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CA AB2676

Bill

Status

Failed

11/30/2016

Primary Sponsor

Rocky Chavez

Click for details

Origin

State Assembly

2015-2016 Session

AI Summary

  • Increases the state dependent care tax credit for taxable years beginning January 1, 2016 through December 31, 2018 for taxpayers with adjusted gross income of $70,000 or less
  • Raises credit percentage from 43% to 50% for taxpayers with $40,000 to $70,000 in adjusted gross income, and from 34% to 65% for those with $40,000 or less
  • Reverts to prior credit percentages (50%, 43%, 34%) for taxable years beginning on or after January 1, 2019
  • Maintains existing limitations on employment-related expenses (must be in California) and earned income definitions, including Armed Forces compensation
  • Takes effect immediately as a tax levy

Legislative Description

Income taxes: credit: dependent care.

Last Action

From committee without further action.

11/30/2016

Committee Referrals

Appropriations5/12/2016
Revenue and Taxation3/10/2016

Full Bill Text

No bill text available