California 2021-2022 Regular Session

California Assembly Bill AB249

Introduced
1/14/21  
Introduced
1/14/21  
Refer
1/28/21  
Refer
1/28/21  
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  

Caption

Income tax credits: research credit.

Impact

The bill seeks to amend existing tax statutes concerning credits for research and development. By introducing or expanding income tax credits for eligible research expenditures, the legislation is expected to significantly impact state revenue streams. Proponents believe that this will result in a net positive economic effect, as companies invest more in R&D; however, they acknowledge that there may be an initial reduction in tax revenues due to the credits being offered. The outcome is anticipated to foster a healthier business environment conducive to technological advancements and innovations.

Summary

AB249 is proposed legislation focused on enhancing income tax credits specifically related to research activities. The bill aims to provide financial incentives to businesses engaged in research and development, thereby promoting innovation within the state. Supporters of the bill argue that by offering tax credits, the state can stimulate economic growth, attract and retain businesses, and enhance job creation in the research sector. The intent is to make the state more competitive in attracting businesses that invest heavily in R&D, which can benefit the economy overall.

Sentiment

Overall, the sentiment surrounding AB249 appears to be positive among business chambers and proponents of economic growth. They view the bill as a necessary step towards bolstering the state's standing as a hub for innovation and research. However, there are concerns from fiscal conservatives who worry about the implications of tax credits on the state budget. The debate centers around striking a balance between incentivizing business growth and ensuring adequate state funding for public services.

Contention

Notable points of contention in discussions around AB249 involve the sustainability of tax credits and their long-term effectiveness in fueling genuine growth in R&D sectors. Critics question whether tax incentives truly translate into increased research outputs or whether they simply reward businesses without ensuring proportional investments in innovation. There's also skepticism about the potential for increased administrative burdens associated with managing and validating tax credit applications, which could detract from the intended benefits.

Companion Bills

No companion bills found.

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