We provide our own analysis of proposed tax law changes that affect taxpayers for the current year and the previous year. Assembly bill analyses are updated regularly.
2025 / 2026 Legislative session
AB 19 – (DeMaio) Education Choice and Parental Empowerment Act of 2025
Analysis – Amended 03/28/25
AB 27 – (Schiavo, et al.) Gross Income Exclusion: Chaquita Canyon Elevated Temperature Landfill Event
Analysis – Introduced 12/02/24 and Amended 03/03/25
Analysis – Amended 06/19/25
AB 53 – (Ramos and Pacheco, et al.) Gross Income Exclusions: Uniformed Services Retirement Pay & Survivor Benefit Plan Payments
Analysis – Introduced 12/02/24
Analysis – Amended 02/24/25
AB 97 – (Lackey) Gross Income Exclusion for 2020 Bobcat Fire
Analysis – Introduced 01/07/25
AB 231 – (Ta) California Work Opportunity Tax Credit (WOTC)
Analysis – Introduced 01/13/25
AB 232 – (Calderon, Gipson, and Valencia) Catastrophe Savings Accounts
Analysis – Introduced 01/13/25
Analysis – Amended 04/11/25
AB 241 – (Tangipa) Wildfire and Vegetation Management Voluntary Contribution Fund
Analysis – Introduced 01/14/25
AB 376 – (Tangipa) Gross Income Exclusions for Wildfire Insurance Proceeds
Analysis – Introduced 02/03/25
AB 386 – (Tangipa) Student Loan Payments Tax Credit
Analysis – Introduced 02/03/25
AB 389 – (Wallis, et al.) Fire-Resistant Home Improvements Tax Credit
Analysis – Introduced 02/03/25
Analysis – Amended 04/07/25
AB 397 – (González, Rodriguez, Sharp-Collins, et al.) Young Child Tax Credit – Qualifying Child Expansion
Analysis – Introduced 02/03/25
AB 398 – (Ahrens) California Earned Income Tax Credit – Minimum Credit Amount
Analysis – Introduced 02/04/25
AB 429 – (Hadwick, et al.) Gross Income Exclusion for the Dixie and Mill Fires
Analysis – Introduced 02/05/25 and Amended 05/08/25
AB 474 – (Ward) Nonprofit Home-Sharing Program Income Exclusion
Analysis – Introduced 02/06/25, Amended 03/19/25, and 04/01/25
Analysis – Amended 04/30/25 and 05/23/25
AB 480 – (Quirk-Silva) Low-Income Housing Tax Credit (LIHC)
Analysis – Introduced 02/10/25
AB 490 – (Tangipa) Deduction for Car Loan Interest Payments
Analysis – Introduced 02/10/25
AB 547 – (Tangipa) In Vitro Fertilization (IVF) Tax Credit
Analysis – Introduced 02/11/25
AB 658 – (Gonzalez, et al.) Mandatory Reporting for Increase in Vehicles Registration Fees
Analysis – Introduced 02/14/25
AB 691 – (Wallis) Pet Adoption and Medical Expenses Tax Credits
Analysis – Amended 03/13/25
AB 702 – (Ta) Gross Income Exclusion for Interest Income Theft
Analysis – Introduced 02/14/25
AB 703 – (Lee) California Pediatric Cancer Research Voluntary Contribution Fund
Analysis – Amended 03/24/25
Analysis – Amended 04/21/25
Analysis – FINAL
AB 733 – (Tangipa) State Agency Legislative Reporting
Analysis – Introduced 02/18/25
AB 755 – (Tangipa) Disaster Income Exclusion
Analysis – Amended 02/18/25
AB 814 – (Schiavo) Gross Income Exclusion for Law Enforcement Retirees
Analysis – Introduced 02/19/25
AB 819 – (Macedo) Electric Vehicle (EV) Charging Stations Tax Exemption
