Assembly bill analyses

Overview

We provide our own analysis of proposed tax law changes that affect taxpayers for the current year and the previous year. Assembly bill analyses are updated regularly.

For questions on analyses, please email us at FTB Legislative Services.

2025 / 2026 Legislative session

2023 / 2024 Legislative session

AB 14 – (Davies, et al.) Childcare Costs Tax Credit
Analysis – Introduced 03/02/23

AB 17 – (Alanis) Personal Income Tax Reduction
Analysis – Introduced 12/05/22 and Amended 03/02/23

AB 26 – (Mike Fong & Santiago) Gross Income Exclusion for Federal Student Loan Debt Relief Plan
Analysis – Introduced 12/05/22 and Amended 03/22/23
Analysis – Amended 04/20/23

AB 35 – (Ting) Conformity to Gross Income Exclusion for Student Loan Forgiveness
Analysis – Introduced 12/05/22

AB 46 (Ramos, et al.) Gross Income Exclusions: Uniformed Services Retirement Pay & Survivor Benefit Plan Payments
Analysis – Introduced 12/05/22
Analysis – Amended 07/12/23

AB 52 (Grayson, et al.) Credit for Portion of Sales Tax Reimbursement or Use Tax Paid for Qualified Tangible Personal Property
Analysis – Amended 03/16/23
Analysis – Amended 04/19/23
Analysis – Amended 06/15/23
Analysis – FINAL

AB 59 – (Gallagher, et al.) Renter's Credit Restructure
Analysis – Introduced 12/06/22 and Amended 02/13/23
Analysis – Amended 04/05/23

AB 111 – (Committee on Budget) Gross Income Exclusion – Student Loan Forgiveness, Discharged Fees, and Emergency Financial Aid Grants
Analysis – Introduced 01/09/23, Amended 02/01/23, and 04/28/23

AB 129 – (Committee on Budget) Gross Income Exclusion for Payments to Members of the Interagency Council on Homelessness
Analysis – Amended 06/25/233

AB 178 – (Committee on Budget) Protect Our Coast and Oceans Voluntary Tax Contribution Minimum Fund Amount
Analysis – Amended 08/24/24

AB 259 – (Lee, et al.) Wealth Tax Act
Analysis – Introduced 01/19/23

AB 294 – (Petrie-Norris) Gross Income Exclusion for Wildfire Damage
Analysis – Introduced 01/25/23
Analysis – Amended 04/12/23

AB 339 – (Irwin) Qualified ABLE Program
Analysis – Amended 03/14/23
Analysis – FINAL

AB 346 – (Quirk-Silva) Low-Income Housing Tax Credit
Analysis – Introduced 01/31/23
Analysis – Amended 07/03/23 and 07/13/23
Analysis – FINAL

AB 441 – (Haney and Ting) Community Event: Farmers’ Market or Night Market Temporary Food Facility Permitting (Formerly Advanced, Periodic Payments: Earned Income Tax Credit, Young Child Tax Credit, and Foster Youth Tax Credit)
Analysis – Introduced 03/09/23 and 03/29/23
Analysis – Amended 08/16/23

AB 509 – (Fong) Gross Income Exclusion: Employer Student Loan Assistance
Analysis – Introduced 02/07/23
Analysis – Amended 04/05/23

AB 511 – (Dixon, et al.) California ALS Research Network Voluntary Tax Contribution Fund
Analysis – Introduced 02/07/23 and Amended 03/23/23
Analysis – Amended 04/18/23
Analysis – Amended 06/08/23
Analysis – FINAL

AB 514 – (Patterson & Lackey) Retired Police Dogs Refundable Tax Credit
Analysis – Introduced 02/07/23

AB 522 – (Kalra) Administrative Subpoenas
Analysis – Introduced 02/07/23

AB 559 – (Boerner Horvath) California Senior Citizen Advocacy Voluntary Tax Contribution Fund
Analysis – Introduced 02/08/23
Analysis – FINAL

AB 582 – (Connolly) Fire-Resistant Home Tax Credits
Analysis – Introduced 02/09/23 and Amended 03/13/23
Analysis – Amended 04/24/23

AB 629 – (Wallis) Gross Income Exclusion Golden State Scholarshare Trust
Analysis – Introduced 02/09/23
Analysis – Amended 04/25/23

AB 769 – (Bauer-Kahan) Clean Air Act Credit
Analysis – Amended 02/13/23

AB 778 – (Ta) Annual Tax and Minimum Franchise Tax Exemptions for Eligible Businesses
Analysis – Introduced 02/13/23

AB 855 (Jackson, et al.) Amounts Referred for Collection- Interest Rate Change
Analysis-Introduced 02/14/23.

