AB 2136 — Personal income taxes: credit: family caregiver.

1 sponsors · 1 co-sponsors · 120 not signed on

"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.

Frequently asked questions

What does AB 2136 do?

The Personal Income Tax Law allows various credits against the taxes imposed by that law. This bill, for each taxable year beginning on or after January 1, 2021, and before January 1, 2026, would allow a credit against those taxes in an amount equal to 50% of the amount paid or incurred by a family caregiver during the taxable year for eligible expenses related to the care of an eligible family member, not to exceed $5,000. The bill would limit the aggregate amount of these credits to be allocated in each calendar year to $150,000,000 as well as any unused credit amount, if any, allocated in the preceding calendar year. The bill would require the Franchise Tax Board to allocate and certify these credits to taxpayers on a first-come-first-served basis. The bill would make these provisions operative on the effective date of any budget measure specifically appropriating funds to the Franchise Tax Board for its costs to administer these provisions. The bill would require an eligible family member to be certified by a physician, registered nurse, advanced practice registered nurse, or physician assistant, under penalty of perjury, as being an individual with long-term care needs and would require the family caregiver to retain, and make available to the Franchise Tax Board upon request, that certification. By expanding the scope of the crime of perjury, this bill would impose a state-mandated local program. The bill would make specified findings detailing the goals, purposes, and objectives of the above-described credit, performance indicators for determining whether the credit meets those goals, purposes, and objectives, and data collection requirements. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason. This bill would take effect immediately as a tax levy.

Who sponsors AB 2136?

AB 2136 is sponsored by Petrie-Norris, Cottie (Democratic) and Patterson, Joe (Republican).

What is the current status of AB 2136?

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 2136?

Track AB 2136 free on One Click Politics — get push/email alerts when it moves.