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| 1 | + | CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 3128Introduced by Assembly Member ChenFebruary 16, 2018 An act to add and repeal Section 17053.45 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. LEGISLATIVE COUNSEL'S DIGESTAB 3128, as introduced, Chen. Personal income tax: credit: disabled veteran: service dog.The Personal Income Tax Law allows various credits against the taxes imposed by that law.This bill, for taxable years beginning on or after January 1, 2019, and before January 1, 2022, would allow a credit under the Personal Income Tax Law in an amount equal to 50% of the amounts paid or incurred during the taxable year by a qualified disabled veteran for the ownership and maintenance of a service dog, not to exceed $1,500 for a taxable year. This bill would take effect immediately as a tax levy.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. The Legislature finds and declares all of the following:(a) California is home to a large population of war veterans, comprised of service men and women who have honorably served in the line of duty.(b) It is not uncommon for veterans, after experiencing the horrors of war, to suffer from physical or mental health challenges.(c) Common conditions that war veterans are afflicted with include post-traumatic stress disorder, traumatic brain injury, and heightened anxiety.(d) Trained animals are often used to assist disabled veterans in their rehabilitation. An animal can greatly contribute to a veterans sense of normalcy by providing support and companionship.(e) The purpose of adding Section 17053.45 to the Revenue and Taxation Code is to create a tax credit for disabled veterans, as determined by a disability rating promulgated by the United States Department of Veterans Affairs, who incur costs associated with the ownership of a service dog.SEC. 2. Section 17053.45 is added to the Revenue and Taxation Code, to read:17053.45. (a) For taxable years beginning on or after January 1, 2019, and before January 1, 2022, there shall be allowed to a qualified disabled veteran a credit against the costs associated with owning a service dog in an amount equal to 50 percent of the qualified disabled veterans qualified costs, not to exceed one thousand five hundred dollars ($1,500) during the taxable year.(b) For purposes of this section:(1) Qualified costs means the amounts paid or incurred during the taxable year by a qualified disabled veteran for the ownership and maintenance of a service dog that is limited to the amounts paid as local fees for service dog licenses; veterinary care and medical-related expenses, including vaccinations, annual checkups, and drug prescriptions; pet insurance coverage expenses; expenses for specialty equipment, including vests, leads, and harnesses; grooming expenses; and food expenses. (2) Qualified disabled veteran means an individual who meets both of the following conditions:(A) Has served on active duty with the Armed Forces of the United States and received an honorable discharge for all periods of active service.(B) Has a service-connected disability rating of at least 30 percent, as determined by the United States Department of Veterans Affairs, and is assisted with any disability associated with that rating by a service dog.(3) Service dog means a service dog, as defined in clause (iii) of subparagraph (C) of paragraph (6) of subdivision (b) of Section 54.1 of the Civil Code.(c) In the case where the credit allowed by this section exceeds the net tax, the excess may be carried over to reduce the net tax in the following taxable year. (d) It is the intent of the Legislative to comply with Section 41.(e) This section shall remain in effect only until December 1, 2022, and as of that date is repealed. SEC. 3. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. | |
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| 3 | + | CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 3128Introduced by Assembly Member ChenFebruary 16, 2018 An act to add and repeal Section 17053.45 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. LEGISLATIVE COUNSEL'S DIGESTAB 3128, as introduced, Chen. Personal income tax: credit: disabled veteran: service dog.The Personal Income Tax Law allows various credits against the taxes imposed by that law.This bill, for taxable years beginning on or after January 1, 2019, and before January 1, 2022, would allow a credit under the Personal Income Tax Law in an amount equal to 50% of the amounts paid or incurred during the taxable year by a qualified disabled veteran for the ownership and maintenance of a service dog, not to exceed $1,500 for a taxable year. This bill would take effect immediately as a tax levy.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO | |
