Bill

Bill > AB62


CA AB62

CA AB62
Income taxes: credits: costs to comply with COVID-19 regulations.


summary

Introduced
12/07/2020
In Committee
01/11/2021
Crossed Over
Passed
Dead
02/01/2022

Introduced Session

2021-2022 Regular Session

Bill Summary

An act to add Sections 17053.60 and 23660 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

AI Summary

This bill allows a tax credit for small businesses and employers of essential critical infrastructure workers to cover the costs incurred to comply with COVID-19 prevention regulations adopted by the Occupational Safety and Health Standards Board in November 2020. The credit applies to personal income tax and corporate tax for taxable years beginning on or after January 1, 2021. The bill also states the intent of the Legislature to comply with requirements for providing specific goals, performance indicators, and data collection for new tax credits.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

From committee: Filed with the Chief Clerk pursuant to Joint Rule 56. (on 02/01/2022)

bill text


bill summary

Loading...

bill summary

Loading...
Loading...