| 1 | 1 | | CALIFORNIA LEGISLATURE 20252026 REGULAR SESSION Assembly Bill No. 984Introduced by Assembly Member NguyenFebruary 20, 2025 An act to amend Section 17072 of, and to add and repeal Section 17208 of, the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. LEGISLATIVE COUNSEL'S DIGESTAB 984, as introduced, Nguyen. Personal income taxes: deductions: CalABLE contributions.Existing federal law, the Stephen Beck, Jr., Achieving a Better Life Experience Act of 2014 (ABLE Act), encourages and assists individuals and families to save private funds for the purpose of supporting eligible individuals with disabilities to maintain their health, independence, and quality of life by excluding from gross income distributions used for qualified disability expenses by a beneficiary of a qualified ABLE program established and maintained by a state, as specified.Existing law establishes in this state the Qualified ABLE Program, administered by the California ABLE Act Board, for purposes of implementing the federal ABLE Act.Existing law, the Personal Income Tax Law and the Corporation Tax Law, for taxable years beginning on or after January 1, 2016, conforms to the exclusions from gross income provided under federal income tax law provisions relating to the ABLE Act, as those exclusions read in the federal Consolidated Appropriations Act, 2023. The Personal Income Tax Law, in modified conformity with federal income tax laws, allows various deductions from gross income in computing adjusted gross income under that law, including deductions for payments to individual retirement accounts, alimony payments, and interest on educational loans. This bill, for each taxable year beginning on or after January 1, 2026, and before January 1, 2031, would allow a deduction under the Personal Income Tax Law in computing adjusted gross income in an amount equal to the amount contributed by specified taxpayers during the taxable year to a CalABLE account. Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals the tax expenditure will achieve, detailed performance indicators, and data collection requirements.This bill would include additional information required for any bill authorizing a new tax expenditure.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. Section 17072 of the Revenue and Taxation Code is amended to read:17072. (a) Section 62 of the Internal Revenue Code, relating to adjusted gross income defined, shall apply, except as otherwise provided.(b) Section 62(a)(2)(D) of the Internal Revenue Code, relating to certain expenses of elementary and secondary school teachers, shall not apply.(c) Section 62(a)(21) of the Internal Revenue Code, relating to attorneys fees relating to awards to whistleblowers, shall not apply.(d) For each taxable year beginning on or after January 1, 2026, and before January 1, 2031, Section 62(a) of the Internal Revenue Code, relating to general rule, is modified to provide that the deduction under Section 17208 shall be allowed in determining adjusted gross income.SEC. 2. Section 17208 is added to the Revenue and Taxation Code, to read:17208. (a) For each taxable year beginning on or after January 1, 2026, and before January 1, 2031, there shall be allowed as a deduction an amount equal to the amount contributed during the taxable year by a taxpayer to a CalABLE account established pursuant to Chapter 15 (commencing with Section 4875) of Division 4.5 of the Welfare and Institutions Code.(b) For purposes of Section 41, the Legislature finds and declares all of the following:(1) The objective of this section is to increase the amount contributed to CalABLE accounts and to help people with disabilities and their families prepare for the future.(2) The Franchise Tax Board shall submit a report, on or before January 1, 2031, to the Legislature that shall include, but is not limited to, the amount of deductions allowed to CalABLE contributors pursuant to this section, and findings and declarations relating to the goals of the deduction. The report shall be submitted in compliance with Section 9795 of the Government Code.(3) The success of this section shall be measured by calculating the average of the contributions made during for the taxable year beginning on or after January 1, 2026, and before January 1, 2027, and each subsequent taxable year, to determine if there is an increase in contributions per year.(c) This section shall remain in effect only until December 1, 2031, 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 | 3 | | CALIFORNIA LEGISLATURE 20252026 REGULAR SESSION Assembly Bill No. 984Introduced by Assembly Member NguyenFebruary 20, 2025 An act to amend Section 17072 of, and to add and repeal Section 17208 of, the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. LEGISLATIVE COUNSEL'S DIGESTAB 984, as introduced, Nguyen. Personal income taxes: deductions: CalABLE contributions.Existing federal law, the Stephen Beck, Jr., Achieving a Better Life Experience Act of 2014 (ABLE Act), encourages and assists individuals and families to save private funds for the purpose of supporting eligible individuals with disabilities to maintain their health, independence, and quality of life by excluding from gross income distributions used for qualified disability expenses by a beneficiary of a qualified ABLE program established and maintained by a state, as specified.Existing law establishes in this state the Qualified ABLE Program, administered by the California ABLE Act Board, for purposes of implementing the federal ABLE Act.Existing law, the Personal Income Tax Law and the Corporation Tax Law, for taxable years beginning on or after January 1, 2016, conforms to the exclusions from gross income provided under federal income tax law provisions relating to the ABLE Act, as those exclusions read in the federal Consolidated Appropriations Act, 2023. The Personal Income Tax Law, in modified conformity with federal income tax laws, allows various deductions from gross income in computing adjusted gross income under that law, including deductions for payments to individual retirement accounts, alimony payments, and interest on educational loans. This bill, for each taxable year beginning on or after January 1, 2026, and before January 1, 2031, would allow a deduction under the Personal Income Tax Law in computing adjusted gross income in an amount equal to the amount contributed by specified taxpayers during the taxable year to a CalABLE account. Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals the tax expenditure will achieve, detailed performance indicators, and data collection requirements.This bill would include additional information required for any bill authorizing a new tax expenditure.This bill would take effect immediately as a tax levy.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO |
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| 9 | 9 | | CALIFORNIA LEGISLATURE 20252026 REGULAR SESSION |
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| 10 | 10 | | |
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| 11 | 11 | | Assembly Bill |
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| 12 | 12 | | |
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| 13 | 13 | | No. 984 |
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| 14 | 14 | | |
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| 15 | 15 | | Introduced by Assembly Member NguyenFebruary 20, 2025 |
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| 16 | 16 | | |
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| 17 | 17 | | Introduced by Assembly Member Nguyen |
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| 18 | 18 | | February 20, 2025 |
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| 19 | 19 | | |
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| 20 | 20 | | An act to amend Section 17072 of, and to add and repeal Section 17208 of, the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. |
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| 21 | 21 | | |
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| 22 | 22 | | LEGISLATIVE COUNSEL'S DIGEST |
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| 23 | 23 | | |
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| 24 | 24 | | ## LEGISLATIVE COUNSEL'S DIGEST |
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| 25 | 25 | | |
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| 26 | 26 | | AB 984, as introduced, Nguyen. Personal income taxes: deductions: CalABLE contributions. |
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| 27 | 27 | | |
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| 28 | 28 | | Existing federal law, the Stephen Beck, Jr., Achieving a Better Life Experience Act of 2014 (ABLE Act), encourages and assists individuals and families to save private funds for the purpose of supporting eligible individuals with disabilities to maintain their health, independence, and quality of life by excluding from gross income distributions used for qualified disability expenses by a beneficiary of a qualified ABLE program established and maintained by a state, as specified.Existing law establishes in this state the Qualified ABLE Program, administered by the California ABLE Act Board, for purposes of implementing the federal ABLE Act.Existing law, the Personal Income Tax Law and the Corporation Tax Law, for taxable years beginning on or after January 1, 2016, conforms to the exclusions from gross income provided under federal income tax law provisions relating to the ABLE Act, as those exclusions read in the federal Consolidated Appropriations Act, 2023. The Personal Income Tax Law, in modified conformity with federal income tax laws, allows various deductions from gross income in computing adjusted gross income under that law, including deductions for payments to individual retirement accounts, alimony payments, and interest on educational loans. This bill, for each taxable year beginning on or after January 1, 2026, and before January 1, 2031, would allow a deduction under the Personal Income Tax Law in computing adjusted gross income in an amount equal to the amount contributed by specified taxpayers during the taxable year to a CalABLE account. Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals the tax expenditure will achieve, detailed performance indicators, and data collection requirements.This bill would include additional information required for any bill authorizing a new tax expenditure.This bill would take effect immediately as a tax levy. |
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| 29 | 29 | | |
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| 30 | 30 | | Existing federal law, the Stephen Beck, Jr., Achieving a Better Life Experience Act of 2014 (ABLE Act), encourages and assists individuals and families to save private funds for the purpose of supporting eligible individuals with disabilities to maintain their health, independence, and quality of life by excluding from gross income distributions used for qualified disability expenses by a beneficiary of a qualified ABLE program established and maintained by a state, as specified. |
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| 31 | 31 | | |
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| 32 | 32 | | Existing law establishes in this state the Qualified ABLE Program, administered by the California ABLE Act Board, for purposes of implementing the federal ABLE Act. |
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| 33 | 33 | | |
