SB 26

  • California Senate Bill
  • 2019-2020 Regular Session
  • Introduced in Senate Dec 03, 2018
  • Senate
  • Assembly
  • Governor

Personal income taxes: working families child care tax credit.

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. This bill would require, for taxable years beginning on or after January 1, 2020, and before January 1, 2025, for a taxpayer with an allowable credit for household and dependent care expenses necessary for gainful employment in excess of tax liability, a payment from the Tax Relief and Refund Account, a continuously appropriated account, to the taxpayer equal to the amount of the allowable credit that is in excess of tax liability, as provided. By authorizing additional payments from this account, the bill would make an appropriation.

Bill Sponsors (1)

Votes


Actions


Feb 03, 2020

Senate

Returned to Secretary of Senate pursuant to Joint Rule 56.

May 16, 2019

Senate

May 16 hearing: Held in committee and under submission.

May 10, 2019

Senate

Set for hearing May 16.

Apr 22, 2019

Senate

April 22 hearing: Placed on APPR. suspense file.

Apr 05, 2019

Senate

Set for hearing April 22.

Apr 03, 2019

Senate

From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 550.) (April 3). Re-referred to Com. on APPR.

  • Committee-Passage-Favorable
  • Committee-Passage
  • Referral-Committee
Com. on APPR.

Mar 27, 2019

Senate

Set for hearing April 3.

Mar 18, 2019

Senate

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

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

Jan 16, 2019

Senate

Referred to Com. on GOV. & F.

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

Dec 04, 2018

Senate

From printer. May be acted upon on or after January 3.

Dec 03, 2018

Senate

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

Bill Text

Bill Text Versions Format
SB26 HTML
12/03/18 - Introduced PDF
03/18/19 - Amended Senate PDF

Related Documents

Document Format
No related documents.

Sources

Data on Open States is updated periodically throughout the day from the official website of the California State Legislature.

If you notice any inconsistencies with these official sources, feel free to file an issue.