PDF

Related Documents

Document Format
No related documents.

Sources

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