California 2017-2018 Regular Session

California Assembly Bill AB2727

Introduced
2/15/18  
Introduced
2/15/18  
Refer
3/8/18  
Refer
3/8/18  
Report Pass
4/9/18  
Refer
4/11/18  
Refer
4/11/18  

Caption

Personal income taxes: credit: firefighters.

Impact

The implementation of AB 2727 is expected to positively impact state laws related to taxation and support for emergency services. By providing tax relief for firefighter-related expenses, the state acknowledges the invaluable contributions and sacrifice of firefighters. The provision of credits enhances support mechanisms for these individuals and could serve to attract more volunteers into firefighting roles, which are crucial in communities across California. This creates a more robust safety net for those engaging in inherently risky and essential work.

Summary

Assembly Bill 2727 introduces tax credits for qualified firefighters, designed to provide financial relief for expenses incurred during their service. The law aims to enhance the financial support for volunteer and professional firefighters by allowing them to claim a credit of 35% to 80% on qualifying expenses, up to a maximum of $1,500 per year. This bill reflects a recognition of the unique challenges faced by firefighters, who often fund their own training and equipment to serve their communities effectively.

Sentiment

The sentiment around AB 2727 is largely positive, as it garners support from various stakeholders, including senators and firefighter associations, who advocate for enhanced financial support for those in the firefighting profession. Proponents view it as an essential step towards acknowledging the costs associated with voluntary service in public safety roles. However, some concern exists regarding the fiscal implications for the state's budget, drawing attention to the balance required between supporting firefighters while also managing state finances responsibly.

Contention

Contestation arises primarily from concerns over budgetary implications and the sustainability of such tax credits over the long term. Critics may argue that while the intent is noble, the potential impact on state revenue could limit funding available for other critical public services. The bill's temporary nature, with a repeal date set for 2028, may also raise questions about the continuity of support and whether long-term solutions are being pursued. Thus, while the bill supports a deserving group, it must be evaluated within the broader context of fiscal health and policy priorities.

Companion Bills

No companion bills found.

Previously Filed As

CA SB952

Personal income taxes: Fire Safe Home Tax Credits Act.

CA AB132

Income taxes: tax credits: motion pictures: occupational safety: California Film Commission.

CA SB132

Income taxes: tax credits: motion pictures: occupational safety: California Film Commission.

CA SB533

Income taxes: credit: childcare.

CA SB1135

Greenhouse Gas Reduction Fund: income taxes: credit.

CA AB877

Income taxes: credit: lodging for displaced persons.

CA AB3160

Insurance, income, and corporation taxes: credits: low-income housing.

CA AB582

Personal Income Tax: tax credits: fire-resistant home improvements.

CA AB2294

Personal Income Tax Law: Corporation Tax Law: New Employment Credit.

CA AB14

Personal Income Tax: credit: childcare costs.

Similar Bills

CA AB2941

Firefighters Procedural Bill of Rights Act: temporary, seasonal firefighters.

CA SB423

Inmate firefighters: postsecondary education: enhanced firefighter training and certification program: local handcrew pilot program.

CA SB206

Firefighters Procedural Bill of Rights Act: Department of Forestry and Fire Protection: temporary appointments.

CA SB230

Workers’ compensation: firefighters.

CA AB1028

Workers’ compensation.

CA AB1254

State employees: compensation: firefighters.

CA AB1309

State employees: compensation: firefighters.

CA AB1400

Employment safety: firefighting equipment: mechanics.