AB 858 – (Muratsuchi) California Climate Cashback Program
Analysis – Introduced 02/14/23

AB 877 (Addis) Qualified Taxpayer Lodging Credit
Analysis- Introduced 02/14/23, Amended 03/20/23 and 04/20/23

AB 926 – (Papan) Employer-Assisted Housing Credit
Analysis – Introduced 02/14/23 and Amended 03/16/23, and 04/13/23
Analysis – Amended 04/24/23 and 05/03/23

AB 1002 – (Irwin and Caballero) EITC, FYTC and YCTC: Filing
Analysis – Introduced 02/15/23 and Amended 03/23/23, and 04/17/23
Analysis – FINAL

AB 1026 – (Ta) Qualified Tuition Program Deduction
Analysis – Introduced 02/15/23

AB 1105 – (Petrie-Norris) Gross Income Exclusion for Sales of Net Operating Losses
Analysis – Introduced 02/15/23 and Amended 03/07/23, 03/20/23, and 04/17/23

AB 1128 – (Santiago, et al.) Young Child Tax Credit: Qualifying Child
Analysis – Introduced 02/15/23
Analysis – Amended 04/12/23

AB 1135 (Lowenthal) State Toll-free Telephone Lease Lines
Analysis – Introduced 02/15/23
Analysis – Amended 01/03/24

AB 1208 (Schiavo) Health Care Affordability
Analysis – Introduced 02/16/23 and Amended 03/29/23

AB 1225 – (Dixon) State Agency Audit Reporting
Analysis – Introduced 2/16/23

AB 1268 (Irwin) Organ Donor Election on Tax Return
Analysis – Introduced 02/16/23 and Amended 03/27/23
Analysis – Amended 05/30/23
Analysis – FINAL

AB 1355 (Valencia) Refundable Earned Income Tax Credit (EITC)and Unemployment Insurance (UI) Benefits: Notification Requirements
Analysis – Introduced 02/17/23, Amended 04/04/23 and 05/01/23
Analysis – FINAL

AB 1397 (Low) Mandatory E-Pay Penalty Limitation
Analysis – Introduced 02/17/23 and Amended 03/23/23

AB 1400 (Bryan) College Access Tax Credit
Analysis – Introduced 02/17/23 and Amended 03/23/23

AB 1439 – (Garcia & Dodd) Low-Income Housing Credit/Farmworker Housing
Analysis – Amended 03/23/23
Analysis – Amended 05/01/23
Analysis – FINAL

AB 1456 – (Patterson, et al.) Sexually Violent Predators (previously – Qualified Guest Lecturer Tax Credit)
Analysis – Amended 03/29/23
Analysis – Amended 8/24/23

AB 1498 – (Gipson) California Earned Income Tax Credit - Minimum Credit
Analysis – Introduced 02/17/23
Analysis – Introduced 04/26/23

AB 1576 – (Wallis) Repeal of Business Credit Limitations for Disregarded Entities
Analysis – Introduced 02/17/23
Analysis – Amended 04/26/23

AB 1589 (Connolly) Qualified Tuition Program Deduction
Analysis – Amended 03/23/23
Analysis – Amended 04/11/23

AB 1634 (Bauer--Kahan) Qualified Childcare Deduction
Analysis – Amended 03/23/23 and 03/30/23

AB 1754 (Assembly Committee on Judiciary) Code Maintenance
Analysis – Introduced 03/02/23
Analysis – FINAL

AB 1765 – Committee on Revenue & Taxation) Franchise Tax Board Installment Agreement Expansion & Revivors for Limited Liability Companies
Analysis – Introduced 03/16/23
Analysis – Amended 08/14/23
Analysis – FINAL

AB 1828 (Waldron & Wood) Rare and Endangered Species Preservation Voluntary Tax Contribution Program/Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund
Analysis – Introduced 01/12/24
Analysis – Amended 03/07/24
Analysis – FINAL