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| 34 | 34 | | Existing law, the Personal Income Tax Law and the Corporation Tax Law, for taxable years beginning on or after January 1, 2016, conforms to the exclusions from gross income provided under federal income tax law provisions relating to the ABLE Act, as those exclusions read in the federal Consolidated Appropriations Act, 2023. The Personal Income Tax Law, in modified conformity with federal income tax laws, allows various deductions from gross income in computing adjusted gross income under that law, including deductions for payments to individual retirement accounts, alimony payments, and interest on educational loans. |
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| 35 | 35 | | |
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| 36 | 36 | | This bill, for each taxable year beginning on or after January 1, 2026, and before January 1, 2031, would allow a deduction under the Personal Income Tax Law in computing adjusted gross income in an amount equal to the amount contributed by specified taxpayers during the taxable year to a CalABLE account. |
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| 37 | 37 | | |
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| 38 | 38 | | Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals the tax expenditure will achieve, detailed performance indicators, and data collection requirements. |
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| 39 | 39 | | |
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| 40 | 40 | | This bill would include additional information required for any bill authorizing a new tax expenditure. |
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| 41 | 41 | | |
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| 42 | 42 | | This bill would take effect immediately as a tax levy. |
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| 43 | 43 | | |
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| 44 | 44 | | ## Digest Key |
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| 46 | 46 | | ## Bill Text |
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| 48 | 48 | | The people of the State of California do enact as follows:SECTION 1. Section 17072 of the Revenue and Taxation Code is amended to read:17072. (a) Section 62 of the Internal Revenue Code, relating to adjusted gross income defined, shall apply, except as otherwise provided.(b) Section 62(a)(2)(D) of the Internal Revenue Code, relating to certain expenses of elementary and secondary school teachers, shall not apply.(c) Section 62(a)(21) of the Internal Revenue Code, relating to attorneys fees relating to awards to whistleblowers, shall not apply.(d) For each taxable year beginning on or after January 1, 2026, and before January 1, 2031, Section 62(a) of the Internal Revenue Code, relating to general rule, is modified to provide that the deduction under Section 17208 shall be allowed in determining adjusted gross income.SEC. 2. Section 17208 is added to the Revenue and Taxation Code, to read:17208. (a) For each taxable year beginning on or after January 1, 2026, and before January 1, 2031, there shall be allowed as a deduction an amount equal to the amount contributed during the taxable year by a taxpayer to a CalABLE account established pursuant to Chapter 15 (commencing with Section 4875) of Division 4.5 of the Welfare and Institutions Code.(b) For purposes of Section 41, the Legislature finds and declares all of the following:(1) The objective of this section is to increase the amount contributed to CalABLE accounts and to help people with disabilities and their families prepare for the future.(2) The Franchise Tax Board shall submit a report, on or before January 1, 2031, to the Legislature that shall include, but is not limited to, the amount of deductions allowed to CalABLE contributors pursuant to this section, and findings and declarations relating to the goals of the deduction. The report shall be submitted in compliance with Section 9795 of the Government Code.(3) The success of this section shall be measured by calculating the average of the contributions made during for the taxable year beginning on or after January 1, 2026, and before January 1, 2027, and each subsequent taxable year, to determine if there is an increase in contributions per year.(c) This section shall remain in effect only until December 1, 2031, 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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| 50 | 50 | | The people of the State of California do enact as follows: |
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| 52 | 52 | | ## The people of the State of California do enact as follows: |
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| 54 | 54 | | SECTION 1. Section 17072 of the Revenue and Taxation Code is amended to read:17072. (a) Section 62 of the Internal Revenue Code, relating to adjusted gross income defined, shall apply, except as otherwise provided.(b) Section 62(a)(2)(D) of the Internal Revenue Code, relating to certain expenses of elementary and secondary school teachers, shall not apply.(c) Section 62(a)(21) of the Internal Revenue Code, relating to attorneys fees relating to awards to whistleblowers, shall not apply.(d) For each taxable year beginning on or after January 1, 2026, and before January 1, 2031, Section 62(a) of the Internal Revenue Code, relating to general rule, is modified to provide that the deduction under Section 17208 shall be allowed in determining adjusted gross income. |
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| 56 | 56 | | SECTION 1. Section 17072 of the Revenue and Taxation Code is amended to read: |
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| 57 | 57 | | |
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| 58 | 58 | | ### SECTION 1. |
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| 59 | 59 | | |