Analysis – Amended 03/24/25
AB 829 (Sharp-Collins) Parkinson’s Disease Research Voluntary Contribution Fund
Analysis – Introduced 02/19/25
Analysis – Amended 05/01/25 and 05/23/25
Analysis – Amended 06/18/25
AB 838 – (Ta) Renter’s Credit Restructure
Analysis – Introduced 02/19/25
AB 869 – (Irwin) State Agency Information Security Zero Trust Architecture
Analysis – Introduced 02/19/25
AB 895 – (Rubio) Fast-Food Restaurant Owner Tax Credit
Analysis – Amended 03/24/25
AB 918 – (Ransom) Gross Income Exclusion for First Responders
Analysis – Introduced 02/19/25
AB 921 – (Castillo, et al.) Generator Tax Credit
Analysis – Introduced 02/19/25
AB 976 – (Ávila Farías) Retail Security Tax Credit
Analysis – Introduced 02/20/25 and Amended 03/14/25
AB 984 – (Nguyen) California Achieving a Better Life Experience (CalABLE) Contribution Deductions
Analysis – Introduced 02/20/25
AB 1138 – (Zbur, et al.) California Motion Picture and Television Production Credit (Motion Picture Credit)
Analysis – Amended 03/28/25-04/22/25-05/23/25-06/02/25-06/23/25-06/24/25
AB 1057 – (Rodriguez and Bains) Gross Income Exclusion for First Responders Overtime Pay
Analysis – Introduced 02/20/25
Analysis – Amended 03/26/25 and 04/28/25
AB 1076 – (Addis) California Achieving a Better Life Experience (CalABLE) Direct Deposits
Analysis – Introduced 02/20/25, Amended 03/28/25 and 05/23/25
AB 1170 – (Dixon) Code Maintenance
Analysis – Introduced 02/21/25
AB 1219 – (Wallis) Personal Income Tax Reduction
Analysis – Introduced 02/21/25 and Amended 04/03/25
AB 1354 – (Wallis and Flora) Fire Insurance Tax Credit
Analysis – Introduced 02/21/25
AB 1402 – (McKinnor, et al.) Fresh Grants Program
Analysis – Introduced 02/21/25
AB 1428 – (Muratsuchi) California Affordable Childcare Act
Analysis – Amended 03/28/25 and 04/09/25
AB 1431 – (Tangipa) Rural Medical Care Professionals Tax Credit
Analysis – Introduced 02/21/25
Analysis – Amended 04/28/25
AB 1435 – (Nguyen) Business Cleanup Costs Tax Credit
Analysis – Introduced 02/21/25
Analysis – Amended 04/28/25
AB 1443 – (Castillo) Tips Income Exclusion
Analysis – Introduced 02/21/25
AB 1481 –(Tangipa and Gonzalez) Qualified Taxpayer Alien Relative Tax Credit
Analysis – Amended 03/24/25 and 04/28/25
AB 1518 – (Committee on Revenue and Taxation) Nonresident Group Return with Nonresident Alien
Analysis – Introduced 03/13/25
Analysis – FINAL
AB 1519 –(Committee on Revenue & Taxation) Federal Direct File Notification
Analysis – Introduced 03/13/25
2023 / 2024 Legislative session
AB 14 – (Davies, et al.) Childcare Costs Tax Credit
Analysis – Introduced 03/02/23
AB 17 – (Alanis) Personal Income Tax Reduction
Analysis – Introduced 12/05/22 and Amended 03/02/23
AB 26 – (Mike Fong & Santiago) Gross Income Exclusion for Federal Student Loan Debt Relief Plan
Analysis – Introduced 12/05/22 and Amended 03/22/23
Analysis – Amended 04/20/23
AB 35 – (Ting) Conformity to Gross Income Exclusion for Student Loan Forgiveness
