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CA AB1698
Bill
Status
Introduced
2/3/2026
Primary Sponsor
Juan Alanis
Click for details
AI Summary
- Creates a tax credit for small businesses (fewer than 50 employees) to offset expenses paid for employees obtaining food handler cards required under Health and Safety Code Section 113948
- Credit applies to both personal income tax and corporation tax for taxable years beginning January 1, 2026, through December 31, 2028
- Caps the credit at $250 per taxpayer per taxable year
- Requires all of the taxpayer's employees to be in compliance with food handler card requirements to qualify
- Provisions automatically repeal on December 1, 2030, and take effect immediately as a tax levy
Legislative Description
Personal Income Tax Law: Corporation Tax Law: credits: food handler card.
Last Action
Re-referred to Com. on REV. & TAX.
3/10/2026
Committee Referrals
Revenue and Taxation2/17/2026
Full Bill Text
No bill text available