California 2021-2022 Regular Session

California Assembly Bill AB1572

Introduced
3/4/21  
Introduced
3/4/21  
Refer
3/11/21  
Report Pass
4/13/21  
Report Pass
4/13/21  
Refer
4/13/21  
Refer
4/13/21  
Report Pass
1/3/22  
Refer
1/4/22  
Refer
1/4/22  
Report Pass
1/11/22  
Report Pass
1/11/22  
Refer
1/11/22  
Refer
1/11/22  
Failed
2/1/22  

Caption

Personal income taxes: corporation taxes: credits: California New Markets Tax Credit.

Impact

The introduction of AB 1572 has been framed within the larger context of California’s efforts to bolster economic development in underserved areas. By offering tax credits, the bill is expected to enhance funding opportunities for various businesses that operate in economically disadvantaged regions. This could potentially lead to job creation, increased startups, and rejuvenation of communities that have historically faced financial challenges. Moreover, performance metrics are established to evaluate the impact of the bill, measuring job retention, business assistance, and overall economic contributions.

Summary

Assembly Bill 1572 creates the California New Markets Tax Credit Program, aiming to stimulate private sector investments in lower-income communities throughout California. This bill introduces a series of tax credits, allowing taxpayers contributing qualified equity investments in these communities to leverage significant tax benefits. The overarching goal is to encourage financing and technical assistance for small and medium-sized businesses, facilitating growth and development in commercial and community projects, including nonprofits and light manufacturing facilities.

Sentiment

The sentiment surrounding AB 1572 appears to be generally positive among supporters, primarily advocating for its potential to address economic disparities. Proponents argue that it represents a significant step forward in local economic revitalization, providing necessary resources to those who require them most. However, there may be concerns or skepticism among some legislators regarding the implementation and administration of such broad tax credits, especially in terms of ensuring that the benefits reach the intended communities.

Contention

There are notable concerns about the conditions under which businesses qualify for these tax credits. For example, businesses deriving more than 15% of their revenue from real estate activities are excluded from eligibility, raising questions about the scope of assistance aimed at certain sectors. Additionally, guidelines defining and prioritizing which neighborhoods receive funding could spark debate regarding equity and representation. Legislative oversight, potential misuse of credits, and the long-term sustainability of the program are also crucial points of contention in discussions surrounding this bill.

Companion Bills

No companion bills found.

Similar Bills

CA AB3101

Income taxes: credits: California New Markets Tax Credit.

CA AB1259

Personal income taxes: corporation taxes: credits: California New Markets Tax Credit.

CA AB1715

International trade and investment offices.

CA AB176

Governor’s Office of Business and Economic Development: Office of Small Business Advocate: grant programs: taxation: credits: exclusions: sales and use tax.

CA SB176

Budget Act of 2022.

CA SB87

California Small Business COVID-19 Relief Grant Program: income tax: gross income: exclusion: small business grants.

CA SB855

Taxation.

CA AB1821

Taxation.