Personal Income Tax Law: retired police dogs: tax credit.
Do you support it?
Want to know if it passes?
We'll email you when AB 514 moves — a committee vote, a floor vote, or a signature. Nothing else.
Free forever · unsubscribe in one click.
Your answer was recorded either way.
Which district are you in?
Your ZIP is all we need to match you to your own representatives — so we can tell you how they voted on AB 514.
You're tracking AB 514
We'll email you the moment it moves.
AB 514 — Personal Income Tax Law: retired police dogs: tax credit.
Last action — From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
No card. One bill, free forever — alerts when it moves.
-
✓Introduced
-
2In Committee
-
3Passed Assembly
-
4Passed Senate
-
5To Executive
-
6Enacted
This bill died with 2023-2024 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.
Summary
The Personal Income Tax Law allows various credits against the taxes imposed by that law. Existing law establishes the continuously appropriated Tax Relief and Refund Account and provides that payments required to be made to taxpayers or other persons from the Personal Income Tax Fund are to be paid from that account. This bill would, for taxable years beginning on or after January 1, 2025, and before January 1, 2030, allow a credit against the tax imposed by that law in an amount equal to $1,500 to a taxpayer for the adoption of a retired law enforcement dog, as provided. The bill would require the amount of the credit exceeding the taxpayer's liability to be credited against other amounts due, if any, and would require the balance, upon appropriation, to be paid from the Tax Relief and Refund Account and refunded to the taxpayer. Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives 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.
Bill Text
What changed in the latest version
1 added · 1 removed1 line(s) added, 1 removed.
Bill Number Bill Keyword Home Bill Information California Law Publications Other Resources My Subscriptions My Favorites Bill Information >> Bill Search >> Text Bill TextBillText Information PDF2 Bill PDF |Add To My Favorites | Version:
View plain text versions (2)
- Introduced 02/07/23 - Introduced Current pdf February 07, 2023
- AB514 View text html
Action History
-
From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
-
Died pursuant to Art. IV, Sec. 10(c) of the Constitution.
-
In committee: Set, second hearing. Held under submission.
-
Introduced measure version corrected.
-
Coauthors revised.
-
In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
-
Referred to Com. on REV. & TAX.
-
From printer. May be heard in committee March 10.
-
Read first time. To print.
Sponsors
- Joe Patterson · Primary
- Tom Lackey · Cosponsor
- Phillip Chen · Cosponsor
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 2 co-sponsors · 119 not signed on
Sponsors (1)
- Patterson, Joe Republican
Co-sponsors (2)
- Lackey, Tom Republican
- Chen, Phillip Republican
Not signed on (119)
119 members have not signed on to this bill.
Show all 119 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Subjects
Frequently asked questions
- What does AB 514 do?
- The Personal Income Tax Law allows various credits against the taxes imposed by that law. Existing law establishes the continuously appropriated Tax Relief and Refund Account and provides that payments required to be made to taxpayers or other persons from the Personal Income Tax Fund are to be paid from that account. This bill would, for taxable years beginning on or after January 1, 2025, and before January 1, 2030, allow a credit against the tax imposed by that law in an amount equal to $1,500 to a taxpayer for the adoption of a retired law enforcement dog, as provided. The bill would require the amount of the credit exceeding the taxpayer's liability to be credited against other amounts due, if any, and would require the balance, upon appropriation, to be paid from the Tax Relief and Refund Account and refunded to the taxpayer. Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives 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.
- Who sponsors AB 514?
- AB 514 is sponsored by Patterson, Joe (Republican), Lackey, Tom (Republican), and Chen, Phillip (Republican).
- What is the current status of AB 514?
- This bill died with 2023-2024 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
- Where can I track AB 514?
- Track AB 514 free on One Click Politics — get push/email alerts when it moves.
Make your voice heard on AB 514
Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.
Stay ahead of AB 514
Last checked for changes 3 months ago · updated continuously
One Click Politics tracks every bill in Congress and all 50 states.
Track this bill →