California bills · 2025-2026 Regular Session
California AB 1431
Personal income taxes: credit: medical services: rural areas.
- Introduced
- In committee
- Passed House
- Passed Senate
- To Governor
- Became law
Sponsors
- Tangipa (Republican)
Summary
Official abstract published by the California legislature· summary
The Personal Income Tax Law allows various credits against the taxes imposed by that law.
This bill, for taxable years beginning on or after January 1, 2026, and before January 1, 2031, would allow a credit against the taxes imposed by that law to a qualified taxpayer in an amount equal to the qualified income earned by the qualified taxpayer for medical services, as defined, performed in a rural area in the state, not to exceed $5,000 per taxable year, as specified.
Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements.
This bill would include additional information required for any bill authorizing a new tax expenditure.
This bill would take effect immediately as a tax levy.
Text versions
- 04/28/25 - Amended Assembly· Apr 28, 2025
- 02/21/25 - Introduced· Feb 21, 2025
- AB1431
Roll-call votes
No recorded votes on this bill.
Actions
- Feb 2, 2026 · House
From committee: Filed with the Chief Clerk pursuant to Joint Rule 56. - Jan 31, 2026 · House
Died pursuant to Art. IV, Sec. 10(c) of the Constitution. - May 5, 2025 · House
In committee: Set, second hearing. Held under submission. - Apr 29, 2025 · House
Re-referred to Com. on REV. & TAX. - Apr 28, 2025 · House
From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. - Apr 7, 2025 · House
In committee: Set, first hearing. Referred to REV. & TAX. suspense file. - Mar 13, 2025 · House
Referred to Com. on REV. & TAX. - Feb 24, 2025 · House
Read first time. - Feb 22, 2025 · House
From printer. May be heard in committee March 24. - Feb 21, 2025 · House
Introduced. To print.