| 4 | 4 | ||
| 5 | - | Amended IN Assembly April 10, 2018 | |
| 6 | 5 | ||
| 7 | - | Amended IN Assembly April 10, 2018 | |
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| 7 | + | ||
| 8 | 8 | ||
| 9 | 9 | CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION | |
| 10 | 10 | ||
| 11 | 11 | Assembly Bill No. 3128 | |
| 12 | 12 | ||
| 13 | 13 | Introduced by Assembly Member ChenFebruary 16, 2018 | |
| 14 | 14 | ||
| 15 | 15 | Introduced by Assembly Member Chen | |
| 16 | 16 | February 16, 2018 | |
| 17 | 17 | ||
| 18 | 18 | An act to add and repeal Section 17053.45 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. | |
| 19 | 19 | ||
| 20 | 20 | LEGISLATIVE COUNSEL'S DIGEST | |
| 21 | 21 | ||
| 22 | 22 | ## LEGISLATIVE COUNSEL'S DIGEST | |
| 23 | 23 | ||
| 24 | - | AB 3128, as | |
| 24 | + | AB 3128, as introduced, Chen. Personal income tax: credit: disabled veteran: service dog. | |
| 25 | 25 | ||
| 26 | - | The Personal Income Tax Law allows various credits against the taxes imposed by that law.This bill, for taxable years beginning on or after January 1, 2019, and before January 1, 2022, | |
| 26 | + | The Personal Income Tax Law allows various credits against the taxes imposed by that law.This bill, for taxable years beginning on or after January 1, 2019, and before January 1, 2022, would allow a credit under the Personal Income Tax Law in an amount equal to 50% of the amounts paid or incurred during the taxable year by a qualified disabled veteran for the ownership and maintenance of a service dog, not to exceed $1,500 for a taxable year. This bill would take effect immediately as a tax levy. | |
| 27 | 27 | ||
| 28 | 28 | The Personal Income Tax Law allows various credits against the taxes imposed by that law. | |
| 29 | 29 | ||
| 30 | - | This bill, for taxable years beginning on or after January 1, 2019, and before January 1, 2022, | |
| 30 | + | This bill, for taxable years beginning on or after January 1, 2019, and before January 1, 2022, would allow a credit under the Personal Income Tax Law in an amount equal to 50% of the amounts paid or incurred during the taxable year by a qualified disabled veteran for the ownership and maintenance of a service dog, not to exceed $1,500 for a taxable year. | |
| 31 | 31 | ||
| 32 | 32 | This bill would take effect immediately as a tax levy. | |
| 33 | 33 | ||
| 34 | 34 | ## Digest Key | |
| 35 | 35 | ||
| 36 | 36 | ## Bill Text | |
| 37 | 37 | ||
| 38 | - | The people of the State of California do enact as follows:SECTION 1. The Legislature finds and declares all of the following:(a) California is home to a large population of war veterans, comprised of service men and women who have honorably served in the line of duty.(b) It is not uncommon for veterans, after experiencing the horrors of war, to suffer from physical or mental health challenges.(c) Common conditions that war veterans are afflicted with include post-traumatic stress disorder, traumatic brain injury, and heightened anxiety.(d) Trained animals are often used to assist disabled veterans in their rehabilitation. An animal can greatly contribute to a veterans sense of normalcy by providing support and companionship.(e) The purpose of adding Section 17053.45 to the Revenue and Taxation Code is to create a tax credit for disabled veterans, as determined by a disability rating promulgated by the United States Department of Veterans Affairs, who incur costs associated with the ownership of a service dog.SEC. 2. Section 17053.45 is added to the Revenue and Taxation Code, to read:17053.45. (a) For taxable years beginning on or after January 1, 2019, and before January 1, 2022, | |
