SB 1211

  • California Senate Bill
  • 2017-2018 Regular Session
  • Introduced in Senate Feb 15, 2018
  • Senate
  • Assembly
  • Governor

Income taxes: credits: apprenticeships.

Abstract

The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws. Existing law provides for the establishment of apprenticeship programs in various trades, to be approved by the Chief of the Division of Apprenticeship Standards in any trade in the state or in a city or trade area whenever the apprentice training needs justify the establishment. This bill, for taxable years beginning on or after January 1, 2019, and before January 1, 2024, would allow a credit against the taxes imposed under those tax laws in an amount equal to 50% of wages paid by the taxpayer to a registered apprentice during the taxable year, not to exceed $2,500, for each registered apprentice trained by the taxpayer in the taxable year. The bill would limit the aggregate amount of credits that may be allocated and certified pursuant to those provisions to $10,000,000 per fiscal year for income tax credits and $10,000,000 per fiscal year for corporate tax credits. The bill would require the Division of Apprenticeship Standards to perform certain duties in order to allocate and certify these credits. This bill would take effect immediately as a tax levy.

Bill Sponsors (1)

Votes


Actions


May 25, 2018

Senate

May 25 hearing: Held in committee and under submission.

May 23, 2018

Senate

Set for hearing May 25.

May 22, 2018

Senate

May 22 hearing: Placed on APPR. suspense file.

May 18, 2018

Senate

Set for hearing May 22.

May 16, 2018

Senate

Read second time and amended. Re-referred to Com. on APPR.

  • Amendment-Passage
  • Reading-2
  • Referral-Committee
  • Reading-1
Com. on APPR.

May 15, 2018

Senate

From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 4995.) (May 9).

May 02, 2018

Senate

Set for hearing May 9.

May 01, 2018

Senate

From committee with author's amendments. Read second time and amended. Re-referred to Com. on GOV. & F.

  • Reading-2
  • Referral-Committee
  • Amendment-Passage
  • Committee-Passage
  • Reading-1
Com. on GOV. & F.

Mar 01, 2018

Senate

Referred to Com. on GOV. & F.

  • Referral-Committee
Com. on GOV. & F.

Feb 16, 2018

Senate

From printer. May be acted upon on or after March 18.

Feb 15, 2018

Senate

Introduced. Read first time. To Com. on RLS. for assignment. To print.

Bill Text

Bill Text Versions Format
SB1211 HTML
02/15/18 - Introduced PDF
05/01/18 - Amended Senate PDF
05/16/18 - Amended Senate PDF

Related Documents

Document Format
No related documents.

Sources

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