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| 60 | 60 | | 17072. (a) Section 62 of the Internal Revenue Code, relating to adjusted gross income defined, shall apply, except as otherwise provided.(b) Section 62(a)(2)(D) of the Internal Revenue Code, relating to certain expenses of elementary and secondary school teachers, shall not apply.(c) Section 62(a)(21) of the Internal Revenue Code, relating to attorneys fees relating to awards to whistleblowers, shall not apply.(d) For each taxable year beginning on or after January 1, 2026, and before January 1, 2031, Section 62(a) of the Internal Revenue Code, relating to general rule, is modified to provide that the deduction under Section 17208 shall be allowed in determining adjusted gross income. |
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| 62 | 62 | | 17072. (a) Section 62 of the Internal Revenue Code, relating to adjusted gross income defined, shall apply, except as otherwise provided.(b) Section 62(a)(2)(D) of the Internal Revenue Code, relating to certain expenses of elementary and secondary school teachers, shall not apply.(c) Section 62(a)(21) of the Internal Revenue Code, relating to attorneys fees relating to awards to whistleblowers, shall not apply.(d) For each taxable year beginning on or after January 1, 2026, and before January 1, 2031, Section 62(a) of the Internal Revenue Code, relating to general rule, is modified to provide that the deduction under Section 17208 shall be allowed in determining adjusted gross income. |
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| 64 | 64 | | 17072. (a) Section 62 of the Internal Revenue Code, relating to adjusted gross income defined, shall apply, except as otherwise provided.(b) Section 62(a)(2)(D) of the Internal Revenue Code, relating to certain expenses of elementary and secondary school teachers, shall not apply.(c) Section 62(a)(21) of the Internal Revenue Code, relating to attorneys fees relating to awards to whistleblowers, shall not apply.(d) For each taxable year beginning on or after January 1, 2026, and before January 1, 2031, Section 62(a) of the Internal Revenue Code, relating to general rule, is modified to provide that the deduction under Section 17208 shall be allowed in determining adjusted gross income. |
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| 68 | 68 | | 17072. (a) Section 62 of the Internal Revenue Code, relating to adjusted gross income defined, shall apply, except as otherwise provided. |
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| 70 | 70 | | (b) Section 62(a)(2)(D) of the Internal Revenue Code, relating to certain expenses of elementary and secondary school teachers, shall not apply. |
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| 72 | 72 | | (c) Section 62(a)(21) of the Internal Revenue Code, relating to attorneys fees relating to awards to whistleblowers, shall not apply. |
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| 74 | 74 | | (d) For each taxable year beginning on or after January 1, 2026, and before January 1, 2031, Section 62(a) of the Internal Revenue Code, relating to general rule, is modified to provide that the deduction under Section 17208 shall be allowed in determining adjusted gross income. |
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| 76 | 76 | | SEC. 2. Section 17208 is added to the Revenue and Taxation Code, to read:17208. (a) For each taxable year beginning on or after January 1, 2026, and before January 1, 2031, there shall be allowed as a deduction an amount equal to the amount contributed during the taxable year by a taxpayer to a CalABLE account established pursuant to Chapter 15 (commencing with Section 4875) of Division 4.5 of the Welfare and Institutions Code.(b) For purposes of Section 41, the Legislature finds and declares all of the following:(1) The objective of this section is to increase the amount contributed to CalABLE accounts and to help people with disabilities and their families prepare for the future.(2) The Franchise Tax Board shall submit a report, on or before January 1, 2031, to the Legislature that shall include, but is not limited to, the amount of deductions allowed to CalABLE contributors pursuant to this section, and findings and declarations relating to the goals of the deduction. The report shall be submitted in compliance with Section 9795 of the Government Code.(3) The success of this section shall be measured by calculating the average of the contributions made during for the taxable year beginning on or after January 1, 2026, and before January 1, 2027, and each subsequent taxable year, to determine if there is an increase in contributions per year.(c) This section shall remain in effect only until December 1, 2031, and as of that date is repealed. |
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| 78 | 78 | | SEC. 2. Section 17208 is added to the Revenue and Taxation Code, to read: |
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| 79 | 79 | | |
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| 80 | 80 | | ### SEC. 2. |
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| 82 | 82 | | 17208. (a) For each taxable year beginning on or after January 1, 2026, and before January 1, 2031, there shall be allowed as a deduction an amount equal to the amount contributed during the taxable year by a taxpayer to a CalABLE account established pursuant to Chapter 15 (commencing with Section 4875) of Division 4.5 of the Welfare and Institutions Code.(b) For purposes of Section 41, the Legislature finds and declares all of the following:(1) The objective of this section is to increase the amount contributed to CalABLE accounts and to help people with disabilities and their families prepare for the future.(2) The Franchise Tax Board shall submit a report, on or before January 1, 2031, to the Legislature that shall include, but is not limited to, the amount of deductions allowed to CalABLE contributors pursuant to this section, and findings and declarations relating to the goals of the deduction. The report shall be submitted in compliance with Section 9795 of the Government Code.(3) The success of this section shall be measured by calculating the average of the contributions made during for the taxable year beginning on or after January 1, 2026, and before January 1, 2027, and each subsequent taxable year, to determine if there is an increase in contributions per year.(c) This section shall remain in effect only until December 1, 2031, and as of that date is repealed. |