| 38 | + | The people of the State of California do enact as follows:SECTION 1. The Legislature finds and declares all of the following:(a) California is home to a large population of war veterans, comprised of service men and women who have honorably served in the line of duty.(b) It is not uncommon for veterans, after experiencing the horrors of war, to suffer from physical or mental health challenges.(c) Common conditions that war veterans are afflicted with include post-traumatic stress disorder, traumatic brain injury, and heightened anxiety.(d) Trained animals are often used to assist disabled veterans in their rehabilitation. An animal can greatly contribute to a veterans sense of normalcy by providing support and companionship.(e) The purpose of adding Section 17053.45 to the Revenue and Taxation Code is to create a tax credit for disabled veterans, as determined by a disability rating promulgated by the United States Department of Veterans Affairs, who incur costs associated with the ownership of a service dog.SEC. 2. Section 17053.45 is added to the Revenue and Taxation Code, to read:17053.45. (a) For taxable years beginning on or after January 1, 2019, and before January 1, 2022, there shall be allowed to a qualified disabled veteran a credit against the costs associated with owning a service dog in an amount equal to 50 percent of the qualified disabled veterans qualified costs, not to exceed one thousand five hundred dollars ($1,500) during the taxable year.(b) For purposes of this section:(1) Qualified costs means the amounts paid or incurred during the taxable year by a qualified disabled veteran for the ownership and maintenance of a service dog that is limited to the amounts paid as local fees for service dog licenses; veterinary care and medical-related expenses, including vaccinations, annual checkups, and drug prescriptions; pet insurance coverage expenses; expenses for specialty equipment, including vests, leads, and harnesses; grooming expenses; and food expenses. (2) Qualified disabled veteran means an individual who meets both of the following conditions:(A) Has served on active duty with the Armed Forces of the United States and received an honorable discharge for all periods of active service.(B) Has a service-connected disability rating of at least 30 percent, as determined by the United States Department of Veterans Affairs, and is assisted with any disability associated with that rating by a service dog.(3) Service dog means a service dog, as defined in clause (iii) of subparagraph (C) of paragraph (6) of subdivision (b) of Section 54.1 of the Civil Code.(c) In the case where the credit allowed by this section exceeds the net tax, the excess may be carried over to reduce the net tax in the following taxable year. (d) It is the intent of the Legislative to comply with Section 41.(e) This section shall remain in effect only until December 1, 2022, and as of that date is repealed. SEC. 3. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. | |
| 39 | 39 | ||
| 40 | 40 | The people of the State of California do enact as follows: | |
| 41 | 41 | ||
| 42 | 42 | ## The people of the State of California do enact as follows: | |
| 43 | 43 | ||
| 44 | 44 | SECTION 1. The Legislature finds and declares all of the following:(a) California is home to a large population of war veterans, comprised of service men and women who have honorably served in the line of duty.(b) It is not uncommon for veterans, after experiencing the horrors of war, to suffer from physical or mental health challenges.(c) Common conditions that war veterans are afflicted with include post-traumatic stress disorder, traumatic brain injury, and heightened anxiety.(d) Trained animals are often used to assist disabled veterans in their rehabilitation. An animal can greatly contribute to a veterans sense of normalcy by providing support and companionship.(e) The purpose of adding Section 17053.45 to the Revenue and Taxation Code is to create a tax credit for disabled veterans, as determined by a disability rating promulgated by the United States Department of Veterans Affairs, who incur costs associated with the ownership of a service dog. | |
| 45 | 45 | ||
