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AB 2496

  • California Assembly Bill
  • 2019-2020 Regular Session
  • Introduced in Assembly
  • Assembly
  • Senate
  • Governor

Income taxes: credits: cleaning and sanitizing supplies: COVID-19.


The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would allow a credit against those taxes for each taxable year beginning on or after January 1, 2020, and before January 1, 2021, to a taxpayer that is a business with a physical location in the state in an amount equal to the costs paid or incurred by the qualified taxpayer during the taxable year for the purchase of cleaning and sanitizing supplies used at business locations in the state to prevent the transmission of the novel coronavirus (COVID-19) . The bill would also include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.

Bill Sponsors (1)

Steven S. Choi, Ph.D.

  • Republican
  • lower
  • 68


No votes to display


May 05, 2020


Re-referred to Com. on REV. & TAX.

  • Referral-Committee
Com. on REV. & TAX.

May 04, 2020


From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.

Mar 17, 2020


In committee: Hearing postponed by committee.

Feb 24, 2020


Referred to Com. on REV. & TAX.

  • Referral-Committee
Com. on REV. & TAX.

Feb 20, 2020


From printer. May be heard in committee March 21.

Feb 19, 2020


Read first time. To print.

Bill Text

Bill Text Versions Format
02/19/20 - Introduced PDF
05/04/20 - Amended Assembly PDF

Related Documents

Document Format
No related documents.


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