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Bill > AB2934


CA AB2934

CA AB2934
Personal income tax: deductions: pro bono services.


summary

Introduced
02/18/2022
In Committee
03/28/2022
Crossed Over
Passed
Dead
08/31/2022

Introduced Session

2021-2022 Session

Bill Summary

An act to add and repeal Sections 17275.6 and 24356.5 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

AI Summary

This bill allows a deduction under California's personal income tax and corporation tax laws for the value of pro bono services provided by licensed physicians and dentists. The deduction can be claimed for the amount the taxpayer would have ordinarily charged for the time and services contributed at no charge for pro bono patients. The deduction is limited to the percentage limitations established under federal tax law. The bill also includes provisions to comply with state law requiring additional information for bills authorizing new tax expenditures, including specific goals, performance indicators, and data reporting requirements.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

In committee: Set, first hearing. Hearing canceled at the request of author. (on 05/02/2022)

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