CA AB1228

Allows a tax credit against personal income tax and corporation tax for qualified food service businesses that purchase compostable cutlery for taxable years beginning January 1, 2020 through December 31, 2024

Credit amount equals 20% of costs paid or incurred during the taxable year for purchasing compostable cutlery

Defines "qualified taxpayer" as any food service business, with no gross income limitations

Prohibits taxpayers from claiming a deduction for amounts used to calculate the credit

Sections expire and are repealed on December 1, 2025, and the act takes effect immediately as a tax levy