California 20252026 Regular Session Status: In Committee 25 D cosponsors

AB 397 — Personal Income Tax Law: young child tax credit.

Last action — From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Assembly
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill is in committee in the Assembly. Introduced February 03, 2025. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the Assembly.

Prognosis

Advancing 46% · moderate confidence

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

  • In Committee

    Current position in the legislative process.

  • 28 sponsors

    1 primary, 27 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (25 D).

  • Cleared a recorded vote

    Passed 1 recorded vote so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

The Personal Income Tax Law allows various credits against the taxes imposed by that law, including a young child tax credit to a qualified taxpayer in a specified amount multiplied by the earned income tax credit adjustment factor, as provided. That law also allows a payment from the continuously appropriated Tax Relief and Refund Account for an amount in excess of tax liability. Existing law defines "qualified taxpayer" for this purpose to include an eligible individual, as defined, who has a qualifying child, defined to be a child younger than 6 years of age as of the last day of the taxable year, and who meets other specified criteria. This bill, for taxable years beginning on or after January 1, 2025, would instead define a "qualifying child" to mean a child younger than a specified age as of the last day of the taxable year, as described. By increasing the payments from the Tax Relief and Refund Account, a continuously appropriated fund, the bill would make an appropriation. 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 tax expenditure.

Bill Text

What changed in the latest version

1 added · 1 removed

Plain-language change summary

The amended version of Bill AB 397 has added specific language to clarify its intent, while removing some redundant information from the original text. This change is important because it makes the bill easier to understand and ensures that the key points are communicated more effectively. Clear language can help garner support and prevent misinterpretations of the law once it's passed.

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Action History

  1. From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

  2. Died pursuant to Art. IV, Sec. 10(c) of the Constitution.

  3. In committee: Held under submission.

  4. Joint Rule 62(a), file notice suspended. (Page 1627.)

  5. In committee: Set, first hearing. Referred to APPR. suspense file.

  6. In committee: Hearing postponed by committee.

  7. From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 1.) (April 28). Re-referred to Com. on APPR.

  8. Coauthors revised.

  9. In committee: Set, first hearing. Referred to REV. & TAX. suspense file.

  10. Referred to Com. on REV. & TAX.

  11. From printer. May be heard in committee March 6.

  12. Read first time. To print.

Sponsors

Sponsorship breakdown

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1 sponsors · 27 co-sponsors · 94 not signed on · 1 voted No

Sponsors (1)

Co-sponsors (27)

Not signed on (94)

94 members have not signed on to this bill.

Show all 94 →

"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.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does AB 397 do?
The Personal Income Tax Law allows various credits against the taxes imposed by that law, including a young child tax credit to a qualified taxpayer in a specified amount multiplied by the earned income tax credit adjustment factor, as provided. That law also allows a payment from the continuously appropriated Tax Relief and Refund Account for an amount in excess of tax liability. Existing law defines "qualified taxpayer" for this purpose to include an eligible individual, as defined, who has a qualifying child, defined to be a child younger than 6 years of age as of the last day of the taxable year, and who meets other specified criteria. This bill, for taxable years beginning on or after January 1, 2025, would instead define a "qualifying child" to mean a child younger than a specified age as of the last day of the taxable year, as described. By increasing the payments from the Tax Relief and Refund Account, a continuously appropriated fund, the bill would make an appropriation. 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 tax expenditure.
Who sponsors AB 397?
AB 397 is sponsored by Cervantes, Padilla, Smallwood-Cuevas, Ward, Christopher M. (Democratic), Stefani, Catherine (Democratic), Soria, Esmeralda (Democratic), Solache, Jr., José Luis (Democratic), Schiavo, Pilar (Democratic), Rubio, Blanca E. (Democratic), Rogers, Chris (Democratic), Rodriguez, Michelle (Democratic), Patel, Darshana R. (Democratic), Ortega, Liz (Democratic), Nguyen, Stephanie (Democratic), Lee, Alex (Democratic), Jackson, Corey A. (Democratic), Fong, Mike (Democratic), Bryan, Isaac G. (Democratic), Bonta, Mia (Democratic), Bains, Jasmeet (Democratic), Alvarez, David (Democratic), Ahrens, Patrick (Democratic), Rodriguez, Celeste (Democratic), González, Mark (Democratic), Ransom, Rhodesia (Democratic), Elhawary, Sade (Democratic), Schultz, Nick (Democratic), and Sharp-Collins, LaShae (Democratic).
What is the current status of AB 397?
This bill is in committee in the Assembly. Introduced February 03, 2025. It must pass committee before a floor vote.
Where can I track AB 397?
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Last checked for changes 3 months ago · updated continuously

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