California 2017-2018 Regular Session

California Assembly Bill AB2039

Introduced
2/6/18  
Introduced
2/6/18  
Refer
2/16/18  
Refer
2/16/18  
Report Pass
3/20/18  
Refer
3/22/18  
Refer
3/22/18  
Refer
4/4/18  

Caption

Personal income taxes: deductions: CalABLE contributions.

Impact

If passed, AB 2039 will enhance the existing provisions surrounding personal income tax deductions by explicitly allowing deductions for contributions to CalABLE accounts from 2018 until 2023. This shift emphasizes support for individuals with disabilities by facilitating their ability to save money for qualified expenses without jeopardizing their financial aid. The proposed tax exemption is designed to encourage more substantial savings behaviors among taxpayers supporting disabled beneficiaries, consequently enhancing their quality of life.

Summary

AB 2039, introduced by Assembly Member Fong, seeks to amend California's Revenue and Taxation Code by allowing taxpayers to deduct contributions made to CalABLE accounts from their gross income for personal income tax purposes. This bill aims to provide financial assistance to individuals with disabilities and their families by promoting savings through tax incentives. The bill aligns with the federal ABLE Act, which encourages saving for disability-related expenses while ensuring maintaining eligibility for public benefits.

Sentiment

The overall sentiment surrounding AB 2039 appears to be positive among those advocating for disability rights and families supporting individuals with disabilities. Proponents view the bill as a significant step toward empowering this demographic financially. However, there could be concerns from segments of the public regarding the fiscal implications of additional tax deductions on the state's revenue, which might arise during the discussions surrounding the bill.

Contention

Notably, a point of contention could arise regarding the effectiveness and potential longevity of the proposed tax deduction. Critics may argue about whether the time-limited nature of the deduction (set to expire on December 1, 2023) sufficiently meets the ongoing financial challenges faced by families of individuals with disabilities. The debate may also touch upon the balance between providing adequate support through tax incentives and maintaining essential state revenue.

Companion Bills

No companion bills found.

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