Analysis – Introduced 12/05/22
AB 46 (Ramos, et al.) Gross Income Exclusions: Uniformed Services Retirement Pay & Survivor Benefit Plan Payments
Analysis – Introduced 12/05/22
Analysis – Amended 07/12/23
AB 52 (Grayson, et al.) Credit for Portion of Sales Tax Reimbursement or Use Tax Paid for Qualified Tangible Personal Property
Analysis – Amended 03/16/23
Analysis – Amended 04/19/23
Analysis – Amended 06/15/23
Analysis – FINAL
AB 59 – (Gallagher, et al.) Renter's Credit Restructure
Analysis – Introduced 12/06/22 and Amended 02/13/23
Analysis – Amended 04/05/23
AB 111 – (Committee on Budget) Gross Income Exclusion – Student Loan Forgiveness, Discharged Fees, and Emergency Financial Aid Grants
Analysis – Introduced 01/09/23, Amended 02/01/23, and 04/28/23
AB 129 – (Committee on Budget) Gross Income Exclusion for Payments to Members of the Interagency Council on Homelessness
Analysis – Amended 06/25/233
AB 178 – (Committee on Budget) Protect Our Coast and Oceans Voluntary Tax Contribution Minimum Fund Amount
Analysis – Amended 08/24/24
AB 259 – (Lee, et al.) Wealth Tax Act
Analysis – Introduced 01/19/23
AB 294 – (Petrie-Norris) Gross Income Exclusion for Wildfire Damage
Analysis – Introduced 01/25/23
Analysis – Amended 04/12/23
AB 339 – (Irwin) Qualified ABLE Program
Analysis – Amended 03/14/23
Analysis – FINAL
AB 346 – (Quirk-Silva) Low-Income Housing Tax Credit
Analysis – Introduced 01/31/23
Analysis – Amended 07/03/23 and 07/13/23
Analysis – FINAL
AB 441 – (Haney and Ting) Community Event: Farmers’ Market or Night Market Temporary Food Facility Permitting (Formerly Advanced, Periodic Payments: Earned Income Tax Credit, Young Child Tax Credit, and Foster Youth Tax Credit)
Analysis – Introduced 03/09/23 and 03/29/23
Analysis – Amended 08/16/23
AB 509 – (Fong) Gross Income Exclusion: Employer Student Loan Assistance
Analysis – Introduced 02/07/23
Analysis – Amended 04/05/23
AB 511 – (Dixon, et al.) California ALS Research Network Voluntary Tax Contribution Fund
Analysis – Introduced 02/07/23 and Amended 03/23/23
Analysis – Amended 04/18/23
Analysis – Amended 06/08/23
Analysis – FINAL
AB 514 – (Patterson & Lackey) Retired Police Dogs Refundable Tax Credit
Analysis – Introduced 02/07/23
AB 522 – (Kalra) Administrative Subpoenas
Analysis – Introduced 02/07/23
AB 559 – (Boerner Horvath) California Senior Citizen Advocacy Voluntary Tax Contribution Fund
Analysis – Introduced 02/08/23
Analysis – FINAL
AB 582 – (Connolly) Fire-Resistant Home Tax Credits
Analysis – Introduced 02/09/23 and Amended 03/13/23
Analysis – Amended 04/24/23
AB 629 – (Wallis) Gross Income Exclusion Golden State Scholarshare Trust
Analysis – Introduced 02/09/23
Analysis – Amended 04/25/23
AB 769 – (Bauer-Kahan) Clean Air Act Credit
Analysis – Amended 02/13/23
AB 778 – (Ta) Annual Tax and Minimum Franchise Tax Exemptions for Eligible Businesses
Analysis – Introduced 02/13/23
AB 855 (Jackson, et al.) Amounts Referred for Collection- Interest Rate Change
Analysis-Introduced 02/14/23.
