California 2021-2022 Regular Session

California Assembly Bill AB259

Introduced
1/15/21  
Refer
1/28/21  
Report Pass
3/8/21  
Refer
3/9/21  

Caption

Protecting Our Restaurants Tax Credit.

Impact

The implementation of AB259 is significant as it directly addresses the financial challenges faced by restaurants by alleviating some of the costs associated with maintaining an alcohol license. This targeted tax relief is expected to reduce the financial burden on these businesses, potentially preventing permanent closures caused by the pandemic-induced economic downturn. The bill seeks to stabilize the restaurant industry, a vital sector of the state’s economy, thus preserving jobs and encouraging economic recovery.

Summary

Assembly Bill 259, known as the Protecting Our Restaurants Tax Credit, was introduced to provide tax relief to restaurants that have been financially affected by local government closures due to the COVID-19 pandemic. The bill allows for a 50% tax credit against the fees incurred for alcohol licenses by qualified establishments, defined as those having received specific types of alcohol licenses. This measure is aimed at supporting restaurants during a critical time when many were struggling for survival due to dramatically decreased customer traffic and income.

Sentiment

The general sentiment surrounding AB259 appears to be supportive among restaurant owners and advocates who see it as a necessary step towards recovery. However, some opposition may arise from those who believe that tax incentives should be more broadly applied or targeted towards other sectors struggling due to the pandemic. Overall, the bill reflects a proactive approach to supporting the hospitality industry during unprecedented challenges.

Contention

While the bill aims to provide financial relief, there may be concerns regarding the duration and scope of the tax credits. With the credits scheduled to expire after a limited period, it raises the question of whether such measures are sufficient for long-term sustainability of the restaurant industry. Furthermore, the effectiveness of the program will need to be closely monitored through performance indicators, as mandated by the bill, to ensure that it meets its objectives.

Companion Bills

No companion bills found.

Previously Filed As

CA SB952

Personal income taxes: Fire Safe Home Tax Credits Act.

CA SB1135

Greenhouse Gas Reduction Fund: income taxes: credit.

CA AB582

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

CA AB52

Income tax credit: sales and use taxes paid: manufacturing equipment: research and development equipment.

CA SB221

Personal Income Tax Law: Corporation Tax Law: credits: domestic violence survivor housing.

CA AB926

Income taxes: credits: affordable housing.

CA SB533

Income taxes: credit: childcare.

CA AB132

Income taxes: tax credits: motion pictures: occupational safety: California Film Commission.

CA SB132

Income taxes: tax credits: motion pictures: occupational safety: California Film Commission.

CA AB877

Income taxes: credit: lodging for displaced persons.

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Personal income taxes: credit: family caregiver.

CA AB2312

Taxation.

CA AB1616

Economic relief: California Emergency Relief Fund.

CA SB550

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CA AB806

Personal income taxes: credit: family caregiver.