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CA SB1096
Bill
Status
Introduced
2/13/2026
Primary Sponsor
Megan Dahle
Click for details
AI Summary
- Creates a $1,500 personal income tax credit per dependent for qualified senior taxpayers for taxable years beginning January 1, 2026 through December 31, 2030
- Qualified taxpayers must be 65 years of age or older (or have a spouse who is/would have been 65+) as of the last day of the taxable year
- Taxpayers must have no earned income as part of their adjusted gross income for the year to qualify
- Legislative Analyst's Office must report to the Legislature by January 1, 2032 on the average credit amount claimed and number of taxpayers who used the credit
- The tax credit provision sunsets and is repealed on December 1, 2032
Legislative Description
Personal income tax: senior tax credit.
Last Action
Referred to Com. on REV. & TAX.
2/26/2026
Committee Referrals
Revenue and Taxation2/26/2026
Rules2/13/2026
Full Bill Text
No bill text available