| 46 | 46 | SECTION 1. The Legislature finds and declares all of the following:(a) California is home to a large population of war veterans, comprised of service men and women who have honorably served in the line of duty.(b) It is not uncommon for veterans, after experiencing the horrors of war, to suffer from physical or mental health challenges.(c) Common conditions that war veterans are afflicted with include post-traumatic stress disorder, traumatic brain injury, and heightened anxiety.(d) Trained animals are often used to assist disabled veterans in their rehabilitation. An animal can greatly contribute to a veterans sense of normalcy by providing support and companionship.(e) The purpose of adding Section 17053.45 to the Revenue and Taxation Code is to create a tax credit for disabled veterans, as determined by a disability rating promulgated by the United States Department of Veterans Affairs, who incur costs associated with the ownership of a service dog. | |
| 47 | 47 | ||
| 48 | 48 | SECTION 1. The Legislature finds and declares all of the following: | |
| 49 | 49 | ||
| 50 | 50 | ### SECTION 1. | |
| 51 | 51 | ||
| 52 | 52 | (a) California is home to a large population of war veterans, comprised of service men and women who have honorably served in the line of duty. | |
| 53 | 53 | ||
| 54 | 54 | (b) It is not uncommon for veterans, after experiencing the horrors of war, to suffer from physical or mental health challenges. | |
| 55 | 55 | ||
| 56 | 56 | (c) Common conditions that war veterans are afflicted with include post-traumatic stress disorder, traumatic brain injury, and heightened anxiety. | |
| 57 | 57 | ||
| 58 | 58 | (d) Trained animals are often used to assist disabled veterans in their rehabilitation. An animal can greatly contribute to a veterans sense of normalcy by providing support and companionship. | |
| 59 | 59 | ||
| 60 | 60 | (e) The purpose of adding Section 17053.45 to the Revenue and Taxation Code is to create a tax credit for disabled veterans, as determined by a disability rating promulgated by the United States Department of Veterans Affairs, who incur costs associated with the ownership of a service dog. | |
| 61 | 61 | ||
| 62 | - | SEC. 2. Section 17053.45 is added to the Revenue and Taxation Code, to read:17053.45. (a) For taxable years beginning on or after January 1, 2019, and before January 1, 2022, | |
| 62 | + | SEC. 2. Section 17053.45 is added to the Revenue and Taxation Code, to read:17053.45. (a) For taxable years beginning on or after January 1, 2019, and before January 1, 2022, there shall be allowed to a qualified disabled veteran a credit against the costs associated with owning a service dog in an amount equal to 50 percent of the qualified disabled veterans qualified costs, not to exceed one thousand five hundred dollars ($1,500) during the taxable year.(b) For purposes of this section:(1) Qualified costs means the amounts paid or incurred during the taxable year by a qualified disabled veteran for the ownership and maintenance of a service dog that is limited to the amounts paid as local fees for service dog licenses; veterinary care and medical-related expenses, including vaccinations, annual checkups, and drug prescriptions; pet insurance coverage expenses; expenses for specialty equipment, including vests, leads, and harnesses; grooming expenses; and food expenses. (2) Qualified disabled veteran means an individual who meets both of the following conditions:(A) Has served on active duty with the Armed Forces of the United States and received an honorable discharge for all periods of active service.(B) Has a service-connected disability rating of at least 30 percent, as determined by the United States Department of Veterans Affairs, and is assisted with any disability associated with that rating by a service dog.(3) Service dog means a service dog, as defined in clause (iii) of subparagraph (C) of paragraph (6) of subdivision (b) of Section 54.1 of the Civil Code.(c) In the case where the credit allowed by this section exceeds the net tax, the excess may be carried over to reduce the net tax in the following taxable year. (d) It is the intent of the Legislative to comply with Section 41.(e) This section shall remain in effect only until December 1, 2022, and as of that date is repealed. | |
| 63 | 63 | ||
| 64 | 64 | SEC. 2. Section 17053.45 is added to the Revenue and Taxation Code, to read: | |
| 65 | 65 | ||
| 66 | 66 | ### SEC. 2. | |
| 67 | 67 | ||
| 68 | - | 17053.45. (a) For taxable years beginning on or after January 1, 2019, and before January 1, 2022, | |
