California bills · 2025-2026 Regular Session
California AB 231
Income and corporation taxes: credits: work opportunity credit.
- Introduced
- In committee
- Passed House
- Passed Senate
- To Governor
- Became law
Sponsors
- Ta (Republican)
Summary
Official abstract published by the California legislature· summary
The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws.
This bill, for taxable years beginning on or after January 1, 2026, and before January 1, 2031, would allow a credit against those taxes to a qualified taxpayer in an amount equal to 40% of the qualified wages paid or incurred to a qualified employee employed during the taxable year. The bill would define a qualified employee for this purpose to mean an individual that, among other things, has been convicted of a felony, as provided, and has a hiring date not more than one year after the date the individual was convicted or was released from prison.
Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals 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 income tax expenditure.
This bill would take effect immediately as a tax levy.
Text versions
- 01/13/25 - Introduced· Jan 13, 2025
- AB231
Roll-call votes
State vote data last updated Oct 15, 2026, 8:04 PM.
| Date | Vote | Result | Your legislators |
|---|---|---|---|
| May 5, 2025 House | Do pass and be re-referred to the Committee on [Appropriations] | pass | Set your home in California to see |
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 23, 2025 · House
In committee: Held under submission. - May 21, 2025 · House
Joint Rule 62(a), file notice suspended. (Page 1627.) - May 21, 2025 · House
In committee: Set, first hearing. Referred to APPR. suspense file. - May 14, 2025 · House
In committee: Hearing postponed by committee. - May 6, 2025 · House
From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (May 5). Re-referred to Com. on APPR. - Mar 10, 2025 · House
In committee: Set, first hearing. Referred to REV. & TAX. suspense file. - Feb 10, 2025 · House
Referred to Com. on REV. & TAX. - Jan 14, 2025 · House
From printer. May be heard in committee February 13. - Jan 13, 2025 · House
Read first time. To print.