California 2017-2018 Regular Session

California Assembly Bill AB2700

Introduced
2/15/18  
Introduced
2/15/18  
Refer
3/8/18  
Refer
3/8/18  
Report Pass
3/21/18  
Report Pass
3/21/18  
Refer
3/22/18  
Refer
3/22/18  
Refer
4/2/18  
Refer
4/2/18  
Refer
4/5/18  
Refer
4/5/18  
Report Pass
5/7/18  
Report Pass
5/7/18  
Refer
5/8/18  
Refer
5/8/18  
Report Pass
5/15/18  
Refer
5/17/18  
Refer
5/17/18  
Refer
5/23/18  

Caption

Income taxes: credits: job development.

Impact

If passed, AB 2700 would substantially modify the state's approach to taxation for businesses engaged in workforce training efforts. By incentivizing companies to invest in employee training and education, the bill seeks to facilitate a more competent workforce tailored to meet industry demands. The implementation of these tax credits is restricted to taxable years starting from January 1, 2018, and would expire on December 1, 2028, thereby introducing a limited-time opportunity for businesses to leverage financial incentives for workforce development.

Summary

Assembly Bill 2700, introduced by Assembly Members Burke and Low, aims to enhance job development in California by providing tax credits for expenditures related to education and training programs focused on high-demand jobs. The bill outlines specific provisions under the Revenue and Taxation Code, allowing qualified taxpayers to claim credits of 30% and 15% for expenses incurred in developing and administering such educational programs. This measure is designed to stimulate job growth and support businesses that partner with educational institutions to better align skills training with workforce needs.

Sentiment

The sentiment surrounding AB 2700 appears to be largely supportive among business advocates and workforce development stakeholders who recognize the potential for this measure to enhance employment opportunities and strengthen the job market. Legislators backing the bill argue it represents a proactive approach to address skill gaps in the workforce, particularly for high-demand occupations. However, concerns may arise regarding the long-term sustainability and effectiveness of the credits, particularly in ensuring that the funded programs lead to actual job placements.

Contention

Notable points of contention may include the effectiveness of tax credits in promoting genuine workforce development versus mere compliance with new tax incentives. Critics could argue that the bill may primarily benefit larger corporations, rather than small businesses or underrepresented communities. Additionally, rigorous data collection requirements are mandated within the bill to track the outcomes of the funded programs, which may pose administrative challenges or skepticism about the potential for government overreach in monitoring private-sector initiatives.

Companion Bills

No companion bills found.

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