California 2019-2020 Regular Session Status: In Committee 1 D cosponsors

AB 186 — Income taxes: credits: apprenticeships.

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 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 and the Corporation Tax Law allow various credits against the taxes imposed by those laws. Existing law provides for the establishment of apprenticeship programs in various trades, to be approved by the Chief of the Division of Apprenticeship Standards in any trade in the state or in a city or trade area whenever the apprentice training needs justify the establishment. This bill, for taxable years beginning on or after January 1, 2020, and before January 1, 2024, would allow a credit against the taxes imposed under those tax laws in an amount equal to $1 for each hour a registered apprentice worked in the taxable year, up to $1,000 each for up to 10 registered apprentices, as defined, trained by the taxpayer in the taxable year. This bill would provide that the credit would have an aggregate cap of $10,000,000 for each calendar year. This bill would require the Division of Apprenticeship Standards in the Department of Industrial Relations, among other things, to establish a procedure for taxpayers, in the form and manner jointly prescribed by the Division of Apprenticeship Standards and the Franchise Tax Board, to apply and receive a certificate for purposes of the credit. This bill would also require the Division of Apprenticeship Standards to prepare reports for each of the 5 calendar years beginning on January 1, 2021, and before January 1, 2026, containing specified information relating to the credits, to be submitted to the Assembly and Senate Appropriations Committees, the Assembly Revenue and Taxation Committee, and the Senate Governance and Finance Committee on or before March 1 of the following calendar year, commencing March 1, 2022. This bill would take effect immediately as a tax levy.

Bill Text

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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: Hearing for testimony only.

  4. In committee: Set, first hearing. Hearing canceled at the request of author.

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

  6. From printer. May be heard in committee February 10.

  7. Read first time. To print.

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 121 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (121)

121 members have not signed on to this bill.

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"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

Subjects

taxation labor
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Frequently asked questions

What does AB 186 do?
The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws. Existing law provides for the establishment of apprenticeship programs in various trades, to be approved by the Chief of the Division of Apprenticeship Standards in any trade in the state or in a city or trade area whenever the apprentice training needs justify the establishment. This bill, for taxable years beginning on or after January 1, 2020, and before January 1, 2024, would allow a credit against the taxes imposed under those tax laws in an amount equal to $1 for each hour a registered apprentice worked in the taxable year, up to $1,000 each for up to 10 registered apprentices, as defined, trained by the taxpayer in the taxable year. This bill would provide that the credit would have an aggregate cap of $10,000,000 for each calendar year. This bill would require the Division of Apprenticeship Standards in the Department of Industrial Relations, among other things, to establish a procedure for taxpayers, in the form and manner jointly prescribed by the Division of Apprenticeship Standards and the Franchise Tax Board, to apply and receive a certificate for purposes of the credit. This bill would also require the Division of Apprenticeship Standards to prepare reports for each of the 5 calendar years beginning on January 1, 2021, and before January 1, 2026, containing specified information relating to the credits, to be submitted to the Assembly and Senate Appropriations Committees, the Assembly Revenue and Taxation Committee, and the Senate Governance and Finance Committee on or before March 1 of the following calendar year, commencing March 1, 2022. This bill would take effect immediately as a tax levy.
Who sponsors AB 186?
AB 186 is sponsored by Cervantes, Sabrina (Democratic).
What is the current status of AB 186?
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 AB 186?
Track AB 186 free on One Click Politics — get push/email alerts when it moves.

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