California 2021-2022 Regular Session

California Assembly Bill AB1697

Introduced
1/25/22  
Refer
2/3/22  
Report Pass
3/10/22  
Report Pass
3/10/22  
Refer
3/14/22  
Report Pass
3/31/22  
Report Pass
3/31/22  
Refer
4/4/22  

Caption

Personal income taxes: credit: still birth.

Impact

The enactment of AB1697 directly impacts families dealing with the unexpected costs associated with stillbirths. By providing this tax credit, the legislation acknowledges the emotional and financial challenges faced by parents during such a difficult time. The credit serves as a form of direct financial relief, assisting families who have incurred significant medical bills or burial expenses—costs that many may not anticipate when preparing for a new child. The revenue implications are also significant as this introduces new tax expenditures within the state's financial framework, requiring adherence to specific reporting and performance metrics to evaluate its effectiveness.

Summary

AB1697, introduced in the California Legislature, establishes a personal income tax credit for families who experience stillbirths, aimed at alleviating financial burdens associated with medical and burial expenses. The bill allows taxpayers holding a Certificate of Still Birth to claim up to $2,000 for unreimbursed medical, burial, or cremation costs incurred during the taxable year of the stillbirth or within six months thereafter. This credit is applicable for taxable years from 2022 until 2027, providing a specific timeline within which families may receive financial assistance.

Sentiment

Overall sentiment surrounding AB1697 is supportive, as it addresses a sensitive issue relevant to many families. Lawmakers and advocacy groups expressed approval of the bill, emphasizing that it provides necessary support during an emotional time. This support is particularly important given the costs associated with stillbirth and the lack of widespread insurance coverage for such events. Some discussions may reflect concerns about the bill's potential implications on broader tax policy, but the prevailing viewpoint advocates for the necessity of the credit as a compassionate response to families in crisis.

Contention

Notable points of contention may relate to budgetary constraints and the long-term sustainability of tax credits within the state's financial ecosystem. Some legislators may raise questions about the fiscal impact of new tax expenditures like the one proposed in AB1697 on state revenue. Additionally, the bill includes stipulations for reporting performance indicators, which some may view as an added bureaucratic layer that could complicate the credit's implementation or effectiveness over time.

Companion Bills

No companion bills found.

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