| 68 | + | 17053.45. (a) For taxable years beginning on or after January 1, 2019, and before January 1, 2022, there shall be allowed to a qualified disabled veteran a credit against the costs associated with owning a service dog in an amount equal to 50 percent of the qualified disabled veterans qualified costs, not to exceed one thousand five hundred dollars ($1,500) during the taxable year.(b) For purposes of this section:(1) Qualified costs means the amounts paid or incurred during the taxable year by a qualified disabled veteran for the ownership and maintenance of a service dog that is limited to the amounts paid as local fees for service dog licenses; veterinary care and medical-related expenses, including vaccinations, annual checkups, and drug prescriptions; pet insurance coverage expenses; expenses for specialty equipment, including vests, leads, and harnesses; grooming expenses; and food expenses. (2) Qualified disabled veteran means an individual who meets both of the following conditions:(A) Has served on active duty with the Armed Forces of the United States and received an honorable discharge for all periods of active service.(B) Has a service-connected disability rating of at least 30 percent, as determined by the United States Department of Veterans Affairs, and is assisted with any disability associated with that rating by a service dog.(3) Service dog means a service dog, as defined in clause (iii) of subparagraph (C) of paragraph (6) of subdivision (b) of Section 54.1 of the Civil Code.(c) In the case where the credit allowed by this section exceeds the net tax, the excess may be carried over to reduce the net tax in the following taxable year. (d) It is the intent of the Legislative to comply with Section 41.(e) This section shall remain in effect only until December 1, 2022, and as of that date is repealed. | |
| 69 | 69 | ||
| 70 | - | 17053.45. (a) For taxable years beginning on or after January 1, 2019, and before January 1, 2022, | |
| 70 | + | 17053.45. (a) For taxable years beginning on or after January 1, 2019, and before January 1, 2022, there shall be allowed to a qualified disabled veteran a credit against the costs associated with owning a service dog in an amount equal to 50 percent of the qualified disabled veterans qualified costs, not to exceed one thousand five hundred dollars ($1,500) during the taxable year.(b) For purposes of this section:(1) Qualified costs means the amounts paid or incurred during the taxable year by a qualified disabled veteran for the ownership and maintenance of a service dog that is limited to the amounts paid as local fees for service dog licenses; veterinary care and medical-related expenses, including vaccinations, annual checkups, and drug prescriptions; pet insurance coverage expenses; expenses for specialty equipment, including vests, leads, and harnesses; grooming expenses; and food expenses. (2) Qualified disabled veteran means an individual who meets both of the following conditions:(A) Has served on active duty with the Armed Forces of the United States and received an honorable discharge for all periods of active service.(B) Has a service-connected disability rating of at least 30 percent, as determined by the United States Department of Veterans Affairs, and is assisted with any disability associated with that rating by a service dog.(3) Service dog means a service dog, as defined in clause (iii) of subparagraph (C) of paragraph (6) of subdivision (b) of Section 54.1 of the Civil Code.(c) In the case where the credit allowed by this section exceeds the net tax, the excess may be carried over to reduce the net tax in the following taxable year. (d) It is the intent of the Legislative to comply with Section 41.(e) This section shall remain in effect only until December 1, 2022, and as of that date is repealed. | |
| 71 | 71 | ||
| 72 | - | 17053.45. (a) For taxable years beginning on or after January 1, 2019, and before January 1, 2022, | |
