California bills · 2025-2026 Regular Session
California AB 895
Personal Income Tax Law: Corporation Tax Law: credits: fast food restaurants.
- Introduced
- In committee
- Passed House
- Passed Senate
- To Governor
- Became law
Sponsors
- Blanca Rubio (Democratic)
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 qualified taxpayers, defined to mean certain fast food restaurant franchisees or independent operators, in the amount of $12,000 per qualified fast food restaurant, as defined.
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 also 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
- 03/24/25 - Amended Assembly· Mar 24, 2025
- 02/19/25 - Introduced· Feb 19, 2025
- AB895
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 7, 2025 · House
In committee: Set, first hearing. Referred to REV. & TAX. suspense file. - Mar 25, 2025 · House
Re-referred to Com. on REV. & TAX. - Mar 24, 2025 · House
From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. - Mar 24, 2025 · House
Referred to Com. on REV. & TAX. - Feb 20, 2025 · House
From printer. May be heard in committee March 22. - Feb 19, 2025 · House
Read first time. To print.