AB 248 — Income taxes: credit: qualified medical services exclusion: hiring credit.
Last action — From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
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✓Introduced
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2In Committee
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3Passed Assembly
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4Passed Senate
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5To Executive
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6Enacted
This bill died with 2011-2012 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 authorizes various credits against the taxes imposed by that law, including a credit in an amount equal to $3,000 for each net increase of full-time employee hired during the taxable year by a qualified employer, as defined. Existing law caps the total amount of that credit that may be allocated under those provisions to $400,000,000. This bill would reduce the total amount of credit that may be allocated under those laws to $250,000,000. This bill would authorize a credit against those taxes for each taxable year beginning on or after January 1, 2013, and before January 1, 2016, in an amount equal to 25% of the value of qualified medical services, as defined, personally provided by a qualified taxpayer during the taxable year. This bill would cap the total amount of credit that may be allocated to $150,000,000. This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature. This bill would take effect immediately as a tax levy.
Bill Text
- Amended 01/11/12 - Amended Assembly Current pdf January 11, 2012
- Amended 06/13/11 - Amended Assembly pdf June 13, 2011
- Introduced 02/03/11 - Introduced pdf February 03, 2011
- AB248 View text html
Action History
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From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
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Died pursuant to Art. IV, Sec. 10(c) of the Constitution.
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In committee: Set, first hearing. Held under submission.
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In committee: Set, first hearing. Referred to APPR. suspense file.
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Re-referred to Com. on APPR.
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Read second time and amended.
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From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 6. Noes 3.) (January 9).
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In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
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Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 96.
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Re-referred to Com. on HIGHER ED.
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From committee chair, with author's amendments: Amend, and re-refer to Com. on HIGHER ED. Read second time and amended.
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In committee: Set, second hearing. Hearing canceled at the request of author.
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In committee: Set, first hearing. Hearing canceled at the request of author.
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Referred to Com. on HIGHER ED.
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From printer. May be heard in committee March 6.
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Read first time. To print.
Sponsors
- Perea · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 121 not signed on
Sponsors (1)
- Perea
Co-sponsors (0)
None.
Not signed on (121)
121 members have not signed on to this bill.
Show all 121 →"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.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Democratic | 1 | 0 | 0 | 0 |
| Unaffiliated | 5 | 3 | 0 | 0 |
| Total | 6 | 3 | 0 | 0 |
| % of votes cast | 67% | 33% | 0% | 0% |
How each member voted (9)
| Member | Party | Vote |
|---|---|---|
| Gordon | — | Yea |
| Nestande | — | Nay |
| Beall | — | Yea |
| Cedillo | — | Yea |
| Donnelly | — | Nay |
| Harkey | — | Nay |
| Perea | — | Yea |
| Fuentes | — | Yea |
| Calderon, Lisa | Democratic | Yea |
Subjects
Frequently asked questions
- What does AB 248 do?
- The Personal Income Tax Law authorizes various credits against the taxes imposed by that law, including a credit in an amount equal to $3,000 for each net increase of full-time employee hired during the taxable year by a qualified employer, as defined. Existing law caps the total amount of that credit that may be allocated under those provisions to $400,000,000. This bill would reduce the total amount of credit that may be allocated under those laws to $250,000,000. This bill would authorize a credit against those taxes for each taxable year beginning on or after January 1, 2013, and before January 1, 2016, in an amount equal to 25% of the value of qualified medical services, as defined, personally provided by a qualified taxpayer during the taxable year. This bill would cap the total amount of credit that may be allocated to $150,000,000. This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature. This bill would take effect immediately as a tax levy.
- Who sponsors AB 248?
- AB 248 is sponsored by Perea.
- What is the current status of AB 248?
- This bill died with 2011-2012 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 248?
- Track AB 248 free on One Click Politics — get push/email alerts when it moves.
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Last checked for changes 3 months ago · updated continuously
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