AB 2164 California Assembly · 2013-2014 Regular Session

Income taxes: credit: education and training.

Summary

The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws. This bill would, for taxable years beginning on or after January 1, 2014, and before January 1, 2019, allow a credit under both laws in an amount equal to 50% of the costs paid or incurred by a taxpayer for qualified education and training, as defined, of a qualified employee, as specified. This bill would take effect immediately as a tax levy.

Bill status failed 1 of 4 stages cleared

Introduction

Feb 2014

Committee Review

Floor Vote

Governor

Introduced Feb 20, 2014 Last action Nov 30, 2014

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

May 5, 2014

Lower · Passed

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

lower

Mar 12, 2014

Committee

Re-referred to Com. on REV. & TAX.

lower

Mar 11, 2014

Introduced

From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.

lower

Mar 6, 2014

Committee

Referred to Com. on REV. & TAX.

lower

Feb 21, 2014

Lower · Passed

From printer. May be heard in committee March 23.

lower

1 primary · 5 co-sponsors