AB 858 – (Muratsuchi) California Climate Cashback Program
Analysis – Introduced 02/14/23
AB 877 (Addis) Qualified Taxpayer Lodging Credit
Analysis- Introduced 02/14/23, Amended 03/20/23 and 04/20/23
AB 926 – (Papan) Employer-Assisted Housing Credit
Analysis – Introduced 02/14/23 and Amended 03/16/23, and 04/13/23
Analysis – Amended 04/24/23 and 05/03/23
AB 1002 – (Irwin and Caballero) EITC, FYTC and YCTC: Filing
Analysis – Introduced 02/15/23 and Amended 03/23/23, and 04/17/23
Analysis – FINAL
AB 1026 – (Ta) Qualified Tuition Program Deduction
Analysis – Introduced 02/15/23
AB 1105 – (Petrie-Norris) Gross Income Exclusion for Sales of Net Operating Losses
Analysis – Introduced 02/15/23 and Amended 03/07/23, 03/20/23, and 04/17/23
AB 1128 – (Santiago, et al.) Young Child Tax Credit: Qualifying Child
Analysis – Introduced 02/15/23
Analysis – Amended 04/12/23
AB 1135 (Lowenthal) State Toll-free Telephone Lease Lines
Analysis – Introduced 02/15/23
Analysis – Amended 01/03/24
AB 1208 (Schiavo) Health Care Affordability
Analysis – Introduced 02/16/23 and Amended 03/29/23
AB 1225 – (Dixon) State Agency Audit Reporting
Analysis – Introduced 2/16/23
AB 1268 (Irwin) Organ Donor Election on Tax Return
Analysis – Introduced 02/16/23 and Amended 03/27/23
Analysis – Amended 05/30/23
Analysis – FINAL
AB 1355 (Valencia) Refundable Earned Income Tax Credit (EITC)and Unemployment Insurance (UI) Benefits: Notification Requirements
Analysis – Introduced 02/17/23, Amended 04/04/23 and 05/01/23
Analysis – FINAL
AB 1397 (Low) Mandatory E-Pay Penalty Limitation
Analysis – Introduced 02/17/23 and Amended 03/23/23
AB 1400 (Bryan) College Access Tax Credit
Analysis – Introduced 02/17/23 and Amended 03/23/23
AB 1439 – (Garcia & Dodd) Low-Income Housing Credit/Farmworker Housing
Analysis – Amended 03/23/23
Analysis – Amended 05/01/23
Analysis – FINAL
AB 1456 – (Patterson, et al.) Sexually Violent Predators (previously – Qualified Guest Lecturer Tax Credit)
Analysis – Amended 03/29/23
Analysis – Amended 8/24/23
AB 1498 – (Gipson) California Earned Income Tax Credit - Minimum Credit
Analysis – Introduced 02/17/23
Analysis – Introduced 04/26/23
AB 1576 – (Wallis) Repeal of Business Credit Limitations for Disregarded Entities
Analysis – Introduced 02/17/23
Analysis – Amended 04/26/23
AB 1589 (Connolly) Qualified Tuition Program Deduction
Analysis – Amended 03/23/23
Analysis – Amended 04/11/23
AB 1634 (Bauer--Kahan) Qualified Childcare Deduction
Analysis – Amended 03/23/23 and 03/30/23
AB 1754 (Assembly Committee on Judiciary) Code Maintenance
Analysis – Introduced 03/02/23
Analysis – FINAL
AB 1765 – Committee on Revenue & Taxation) Franchise Tax Board Installment Agreement Expansion & Revivors for Limited Liability Companies
Analysis – Introduced 03/16/23
Analysis – Amended 08/14/23
Analysis – FINAL
AB 1828 (Waldron & Wood) Rare and Endangered Species Preservation Voluntary Tax Contribution Program/Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund
Analysis – Introduced 01/12/24
Analysis – Amended 03/07/24
Analysis – FINAL
AB 1860 (Bauer-Kahan) Gross Income Exclusion – Discharged Debt
Analysis – Introduced 01/18/24
AB 1865 (Jim Patterson, et al.) Homeownership Savings Account Exclusion
