Shannon Grove
- Republican
- Senator
- District 12
Author
The Personal Income Tax Law allows various credits against the taxes imposed by that law. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would allow a credit against those taxes for each taxable year beginning on or after January 1, 2021, and before January 1, 2026, in an amount equal to 50% of the amount paid or incurred by a qualified taxpayer, as defined, during the taxable year for qualified costs, as defined, related to virtual learning for a qualified dependent, as defined, not to exceed $2,250 per qualified dependent for any taxable year. This bill would also state the intent of the Legislature to comply with the additional information requirement for any bill authorizing a new income tax expenditure. This bill would take effect immediately as a tax levy.
Returned to Secretary of Senate pursuant to Joint Rule 56.
May 20 hearing: Held in committee and under submission.
Set for hearing May 20.
May 17 hearing: Placed on APPR suspense file.
Set for hearing May 17.
From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 1045.) (May 6). Re-referred to Com. on APPR.
Set for hearing May 6.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on GOV. & F.
Joint Rule 55 suspended. (Ayes 32. Noes 4. Page 272.)
(Ayes 32. Noes 4.)
Art. IV. Sec. 8(a) of the Constitution dispensed with.
From printer. May be acted upon on or after March 21.
Introduced. Read first time. To Com. on RLS. for assignment. To print.
| Bill Text Versions | Format |
|---|---|
| SB610 | HTML |
| 02/18/21 - Introduced | |
| 04/05/21 - Amended Senate |
| Document | Format |
|---|---|
| 05/03/21- Senate Governance and Finance | |
| 05/14/21- Senate Appropriations |
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