AB 1698: Personal Income Tax Law: Corporation Tax Law: credits: food handler card.

Official summary

Legislative Counsel’s Digest (official, as of the latest version). Written by nonpartisan legislative staff; reproduced verbatim.

The Personal Income Tax Law and Corporation Tax Law allow various credits against the taxes imposed by those laws.

This bill, for taxable years beginning on or after January 1, 2026, and before January 1, 2029, would allow a credit for expenses paid or incurred by a qualified taxpayer for an employee obtaining a food handler card, as specified.

Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements.

This bill also would include additional information required for any bill authorizing a new tax expenditure.

This bill would take effect immediately as a tax levy.

Sponsors

Sponsors by party (alphabetical): Republican 1

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

1. April 27, 2026In committee: Set, second hearing. Held under submission.
2. March 16, 2026In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
3. March 10, 2026Re-referred to Com. on REV. & TAX.
4. March 9, 2026From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
5. February 17, 2026Referred to Com. on REV. & TAX.
6. February 4, 2026From printer. May be heard in committee March 6.
7. February 3, 2026Read first time. To print.