CA AB2479

Makes a nonsubstantive technical change to California's existing employment tax credit, replacing "employee and pays" with "employee, that pays" in the statutory language

The underlying credit allows qualified taxpayers hiring full-time employees in designated census tracts or economic development areas to claim 35% of qualified wages paid to those employees

Credit applies to taxable years beginning on or after January 1, 2014, and before January 1, 2026

No fiscal impact: requires only a majority vote, has no appropriation, and does not affect local programs