Analysis – Introduced 01/18/24 and Amended 02/15/24
Analysis – Amended 04/18/24
AB 1867 (Sanchez) Deduction for Homeowners' Insurance
Analysis – Introduced 01/18/24
AB 1928 (Sanchez and Patterson, et al.) Employees and Independent Contractors Worker Classification
Analysis – Introduced 01/25/24 and Amended 03/04/24
AB 1932 (Ward, et al.) Secondary Residence Mortgage Interest Deduction Disallowance – Housing, Homeownership, and Homelessness Prevention Fund
Analysis – Amended 04/03/24
AB 1964 (Fong) State Agency Zero-Based Budget Method
Analysis – Introduced 01/29/24
AB 1968 (Jackson) CalFresh Program Eligibility
Analysis – Amended 03/21/24
AB 1973 (Lackey, et al.) Gross Income Exclusion for Bobcat Fire
Analysis – Introduced 01/30/24
Analysis – Amended 04/18/24
AB 1981 (Lackey) Master Agreements for Statewide Financial Relief Payments
Analysis – Amended 04/01/24
AB 1983 (Maienschein) Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund
Analysis – Amended 03/11/24
Analysis – Amended 05/07/24
Analysis – FINAL
AB 2128 (Ta, et al.) Work Opportunity Tax Credit
Analysis – Introduced 02/06/24
Analysis – Amended 05/01/24
AB 2197 (Addis and Blakespear) Protect Our Coast and Oceans Voluntary Tax Contribution Fund
Analysis – Introduced 02/07/24
Analysis – FINAL
AB 2219 (Wallis) Security Surveillance System Tax Credit
Analysis – Introduced 02/07/24
Analysis – Amended 04/22/24
AB 2294 (Schiavo) New Employment Credit
Analysis – Introduced 02/12/24
AB 2312 (Wallis) Qualified Student Loans Deduction
Analysis – Amended 03/18/24
Analysis – Amended 05/07/24
AB 2486 (V. Fong) Administration of Income Tax Stabilization Fund
Analysis – Amended 03/18/24 and 04/15/24
AB 2524 (Ward) Long-Term Qualified Tuition Plan Gross Income Exclusion
Analysis – Introduced 02/13/24 and Amended 04/01/24
Analysis – Amended 05/01/24
AB 2616 (Lee) Secondary Residence Mortgage Interest Deduction Disallowance
Analysis – Introduced 02/14/24
AB 2689 (Bains & Kalra) California Alzheimer’s Disease and Related Dementia Research Voluntary Tax Contribution Fund
Analysis – Introduced 02/14/24 and Amended 03/18/24
Analysis – FINAL
AB 2769 (Ortega and Gipson) Income Tax Return Checkbox - Apprenticeships
Analysis – Amended 03/21/24 and 04/15/24
AB 2861 (Wallis) Gun Safe Tax Credit
Analysis – Amended 03/18/24
AB 2977 (Jackson) Young Child Tax Credit Expansion
Analysis – Amended 03/21/24 and 04/24/24
AB 2979 (Fong) California Victim Compensation Income Exclusion
Analysis – Amended 03/18/24
Analysis – Amended 04/17/24
Analysis –FINAL
AB 3051 (Muratsuchi and Rivas) California K–12 Climate Change Education Voluntary Tax Contribution Fund
Analysis – Amended 03/21/24, 04/08/24, and 04/22/24
AB 3160 (Gabriel, et al.) Low Income Housing Credit
Analysis – Amended 03/21/24, 04/18/24, and 05/20/24
Analysis – Amended 08/15/24 and 08/23/24
AB 3287 (Assembly Committee on Revenue and Taxation) Eliminating the Repeal Date for Electronic Communication
Analysis – Introduced 03/19/24
Analysis – FINAL
AB 3289 (Committee on Revenue and Taxation) Section 41 – Gross Income Exclusions Exemption
Analysis – Introduced 03/19/24
Analysis – FINAL
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