SB 26 — Personal income taxes: working families child care tax credit.
Last action — Returned to Secretary of Senate pursuant to Joint Rule 56.
-
✓Introduced
-
2In Committee
-
3Passed Senate
-
4Passed Assembly
-
5To Executive
-
6Enacted
This bill died with 2019-2020 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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, in modified conformity to federal income tax law, authorizes a credit for household and dependent care expenses necessary for gainful employment, as provided. This bill would require, for taxable years beginning on or after January 1, 2020, and before January 1, 2025, for a taxpayer with an allowable credit for household and dependent care expenses necessary for gainful employment in excess of tax liability, a payment from the Tax Relief and Refund Account, a continuously appropriated account, to the taxpayer equal to the amount of the allowable credit that is in excess of tax liability, as provided. By authorizing additional payments from this account, the bill would make an appropriation.
Bill Text
- Amended 03/18/19 - Amended Senate Current pdf March 18, 2019
- Introduced 12/03/18 - Introduced pdf December 03, 2018
- SB26 View text html
Action History
-
Returned to Secretary of Senate pursuant to Joint Rule 56.
-
May 16 hearing: Held in committee and under submission.
-
Set for hearing May 16.
-
April 22 hearing: Placed on APPR. suspense file.
-
Set for hearing April 22.
-
From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 550.) (April 3). Re-referred to Com. on APPR.
-
Set for hearing April 3.
-
From committee with author's amendments. Read second time and amended. Re-referred to Com. on GOV. & F.
-
Referred to Com. on GOV. & F.
-
From printer. May be acted upon on or after January 3.
-
Introduced. Read first time. To Com. on RLS. for assignment. To print.
Sponsors
- Anna M. Caballero · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 121 not signed on
Sponsors (1)
- Caballero, Anna M. Democratic
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 |
|---|---|---|---|---|
| Republican | 1 | 0 | 0 | 0 |
| Unaffiliated | 5 | 0 | 0 | 0 |
| Total | 6 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (6)
| Member | Party | Vote |
|---|---|---|
| Wieckowski | — | Yea |
| Portantino | — | Yea |
| Bates | — | Yea |
| Hill | — | Yea |
| Bradford | — | Yea |
| Jones, Brian W. | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Democratic | 3 | 0 | 0 | 0 |
| Unaffiliated | 2 | 0 | 0 | 2 |
| Total | 5 | 0 | 0 | 2 |
| % of votes cast | 71% | 0% | 0% | 29% |
How each member voted (7)
| Member | Party | Vote |
|---|---|---|
| Hertzberg | — | Yea |
| Beall | — | Yea |
| Moorlach | — | Not Voting |
| Nielsen | — | Not Voting |
| Hurtado, Melissa | Democratic | Yea |
| McGuire, Mike | Democratic | Yea |
| Wiener, Scott D. | Democratic | Yea |
Subjects
Frequently asked questions
- What does SB 26 do?
- The Personal Income Tax Law, in modified conformity to federal income tax law, authorizes a credit for household and dependent care expenses necessary for gainful employment, as provided. This bill would require, for taxable years beginning on or after January 1, 2020, and before January 1, 2025, for a taxpayer with an allowable credit for household and dependent care expenses necessary for gainful employment in excess of tax liability, a payment from the Tax Relief and Refund Account, a continuously appropriated account, to the taxpayer equal to the amount of the allowable credit that is in excess of tax liability, as provided. By authorizing additional payments from this account, the bill would make an appropriation.
- Who sponsors SB 26?
- SB 26 is sponsored by Caballero, Anna M. (Democratic).
- What is the current status of SB 26?
- This bill died with 2019-2020 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 SB 26?
- Track SB 26 free on One Click Politics — get push/email alerts when it moves.
Make your voice heard on SB 26
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 SB 26
Last checked for changes 3 months ago · updated continuously
One Click Politics tracks every bill in Congress and all 50 states.
Track this bill →