AB 1860 (Bauer-Kahan) Gross Income Exclusion – Discharged Debt
Analysis – Introduced 01/18/24

AB 1865 (Jim Patterson, et al.) Homeownership Savings Account Exclusion
Analysis – Introduced 01/18/24 and Amended 02/15/24
Analysis – Amended 04/18/24

AB 1867 (Sanchez) Deduction for Homeowners' Insurance
Analysis – Introduced 01/18/24

AB 1928 (Sanchez and Patterson, et al.) Employees and Independent Contractors Worker Classification
Analysis – Introduced 01/25/24 and Amended 03/04/24

AB 1932 (Ward, et al.) Secondary Residence Mortgage Interest Deduction Disallowance – Housing, Homeownership, and Homelessness Prevention Fund
Analysis – Amended 04/03/24

AB 1964 (Fong) State Agency Zero-Based Budget Method
Analysis – Introduced 01/29/24

AB 1968 (Jackson) CalFresh Program Eligibility
Analysis – Amended 03/21/24

AB 1973 (Lackey, et al.) Gross Income Exclusion for Bobcat Fire
Analysis – Introduced 01/30/24
Analysis – Amended 04/18/24

AB 1981 (Lackey) Master Agreements for Statewide Financial Relief Payments
Analysis – Amended 04/01/24

AB 1983 (Maienschein) Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund
Analysis – Amended 03/11/24
Analysis – Amended 05/07/24
Analysis – FINAL

AB 2128 (Ta, et al.) Work Opportunity Tax Credit
Analysis – Introduced 02/06/24
Analysis – Amended 05/01/24

AB 2197 (Addis and Blakespear) Protect Our Coast and Oceans Voluntary Tax Contribution Fund
Analysis – Introduced 02/07/24
Analysis – FINAL

AB 2219 (Wallis) Security Surveillance System Tax Credit
Analysis – Introduced 02/07/24
Analysis – Amended 04/22/24

AB 2294 (Schiavo) New Employment Credit
Analysis – Introduced 02/12/24

AB 2312 (Wallis) Qualified Student Loans Deduction
Analysis – Amended 03/18/24
Analysis – Amended 05/07/24

AB 2486 (V. Fong) Administration of Income Tax Stabilization Fund
Analysis – Amended 03/18/24 and 04/15/24

AB 2524 (Ward) Long-Term Qualified Tuition Plan Gross Income Exclusion
Analysis – Introduced 02/13/24 and Amended 04/01/24
Analysis – Amended 05/01/24

AB 2616 (Lee) Secondary Residence Mortgage Interest Deduction Disallowance
Analysis – Introduced 02/14/24

AB 2689 (Bains & Kalra) California Alzheimer’s Disease and Related Dementia Research Voluntary Tax Contribution Fund
Analysis – Introduced 02/14/24 and Amended 03/18/24
Analysis – FINAL

AB 2769 (Ortega and Gipson) Income Tax Return Checkbox - Apprenticeships
Analysis – Amended 03/21/24 and 04/15/24

AB 2861 (Wallis) Gun Safe Tax Credit
Analysis – Amended 03/18/24

AB 2977 (Jackson) Young Child Tax Credit Expansion
Analysis – Amended 03/21/24 and 04/24/24

AB 2979 (Fong) California Victim Compensation Income Exclusion
Analysis – Amended 03/18/24
Analysis – Amended 04/17/24
Analysis –FINAL

AB 3051 (Muratsuchi and Rivas) California K–12 Climate Change Education Voluntary Tax Contribution Fund
Analysis – Amended 03/21/24, 04/08/24, and 04/22/24

AB 3160 (Gabriel, et al.) Low Income Housing Credit
Analysis – Amended 03/21/24, 04/18/24, and 05/20/24
Analysis – Amended 08/15/24 and 08/23/24

AB 3287 (Assembly Committee on Revenue and Taxation) Eliminating the Repeal Date for Electronic Communication
Analysis – Introduced 03/19/24
Analysis – FINAL

AB 3289 (Committee on Revenue and Taxation) Section 41 – Gross Income Exclusions Exemption
Analysis – Introduced 03/19/24
Analysis – FINAL

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