| 72 | + | 17053.45. (a) For taxable years beginning on or after January 1, 2019, and before January 1, 2022, there shall be allowed to a qualified disabled veteran a credit against the costs associated with owning a service dog in an amount equal to 50 percent of the qualified disabled veterans qualified costs, not to exceed one thousand five hundred dollars ($1,500) during the taxable year.(b) For purposes of this section:(1) Qualified costs means the amounts paid or incurred during the taxable year by a qualified disabled veteran for the ownership and maintenance of a service dog that is limited to the amounts paid as local fees for service dog licenses; veterinary care and medical-related expenses, including vaccinations, annual checkups, and drug prescriptions; pet insurance coverage expenses; expenses for specialty equipment, including vests, leads, and harnesses; grooming expenses; and food expenses. (2) Qualified disabled veteran means an individual who meets both of the following conditions:(A) Has served on active duty with the Armed Forces of the United States and received an honorable discharge for all periods of active service.(B) Has a service-connected disability rating of at least 30 percent, as determined by the United States Department of Veterans Affairs, and is assisted with any disability associated with that rating by a service dog.(3) Service dog means a service dog, as defined in clause (iii) of subparagraph (C) of paragraph (6) of subdivision (b) of Section 54.1 of the Civil Code.(c) In the case where the credit allowed by this section exceeds the net tax, the excess may be carried over to reduce the net tax in the following taxable year. (d) It is the intent of the Legislative to comply with Section 41.(e) This section shall remain in effect only until December 1, 2022, and as of that date is repealed. | |
| 73 | 73 | ||
| 74 | 74 | ||
| 75 | 75 | ||
| 76 | - | 17053.45. (a) For taxable years beginning on or after January 1, 2019, and before January 1, 2022, | |
| 76 | + | 17053.45. (a) For taxable years beginning on or after January 1, 2019, and before January 1, 2022, there shall be allowed to a qualified disabled veteran a credit against the costs associated with owning a service dog in an amount equal to 50 percent of the qualified disabled veterans qualified costs, not to exceed one thousand five hundred dollars ($1,500) during the taxable year. | |
| 77 | 77 | ||
| 78 | 78 | (b) For purposes of this section: | |
| 79 | 79 | ||
| 80 | - | (1) Qualified costs means the amounts | |
| 80 | + | (1) Qualified costs means the amounts paid or incurred during the taxable year by a qualified disabled veteran for the ownership and maintenance of a service dog that is limited to the amounts paid as local fees for service dog licenses; veterinary care and medical-related expenses, including vaccinations, annual checkups, and drug prescriptions; pet insurance coverage expenses; expenses for specialty equipment, including vests, leads, and harnesses; grooming expenses; and food expenses. | |
| 81 | 81 | ||
| 82 | 82 | (2) Qualified disabled veteran means an individual who meets both of the following conditions: | |
| 83 | 83 | ||
| 84 | - | (A) Has served on active duty with the | |
| 84 | + | (A) Has served on active duty with the Armed Forces of the United States and received an honorable discharge for all periods of active service. | |
| 85 | 85 | ||
| 86 | 86 | (B) Has a service-connected disability rating of at least 30 percent, as determined by the United States Department of Veterans Affairs, and is assisted with any disability associated with that rating by a service dog. | |
| 87 | 87 | ||
| 88 | - | (3) Service dog means a service | |
| 88 | + | (3) Service dog means a service dog, as defined in clause (iii) of subparagraph (C) of paragraph (6) of subdivision (b) of Section 54.1 of the Civil Code. | |
| 89 | 89 | ||
| 90 | 90 | (c) In the case where the credit allowed by this section exceeds the net tax, the excess may be carried over to reduce the net tax in the following taxable year. | |
| 91 | 91 | ||
| 92 | - | (d) | |
| 92 | + | (d) It is the intent of the Legislative to comply with Section 41. | |
| 93 | 93 | ||
| 94 | - | (d) | |
| 95 | - | ||
| 96 | - | ||
| 97 | - | ||
| 98 | - | (e) It is the intent of the Legislative Legislature to comply with Section 41. | |
| 99 | - | ||
| 100 | - | (e) | |
| 101 | - | ||
| 102 | - | ||
| 103 | - | ||
| 104 | - | (f) This section shall remain in effect only until December 1, 2022, 2029, and as of that date is repealed. | |
| 94 | + | (e) This section shall remain in effect only until December 1, 2022, and as of that date is repealed. | |
| 105 | 95 | ||
| 106 | 96 | SEC. 3. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. | |
| 107 | 97 | ||
| 108 | 98 | SEC. 3. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. | |
| 109 | 99 | ||
| 110 | 100 | SEC. 3. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. | |
| 111 | 101 | ||
| 112 | 102 | ### SEC. 3. |