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| 84 | 84 | | 17208. (a) For each taxable year beginning on or after January 1, 2026, and before January 1, 2031, there shall be allowed as a deduction an amount equal to the amount contributed during the taxable year by a taxpayer to a CalABLE account established pursuant to Chapter 15 (commencing with Section 4875) of Division 4.5 of the Welfare and Institutions Code.(b) For purposes of Section 41, the Legislature finds and declares all of the following:(1) The objective of this section is to increase the amount contributed to CalABLE accounts and to help people with disabilities and their families prepare for the future.(2) The Franchise Tax Board shall submit a report, on or before January 1, 2031, to the Legislature that shall include, but is not limited to, the amount of deductions allowed to CalABLE contributors pursuant to this section, and findings and declarations relating to the goals of the deduction. The report shall be submitted in compliance with Section 9795 of the Government Code.(3) The success of this section shall be measured by calculating the average of the contributions made during for the taxable year beginning on or after January 1, 2026, and before January 1, 2027, and each subsequent taxable year, to determine if there is an increase in contributions per year.(c) This section shall remain in effect only until December 1, 2031, and as of that date is repealed. |
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| 86 | 86 | | 17208. (a) For each taxable year beginning on or after January 1, 2026, and before January 1, 2031, there shall be allowed as a deduction an amount equal to the amount contributed during the taxable year by a taxpayer to a CalABLE account established pursuant to Chapter 15 (commencing with Section 4875) of Division 4.5 of the Welfare and Institutions Code.(b) For purposes of Section 41, the Legislature finds and declares all of the following:(1) The objective of this section is to increase the amount contributed to CalABLE accounts and to help people with disabilities and their families prepare for the future.(2) The Franchise Tax Board shall submit a report, on or before January 1, 2031, to the Legislature that shall include, but is not limited to, the amount of deductions allowed to CalABLE contributors pursuant to this section, and findings and declarations relating to the goals of the deduction. The report shall be submitted in compliance with Section 9795 of the Government Code.(3) The success of this section shall be measured by calculating the average of the contributions made during for the taxable year beginning on or after January 1, 2026, and before January 1, 2027, and each subsequent taxable year, to determine if there is an increase in contributions per year.(c) This section shall remain in effect only until December 1, 2031, and as of that date is repealed. |
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| 90 | 90 | | 17208. (a) For each taxable year beginning on or after January 1, 2026, and before January 1, 2031, there shall be allowed as a deduction an amount equal to the amount contributed during the taxable year by a taxpayer to a CalABLE account established pursuant to Chapter 15 (commencing with Section 4875) of Division 4.5 of the Welfare and Institutions Code. |
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| 91 | 91 | | |
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| 92 | 92 | | (b) For purposes of Section 41, the Legislature finds and declares all of the following: |
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| 94 | 94 | | (1) The objective of this section is to increase the amount contributed to CalABLE accounts and to help people with disabilities and their families prepare for the future. |
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| 96 | 96 | | (2) The Franchise Tax Board shall submit a report, on or before January 1, 2031, to the Legislature that shall include, but is not limited to, the amount of deductions allowed to CalABLE contributors pursuant to this section, and findings and declarations relating to the goals of the deduction. The report shall be submitted in compliance with Section 9795 of the Government Code. |
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| 98 | 98 | | (3) The success of this section shall be measured by calculating the average of the contributions made during for the taxable year beginning on or after January 1, 2026, and before January 1, 2027, and each subsequent taxable year, to determine if there is an increase in contributions per year. |
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| 100 | 100 | | (c) This section shall remain in effect only until December 1, 2031, and as of that date is repealed. |
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| 101 | 101 | | |
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| 102 | 102 | | 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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| 104 | 104 | | 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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| 106 | 106 | | 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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| 107 | 107 | | |
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| 108 | 108 | | ### SEC. 3. |
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