California bills · 2025-2026 Regular Session
California SB 785
Personal income tax: credit: durable medical equipment.
- Introduced
- In committee
- Passed Senate
- Passed House
- To Governor
- Vetoed
Sponsors
- Caballero (Democratic)
Summary
Official abstract published by the California legislature· summary
The Personal Income Tax Law allows various credits against the tax 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 those taxes in an amount equal to 50% of unreimbursed costs paid or incurred by a taxpayer for the purchase of durable medical equipment, as defined, for use by a qualifying dependent, as defined, during the taxable year. The bill would limit the credit to $5,000 per taxable year for each qualifying dependent.
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
- 09/10/25 - Enrolled· Sep 10, 2025
- 07/07/25 - Amended Assembly· Jul 7, 2025
- 05/06/25 - Amended Senate· May 6, 2025
- 03/25/25 - Amended Senate· Mar 25, 2025
- 02/21/25 - Introduced· Feb 21, 2025
- SB785
Roll-call votes
State vote data last updated Oct 16, 2026, 4:04 AM.
| Date | Vote | Result | Your legislators |
|---|---|---|---|
| Sep 8, 2025 Senate | Unfinished Business SB785 Caballero Concurrence | pass | Set your home in California to see |
| Sep 4, 2025 House | SB 785 Caballero Senate Third Reading By Elhawary | pass | Set your home in California to see |
| Aug 29, 2025 House | Do pass. | pass | Set your home in California to see |
| Jul 14, 2025 House | Do pass and be re-referred to the Committee on [Appropriations] | pass | Set your home in California to see |
| May 29, 2025 Senate | Special Consent | pass | Set your home in California to see |
| May 23, 2025 Senate | Do pass | pass | Set your home in California to see |
| May 19, 2025 Senate | Placed on suspense file | pass | Set your home in California to see |
| May 14, 2025 Senate | Do pass, but first be re-referred to the Committee on [Appropriations] | pass | Set your home in California to see |
Actions
- Mar 2, 2026 · Senate
Veto sustained. - Mar 2, 2026 · Senate
Stricken from file. - Oct 1, 2025 · Senate
In Senate. Consideration of Governor's veto pending. - Oct 1, 2025 · Senate
Vetoed by the Governor. - Sep 16, 2025 · Legislature
Enrolled and presented to the Governor at 3 p.m. - Sep 8, 2025 · Senate
Assembly amendments concurred in. (Ayes 39. Noes 0. Page 2578.) Ordered to engrossing and enrolling. - Sep 4, 2025 · Senate
In Senate. Concurrence in Assembly amendments pending. - Sep 4, 2025 · House
Read third time. Passed. (Ayes 78. Noes 0. Page 2909.) Ordered to the Senate. - Sep 2, 2025 · House
Read second time. Ordered to third reading. - Aug 29, 2025 · House
From committee: Do pass. (Ayes 15. Noes 0.) (August 29). - Aug 20, 2025 · House
August 20 set for first hearing. Placed on APPR. suspense file. - Jul 15, 2025 · House
From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (July 14). Re-referred to Com. on APPR. - Jul 7, 2025 · House
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX. - Jun 24, 2025 · House
June 23 set for first hearing. Placed on REV. & TAX. suspense file. - Jun 5, 2025 · House
Referred to Com. on REV. & TAX. - May 29, 2025 · House
In Assembly. Read first time. Held at Desk. - May 29, 2025 · Senate
Read third time. Passed. (Ayes 38. Noes 0. Page 1329.) Ordered to the Assembly. - May 27, 2025 · Senate
Ordered to special consent calendar. - May 23, 2025 · Senate
Read second time. Ordered to third reading. - May 23, 2025 · Senate
From committee: Do pass. (Ayes 6. Noes 0. Page 1213.) (May 23). - May 20, 2025 · Senate
Set for hearing May 23. - May 19, 2025 · Senate
May 19 hearing: Placed on APPR. suspense file. - May 15, 2025 · Senate
Set for hearing May 19. - May 14, 2025 · Senate
From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 1083.) (May 14). Re-referred to Com. on APPR. - May 6, 2025 · Senate
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX. - Apr 4, 2025 · Senate
Set for hearing May 14. - Apr 2, 2025 · Senate
Re-referred to Com. on REV. & TAX. - Mar 25, 2025 · Senate
From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS. - Mar 12, 2025 · Senate
Referred to Com. on RLS. - Feb 24, 2025 · Senate
Read first time. - Feb 24, 2025 · Senate
From printer. May be acted upon on or after March 24. - Feb 21, 2025 · Senate
Introduced. To Com. on RLS. for assignment. To print.