California 2017-2018 Regular Session

California Assembly Bill AB3128

Introduced
2/16/18  
Refer
3/12/18  
Refer
3/12/18  
Report Pass
4/9/18  
Report Pass
4/9/18  
Refer
4/11/18  
Refer
4/11/18  

Caption

Personal income tax: credit: disabled veteran: service dog.

Impact

If enacted, AB 3128 will impact California's Revenue and Taxation Code by creating Section 17053.45, which explicitly outlines the qualifications and limitations for the tax credit. As it is structured to support only those veterans with a service connection and a disability rating of at least 30%, the bill focuses on providing financial assistance to those most in need. The credit would include direct expenses such as veterinary care, specialized equipment, and other maintenance costs for service dogs, potentially enabling more veterans to utilize these important support animals.

Summary

AB 3128, introduced by Assembly Member Chen, is a legislative measure designed to provide tax relief to qualified disabled veterans in California who incur expenses related to the ownership and maintenance of service dogs. Specifically, it allows these veterans to claim a tax credit equivalent to 50% of the costs incurred for their service dogs, up to a maximum of $1,500 per taxable year. This initiative acknowledges the unique contributions service dogs make to the rehabilitation and quality of life for veterans who face challenges such as post-traumatic stress disorder and traumatic brain injury.

Sentiment

The sentiment surrounding AB 3128 appears generally positive among those who advocate for veterans' rights and mental health support. Proponents view the bill as a necessary means of addressing the financial burdens faced by disabled veterans while recognizing the therapeutic value of service dogs. However, discussions may also evoke concerns about its fiscal implications and the capacity to administer such tax relief fairly across different demographics of veterans, along with potential limitations that could arise due to the financial caps imposed.

Contention

As with many legislative measures, there are points of contention regarding the bill's implementation. Critics might question its efficacy in addressing the broader issues faced by veterans and whether a tax credit is sufficient compared to more comprehensive support services. There may also be skepticism regarding the limitation of eligible participants, which could exclude some veterans who still require support despite not meeting the specified disability threshold. The conversation around AB 3128 highlights the ongoing debates regarding support for veterans' mental health and the role of economic incentives in improving their quality of life.

Companion Bills

No companion bills found.

Previously Filed As

CA AB514

Personal Income Tax Law: retired police dogs: tax credit.

CA SB952

Personal income taxes: Fire Safe Home Tax Credits Act.

CA AB14

Personal Income Tax: credit: childcare costs.

CA SB871

Property taxation: homeowners’, veterans’, and disabled veterans’ exemptions.

CA AB2647

Property taxation: disabled veterans’ exemption: welfare exemption: housing for law enforcement and firefighters.

CA AB582

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

CA AB2294

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

CA AB1014

Property taxation: exemption: principal residence: disabled veterans and their unmarried surviving spouses.

CA SB726

Property taxation: exemption: disabled veteran homeowners.

CA SB82

Property taxation: disabled veterans’ exemption: eligibility letters.

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